SAMARITANS
Cambridge
THE ANNUAL TRUSTEES REPORT AND ACCOUNTS
FOR
CAMBRIDGE SAMARITANS
PERIOD ENDING 31 MARCH 2024
Registered Charlty No 1165282
4 Emmanuol Road, Cambrldge. CB11JW

Annual Report of the Trustees of
Cambridge Samaritans
Contgnts
Page
Name
Charity Registratlon Number
Addr8SS
ConstitutSon
Alms
Achlevlng the Alm8
Organisation
Publlc Benefft
Trustee8
Investment Pollcy and Reserves
Professional Advisers
Progress and Achlev8ments:
Reports of the Dlrector,
Treasurer 8nd
St8tistlcal Infomiatlon
Report of Independent Examlner8
10-15 Accounts and Balance Sheet
34
Copies of the Trustees. Annual Report and Accounls and of The Constitution of the
Charity are available on request from -
The Secretary. Cambrldge Samarllans, 4 Emmanuel R¢%gd. Cambridge, CB1 1 JW
Any enquirie$ conceming the activtties of Cambridge Samaritans should be
addressed to the Director, at Ihe above address.

Annual Roport of thg Truslefrs of Cambridgo Samaritans
31 March 2024
1 The officlal name of the Charity is 'Cambridge Samaritans,. also known as 'The
Cambridge Branch of Samaritsns,.
2 Th• registration number wlth the Charity Commission Is 1165282.
3 Tho officlal addross ofthe Charity Is: 4 Emmanuel Road, Cambrldge, CB1 1JW.
4 The Charlty Is recognlsed as an afflllatod Branch of Samarltans, a ￿gistered
Charity and a company limited by guarantee not having share c8Pit81, incorporated
under the Companies Act 1948 on 11 April 1963, whose reg151ered offlce Is The
Upper Mlll, Kingston Road, Ewell, KT17 2AF.
5 The Alms of th• Charity aro:
To work for the asslslance of persons who 8r8 suicidal. despai￿ng or In distre98
by provldlng a seNlce, primarlly intended for the beneflt of persons In Cambridge
and the Surroundlng 8re8 (but wlthout speciflc limitalions a8 to the area);
To enabl8 such persons to receive immedlale help, compasslon and befrlending
from members of the Charity selected and prepared for the purpose, worklng
under directlon.,
Where 8ppropr18te, in gccordance wlth Samaritan procedure. to reler to person8
having specialist or professlon81 skllls.. and to support the Charity and aid in the
establishment and support of probationary branch88 and the support of
recognised branches of Samaritans.
6 To Achl•ve th6 Alm8
The Charity maintains a minimum of tsvo volunteers on duty In th8 C8nlre,
supported by a Lead8r and Director on call. At least two telephone Ilnes are op8n
to rec8lve calls.. and some Online Chat support is also offered. In partnership
wlth Hitchin Branch regular v1511s are arranged to HMP Litt18hey and the Charity 18
represented on the Safer Custody Group. It also works wlth numerous
organlsation8 to enable It to deliver Its servi¢es outside the branch.
All members of the Charlly, including the Director and olher office holders, are
volunteers and receive no remun8ration for tho considerable time and
commitment they contrlbute to furthering the Aims. New volunteers, after rlgorous
selection, recelve initial tralning and serve a probationary period before belng
accepled as members of the Charity. Volunteers attend regular retraining
sessions and representsllves of ihe Charity attend meetings and trainlng
workshops with other branches. regionally and nationally.
The Charity completes a Quallly Outcomes Framewofk and Quality Monitoring
meetings required by the Council of Samarltsns on 8 regular basis to ensure
standards are consist8nt throughout the movement.
As well as benefiting from national publicity, the Charity raises awareness of118
services through advertlsements in the local media, through attendance at local
events and by distributing posters and leaflels. Volunteers also give talks to other
organisations on request lo ensure that MO￿ people are aware of the servlces on
offer. Other awareness raising events include working with Ne￿Ork Rail, traSnlng
for Giafton Centre stsff and vla fundraising activilies.

Annual Rèport of the Trustoe8 of Cambridgg Samarltans
31 March 20241cont)
A Fundraising Commlttée of volunteers within the Charty assists by applying for
funding from institutional and other donors and collecting from supporters in the
local community.. a number of other organisations, individuals and sponsors also
gen8rously support the Charity by way of gifts, grants, donations and legacie$.
The Charty operates with the considerable assistance of the S8martlans Central
Charity on recrullment, communications. training and the settlllg of standard8 and
in turn contributes part of its income and assets to support the central S8marltans
organisation.
The Charity operates from hs own prem18es close to the centre of Cambridge,.
these Include operatlon and emergency telephone rooms. a hall for meetings and
training. admlnistrative and dom8Stic faclllties.
7 Th• Organlsatlon of Iho Charfly
All aspects of the work of the Charlty and the recruitment. tralnlng and welf8re of
volunteers are the responsibility of the D1￿CtOr. who Is appolnted by the Council
of Samadtans for a perlod of three ye8rs. The Dlrector has absolute aulhorlty
over the day-lo-day conduct and management of the work of the Charity to
pursu8 the objects of the Charity. The Director may appoint one or more Deputy
Dlrectors and Leaders, Is In charge of all meM￿r8 of the Charlty and alloc8te$
dutSes or arranges for them to be allocated. The Dlrector represents the Chartty
on the Councll of Samaritans. Al the request of the Board of Trustees, the current
Dlreclor Is servlng 8 fourth year In order to complete necessary organisational
updates.
The Truslees are reswnslble for all aspects of the admlnlstrallon of the Charlty.
8 property, finances, fund raislng and general affalrs 8s part of the Branch
Leadership Team.
The Trustees of the Charlty are the Olrector, and not more than ten members
1SncludSng 8 Secretary and Treasurer} elected by the membership at a General
Meetlng. The Trustees can co-opt up lo two further Truslees who wlll Serve until
the following AGM.
8 Publ1¢ 8on•fil
In planning our 8Ctivitles for the year. the Trustees kept in mlnd the Charlly
Commission guidance on public beneflt.
By offering support as set out above, we alm to help people find ways of coping
with their distress without chooslng io die by suicide. We also seek to support
those whose distress is less acute, in the hope that they will not reach the point of
feeling that they wish to end their lives. As sel out above, we make our support
available in many ways, including by telephone. online Chat, In prisons and on
other organisations, premises.
The Director's report below sets out Ihe main achievements of the Branch in
furthering the aims set out in section 5 above and sects'on 13 sets out the number
of contacts made during the year.
The Branch provides a service prlmarily intended for the benefft of persons in
Cambridge and the surrounding area. However, il also works with all Samaritans
branches lo ensure 24 hour availability of the seNlce across the UK. Samaritans
does not charge anyone for the service provided and we operate a Freecall
servlce.

Annual Report of thg Trust•os of Cambridge Sarnaritans
31 March 2024 (contl
9 Trustees of the Charity during th• period wern:
Name
Posltlon held
Term of appointment
Brenda Bond
Trusteel
Director
Ex Offi¢io from 17 January 2021
Paul Ainscough
Trusteel
Ex-Treasurer
Retired at AGM 9 August 2023
Jane Ritchle
Trusteel
Treasurer
Re-elected at AGM 9 August 2023
Slnead Healy
Trusteel
Secretary
R84lected at AGM 9 August 2023
Molly Amell
Trustee
Re-6lected at AGM 9 August 2023
(Reslgned 5 June 2024)
lan Prosser
Trustee
Re-elected al AGM 9 Augu512023
Peter Woodsford
Trustee
Re-818cted at AGM 9 August 2023
Dan181 Foulkes
Trustee
Re-el6ct8d at AGM 9 August 2023
Graham Wrycroft
Trustee
Re-elected at AGM g August 2023
Henry Jabbour
Trust88
Re4lected at AGM 9 August 2023
Susan Jones
Trustee
Re-elected at AGM 9 August 2023
Trustees (other than the Director) are elected by volunteers or co-opted by the
Truslees. All Trustees complete the Samaritans Trustee Inductlon on-line Irainlng
and are exp8cted to partlcipate in other relevant Iralning as approprlale. Co-opted
members who are not listenlng volunteers are asked to attend the first session of
initial trainlng for volunteers In order to understand more fully the ethos of the
organisation.
The Trustees regularly consider the major risks to which the charlly Is exposed,
nolably potential financial rlsks, and consider the various safeguards to mltlgate
these risks including internal controls and systems. The branch has an annual
budget., management accounts are presented regularty to the Committee.

Annual Roport of Iho Tru8t8os of Cambrldge SamarStan8
31 March 2024 (Gont)
10 Inv•stmenl Pollcy and Reservo8
Funds In excess of day-to-day needs are Invested in fvnds managed by CCLA
Investment Management who offer a range of investments designed for Ch8ritie8.
These are reviewed by the Trustees to ensure that they continue to perfom
adequately.
After allowlng for existing fixed assets, the free reserves of the Charity amount to
about £90,000. The Trustees consider thal as a Charity dep8ndent almost wholly on
voluntary giving and larger ono-off contributions. It is appropri8te to malntain free
reserves which would enable the Charlty to contlnue to fund its aGtivities for at loast
one year (being of the order of £50,000 - £60.000 pa).
11 Profes$lonal advl3•r8
Banks
National Westminster Bank, 21 Petty Cury, Cambrldge. CB2 3NE
Barclays Bank, 9-11 StAndrew's St, Cambridge, CB2 3AA
Ecclesiastlcal Insurance Office Plc, Benefacl House, 2000, Pioneer
Avenue, Gloucester Business Park, Brockworth, Gloucester, GL3 4AW
In8urer8
Ind8pèndent Streets Chartered Accountants, 3 Wellbrook Court, Glrton, Cambridge,
Examiners
CB3 ONA
12 Progr•88 and Achl•v•m•nl8 In 2023-24:
Director'sAnnual Report
The branch continu88 to run qulte 8moolhly, with many volunteer6 taklng on one or
more of the essential extr8 roles needed, beyond thelr Ilstening dutles. The branch
could simply not operate without these 8nd our Support Volunteers, who provlde
everythlng from administrative work lo fundraising, outre8ch and m8intenanGe
support. Our Branch Responsiblllties list whlch identlfles all of the8e people. runs to
almost 3 sides of A4. Our core telephone helpline also relies on those volunteers
who steadfastly pull out all the stops to meet their commitment to provbde a weekly
listenSng shift com8 rain, hall. snow or he8￿8Ve.
We reported last year that we needed to Increase our volunteer numbers after Covkl,
and to do this It was necessary to build up our trainlng teams. Thls has finally been
achieved and we now have a full complement of Core and Embeddlng D8velopment
trainers as well as excellent admin support.
Increaslng numbers of volunteers enable u8 to meet the needs of more people 24
hours a day. 7 dayg a week and in addition to reach out lo our local communlties to
raise awareness of what we do. We plan to continue to grow the volunteer base by
training in larger groups and addlng an additlonal cohort per year once this becomes
practical and suslalnable.

Annual Rgport of the Trustees of Cambridg• Samarftans
31 March 2024 (cont)
Volunleerlng for Samarrtans is hard work and requlres a demanding level of
commitment. In order to reduce the number of new volunteers who do not complete
the training or who leave soon after becomlng full Samaritans Volunteers, we have
reviewed and strengthened recruitmenl and selectlon, training and development.
menloring, continuous development 8nd volunteer care. as well as monltoring
reasons for leaving. Many leavers are moving away and some of these transfer to
other branches, others are no longer ab16 to juggle th8 demands of thelr home and
work lives with their volunteerlng commitment and need to take a break.
We take our respon51bility to SUp￿rt volunteers very seriously and our Leaders and
Volunteer Care teams work to ensure everyone has the wellbeing support they need
after every shift 8nd at all other times. Samarlt8ns providing Samaritan Support to
Samarltans. Skllls Practice volunteers help lo prep8re tralnees for taking calls and
mentors work with new volunteers to develop th81r skills in the Operations Room.
Feedback from volunteers often mentions the Branch as a community and suggests
that moro social opportunities would be b8nefici81. To this end we have had fun at a
muslc and poetry evening, a new Volunteers event, a games evening and a qulz
nlght. Food Is PTovSded to entice busy volunteers lo attend. Our 80clal team8 also
Gontlnue to meet, 80me belng con8ider8bly mor6 active than others.
In order to maintain the hlghest qU811ty of our s8Nlce$ we now provide annual
Ir81ning In Applylng Our Key Policies in addition to Central Office mandatory training.
In 2024125 we are increasing other opportunities for volunteers to attend tslks on
topics such as mental health, self-harm and providing support to prisoners. We work
In partnership with Hltchin Branch to provlde th8 Listener Scheme at Liltlehey Prison.
selectlng. tr8ining and supporting prlsoners to provSde the listening service lo other
prlsoners.
Towards the end of th8 flnan¢lal year we were able to complete the building
refurblshment work by refreshing our large tralnlng 8nd meellngs hall and lobby
Including now carpels.. putting in a new kitchenette, toilet and accessible l05let. Wmh
all the new painting it's now looklng warm and welcoming, great space for all our
Irainlng, meetings and soclal occasions. Once we have sourced new curtains all of
our building will be fulty up to scratch.
As part of our commitment to reduce annual costs and our carbon fOotp￿nI. solar
panels were Installed on the roof of Ihe hall during the year and we are looklng
forward to selling excess eleclriclty to the natlonal grld once the sun comes outl
As we move Into the new year, 2024125, we are working hard to achleve a smooth
transfer from Bertie. our longstanding rota and branch management syslem, which
has seNed us well, lo Three Rings.
Additional thanks from me go to the Deputy Direclor team for all of their support
during the year and ongolng. and to the Board of Trustees for thelr guidance and
governance of the Branch.

Annual Roport of the Truste9$ of Carnbridge Samaritans
31 March 2024 (cont)
Thè Trustee Board
The board meets quarterly in person and has corr88ponded frequently by email to
ensure the effective governance of the Charity. Anyone who is interested in joining
th8 Trustee Committee would be made very welcome. Please sp&ak to Brenda 1 or
any other memb8r of ihe Committee.
Treasurer's Report
Total Income at £39,243 was down on last year (£63,653). The current year income
Included £5,000 restricted income towards the costs of the hall rèfurbishment and
last year's income included £26,500 rgslrfcled income for the building renovation
work. Unrestrlcled income was £34,243 compared to prior year of £37,153. Th8
Trusl88s decided to priorltlse recruiting 8nd training more volunteers and completlng
the buildlng refurbishment project In tho current year. Slgntncant costs In the year
Included ¢. £40k of Costs related to completing the hall renovatlon work lof which £5k
of ¢over8d by donalionsl and £16k for solar panels and stairlrfl (whlch were
apitalisedl. Regular operating expenditure was approximately in line with Budget
and prlor years. The 'New Branch Contribution, was £3,436 Iwhlch Includes £1,356
charge for the current year and £2,080 addition81 charge related lo the prlor year
(due to a correction to the methodology used by the Sam8ritans Central charity,
which was notifi8d after th8 prior year end). Thls is up from £660 last year Iwhlch
benefitted from an over accrual In the year prlor to thall. The branch experlenc8d
Inv85tm8nt galns of £14k in the year as a result of the general flnanclal market
conditions. In overall terms our fr8e reseNes at year end Idesplle the expensed
malntenanc8 and captial expendlture under the refurblshment project) remained in a
healthy position at £90,000. Thls leave8 us In 8 fln8nclally secure posttion lo face
2024125 and beyond.
13 Slatlstlcal Inforrnatlon
KPIS:
Contacts - total
Number of telephone contacts
Number volunteers at Year End
2023124
27.786
27,671
158
2022123
29.105
28,960
155
14 Accounts and balance sheet
The account8 and balance sheet of the Charity for the period ended 31 March 2024
and the independent examiners, report are attached and form a part of this Trustees.
Report.
Slgned..
Brenda Bond
Dlrector
On behalf of Cambridge Samaritans

Independent examiner's raport to the Trustees of Cambrldge Samarltans
I report lo the trustees on my examlnatlon of the accounts of Cambddge Samaritans
(the Charlty) frjr the year ended 31 March 2024 as set out on pages 10 to 15.
Responslbllltles and basls of report
As the charty trustees of the Trust YOU are responslble for the preparallon of thè
accounts in accordance with the requirements of the Charities Act 2011 ('the Act'>.
I report In respect of my examination of the Trustee's accounts carried out under
section 145 of the 2011 Act and In carying out my ex8minalion I have followed all the
app11Gable Directlons glven by the Charity Commisslon under sectlon 14515)Ib) of the
2011 Act.
Independ•nt examlner's statement
I hav8 completed my examination. I conflmi that no material matters hav8 come to
my attention in connèctlon wlth the 8xamlnatlon giving me cause to belleve that in
any material respect..
(i) accounting records were not kept In respect of the Trust as requlred by 8èCtlon
130 01 the Act., or
(21 th8 accounts do not accord w￿h th088 re￿rds. or
{31 the accounts do not comply wlth the applicable requirements conceming the form
and content of 8ccounts set out in the Charities IAc¢ounts and Reports)
Regulations 2008 other than any requirement that the accounts give a 'true and
falr view, which18 not a matter considered as part of an Independent examinallon.
I have no concems and have come acr053 no other matters In connectlon wlth the
examinatlon to whlch attentlon should be drawn in this report in order to enable 8
proper understanding of the accounts to be reached.
Slgned..
Sh8ne Tharby FCA
For and on behalf of
Slreets Chartered Accountants
3 Wellbrook Court
GSrton
Cambridge
C83 ONA

CAMBRIDGE SAMARITANS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED
31 MARCH 2024
2023
Tol•l Lknr88lrfcted Restrt
Fun
Fund
FLThI
2tr23
Lknr•¥irthd Reslrfclwj
Fund
Fund
Total
Funds
DonthnÈ and
Do￿￿or* and rnLqlr¥J
23,359
7287
1275
S.¢￿ 28.359
7.287
1.275
29.022 26,￿0 55.522
5.0
1,875
Frknrlts ofC8mbr￿p Samerftan•
SundryothJrdon•Uor
Towi DC￿8￿nI Ind
1.875
34,011
s.000
39,011
37.057
21.Y￿ 63,55
951
Inw¥lm•rt Ir￿•
232
232
95
Tow In¢orn
63.653
Exp•ndiiur•
Expenditureon r•bkng
Frfthith dC8mbrfdpS4mwrt•r
hxome aval￿t￿ f￿¢￿rI14b1o pw
270
21
Preml8OS
19,707
5,014
19.707
5,014
1.782
44.421
19.341
5,640
7,095
19.341
FumIlurea￿ eqLlpM•ni
R•p8tr8 rerwairy
Recrulirn¢nt 8nd wb*hy
Comfflw¢thw •rKI
VolLmwew8e8
0lherofflc• wonse>
Nbw Brinch C0nlrft￿n I￿)
7,685
&576
3&.421
6,301
10.996
2,017
8,X)1
10.
2.017
4271
10,077
15,519
4271
10.077
42.019
1.024
TfA4 •¥p•ndllw•
,10S
105
71.951 XAOO W51
Oth•r q•lnB
Net thmslmont galrts Ibsseil
Ngt
141.5461
0 141,6461
136.0241
0 136,0241
Tf8nSf8￿ bel5ve￿
N•t Mov•Trnt Infundl
141.50)
0 141X)
124024) 110,IJQOI 1340241
B•l8nce blf
0 559,946
587.970
10,LW 697.970
518
51
10

CAMBRIDGE SAMARITANS
BALANCE SHEET AT 31 MARCH 2024
2024
2023
Flxed al￿1*
Fr•ehold propgrty
. 4 Emmanyel Rood at cost
428,842
412,789
Inve•l¥Mnt8
COIF Char￿.85 dewll fund
COIF Charits'es 1n￿trnent ftmd
COIF char￿08 fv¥ed mtere61 share8
2.037
114.
10.165
1,927
128,070
19,453
126,766
147,450
Current a•••ts
Prepayment
Current a¢¢ouni
Buslness reserve gccounl
Frl¢nds ofthe Sam¥ritan8 bank accowts..
Current account
1,337
3,014
2,071
2,654
4.565
923
6.182
8,275
¢¢rulty
8,455
8,45S
N•t curr•nt a•••ts Ill•bllhl••l
137.2081
12931
RoVgAanted by
Unr•strl¢ted Fund
Designated Prop$ty Fund
GeMr81 Fund
428.842
412,789
147157
518.400
5S9,94
Slgned
B Bond
Director
J Rltchi
Treasu
Date
21.6. 2Lk

CAMBRIDGE SAMARITANS
NOTES TO THE ACCOUNTS 31 MARCH 2024
1. General Information
Th& charity is a charita￿e incorporated organis8tlon, ￿gIStered In England and Wales
and a registered charty in England and Wales. The address of the regislered office is 4
Emmanuel Road, Cambridge, CB11JW.
2. Statoment of Com
Ilance
These financial statements have been prepared in compliance Wlth FRS 102, "The
Flnanclal Reporting Standard applicable in the UK and thè Republic of Ireland" the
Statement of Recommended Pra¢tlce applicable lo charities preparlng their accounts in
accordance with the Flnancial R8porting Stand8rd applicable in tho UK and RepublSc of
Ireland IFRS 102} {Charities SORP IFRS 10211 and the Charities Act 2011.
3. Trustee
omuneratlon and ex
ens
No remuneration or other benefits were received by the Trustees from the Charlty or 8
related entity In the current or previous year.
Three12023.. ljvol of the Trustees were relmbursed a total of £3,310 (2023.. £2,348) for
travelling 8xpens8S.
4. Accountln
Pollcl
Ba818 of preparatlon
The flnanclal Statèments have been prepared on the hSstoric cost b8sIs 8xcepi
for investments which are accounted for at sale market value. The financial
statements arè prepared In sterllng, which Is the funcllon81 currency of the entlty.
Golng Goncem
b)
There ar8 no material uncertaintle8 about the charrty's ability to contlnue.
Judgemenls and key Sources of e$tlmatlon uncertalnty
The preparation of the financial stalemenls requires management to make
judgements, estimales and assumptSons that affect the amounts reported.
These estimates and judgements are continually reviewed and are ba58d on
experience and other factors. including expectatlons of future events that are
believed to be reasonable under the circumstances.
There are no judgements {apart from those involvlng estimatk)nsl that
management has made in the process of applying the charity's accounllng
policies.
dl
Tanglble Flxod Assets
The Charity owns the freehold of No 4 Emmanuel Road. the building from which
it provides its services. This property is valued at historic cost and is not
depreciated as the trustees believe that the current m8rket value is materially in
12

excess of cost. The charity has a fixed asset Gapitalisation policy such that onty
larger individual Stems of tangible fixed 8ss8ts are capitalised.
2024
Frtehold Property
4 Emmanu61 Road
Cost Wf
Addit￿)nts In ye8r
Cost rjf
412.789
16.053
397.256
15.533
424842
412.789
Inv•stm8nts
Investmènts are valued at their market $81e valu8.
Fund Accountlng
Unrestrlcted funds are available for use. at the dlscretlon of the trustees, In
furtherance of the objectives of the Charity. Designated funds comprlse
unrestricted funds that have been set aslde by the trustees for parti¢u18r
purposes. Re5tri¢ted fijnds are funds Ihal are lo be used In accordance with
speclfic restrictions imposed by donor8 or that have been r8i8ed by the Charlty
for part￿ular purposes. Costs ￿lating to such funds are charged against
specific funds.
gl
Analys18 of not assets betWo•n funds
2024
2024
Unw$ldded Re6trtthd
Fund
Fund
2024
TotHI
Fund$
2023
Unre8tr1cted
Fund
2W23
Re•trthd
Fund
2023
Tutal
Fund$
Tong￿18 888et8
Investr*ènts
Cuirent a55ets
Cuir6nt Ilabllldes
Net a88•ts
428,842
128,7e6
8,275
145,4831
518,400
428,842
128,786
8,275
145,4831
518,400
412.789
147,450
8.182
18,4651
559.940
412,789
147,450
8.102
18,4551
559,946
h)
Incomè
All incoming resources are included in the SOFA when Ihe Charlty is legally
entllled to th8 income, there is reasonab18 certainty of receipt and the amounl
an be quanllfled with reasonable accuracy. The followlng specific policles apply
to categories of income..
Donatlonslcollectlons - These are accounted for when received.
Legacies
Entitlement is the earller of the Charity receiving the final
estate accounts or the legacy being re￿ived. No v81ue is included where
the legacy Is subject to a Ilfe interest held by another party.
Donated GoodslSep4lces - This is included at the value to the Charity
when received and where this can be quanllfied.
Grants
Where these are related to performan¢e and specif
delNerables. they are accounted for as the Charity earns the right to
Consideration by its perfomance. Where Income is recelved in advance.
its recognition is deferred and included In creditors. Where entitlement
13

occurs before Sncome is received, the Income is 8ccrued. Capital grants
are accounted for as income in the SOFA as 800n as they are received.
Expenditurg
All expenditure is accounled for on an accruals basls and has been Glassified
under headings that aggregate all costs related lo Ihat category. Where costs
cannot b8 directly attributed to particular headlngs they have b88n allocated
to activllles on a basis consistent with the use of the resource. Support costs
have been allocated on the basis of time sp8nl on the activity by volunteers.
The following specific policies apply lo categorie8 of expenditure..
Fundralslng C08ts
Fundraising Cost8 arg thos8 cosls incurrèd In
seeking voluntary contributions.
Govornanc? Costs - Governance Cosls are the costs associated wlth
the governance arrangements of the Charity, which relate to the general
running of the Charlty as opposed to Ihose costs ag8ocSated wilh
fundraising or charitable aclivilies. Included wlthln this category are Costs
assoclat6d with the straleglc as opposed to the day to day management
of the Chartty's activities.
Support Costs Support costs comprlse the costs of acllvities such as
the management, financial, admlnlslratlve and IT, together with common
servlces, office accommodation and communication costs. These are
allocated across the categorles of ch8rilablÈ expendllure, govemanc8
¢08ts and the costs of generatlng funds where 8pplicable. In these
accounts all support costs have been allocated lo charltable expendllure.
Depre¢latlon
No depreclation Is charged in respect of th8 freehold
property.
J)
Taxatlon
Cambrldge Samarltan8 Is a registerèd Charlty and 18 therefore potentlally
exempl from laxalion on its income and g8ins to the extent that they f811 whhln
section 505 of the Income and Corporation Taxes Act 1998 and 8ecllon 256 of
Ihe Taxation of Chargeable Gains Act 1992. No lax charge has arlsen In the
year.
5. Gov
rn
2024
£1,000
2023
£894
Fe68 Pald to Independent Examiner
6. Descrl tlon of Reser41OS
Deslgnated
Funds
General Fund
Restricted
Funds
Funds which have been set aside by Ihe truslees for particular
ur
oses.
Funds held avallable for the ordina
ur
oses ofthe Chari
Funds granted for expenses incurred by volunteers Involved in
Prison activities or for the purpose of renovallon of the
Samaritans buildin
14

sis of movement in restricted funds
B81ance
blfivd
ome
ExFendiiure Balance
Hall Renovation
5.000
7. Related art transactlons
There have been no related paty transactlons In the reporting perlod.
15