## **THE ANNUAL TRUSTEES REPORT AND ACCOUNTS FOR CAMBRIDGE SAMARITANS** 

**YEAR ENDING 31 MARCH 2026** 

**Registered Charity No 1165282** 

**4 Emmanuel Road, Cambridge, CB1 1JW** 



## **Annual Report of the Trustees of Cambridge Samaritans** 

## **Contents** 

Page 

3 Name 3 Charity Registration Number 3 Address 3 Constitution 3 Aims 3-4 Achieving the Aims 4 Organisation 4 Public Benefit 5 Trustees 6 Investment Policy and Reserves 6 Professional Advisers 6-10 Progress and Achievements: Reports of the Director, Treasurer and Statistical Information 11 Report of Independent Examiners 12-17 Accounts and Balance Sheet 

Copies of the Trustees’ Annual Report and Accounts and of The Constitution of the Charity are available on request from – The Secretary, Cambridge Samaritans, 4 Emmanuel Road, Cambridge, CB1 1JW 

Any enquiries concerning the activities of Cambridge Samaritans should be addressed to the Director, at the above address. 

2 



## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

**1 The official name** of the Charity is 'Cambridge Samaritans', also known as ‘The Cambridge Branch of Samaritans'. 

**2 The registration number** with the Charity Commission is 1165282. 

**3 The official address** of the Charity is: 4 Emmanuel Road, Cambridge, CB1 1JW. 

**4 The Charity is recognised as an affiliated Branch of Samaritans** , a registered Charity and a company limited by guarantee not having share capital, incorporated under the Companies Act 1948 on 11 April 1963, whose registered office is – The Upper Mill, Kingston Road, Ewell, KT17 2AF. 

## **5 The Aims of the Charity are:** 

- To work for the assistance of persons who are suicidal, despairing or in distress by providing a service, primarily intended for the benefit of persons in Cambridge and the surrounding area (but without specific limitations as to the area); 

- To enable such persons to receive immediate help, compassion and befriending from members of the Charity selected and prepared for the purpose, working under direction; 

- Where appropriate, in accordance with Samaritan procedure, to refer to persons having specialist or professional skills; and to support the Charity and aid in the establishment and support of probationary branches and the support of recognised branches of Samaritans. 

## **6 To Achieve the Aims:** 

- The Charity maintains a minimum of two volunteers on duty in the Centre, supported by a Leader and Director on call. At least two telephone lines are open to receive calls; and some Online Chat support is also offered.  In partnership with Hitchin Branch regular visits are arranged to HMP Littlehey and the Charity is represented on the Safer Custody Group. It also works with numerous organisations to enable it to deliver its services outside the branch. 

- All members of the Charity, including the Director and other office holders, are volunteers and receive no remuneration for the considerable time and commitment they contribute to furthering the Aims. New volunteers, after rigorous selection, receive initial training and serve a probationary period before being accepted as members of the Charity. Volunteers attend regular retraining sessions and representatives of the Charity attend meetings and training workshops with other branches, regionally and nationally. 

- The Charity completes a Quality Outcomes Framework and Quality Monitoring meetings required by the Council of Samaritans on a regular basis to ensure standards are consistent throughout the movement. 

- As well as benefiting from national publicity, the Charity raises awareness of its services through advertisements in the local media, through attendance at local events and by distributing posters and leaflets. Volunteers also give talks to other organisations on request to ensure that more people are aware of the services on offer. Other awareness raising events include working with Network Rail, training for Grafton Centre staff and via fundraising activities. 

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## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

- A Fundraising Committee of volunteers within the Charity 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 generously support the Charity by way of gifts, grants, donations and legacies. The Charity operates with the considerable assistance of the Samaritans Central Charity on recruitment, communications, training and the setting of standards and in turn contributes part of its income and assets to support the central Samaritans organisation. 

- The Charity operates from its own premises close to the centre of Cambridge; these include operation and emergency telephone rooms, a hall for meetings and training, administrative and domestic facilities. 

## **7 The Organisation of the Charity** 

- All aspects of the work of the Charity and the recruitment, training and welfare of volunteers are the responsibility of the Director, who is appointed by the Council of Samaritans for a period of three years.  The Director has absolute authority over the day-to-day conduct and management of the work of the Charity to pursue the objects of the Charity.  The Director may appoint one or more Deputy Directors and Leaders, is in charge of all members of the Charity and allocates duties or arranges for them to be allocated.  The Director represents the Charity on the Council of Samaritans. 

- The Trustees are responsible for all aspects of the administration of the Charity, its property, finances, fund raising and general affairs as part of the Branch Leadership Team. 

- The Trustees of the Charity are the Director and not more than ten members (including a Secretary and Treasurer) elected by the membership at a General Meeting.  The Trustees can co-opt up to two further Trustees who will serve until the following AGM. 

## **8 Public Benefit** 

- In planning our activities for the year, the Trustees kept in mind the Charity Commission guidance on public benefit. 

- By offering support as set out above, we aim to help people find ways of coping with their distress without choosing to 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 set 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 the main achievements of the Branch in furthering the aims set out in section 5 above and section 13 sets out the number of contacts made during the year. 

- The Branch provides a service primarily intended for the benefit of persons in Cambridge and the surrounding area.  However, it also works with all Samaritans branches to ensure 24-hour availability of the service across the UK.  Samaritans does not charge anyone for the service provided and we operate a Freecall service. 

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## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

## **9 The Trustees of the Charity during the period were:** 

## **Name** 

## **Position held Term of appointment** 

Henry Jabbour Trustee/ Re-elected at AGM 19 June 2025 Director Director from 17 January 2025 Timothy Allsop Trustee Re-elected at AGM 19 June 2025 Molly Arnell Trustee Re-elected at AGM 19 June 2025 Afizah Aziz Trustee Elected at AGM 19 June 2025 Sally Clayson Trustee/ Elected at AGM 19 June 2025 Treasurer Marilyn Cuthbert Trustee Co-opted 10 September 2025 Helene DoeflingerTrustee Re-elected at AGM 19 June 2025 Bouqyeniaux Mark Haslett Trustee Re-elected at AGM 19 June 2025 Susan Jones Trustee Re-elected at AGM 19 June 2025 Ian Prosser Trustee Re-elected at AGM 19 June 2025 Jane Ritchie Trustee/ Resigned 19 June 2025 Treasurer Peter Woodsford Trustee Re-elected at AGM 19 June 2025 Graham Wrycroft Trustee/ Re-elected at AGM 19 June 2025 Secretary 

Trustees (other than the Director) are elected by volunteers or co-opted by the Trustees.  All Trustees complete the Samaritans Trustee induction on-line training and are expected to participate in other relevant training as appropriate.  Co-opted members who are not listening volunteers are asked to attend the first session of initial training for volunteers in order to understand more fully the ethos of the organisation. 

The Trustees regularly consider the major risks to which the charity is exposed, notably potential financial risks, and review the various safeguards to mitigate these risks including internal controls and systems.  The branch has an annual budget; management accounts are presented regularly to the Committee. 

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## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

## **10 Investment Policy and Reserves** 

Funds in excess of day-to-day needs are invested in funds managed by CCLA Investment Management who offer a range of investments designed for Charities. These are reviewed by the Trustees to ensure that they continue to perform adequately. 

After allowing for existing fixed assets, the free reserves of the Charity amount to about £85,000.  The Trustees consider that as a Charity dependent almost wholly on voluntary giving and larger one-off contributions, it is appropriate to maintain free reserves which would enable the Charity to continue to fund its activities for at least one year (being of the order of £55,000 pa). 

## **11 Professional advisers** 

Banks National Westminster Bank, 21 Petty Cury, Cambridge, CB2 3NE 

Insurers Ecclesiastical Insurance Office Plc, Benefact House, 2000, Pioneer Avenue, Gloucester Business Park, Brockworth, Gloucester, GL3 4AW 

Independent Streets Chartered Accountants, 3 Wellbrook Court, Girton, Cambridge, Examiners CB3 0NA 

## **12 Progress and Achievements in 2025-26:** 

## **Director’s Annual Report** 

In the last year, I and the Leadership Team have been implementing our vision for the Branch to make it more inclusive, co-operative and consultative. Our vision and aims have been to make all volunteers in the Branch feel they have a stake, and a sense of ownership, in the success of the Branch. We all take pride in its success and accomplishments. 

One of the early tasks I had to undertake as a Director of the Branch was to complete the Quality Outcome Framework (QOF) process. This is a process in which the Branch reviews all its activities and the Director with his team makes decisions about what the priorities should be for the Branch over the next three years. This is reviewed externally following consultation with all Branch volunteers and the Leadership Team. This process has highlighted the strength of our Branch and our vision to enhance flexibility for, and retention of, our volunteers. To that end we have implemented several flexible volunteering packages to accommodate the diversity of working schedules and life commitments that volunteers may have. 

We have also set up a series of Branch Meetings throughout the year and educational seminars. Both of these were implemented with the aim of increasing volunteer interactions and strengthening the sense of community and shared belonging to the Branch. Both of these have been very well attended and very much appreciated by Branch volunteers, and we anticipate will have a positive impact on retention of volunteers in the Branch. 

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## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

Seminar topics already covered by invited speakers included transgender, self-harm, female gambling and autism. The aim with all these talks/workshops is to educate and to learn more about how we can offer better support to our callers who encounter difficulties in these areas. The seminars also add to our programme of ongoing training we offer in the Branch. In addition, this year all our volunteers undertook a 3- hour session on ‘Refreshing Our Key Skills’. This offered an opportunity for volunteers to meet, share and discuss in a confidential setting their experiences around the topic of key skills. The rationale is that we can all enhance our skills through our common experience. 

Recruitment and Selection, Training, and Mentoring of volunteers have been streamlined and there is much discussion and collaboration amongst the three Deputy Directors leading these activities in the Branch. All of these Teams are now well supported by volunteers. 

Our recruitment process starts with hosting an information evening where potential volunteers are invited to the Branch to give them a much better insight into how the Samaritans operate. Our most recent event attracted 30 prospective volunteers; several of whom expressed an interest in being interviewed afterwards. The training team has also noted that volunteers who attend these evenings are more likely to remain committed throughout their training with us. Our aim is to recruit and train three cohorts of 15 new volunteers each year (a total of 45). The vast majority of these New Samaritans are making it to the end of their training and are embedding within the Branch as fully trained volunteers. The improvement in retention of our new volunteers can also be attributed to our strong in-house mentoring programme delivered by personal and on-duty mentors. This has been designed to offer more robust support for our new volunteers during their training and embedding journey within the Branch. 

We have also re-established our ongoing mentoring programme for all volunteers to offer support and feedback on an annual basis. Every volunteer in the Branch has to undertake one mentorship shift every year to be offered support, dialogue and constructive feedback about their skills. 

Our Outreach programme has expanded both in capacity and activities. For Samaritans, the main purpose of Outreach is to provide emotional support outside of the branch to people at high risk of suicide. This is important because – whilst we know that we reach a lot of people through our phone lines, chat and so on, there are far too many who slip through the net. Samaritans is a national service, but Outreach also allows us to make a direct contribution across our local Cambridge community. 

To this end I have joined the Cambridgeshire and Peterborough Suicide Prevention Group. Also, our Branch along with the Hitchin Samaritans Branch has for years been involved in ‘The Listener Scheme’ at HMP Littlehey where we train prisoners to provide emotional support to their peers. Volunteers from our Branch also regularly visit Littlehey to offer support to the Listeners. 

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## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

We have continued to have a presence at Awareness raising events – like Brew Monday, the Cambridge Wellbeing Fair, and Small Talk Saves Lives. We have given several talks to local organisations. And the Outreach team has been actively working on opportunities to develop the emotional support side to our work. Involvement with Pride, a local Refugee Group, and Cambridge United Community Foundation is anticipated in the coming months. 

The Volunteer Care Team in the Branch has grown with new members joining it to offer support to our volunteers. All volunteers in the branch are aware of the support available to them should they need it, whether they face difficulties in their personal lives and they need someone to talk to, or whether they had difficult calls on their shifts that they need to talk about. The Branch has always addressed, and continues to address, volunteers’ need in a serious, supportive and confidential manner. That message is always delivered to all new trainees at various stages of their training and menteeship. We also include a message about this support in our regular fortnightly Branch news communications to our volunteers. 

During the last year, with the move from telephone landlines to the Internet-based (VoIP) Listening Service, Central Office rolled out a common broadband service across all Samaritans branches.  At Cambridge this offered the opportunity for significant updating of our branch IT services, including a new data switch, WIFI access points and CCTV system enabling us to manage these services directly rather than using an external supplier. Thanks are due to Iqbal Vohra of NewLeaf IT Limited for installing the new switch and WIFI access points at cost.  New information screens have also been installed in the kitchen with a live CCTV feed, the 3Rings rota and branch news. Other branch operations continue to run well, with no significant outages. 

We also extend our gratitude to the late David 17 who served the Branch as a support volunteer and offered much assistance on Health and Safety checks. 

All our Branch activities are underpinned by a committed fundraising team who work tirelessly to raise funds for our Branch. These funds are vital to ensure we carry our work safely and effectively. Amongst others, the funds raised by the team help cover the costs of our infrastructure, training, outreach and volunteer education and support activities. 

Our Fundraising Team has been revitalised recently with the appointment of a Deputy Director to lead the Group and the recruitment of new members to the Team.  Overall, this has been an excellent year for fundraising. Against an annual target of £55,000, the team has raised £83,368 as of 31 March 2026. The most significant single contribution to our fundraising total has been a legacy gift of £26,573 dedicated for education and training of volunteers. We were also selected as Charity of the Year at the Thriplow Daffodil Festival in May 2025, which generated £12,000. We are grateful for the continued support of long-standing donors including the Pye Foundation, the Batterson-Chivers Foundation, and Trinity, St John’s and Jesus Colleges. Grants from the Frank Litchfield Trust and MathWorks were also received. 

8 



## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

Our events programme - a new direction for Fundraising in our Branch - performed strongly. The Dawn Walk in October 2025 (a sponsored 5 km walking event held annually around World Mental Health Day to raise funds and awareness for suicide prevention) raised over £7,000 for our Branch. We also participated in the Cambridge Half Marathon in March 2026 with ten runners taking part and raising over £4,000. A programme of collections across the year, including at Tesco Milton, Waitrose Trumpington, and two Saffron Walden collections, added a further £4,000. New partnerships with Just Digital and the Cambridge University Mature Student Society have been a welcome addition to our fundraising relationships. 

In summary, the Branch has managed much change in the last year, risen to the challenges, and is thriving. It is incredible to think that all we do is run by volunteers who in addition to the hours they give listening to callers continue to take on extra tasks to make sure the branch and all its activities are run efficiently and without disruption. We are also incredibly lucky to be aided by several support volunteers who provide exceptional service to the Branch in areas of training, outreach, fundraising, and maintenance of our building amongst others. I am hugely grateful to every one of them. 

I am grateful to every single volunteer in our Branch, for their hard work, commitment to our Branch and to each other, and most importantly to their dedication and the service they provide to our callers and to our mission that ‘Fewer People Die By Suicide’. 

I also extend my thanks and gratitude to the Vice Directors, the team of Deputy Directors and the Board of Trustees, for all that they do and for all the support they have shown me and the Branch over the last year. 

I am looking forward to the coming year and to all the good things we will do together. 

## **The Trustee Board** 

The board meets quarterly in person and has corresponded frequently by email to ensure the effective governance of the Charity.  Anyone who is interested in joining the Trustee Committee would be made very welcome.  Please speak to the Director or any other member of the Committee. 

## **Treasurer’s Report** 

2025/26 was a strong year for donations, which totalled £85k (2024/25 £44k) and included a very generous restricted legacy of £27k for education and training purposes. Other donations being sufficient to cover costs in the year, this restricted legacy is being held over in reserves for future use in years when raising funds may become more challenging. 

Total expenditure, excluding depreciation, increased to £53k from £46k the previous year, with £3k of this increase being due to the insurance premium for 2024/25 being recognised in 2023/24. The largest areas of expenditure are the upkeep of the premises: £21k (2024/25 £15k), volunteer training and expenses: £15k (2024/25 16k) and communications and IT: £7k (2024/25 £7k). 

9 



## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

£16k spent on solar panels and a stairlift in 2023/24, which was capitalised, is being written off over 15 years, with 2 years depreciation charge put through in these accounts as none was charged last year. The buildings and improvements thereto are shown at historic cost and are not depreciated on the basis that their actual market value is greater than the book value. 

The investment in the COIF Charities Ethical Investment Fund produced a loss of £6k over the year, which was very disappointing, especially considering that the Charity placed a further £30k for investment in this fund during the year. The investments in the COIF Charities Fixed Interest and Deposit Funds yielded about £600. 

At 31[st] March 2026 the free reserves, at £85k, remained little changed from their value at the previous year end and represent about 19 months expenditure. In addition, the Charity has a restricted reserve of £27k arising from the restricted legacy referred to above, which will be used up over the next 3-4 years. This leaves the Charity in a financially secure position for 2026/27. 

## **13 Statistical information** 

|**KPIs:**|**2025/26**|**2024/25**|
|---|---|---|
|Contacts - total<br>Number of telephone contacts|28,046<br>27,956|25,859<br>25,810<br>159|
|Number of volunteers at Year End|153||



## **14 Accounts and balance sheet** 

The accounts and balance sheet of the Charity for the period ended 31 March 2026 and the independent examiners' report are attached and form a part of this Trustees’ Report. 

Signed: 11th June 2026 

Henry Jabbour Director 

On behalf of Cambridge Samaritans 

10 



## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

## **Independent examiner’s report to the Trustees of Cambridge Samaritans** 

I report to the trustees on my examination of the accounts of Cambridge Samaritans (the Charity) for the year ended 31 March 2026 as set out on pages 12 to 17. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the Act’). 

I report in respect of my examination of the Trustee’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 2011 Act. 

## **Independent examiner’s statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- (1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

- (2) the accounts do not accord with those records; or 

- (3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Signed: 


Dated: 11 June 2026 

Shane Tharby FCA For and on behalf of Streets Chartered Accountants 

3 Wellbrook Court Girton Cambridge CB3 0NA 

11 



**Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2026** 

|**Income and endowments**<br>Donations and legacies<br>Donations and fund raising<br>Legacies<br>Friends of Cambridge Samaritans<br>Sundry other donations<br>Total Donations and legacies<br>Investment income<br>Interest<br>Total investment income<br>**Total income**<br>**Expenditure**<br>Expenditure on raising funds<br>Net income available for charitable purposes<br>Charitable expenditure<br>Premises<br>Training and travel<br>Furniture and equipment<br>Repairs and renewals<br>Recruitment and publicity<br>Communications and IT<br>Volunteer expenses<br>Other office expenses<br>New Branch Contribution (NBC)<br>Governance costs<br>Depreciation<br>**Total expenditure**<br>**Other recognised gains and losses**<br>Net Investment gains (losses)<br>**Net income/expenditure**<br>Transfers between funds<br>**Net Movement in funds**<br>Balance b/fwd<br>Balance c/fwd|2026<br>2026<br>**2026**<br>2025<br>2025<br>**2025**<br>Unrestricted Restricted<br>**Total**<br>Unrestricted Restricted<br>**Total**<br>Fund<br>Fund<br>**Funds**<br>Fund<br>Fund<br>**Funds**<br>£<br>£<br>**£**<br>£<br>£<br>**£**<br>55,857<br>0<br>55,857<br>39,812<br>1,000<br>40,812<br>0<br>26,573<br>26,573<br>1,000<br>0<br>1,000<br>938<br>0<br>938<br>838<br>0<br>838<br>1,376<br>0<br>1,376<br>1,020<br>0<br>1,020|
|---|---|
||58,171<br>26,573<br>84,744<br>42,670<br>1,000<br>43,670<br>131<br>0<br>131<br>153<br>0<br>153|
||131<br>0<br>131<br>153<br>0<br>153|
||**58,302**<br>**26,573**<br>**84,875**<br>**42,823**<br>**1,000**<br>**43,823**|
||2,078<br>0<br>2,078<br>240<br>0<br>240|
||56,224<br>26,573<br>82,797<br>42,583<br>1,000<br>43,583|
||20,642<br>0<br>20,642<br>14,576<br>0<br>14,576<br>7,676<br>0<br>7,676<br>4,765<br>750<br>5,515<br>1,250<br>0<br>1,250<br>626<br>0<br>626<br>2<br>0<br>2<br>3,374<br>0<br>3,374<br>1,810<br>0<br>1,810<br>60<br>0<br>60<br>7,352<br>0<br>7,352<br>7,287<br>0<br>7,287<br>7,637<br>0<br>7,637<br>10,146<br>250<br>10,396<br>363<br>0<br>363<br>797<br>0<br>797<br>2,473<br>0<br>2,473<br>2,667<br>0<br>2,667<br>1,500<br>0<br>1,500<br>960<br>0<br>960<br>2,140<br>0<br>2,140<br>0<br>0<br>0<br>**54,923**<br>**0**<br>**54,923**<br>**45,498**<br>**1,000**<br>**46,498**<br>(5,515)<br>0<br>(5,515)<br>(1,500)<br>0<br>(1,500)|
||(2,136)<br>26,573<br>24,437<br>(4,175)<br>0<br>(4,175)<br>0<br>0<br>0<br>0<br>0<br>0|
||**(2,136)**<br>**26,573**<br>**24,437**<br>**(4,175)**<br>**0**<br>**(4,175)**<br>514,225<br>0<br>514,225<br>518,400<br>0<br>518,400|
||**512,089**<br>**26,573**<br>**538,662**<br>**514,225**<br>**0**<br>**514,225**|
|||



12 



## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

## **BALANCE SHEET AT 31 MARCH 2026** 

|**Fixed assets**<br>Freehold Property: No. 4 Emmanuel Road at cost<br>Equipment<br>**Investments**<br>COIF Charities deposit fund<br>COIF Charities investment fund<br>COIF Charities fixed interest shares<br>**Current assets**<br>Debtors<br>Prepayment<br>Business reserve account<br>Current account<br>**Total current assets**<br>Accruals<br>**Net current assets**<br>**Total Net Assets**<br>Represented by:<br>**Restricted Reserves**<br>**Unrestricted Reserves**<br>Designated Property Fund<br>General Fund|**2026**<br>**2025**<br>**£**<br>**£**<br>412,789<br>412,789<br>13,913<br>16,053<br>426,702<br>428,842<br>2,225<br>2,138<br>86,261<br>62,371<br>11,264<br>10,757<br>99,750<br>75,266<br>2,222<br>0<br>61<br>228<br>12,185<br>15,159<br>3,374<br>3,194<br>17,842<br>18,581<br>5,632<br>8,464<br>12,210<br>10,117<br>538,662<br>514,225<br>26,573<br>0<br>426,702<br>428,842<br>85,387<br>85,383<br>512,089<br>514,225<br>538,662<br>514,225|
|---|---|
|||



## Signed 


H Jabbour Director 


S Clayson Treasurer 

Date: 11[th] June 2026 

13 



## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

## **NOTES TO THE ACCOUNTS 31 MARCH 2026** 

## 1. **General information** 

The charity is a charitable incorporated organisation, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 4 Emmanuel Road, Cambridge, CB1 1JW. 

## 2. **Statement of Compliance** 

These financial statements have been prepared in compliance with FRS 102, “The Financial Reporting Standard applicable in the UK and the Republic of Ireland”, the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. Trustee remuneration and expenses** 

No remuneration or other benefits were received by the Trustees from the Charity or a related entity in the current or previous year. 

One (2025: two) of the Trustees was reimbursed a total of £36 (2025: £1,944) for travelling expenses and reimbursement of branch expenses. 

## **4. Accounting Policies** 

## **a) Basis of preparation** 

The financial statements have been prepared on the historic cost basis except for investments which are accounted for at sale market value.  The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **b) Going concern** 

There are no material uncertainties about the charity’s ability to continue. 

## **c) 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. 

There are no judgements (apart from those involving estimations) that management has made in the process of applying the charity's accounting policies. 

14 



## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

## **d) Tangible Fixed 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 market value is materially in excess of cost.  The charity has a fixed asset capitalisation policy such that only larger individual items of tangible fixed assets are capitalised. 

During the year ended 31[st] March 2024 the Charity purchased solar panels and a stair lift at a total cost of £16,053, which was capitalised. No depreciation in respect of these purchases was charged in the accounts for the year ended 31[st] March 2025. However, it is now considered appropriate to depreciate these wasting assets and therefore depreciation covering the 2 years ended 31[st] March 2026, and assuming a useful economic life of 15 years, is included in these accounts. 

|Cost b/fwd as at 1 April<br>Depreciation<br>Cost c/fwd as at 31 March|2026<br>2026<br>**2026**<br>2025<br>2025<br>**2025**<br>**Freehold**<br>**Freehold**<br>**PropertyEquipment**<br>**Total**<br>**PropertyEquipment**<br>**Total**<br>412,789<br>16,053<br>428,842<br>412,789<br>16,053<br>428,842<br>0<br>(2,140)<br>(2,140)<br>0<br>0<br>0<br>412,789<br>13,913<br>426,702<br>412,789<br>16,053<br>428,842|
|---|---|



## **e) Investments** 

Investments are valued at their market sale value. 

## **f) Fund Accounting** 

Unrestricted funds are available for use, at the discretion of the trustees, in furtherance of the objectives of the Charity.  Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.  Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes.  Costs relating to such funds are charged against specific funds. 

## **g) Analysis of net assets between funds** 

|<br>Tangible assets<br>Investments<br>Current assets<br>Current liabilities<br>Net assets|<br>2026<br>2026<br>**2026**<br>2025<br>2025<br>**2025**<br>Unrestricted<br>Restricted<br>**Total** Unrestricted<br>Restricted<br>**Total**<br>Fund<br>Fund<br>**Funds**<br>Fund<br>Fund<br>**Funds**<br>£<br>£<br>£<br>£<br>£<br>£<br>426,702<br>0<br>426,702<br>428,842<br>0<br>428,842<br>73,177<br>26,573<br>99,750<br>75,266<br>0<br>75,266<br>17,842<br>0<br>17,842<br>18,581<br>0<br>18,581<br>(5,632)<br>0<br>(5,632)<br>(8,464)<br>0<br>(8,464)|
|---|---|
||512,089<br>26,573<br>538,662<br>514,225<br>0<br>514,225|
|||



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## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

## **h) Income** 

All incoming resources are included in the SOFA when the Charity is legally entitled to the income, there is reasonable certainty of receipt and the amount can be quantified with reasonable accuracy.  The following specific policies apply to categories of income: 

- **Donations/Collections** – These are accounted for when received. 

- **Legacies** – Entitlement is the earlier of the Charity receiving the final estate accounts or the legacy being received.  No value is included where the legacy is subject to a life interest held by another party. 

- **Donated Goods/Services** – This is included at the value to the Charity when received and where this can be quantified. 

- **Grants** – Where these are related to performance and specific deliverables, they are accounted for as the Charity earns the right to consideration by its performance.  Where income is received in advance, its recognition is deferred and included in creditors.  Where entitlement occurs before income is received, the income is accrued.  Capital grants are accounted for as income in the SOFA as soon as they are received. 

## **i) Expenditure** 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category.  Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resource.  Support costs have been allocated on the basis of time spent on the activity by volunteers. The following specific policies apply to categories of expenditure: 

- **Fundraising Costs** – Fundraising Costs are those costs incurred in seeking voluntary contributions. 

- **Governance Costs** – Governance Costs are the costs associated with the governance arrangements of the Charity, which relate to the general running of the Charity as opposed to those costs associated with fundraising or charitable activities.  Included within this category are costs associated with the strategic as opposed to the day-to-day management of the Charity’s activities. 

- **Support Costs** – Support costs comprise the costs of activities such as the management, financial, administrative and IT, together with common services, office accommodation and communication costs.  These are allocated across the categories of charitable expenditure, governance costs and the costs of generating funds where applicable.  In these accounts all support costs have been allocated to charitable expenditure. 

- **Depreciation** – No depreciation is charged in respect of the freehold property. Capitalised equipment is depreciated over its estimated useful economic life. 

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## **Annual Report of the Trustees of Cambridge Samaritans For the year ending 31 March 2026** 

## **j) Taxation** 

Cambridge Samaritans is a registered Charity and is therefore potentially exempt from taxation on its income and gains to the extent that they fall within section 505 of the Income and Corporation Taxes Act 1998 and section 256 of the Taxation of Chargeable Gains Act 1992.  No tax charge has arisen in the year. 

## **5. Governance** 

2026 2025 Fees Paid to Independent Examiner £1,500 £1,000 

## **6. Description of Reserves** 

|Designated Funds|Funds which have been set aside by the trustees for particular<br>purposes.|
|---|---|
|General Fund|Funds held available for the ordinary purposes of the Charity.|
|Restricted Funds|Funds granted for the purposes of the education and training of<br>Cambridge Samaritans volunteers|



|||
|---|---|
|Analysis of movement in restricted funds<br>Balance<br>Income<br>Expenditure<br>Balance<br>b/fwd<br>c/fwd<br>£<br>£<br>£<br>£<br>Volunteer Education&Training<br>0<br>26,573<br>0<br>26,573||
|<br>Volunteer Education&Training||
||0<br>26,573<br>0<br>26,573|



## **7. Related party transactions** 

There have been no related party transactions in the reporting period. 

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