CAfTERBURY AND DISTRICT SAhlARr[s cio NOTES TO THE FITrAYCIAL SfATEhlENTS- eontilltsed FOR THE YEAR ETr4DED 31ST MAR ALCOUNTING POLlCtES- conilnued Income Thc charity receives grants in respect of prisorL8 outrexh WOTk. Incomc frorn grants is recognised at fair value when the chariLy has enliilemeni after any F¢rfomLgnee conditions hake been me( il is probable that the income will be ILceivLd and the amounr caD measured reliably. Ir eniiilemeni is noi met ihen these amounts arc deferred. Investment income is eamed through holding SCts for inv¢St¢t PUTW>S¢S such as interest bearing accounts and propenj.. It includes inieresi and reni. Where i( is noi prdCticabl¢ to id¢ntify inv¢stment tnanageinent costs incurred wiihin a scheme with reasonable accuraey Ihe investsnenl Income is rewt1ed nel ofthese costs. Invesiment income is re¢ognised as the eharitys ri8hi receive paymeni is established. Expendltur¢ All expen(litur¢ is ac¢ounted for on an accruals basis and has ien classified under headings that aggregare all costs relad to the ¢aicgory. Expendilure is r¢¢ognised where there 1$ a legal or constructive obligation to make payments to third panies, il 15 Prubable iiui the selllemeni .111 be required and the amouni of the obligation can me&sured reliably. It is catcgorised und¢r lh¢ following heading$.' Expcndiwre on cliaritablc activities includes levy Samarithns Headquarters, ¢(Jsts incurred for prisons outreach services. reimbursemenl of voluntecr ex the Visit costs and fund rdising expenses. Support Ltsstb are eslablishineni eKpensts 10 1$1 the work of ihe charily bul nut diT¢Ltly repr¢s¢nt charilablc aciiviti¢s. Th¢y in¢lud¢ insuran¢¢, uiiliti¢s hous¢lv)Id 3nd r¢pairs ond moinwmance. - Admini5tr4tion includes agency fees. aecountancy fees and other administr3tion expenses. -Gtsvemancc Costs aTL generdl COSLS which havc becn incurred in ordtt for the Charity 10 opcrate affcctively and to g¢nerate the infornYdtLOn requLT¢d for publi¢ tsUAlab]I1ty. IVve[libIC VAT 15 chargtyj ab an exp¢nse agai¥1 Ihr *lL1ivity for which ¢xpendiluT¢ arose. TAngible fixed assets TJn¥tblL fixcd assct% arc staicd at ¢oxl (or d¢cmcd cosii or aluatIOn les& actumulat¢d depr¢ciaiion and avcumulaled impaim)cni 10sscs. Lost includes cosls direcily aiiributable to makin8 the &ss¢L capable of opcrating a.% intended. Depreciation is provid¢d on all tangible fixed 05sets. at rdtcs calculatcd to write off the COSL less estimatcd residual valuc. ol'calh a5sel L)[] & 5y51ematic basi5 over its expected useful life as follows.. Compuier equipment -25/0 on cost Freehold property is dcpreciaicd Over an eslimaled useful life of SO yc4rs. How¢v¢r, as ibe residual valuc of frcchold property exceeds the carrying amount shown in the financial starements no depreeiation chargc has been prpvided. Investmcnt property Inyesttncnt piopErt1¢5 Lor whiLh fait value can be rneasud reliablv wiihoui undut cvst or effort are measured at fair &alue at each rcporting date which changes in fair yU¢ in 'net gains/ Ilossesl on investments in the SOFA. Debtors Ind creditors receivable I p•yable wlthlll One Debtors and CTLditorti ivith no %tdied interest rdle and Teceivable or pa)'able wthsn one year are recorded at transaction price. Any losses arising from impaimieni ate recogtLiSed expendiiurc.
CAiYTERBL]iY LYD DI TRI IAluTls CIO TES TO THE FLNthCIAL STATENIE_NTS- ¢ontinued FOR THE YEAR ENDED 31ST I%lARCH 2021 ACCOUNTING POLICIES- eolltinued T#xatlOD Thc chariiy is exempt from tax on its ¢haritable aciii'ities. Fund ac¢ountirLg Unrcstried funds can b¢ used in accordance with the charitable objedive5 at the discretion of the ite¥S. Restricted ndS can only b¢ u$ for particular resiricied purposes within The objetis of the charity. Restrictions arise whcn SFtcified by the donor OT when funds are raised for particular rcstricted PUTrM)scs. Further explanation of the ThaTe and purwjx of ¢a¢h fund is in¢luded In ihe notes ro the financial statements. DONATIONS AThD LEGACIF.S Year ertded 3113120 Y¢ar ended 3113120 Dtsnaiions lindividuai$l Donaiion5 lor8anisationsl 3,010 10,4112 6.855 11,784 13.492 18.6.19 OTHER TK4DING ACTIVITIES 2021 2020 Fundraising events 978 5,627 INVEsTmEP INCOME 2021 2020 Renis received Bank interest re¢¢ivabl¢ 9J60 105 8,983 197 9,465 9,1%0
CANTE_BBURI. NOTES TO THE FINANCIAL STATEfvIE)TS- contiDued FOR THE YEAR Ehl)ED 31ST MARCH 2021 SUPPORT COSTS Establishm¢ni expenses Gov¢rn8nce COSL4 Other Tothls Supp)n Cosls Athninistraiion Governan¢e ¢wt5 9.239 9,239 5J16 454 5J16 454 9239 5J16 454 15,009 Support costs. included in the aknve. are as follows= 2021 Toral acuvitics 2020 Tothl 2¢tiviti¢$ Support cosi$ Goveman¢c to$ts Administratso Ratcs and waier Insurance 397 1,012 1,893 1,03Q 1256 1.496 942 1512 2,2116 J,030 1.256 1.496 942 1,512 2,296 Telephone & broadband CaicTill Huu%ehold expeiises RLpair5 and mainienance D¢pw¢iation of rangible artd heriiage assets A¢-oLinl4Ln¢y Computer main¢enancc & support Phoiocopying Printing. postage and s11110nery Sundrieb AbTCllfy fees AGM Cobtb Independcnt cxaminets r¢mun¢Tation 720 1,316 3,788 323 323 645 323 617 645 2,800 198 1,144 308 198 37 625 37 625 1,011 131 347 1,575 603 454 454 432 9339 sJio 454 15,IM)9 76,052 TRUSTEES, REMUNEIUTION thD BEliEFIT5 Thcrc were no trnstecs, Muncrat1On or other b¢n¢fJts for the year ended 3151 March 2021 nor for the year ended 31st Mar¢h 2020.
NTERBLTRI. AND DISTRICT SAMARITLNS CIO TriOTES TO THE FlTriANCL4L STATEhlENTS- continued FOR THE TRUSTEES, REMLNEIL4TION ATriD BENEFITS- Trustees, expenses During the year, 4 trnste¢¥ (2020 7) were reIMbued for travel and oiher expenses iotsllin¥ £510 (2020 £2.304). All of theie were incurred in ihe course of their durics as Samarirans. COMPARATIVES FOR THE STATEMEP4T OF FtNATr4CIAL ACTII'ITIES Uiiresiricied fund. Restricted funds Total funds INCOME AND EINDOWMEYTS FROM Donations and lega¢ies 18,639 18.639 ChritAblt ictivities Dircci chariiable CKpcndiiure Prisons oulr¢d¢h 6.547 6.547 Other trading activities Iiivcstmcnt incom¢ 5.627 9.180 5,027 9,180 Totfil 39,993 39.993 EXPENDITURE ON Charltable a¢tlvltles DITCCI eharithblc cxpcndiDJrc Siipport costs Adminisiration Govemance cosis 13,840 10.895 4.122 1.035 13,84a 10.1195 4,122 1.035 Total 29,892 29,892 NET INCONE 10,101 10,101 RECOYCILIATION OF FUNDS Total fund5 brought fDnard 436.851 436,851 TOTAL FUP4DS CARRIED FORWARD 446.952 446,Y52
NTERBLRY AND DISTRicf SAMARrrANS CIO NOTES TO THE FINAfiCIAL STATEIIENTS- conti OR THE YEAR EDED31 T MARCH 2021 STAFF COSTS There were no employees and hence no ¢rnolum¢nts were pald in the year. INDEPENDENT EXAMINERS. REMLNERATIO Th independent examiners remunerdtion atnounls to an independent examinaiion fee of £454 (2020 - £4321 and accoiintaney services of £6451202O- £617). io. TANGIBLE FIXED ASSETS Frechold pronY Computer ¢quiptncnt Totals COST Ai I st April 2020 und 31st M#r¢h 20?1 22982 1.293 231.113 DEPRECIATION Ai I st April ?02 Charg¢ for ycar 862 323 862 323 Ai 31 $1 March 2021 1,185 1,18S NET BOOK VALUE At 3 1st March 2021 229020 229,928 Ai J 1st March 2020 229.820 431 230.251 ii. IriVESTMENT PROPERTY FAIR VALUE At I st April ?020 and 31 st March 2021 145,180 NET BOOK VALUE At 318L March 2021 145,180 At 3 1st Mah ?020 145,180 32. NOrthga is a freehold property, owncd by ihc Charity. which comprises ground floor olrice accon)niodation (providing working space and a trair]ing rootn for Samari18n Voluntttys. together with refre5hTncnt and ablutign fdLiliticsl and an upper floor with rcsidcniial accoMMlin. The lai¢er provides renvdl ine(TrJne whi¢h helps suppvrt the Chariiy's tinancial aciiviiies. This part"ol' the freehold property is therefore shown as investmcnt property. Thc rcbuild v8luc of ihe propcrtv in March 2016 wa5 CStiTnated to be £375,0(K). Thxs value has been split between freehold property of £?29.820 to reflect the parts used b} the Charity and £145.180 for the upper floor which is treaied as investmenl PTopeny. The trustecs consider thcrc havc bcen no changcs io the valuations carried out in March 2016. The original cosi of th¢ propcrty li1UdIng Tedeyelopment costs and after (kducting grdnts rtxcived) was L?74,631.
CTERBLRTr AND DISTRICT SLIt4RITANS CIO NOTE THE FIN"AN_CI.4L STATENIENJS- colltinued FOR THE YEAR ENDED 31ST M.4RCH 21121 12. DEBTORS: AMOLNTS FALLING DLE WITHLN O_NE I'EAR 2021 Other debtors Interest receivable on Virgin Moncy dcpusit GiftAid rcclaim NOMS claitn Octob¢r 15-March 16 403 16 274 4J97 79 1.978 4.644 5,187 7.104 13. CASH AT BAfiK 2021 Total tiinds 202Q Total nds Lloyds Bank current account Barclays Bank eurreni ac¢ounl Lloyds Baj dLptssii accounr Virgin Mi oncy dcp05il acctsunt 2.748 774 41.416 31,936 J.437 504 30,508 31,779 Total 76,874 66,228 14. CREDITORS: AMOLNTS FALLIYI G DUE WITHIN ONE YEAR 2021 . 2020 Tyade creditors Other credir& (5) 762 1.049 15. MOVLMLNI. ATr4 TrLIP*DS Ne( tnovement iii funds At 3113121 At 114120 Unrestricted fund5 General nd 446.952 9.123 456.075 TOTAL FL'NDS 446952 9.123 456.075
CANTERBLIiY AND DISTRicf SLIL4RITA TE THE FLYNCIAL STATEIIENTS- continued FOR THE YE 2021 15. MOVEMENT LN FUNDS- CODtinued N¢t Tnovement in funds. in¢lud¢d in the above ate as follows." Incoming rc50urees R¢sourees expended Movement in funds Unrestrlcted funds Gcncral fiind 30J56 {21.7331 9,123 TOTAL Fuf4DS 30856 {21,7331 9,123 Comparatlves for rnovement Iw funds Net movement in funds At 3113120 Ai 114119 Unre$trlcted funds General fund 436,851 10,101 446,952 TOTAL FL Tr4DS 436.851 10.101 446.952 Comparative nct movemeni in fvnds. in¢lud¢d in lh¢ ¥boYe are as follows- IDwmin8 Resources expende£l Movement in fund¥ Lnre$tri¢t¢d funds General fijnd 39,993 (29,892} 10,101 TOTAL FUTr4DS 39.993 (29.8921 A current year 12 months and PriOT ye*W 12 months combittrd position is a5 follow5.. Net movement in funds At 3113121 At 114119 Ullrestricted funds General fund 436.851 19,224 456,075 TOTAL FLIYDS 436,851 19,224 456.075
CANTERBLRTr DISTRICT S.4MARJTANS CIO NOTES TO THE FINANCIAL SI'ATENIEITS- continued FOR THE YEAR EIDED 31ST MARCH 2DZI 15. MOVEMEYT IN FufiDS- contlnued Net moi'etnent in futNls, included in the above are as follows= InLoming Tesources Resources expeTrded Movem¢nt in funds Llnre$trieted funds G¢n¢Tal fund 30.856 (21.733) 9,123 TOTAL FU,Ds 30.1156 (21.733) 9,12J Comparfitlves for movement in fund$ Net mowemenl in fihnds At 3113120 Ai 114119 L7nrestrlel¢d funds Gcncral fund 436,851 io.iui 446,952 TOTAL FUNDS 436.851 10,101 446.952 Comparaiiye net movcmcn¢ in funds. includcd in th¢ abov¢ as follows.. InrnIng r¢50ur¢¢$ Rebi)urLL% ¢xpend¢d M()vcment in funds UDr¢$triet¢d funds Gcncral fund 39.993 (29,892) 10,101 TOTAL FUNDS 39.993 (29.892) 10,101 A cutrent year 12 mvnths and privr yeat l? month5 rombKncd position is as follows.. Net movement in funds At 3113121 At 114119 Unrestricted funds Cjencral fund 436.851 456.()75 TOTAL FLIYDS 436.851 19.224 456.075
TERBLRI. AND DISTIUCT sAMARANs CIO DET.41LED STATEMENT OF FIN.4NCL4L ACTIVITIES FOR THE YEAR E.NI)ED 31ST %L4RCH 2021 2021 2020 INCOME AND ENDOWMENTS Dongtions and legaefies Donaliunb 13.492 18,639 Other trading actiiryties Fundrdising eiLni 978 5,627 Investment income Renii rccciv¢d Bank interest receivable 9J60 105 8,983 197 9,465 9,180 Charliable actlvliles Prisons ouircach 6.921 6,547 Total incomlng re50urce5 30.856 39.993 EXPENDITURE Charltable activiti¢s LtY tv Samaritan% Headquaner Pri%on oiilriach Samaritans I'olunteers expenses -rraining* nd m¢¢ting The Visil co41% Fund raising expenses 3.402 304 2,570 160 2,273 4.539 912 627 288 724 13,840 Support cnsts Establishment expenses Raleb and water lllsurance 384 1.030 1.256 1,496 942 1512 2396 323 397 1.012 1,893 1,446 720 1,316 3.788 323 Telephone & braadband Catering Household expen$L5 Repairs and maintenance Depreciation oftangible and heriiage a&ts 9339 10,895 Other AL¢ountdnLy C&Ied foTward 64S fA5 617 617 This page does llot forni part of the Stslulory fUncial statements
cNTERBLRy DISTRICT SLNt4RIT.4NS CIO DF.TAII.F.D STATEMEliT OF FLY.4NCIAL AcfiviTI 2021 2020 Other Bruu¥ht fonvard Cornputer maintenance & supp)rt Photocopving Prsniin¥. ]x)sta¥e and StIonery Sundrics Agency fees 645 2JOO 198 37 625 I,oii 617 1.144 308 347 1,575 5J16 4.122 Governance eosts AGM Costs Indcpcndcnt examiners remunerdtion 603 432 454 454 l.OJ5 Total resourees expended 21,733 29.892 N¢t Ineome 9.123 This page d(*s not fomi part of the slut0 fillallcial sL¢ents