REGTSTERED CFL4RITY ryUMBER: 1166874 DITF.D FINAYCIAL STA TEMENTS FOR THE YEAR E.NDED Jisr MARCH 2023 FOR CANTERB "RY AND DISTRICT SAMARITANS CIO Spain Brothers & Co Chart¢r¢d ACCOUnn[S Westgaie Housc 87 St Dunstans Street Canterbury Kent CT2 8AE
cTERBuRy LTr4D DISTRICT SAMAIUTANS CIO COYTENTS OFTHE FI)APCI.4L STATEIIEN'rs FOR THE YEAR ENDED 31ST ,IIARCH 2023 Page Report of the Tru5¢ees I to 7 Independent EXallDer'S R¢pDrt Statement of Fingnci•l Ac¢fvltl BalAn<e Sheet io Notes to the Fln8D¢I81 Statem¢ntS 11 to 18 Detalled St#ttmen¢ FID#D¢ll Attlvltl 19 to 20
cNTERL,RY ND DISTRlCt SAMAIUTAN REPORT OF THE TRLISTEES FOR THE YEAR ENDED 31.ST %fARCH 2023 The tnt¢c5 present ihetr rLWt with the financial stai¢m¢nts of the charity for the year ended 31st March 2023. Th¢ ttteS havc adopted the piovisions of Accouniing and R¢porting by Chariti¢5'. Strmertt of Recomm¢nded Practice applicablc io charities prepanng iheir accounts in acconlance with the Financial Rertill8 Stsndard applicable in the UK and Republic of Ireland IFRS 102) (effcctive l Jatluary 2019). The financial statements have bcLn prepared in aLcordanee *iih ihc dLLtiLinting policies set out in notes to the accounts and comply with the charity's governing doLumenL the Chan"ties Aci 2011 and AcLounting and Reporting by Char21ieg'. Statement of Recomrnended Pract1¢¢ applicable to charities preparing their actoullts in accordall¢e with the Financial Reporting Standard appli¢abl¢ in tbe UK and R¢publi¢ of IrelaThl published in October 2019. Thc d¢tailg of the Chariiys Trustees. Officers and IndepeIent Examincr atKI bankcrs arc shown bclow. Trne5 are Llcctc(Vre-elected as apprapriate according to thc Consti(10n. All appointsn¢nLS arc subject t() ratificaiion at the AGM at which itll Sdmaritan rnembers ar¢ entiilcd to vote. OBJECTIVES AND ACTIVITIES ObJL'ctive5 and aims The Samaritans vision is for a society in which fewer individuals die by taking iheir own Iivc5, and in which people c)n cxpress IhLir feelings and becom¢ ¥ble io acknowl¢dg¢ gnd r¢sp¢¢i ihL fLLlings of others The objects of the Charity as set our in ow corLstitulion are.. To enobl¢ per50n5 in Canterbury and the surrounding area &$ well &$ elsewhere who are exp¢ri¢ncing feelings of distress or dlspair. including those whu may be al risk of suicide. ro receiv¢ confidential emolional support 4t any time of the day or ni¥hi in ord¢r to improve iheir enliOnaI lieaiih and io reduce the incidence of 5ui¢ide - To promoie ¥L better underni8ndin8 in 50¢iety of suicide. suicidal behaviour thc valu¢ of expressing feelings whi¢h may otherwise lead to suieidc or impoircd ¢motional health - To colluborale with and support Samaritans Central Charity and affiliaied branchts in fulfilling these Objcctg This is achieved by providing a 24-hour telephone supporf and an on-line chat seThqee (currently available evenings only), lo enable %uch people lo reLeive immediate help and support whenever needed. The e-mail servic¢ is no lonb¥er ill&n2ged in Branch but via a eenlral hub. and the reintroduction ora faCe4face s¢ryi¢e remains under review. Publlc benellt In planning all aciiviti¢s of the Branch during the year, the Ttus1tt5 have k¢pl in mind thc Charity Commission's Fuidancc ot] Public Benefit and have shoThryL due rewd to requirements ofthe EqU111ets Aci 2010. Contributions made by volunteerj There ar¢ currently 88 volunteers wbo give their tirne freely to rnan the BrdtKh &s li5teuiDg voluntcer.s. This is a reduction on last year but there app¢ar.s to be no single conlribuling faCr io people being no longer able lo volunteer. In addition, there are three suppon volunteers. An experienced volunteer leads the IllIng and support of Listenillg scrvicts to two prisons on th¢ Isl¢ of Shcppcy- EIlley Prisoll and Slandford Hill Pris¢)n.
CAhYERBURY Af* REPORT OTr 'riiE"I"RLSTEES FOR THE YEAR E)DED 31ST l.RCH 7023 ACHIEVEMENT AND PERFORMANCE DIRECTOR'S REPORT: With an average of 60-70 Active Listening Volunteets each llK>nth. the Branch has provided over 31K) listcning hours each lljonth. totalling over 1000 ¢all8 and an increasing number of webchats. Rot% maiters.. The charity uses the Thr¢e 'ngS swure on-line volunteer tDanagement system for all matters relating to the duty Tota and Shift patter. Volunteers are able io book onio shifts direcily ai a time rhai suiis th¢m. at]d the rota is llM)n1lod Veral time% each day io update ally requwed cbanges and lu ensure coverage the resources availabl¢. A minitnuln of 2 listening volunteers are on duty ai any one tiine, ryth one of our team of Duty Leaders supporting each shift r¢mot¢ly. Durin¥ the year a third lisicning sthiion was creaied in the operarions room to enhance capacity. and km inereasing number of shifts now run 3 listeners pr¢s¢nl. W¢ continue to offer a degree of flexibility in the rota. and requests for additional shifts to be creatrd are usually accommotsted. Shifts are closed very rclucthntly cither due to lack ol- availability of sufficient listencrs. or duc to a voluntcer having to Mthdraw from a shift at short notice. As a Branch wc arc fortunaie that several volunteers will rcspond io lasi minutc rcqucsts to att¢nd rather thsln see a shift Lltssed. and our ongoing recruiunent plan aimg to CODlinually increase the iiuniber of volUnts available al any ¥iven titne. We r¢main mindful that as a BranLh we do not cufrenily support callers beiween the hours of 02.00 alld 05.00. and Ihis wa.s a 8ubjecl for dis¢u5S10n at a reeent 'Have your say. eveni. Plart% being developed for further con&iliation with our voluniccrs for a review of the CU¢nI P0tt¢rn5 and durntion of slu'fts with the aim of exnding our cover whcrevcr p05sibl¢. Volunteer Care Team: The work of the Volunteer Carc Tcam during thc past ycar fwusscd on th¢ continu41 support for ull the vtslunicers conn¢¢ted io thc branch cither as active volunieers, Ihose contributing as service volun¢¢¢rs. wid our honorary membe. Support ha5 also included close liaison aTMJ communication th volunteers not oble to complete shifls due to ill health and uAexpec(ed ehanges to work Pdtterns vr fthmily mailers. This work has supportvd VL>lunteers to suLLcssfully return ¢0 the listening rol¢ following trdining and m¢ntorin8 wh¢n the time is right. The ongoin8 work and suppvrt of Duty Leaders durin8 each shift ensures all volunieers have opwrDJniiies io thlk throu8h calls. particularly those ¢ha¢ are niorc dityicult to listcn too. Thc closc workn.ng parthcrships bclwccn voluntccr5 during shits continu¢s io 8UPPOrt not only rhe well-b¢ing of the team but also the sharing of knowledge. skills and cxp¢ricn¢£. Trnining". Throughout the year TrLLStees ensured that all volunteers had scccss to a coniprehensive training and ongoing development progpramme, and this was delivered by our dedIced Training Team. Traiiiin8 of new voluntLers continues ¢0 be an important a4pcLt of our work tLI SLL%tain branLh Lapaciry. In the last 12 months Core Development and Embedding training was delivered to two ¢ohi)Trs of n¢w rrfTuits whv %kwted in September 2022 and Marcli 2023 respeclively. Core Devclopmtnl training was again supporled by experienced Samaritans who assistsd tTainees in Skills Practice role play and the sharin8 of knowledge artd cxpcrtis¢. Mcntors also played a vital role working l.. l alongside new volunieers as they developed their listening skills and becamc confjdent with taking ¢alls. Our Lud Mentor monilored the programme (o ensure il remained fit for purposc. and the training of additional m¢ntOTS enabled the Core Developtnent programme to run at Tnaximum capacity. Continuo8 dLvcltTrpmEni has a150 been led by thc Trdining Team. This included "Applying our K¢y Policies" (Digitsl and In-Petson mandatory trdining) which w&$ delivered to all membeTS at the end of 2022 in response to a directive from SamArirans Ceniral Officc. They are now coordinatlllb the 2023 requiremeni for all volunteers to complete the GDPR rela(ul th.ytal model 'Ke¢ping Data Safe as a Sanwi&Ths Volunteer" Retruitment: RCcruitTlI is esscnti21 in Tnaintsining th¢ contact hours that the Brnich can provide. The process is led by an online system, and this can reduce the polential facc-tO-fa¢e contact wth interested in(bviduals prior to application. To collntCF this, thc Branch has rc-introduccd Inf0mtIOn Events. where people Can learn ffiore in peTson before deciding to progre%$ their application. Currently there ib capacity for rectuitiDg 15-20 new volunteers twice each year althou8h the number wbo beconk full Saman"taDs is aTound l(kl 5 in eacb group.
CANTERBURY DISTRicf SAMARITANS CIO REPORT OF THE TRLSTEES FOR THE Tr'EAR EYDED 31ST I¥IARCH 21b23 Prlsons: call[bury Branch continues to supwrt the Listener heMeS ai HMP Ellldry and HMP Standford Hill by working closely with the Safer Custr)dy Officers to ensure the LÈstener5 and callers r¢ceiv¢ consist¢nt 5UPPOrt. (Listeners arc trustcd PTisoners thar are trained to offer enKbtional sup to othcr prisoners, whilst at the Same tFme maintaining confidentiality). As'hford Brdnch volunte¢r5 have joined the Canterbury learn and are a tretnendous help. However, this d(K'snt chat]gc the fact thai ihere is an urgeni need for nKbre Brnn¢h volunteeis to join thc icam to support prisoiis. The Postvention Project was piloted last year and resulted in 80 trdined stAff. Governors and Senior Offieers. Self-Jnflicted Death in C10dY (SIDCI can be extremely traUntiC for EA)th prisoneTS and Officers and the aim of the Postvenlion Project is io alIe.1a such distre&s. Outreseh The aim when providing outrcach oprmTrrtuniti is to 5prud und¢rstsnding within our local communities of what the (Trrganisation offers. An increasing aiea of the Work dclivercd by ihe Outreach Team has been supporting organisations aftecied by a tragic event. The Brdnch has strong links with Network Rail and visited local RailwTry S[lOn$ (o talk with staff following traumatic incidcnrs. (Mcr ralks and open days havc bccn undertakcn in a varicty or lo¢aiions enabling the Branch lo reaLh a wide rdn¥e of pevple in our IoLal u)rntnuniti¢li. Th¢ Swnaritans nationdl rollds.htsw mobile Linit visited Canierbury city centre, and our volunteers were well received when they partscipated ill a number of local Pride events.
CANTERBiFRY LND DISTRIcf SAMARfrANS CIO PORT OF THE TRLSTEES HE YEAR LNDED 31ST MARCH 2023 FINANCIAL REVIEW In a¢cordanc¢ with thc Sanwitans Consritutioty we are r¢quired apw)int an Honorary Treasurer. Given the level of our Inco¢. ar¢ also required by the Chartiy Commission apwtnt an appropTi&t¢ly qualifi¢d M¢mber of a recognised professional IK)dy &8 IndepeThJent Examiner to review the accoun We are very aTeful to Juli¥d Dabson roy fulfilling the responsibility of Treasurer during the period, and Paul Fl(K)d FCA of Spain Brother5 & Co a5 our Independent Examiner. Treasurer'y Report Thi5 treasur¢r rcpon covers the period bctween the 1st of April 2022 to the 31st of Mar¢h 202J. there bas b¢¢n a change in treasurer during this time, Shannon Bakcr handed over r¢sponsibiliry at th¢ beginning of March 2023 Lo Julia Dabso so a]though all the hard work has b¢¢n compleicd by shanno Julia is pr¢s¢niing ihi5 report. Canterbury and Disrrict Samaritans arc a self-fimding Blanch. Mthich means wc nced io raise enough money each year to covei all our expenses. Unfortunately, for the second ycar runnin8 the oulgoing cosrs have ¢xceeded our income. IVIllg us with a shurtf¥ll of £16,490.1)O, the previous year {2021-22) Wds £4,034.IK). The cost lo run our branch durin8 this financial period has risen lo £37.653. pr¢vious years have been stable ai around £25,000.00. Th¢rc was a significant drop in donatio to £21,163. again in previous y¢ars pre-pandemxc th¢ fimds rLLIVed have been eonsist¢ntly in cxcess of £3o,0(K).. Th¢ branch does not OPCTate with any paid staff and we ean only kecp operating with the help from ow amazing volunlecrb, bui wilh the ¢urrent econvmi¢ ¢limate after the covid-19 pandemic. inflation. and the rising costs of daily living, has left our charity Struggling to make ends Tn¢¢l. Our supp)rt u)sts have risen exwnentially, they include a rise in energy, insuranL¢ and voluntr expenses. prisoner support costs have exceeded the grant we receive. Having said thi& we ar¢ Currently in a fortunate position io have ihe cushion from previous years surplus donatiot]5 and the regular rental in¢om¢ from the flat alx)ve the braneh. thai has enabled us lo kccp going. Flowever, Ihis is a wonying tr¢nd wc nccd io ty and rcverse as quickly &s possible and altlM)ugh our sccond2ry bank a¢wunts currently hav¢ b2L1gn¢e o1.£60.(M)O.00, if the current level of ¢xpcndiNre and donaiions continu¢ ai the same level as ihis year. our tunds will be dcplcted within five years. li is th¥refore imperdtive wc tske evcry opportunity to raise the profile of our branch and try to 1ftcree donations, so we ¢an keep being there for our callers in their times of desperntion and need. Peter Campbell took over as our Compliance and data protection olTicer making surt #ll things are up-tQ-dat¢ and ii) place ensurin8 our branch complies with all our le8814nd financial obltgations. In acLordance cbarity rnles the aLcount5 are audiLed and reviewed by an indepeDdeJJt Examiner at Spain Brothers Accounlants. Full copy gf the accounts will be availablc from Julia Dabson. The financial statements havc been prepared in accordanc¢ with the accounting ptslLLIC5 set Ollt b¢low and comply with the Charity's trust deed and applicabl¢ law. F&cilities Canterbury City Council have kindly aeed tt) Continue to allow Samaritan volunteers to use the North8atc caTpark while undertaking branch duties. l am a150 pleased to report the occupants in the flat above the branch have caught up with the rent arrears from Au8U$t- September 2022 (one month). However. there ren]ains deficit in electricity charges to the flat. a bill was not issued between the 20th of April 2022 to the 3151 of March 2023. the ienallts are paying a regular atnount of £100 cach month. bul chuges ar¢ siill ongoing and arcnJiDg. InvesiigatiOTLS ar¢ currently bcing made into the feasibility of moving the el¢¢lrAci(y lltCr into the llat itsclf, so the branch is r1 involved with any further el¢¢tri¢ity charges for the flat. Julia Dabson (Treasurer} Reserves polity The Trustees agr¢¢ to hold reserves of approXEale]Y one yearf5 cxpenditute to ensure the Cbarity sustain its activiti¢s in the eyent gf fluctuations in donations receivcd a{ so conlillu¢ to prnvide acc¢ss to Callers without intcrruption.Thes¢ fid$ are invested secvrelv but on a very low intarst rnte. Reserves as at 31st March 2023 were all unrestricted £435.551 (2022 £452.041) of Maich £375,381 (2022 £375,000) can only be realised by the disposal of tangÈble fixed a&sets.
CANfERBURY DISTRICT SAMAIUTANS CIO REPORT OF THE TRLSTEES FOR THE YEAR ENDED 31ST.MARCH 2023 STRUCTURE, GOVERNANCE AND MANAGE.MENT Canterbury and Districi Samaritans CIO is a Clharitabl¢ Incort4)ratrd Orgalli5ation govemed by its constitution and is registered chariry, numbcr 1166874. This Charity regIsr¢d on Isi Octob¢r 2016 as an alI73t£ branch (Trf Samaritans Cenrral Chariry {registered charity no. 2194321, having preVio$1Y operad as an unincory>ordted branch of the Central Chariry. The Charity is run by individual Samarita5 (also known &s VolUnttt) whu are the Charity's members. Througb its members, the Charity provides telephone. e-mail. SMS, aDd face (o fa¢¢ suppon services to illdividuaLs (Call¢rs and Visitors) who are experieing fom]s of distre&s. Samaritans rc¢rnit¢d from suitable persons fmm the community who w)dergo eLreI selection and training within guFdclincs provided by the Samaritsns, Central Charity Iwhi¢h provides guidance 8nd support io all Sawnariian local Centresl. Canterbury and Distriei Samaritsns h*8 no poid employees: all fim¢tions of the Branch are carried out by Volunteers. At the quarterly Tntees, meetings. the Trustees review the strategic direction of th¢ Branch including finance. risk management, policies. and performan¢e. Key policies are provided by the Samaritans Ceniral Office. and the Trnstees hav¢ 8 r¢sponsibility to ensure thai these are undcNood. disseminJ¢ed. 8nd implemented in a timcly fashion. The TnteeS are supported by a Directrjrare who ov¢rne¢ op¢rdtional matters at their birnonthly meclings. Mcmbcrs of the Direcioraie are Branch Yolunieers hav¢ agrced ro take on a lud &rwJ co-ordina¢in8 re%ponsibility for a range of differin8 rtsles. All give their Ikme freely in addition to being #Ltive Li%¢ening volunteers in ihe klranLh. No remun¢ralion paid for these role5. and any volunteer expenses were paid ill a¢¢ordance with branch poli¢y and are duly noted in the accounts.
CANTERBiIRY AND DISTRIcf SAMARrrANS CIO REPORT OF THE TRUSTEES R THE YEAR ENDED 31ST MARCH 2023 REFERENCE AND ADMINISTRATIVE DETAIIS istered 32 Northwdte CanierbL Kent CTI IBL Re l9t¢red Charl 1166874 Number Philip Coles Sue Riddell Julia Ditb%un Arabella Naim¢ Sanjidah l%lam Lynnc Ewart Christine Lovell Maggie Gabbe Mary Hart Richard Shtw Mike Wimhurst Tn¢ and Branch Direcior {rcsigned May 2023) Trustee and Branch Director (appid June 2023) TnL%iee and Treaburer (apptd Marcb ?023) Truste¢ & Se¢Tetary {resi8ned May 2023) Ttee Tnlee lappid Sepi 2022) Tnistee {appid Sept 20221 Trusiee Tnjstee Trustee Trusttt Elinor Lockyer Shannon Baker Frnnk R0$51 Truslee (resigned Jan 2023) Treasurer & Trusie¢ {r¢signed Feb 2023) Tn¢ (resigned June 20231 Re Istered Offlee 32 Northgate Canierbury KentCTI IBL Bankers Lloyds Bank 49 High Strcet C.antcrbury KentCTI 2 SE Inde endent Ex*miner Paul Flood FCA Spain Brothers & Co We51gate House 117 St Dunstdfi'b Strect Cantcrbury Kent CF2 8AE
CAFITERBURY AND DISTRicf SAMAWTANS Cto REPORT OF THE TRL'STEES FOR THE YEAR EYDED 31ST %qARCH 202J Approvcd by ordcr of th¢ board of trttrs on.. and siglled on its behalf by: S Ridd l- Trustee
Ir4DEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CANTERBLIRI, DISTRICT SANIARITANS CIO Independent ex4miner'$ report to the trustees ofc4nterbury and District Sam#ritan5 CIO I report lo the charity tTusiees on my exa]ninatioD of the accounts of Cantrrbw and Disrri¢t Samarttsns CIO (the Tnt) for the year ended 3 1st March 2023. ResponsibTrlities of report As the charity trustces of ihe Trust you are responsible for the preparation of the accounts in acwrdance with the requiremenrs. of the Charities Act 2011 fthe A¢t'l. I report in respeLt of my examination of the Tn1,$ accounts Carried out under Section 145 of the ALt and in carrying out my exaTnin&tEun I have followed all appliLabl< Directions giken by the Clwily CO[nlSSioll u[er S¢cLioll 145(51{b) of the Act. Independent examlner's 5t4tement I have tornpleted my examinaiion. I confirni thai no material mauers have come to my auentson in eonneetion wth the examination giving me to 11¢¥¢ that in any material T¢SP¢¢i'. aL¥ouniing records w¢r¢ not kept in respect of the Trwst required by Srftiim 130 of the A. or the accounts do not accord with tho¥¢ Tords. or the accounts do no¢ comply with the applicable reqUIrettrtts coneerning tbe lorni attd eontent of aeeounts set out iti Ihe Chariries (Accounts and RcpoTtsI R¢gulations 2008 oth¢r than any rcquir¢mcni th#t the a¢¢ountS Bive tru¢ and fair vi¢w which is not a matter considered as part of an independent eXnilla[10 I have no conccTns and have come across no o(her mallcTS in conncction wilh the cxaminaiion which attention should be drawn in this rcport in order io enable a proper underthndinby of ihe accounis io be reaehed. Paul Flood BFP FCA Spain BrutheThi & Co Chariered Accountants Westgate House 87 Si l)ullstans Strcct Canterbury Kent CT2 8AE Date..
CANIERBURY AND DISTRIC7 SAMARITANS CRO TATEMENT OF FISknSCL4L Acrii'rrtES FOR THE YE DED TMAR 2023 Tot41 funds 2022 TotAI UnTestrictrd Restricted Not&s INCOME AND ENDOIVMENfs FROM Donations and legacies 6J02 6J02 4,156 ChxritAble attlvltles Prisons outreach Other grants received from Centr81 Charily 4,778 4.070 2.623 Other trading ac¢iviti¢s Inv¢stment income 1,433 8.650 1,433 8.650 931 9,401 'rotsl 21.163 21,163 21,181 EXPENDITURE ON Charltable actlvities Direct charitable expendiDJre Prison5 Outreh Support costs Administration Guvernanie costs 13.190 6,775 13.897 3.151 13.190 6,775 13.897 3,151 640 13.794 7,878 2.969 574 Total 37,653 37,653 25.215 NET INCOMEIIEXPENDITURE) (1(490) (1&490) 14,0341 RECONCILIATION OF FUNDS Total fimds brought for4V4rd 45L041 452,041 456,075 TOTAL FUNDS CARIUED FURWARD 435J51 435,551 452,041 The notes form part of these finallciai Stellnts
CANtERBURY AND DISTiucf SAMARrfANS CIO BALL)CE SIIEET .31ST MARCH 2023 2023 Total ds 2022 Toial fimds Unrestricted fimd Restricted Noies FTXED ASSETS TIllble dssets. Investment propety io 230201 145.180 2303OI 145,180 229,820 145,180 375J81 375J81 375.000 CURRENT A&SETS Ik.btors Cash at bank &646 58,027 4,332 73,674 58,027 63.673 63,673 78,006 CREDITORS Amounis f8llingT due wiihin on¢ y 14 (3,503) 13J031 {965) NET CURRENT ASSETS 6(1.170 60,170 77,041 TOTAL ASSETS LESS CURRENT LIABILITIES 435JSI 435,551 452.041 NET ASSETS 435 $51 435,551 452.041 FUNDS Unrestricted fund$ 15 435.551 4S2,041 TOTAL FUNDS 43S,551 452.041 ThL fman¢ial st&temenis were approved by the Board of Trustcrf and authorised for issue - and were 5i8TLed on its behalf by.. on J Dabson- Trustee S Riddell- Tte¢ The M0tr5 forni part of these fiDallcial sratements
CANfERBURY AI¥D DISTiucf SAMARrrLNs cio OTES TO THE FTh AfiCIAL STATEI¥IEfiTS FOR THE YEAR EPry)ED 31ST NL4RCH 2023 ACCOUNTING POLICIES Bttsls of preprlng the financlal statements Ceneral information aDd b•sis of prep•ratiDn Canterbury and District Samaritans is a Charitablc IncortM)rnied Organisation ICIO), registered at the Charity Commission in Englond and Wales. The principal address is showi in thc Report of the TTUStees of these financial ststements. Canterbury and Districi saTnarltas CLO Cottslilules a pvblic benefit entity &$ defed by FRS 102. The ¢lwity nStItuS a publie benefit entity as defid by FRS 102. The fLnan¢ial statrm¢nts have bcen prepar¢d in a¢¢ordan¢¢ wilh A¢couniin8 and Rq)orting by Charili¢s.' Srat¢m¢nt of R0MMend¢d Practi applicdblL Lu Chaniies preparing their accounrs in accordantt with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland issued in (ktober 2019. thc Financial Rcporting Stsndard applicable in the United Kingdom and Republic of Ireland (FRS 1021. the Chariiies ALt 2011.and UK Generally Accepted Acc4)uniing Prn¢ti¢e. Thc financial staiem¢nts hav¢ b¢¢n pr¢par¢d to give a 'true and faie view and have departed from the Charities {Accoun15 and RLportsl Re8ulaiions 2008 only io the exieni rcquircd providc a Inte and fair viev/. This dcpamirc has ¢volv¢d following th¢ A¢¢ouniin8 aThJ Reporting by Chariti¢5.' StJt¢rnent of R¢commended Practice applicable to chaTIIi&8 prcparing their accounts in 8ccordance wilh ihe Financial Reportinb Standard ppliLablL in thL UK and Republic of Ireland IFRS 102) issued on 16 July 2014 raihLr than ih¢ AL¢ouncing and Reponing by Chariti¢s'. Siatcrnenl of R¢commended Practice effe¢¢iv¢ from l April ?005 which has sin¢¢ been withdrawn. ThL finan¢ial staietnenis are prepared on a going eoncern b85is und¢r the hisltsrical cost conveniion, modified to include certain it¢rns at fair valu¢. Th¢ financial slatcmcnts are presented in sterling which is the fijnctional currency of ihe charity. The significant accounting policies applied ilt the PTeparaiion of these financial statements are set out below. These policies have been ¢onsi$iently applied to all years presen unlcss oihernvise staled. The Charity h8s applied Upjate Bullelin l #s published on 2 February 2016 and does not include a cash flow statement on the wunds that il is applyin8 FRS 102 Sedion IA. Income All incomc is re£ogniscd in thc Stat¢m¢nt of Financial Acliviiies once the charity has entitlem¢nt to the fid$. it ib probable that the income will be received and the amow)t can be rne4s r¢li8bly. For donations to be recognised ihc charity wll have been notified of the amunts and the settlement date ID WTSting. If there cor]dition5 attached to the donation and this requires a level of perfonnance before eniiilement can be obtained ihen income is deferred uniil Ihosc condilions are fvlly met OT the fi]IfJlment of those conditions is within the control of the clwity and it is plobablc that they will be fifilled Th¢ charity receives grants in respect of prisons outr¢ach work. Income from grdnts is rttognised at fair value when the charity ha8 entiilernent after any perfornian¢e conditions have been ffleL it is probable that the income will be received and the amOUT]t Can be ffteasuted reliably. If cntitlcmenl 18 nol met then these amounts are deferred. Investment income 15 earned through trLolding assers for InVestnt purtKises such &s illterest bearing accounts and propcrty. It ineludes lnieresi and renL Where it is nol practicable to identify 1nvesmnt D1a[geMent costs incurred witbill a scheme with reasonable accurdcy the investrttent income is repN)ned net of these costs. Investment income is recognised as the cl]aritys right to r¢ceive payment is esrablished.
CAiYfERBL]iY ATrID DISTRICT SAMARITAi%S CIO NOTES TO THE FtNLN4CIAL STATF.fE.YrS- c•lltiDued FOR THE Tr"EAR ENU)ED 31ST IllARCH 2023 AccouffflNG POLICILS- conlknued Erpendlture All cxpcndiiurL is accounted for on an accnts basis and has been classified undcr hcadings that aggregate all Costs related to the catcgory. Expcnditure is recognised where there is a legal or constructive obligation to ne payments to third parties. il 55 probable that the settlen%nt will be required and the amount of the obligation can be measuted relidbly. It is categorised ullder the following headings: Exp¢nditurc on charitable activities includes levy to Samarithns Headquarters. costs itieurred for prisons outreach services, r¢lmbur5ennt of volunteer expenses, the VisAt costs atsd fillLd rAising expcnscs. Support ¢ost5 arc cstablithment expenses to assisi the work of the chariry but do not directly repTescnt eharitable activities. They include insurallce. Wilitkes household and paIrS and mainicnan¢c. - Administration in¢ludes a8¢ncy fees. x¢ountan¢y fees WKI other administration expenses. - Govern¥nce ¢ost$ ar¢ general costs whi¢h bJv¢ b¢¢n iurrj in order for the Chariry to opetate affectively And to generate the infortna¢ion required for pubhc accountsbiliry. Irrc¢ovcrnbl¢ VAT is ¢har8¢d ¥ an exp¢ns¢ against th¢ activity for which expenditure arose. T8nglble flxed xsyet$ Tangible fixed usyets are ststed at cost (or deemed cost) or valuation less accumulaied depre¢iation and aLcumulated impairment 105se5. Cost include5 costs directly attributsble to makin¥ the &sset capable of operdting as intend¢d. tprlatIOn is provided on all t8ngible fixed assets, ai rates calculated to write otT the cost. less estimaied residual valuc. of each asset on a systematic basis over its expecled u5cful lÉf¢ as follows-. Computer equipment -250h on cosi Freehold property is depreciaied over an estimated us¢ful life of 50 yeats. However. the residual value of freehold property ¢xc¢¢ds ihe ¢aTrwng amount shown in the flnancial stalements llo depreLiaiiun char¥e has been provided. Investmertt property Jnvtstment properties for which fair valuc w b¢ nwured reliably wilhoul undue c05t or effort are measured at fair value ai each rertIng date which changes in fair value rewgnised in knei gainsl {Ios5cs} on investments in the SOFA. Debtors creditors rtteivble I p8vxble withiD one yr Debtors alld Credira with no stated illterest rdte atKI receivable OT payable within oDe year are recordcd at transaction price. Any losses arisJn8 frolll it[pirtt 4re recognised in expellditure. TaxatioD The charity is exempt from tax on its charitable activities. FuDd ACCOUting U])restri¢ted fwmts ¢an be ed in a¢coTdatt¢e with the clmitable objectives at the discretion of the tnJste¢s. Restrieled fi]nds can only be llsed for particular rcstrÉcir4J putWSC5 within the objects of d)e charity. RestrictiODS arise when specified by the donor or when bjnds are ra]sed for parncular restri¢ted pwposes. Further explanation of the naDJre and purpose of each fund is included in the notes to the fuwKial statements.
CANTERBURY AND DISTiucf SLMAIUTLYS CIO NOTES TO THE FP4ANCIAL TATEME)TS- continued FOR THE DED 31ST IL4RCH 2023 DONATIOIYS AND LEGACIES 2023 2022 Donations (individuals) Donations (Organisatio$) L¢ga¢ics 3,102 2J76 2511 1.780 2,376 6J02 4.156 OTHER TRADING ACTMTIES 202J 2U22 Fundraising events 1.433 931 INVESTMENT INCOME 2023 2022 Rents received Bank interest receivable 9,360 41 170 ¥,050 9.401 SUPPORT COSTS E8tsb1iShrnt CMvernkLn¢¢ cost5 Totsls Support costs Adininistrdtion Governance costs AU97 13,897 3.151 3.151 640 13fft1 3,151 640 17,688
CANfERBURY AND DISTRtcr SAMARrrANS CIO NOTES TO THE FINANCIAL STATEMEYTS- coDtinued FOR THE AR ENI)ED 31ST IIARCH 202.3 SUPPORT COSTS- coThtiDued Supw>rt costs included the abov< ar¢ as follows: 2(123 Totsl 2022 Total Support ¢osls Governance costs Admilstration octiviti¢s a¢tivitie5 Rates and waier Insurdnce tiliiies Telephone & broadballd Catering Hous¢hold ¢xp¢n5¢S Rcpdifs dnd TTjalnftance Depreciation of tangible and hcriiage assctS AcLOUTltancy Computcr maintenance & support Photocopying Printing. postage and stationery Sundries Agency f¢¢s Independent examiners remuneration 387 2556 3,700 2.127 2J67 1,459 lJ76 387 2,556 3.700 2,127 2.267 1,459 lJ76 325 I,ioi 1.582 ij 1,441 1,571 360 25 25 915 108 565 915 623 352 623 352 906 213 221 132 908 221 1.12 128 146 640 640 574 13097 3,151 640 17.688 11,421 TRUSTEES, REMUNERATION AND BENEFITS There re no tTle£S, r¢mun¢ration OT otherbenefits for the year cnded 3 1st March 2023 nor for the year ended 3 1st March 2022. Trustees, expenses During ¢h¢ year, 4 tnLst¢es {2022 1 I weTe reimbuTsed for travel and oihcr cxpEnses lolalling £917 (2022 £422). All of these were incurred in the course of their duties as Samarilans. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACtIVlTILS Unrestricted fimd Restricted nd5 Total funds INCOME AI¥D EYDOWMENfs FROM Donations and legaci¢s 4.156 4,156 Charltable acth4tleJ Prisons outreach Other grants recexved from Central Charity 4.070 2,623 4.070 2.623 Other trading activities IDvesttnent iThcome 931 9,401 931 9,401 Total 21.181 21.181