REGISTERED CHARITY NUMBER: 1166874 REPORT OF THE TRUSTEES AND UNAUDTfED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 FOR CANTERBURY AND DISTIUCT SAMAIUTANS CIO Spain BrotheTS & Co Chartered Account2nts wesi.oate House 87 St DuDStaas Street Canterbury Kent cr2 8AE
CANT£RBURY AND DISTIUCT SAIWUTAI%'S CIO CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR EM)ED 31ST MARCH 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet io Notes to the Fillancial Statements 11 to 18 Detailed Statement of Financial Activities 19 to 20
CANTKRBURY AND DISTRICT SAMAIUTANS CIO REPORT OF TFtE TRUSTEES FOR THE YLIR EIYDED 31ST MARCH 2024 The trustees present their report with the financial statements of the cbarity for the ye8r ended 31 st March 2024. The trttee8 have adopted the proviskons of Accounting and Reporting by Charities: State]nent of RecommcDd¢d Practice applicable to chariti¢s preparing their accounts in accordance WRth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). The financial slatements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the chariws governing doLument. the Charities Act ?01 l and Accounting and Reportyng by Charities: Statetnent of Recommended Practice applicable to cban.ties preparing their accounts in accordance with the Financial Reporting Standard applicable iu the UK and Republic of Ireland publÉslLed in October 2019. The details of the Charitys Trustces. Officcrs and Independent Examinei and bankers are shown below. Tte¢S are ¢l¢cted/re-elected as appropriate according to the constitution. All appointments are subject to rntification at the AGM at which all SaTnaritall members are entitled to votc. OBJECTIVES ACTIVITIES Objectives and aims The samarit1s vision is for a society in which fewer indkviduals die by taking their own lives, and in which people can express their fc¢lings and become able to acknowledge and r¢spt the fcelings of others. The objects of thc Charity as set out in our constitutton are: To enable peTson% in Canterbury and the surrounding area as well as elsewhere who are experiencing feelings of distress or despair, including those who may be at risk of suicide. to Teceive confidential emotional SllPPOrt at any time of the day or night in order to itDprove the emotional health and to reduce the incidence of suicide - To promote a better understanding in society of suicide. suicidal behaviour and the value olexpressing feclings which may otherwise ld to suicide or impaired etionaL health - To collaboratc with and support Samaritans Central Charity and its affiliated branches in fulfilling these Objects This is aehteved by providing a 24-hour telephone support and an on-line chat service (currently available evenings only). to enable such people to receive immediate help and support whenever needed. Th¢ e-mail service is no longer managed in Branch but central hub, and the reintroduction of a face-to-face listening seThice is not currently under consideration. Public benetit In plar)ning all activities of the Branch ItUTing the year, tbe Trustees have kept in mind the Charity Commission's guidance on Public Benefit and havc shown due regard to requirements of the Equalitics Act 2010. Contributions made by volunteers There kre cuentlY 74 active volunteers ¥k'ho give their time freely to the Branch as listening volunteers. This is a reduction on last year but there appears to be no single contributing factor to people being no longer able to volunteer. In addition, there are three support volunteers.
CANfERBURY DISTIUCT SAMARITANS CIO REPORT OF THE TRUSTEES FOR THE YL4R ENDED 31ST MARCH 2024 ACHIEVEMENT AND PERFORMANCE DIRECTOR'S REPORT: With an average of 74 Active Listcning Volunteers {ALVs) available. the Branch has provided over 300 listening hours each month, totalling over l 000 calls and tnore than 22 webchats. Rota matters: The charity continues to use the Threc Rings secuTe on-line volunteer management system for all matters relating to the duty Tota and shift patterns. Our volunteers self-select their shifts and are able to book directly for a date and time that sutts them. The rota is monitored daily with propts and reminders issued to ensure delivery of as many shifts as postsible.and to notffji of any necessary changes both plaEmed and unexpected e.g. volunteer sickness. ITIntenanCe works in the Duty Room etc. A minimum of 2 listening volunteers are on duty at any one time, with one of our of Duty Leaders supporting each shift remotely. An increasing nuTnber of volunteers have undertaken additional training to delivei the Online Chat servicc which is centlY available 6 evenings out of 7 and runs alongside our telcphone listeners. FulloNTring a widc consultation exercise a new rota was intro(hJced in Febry 2024 with adjustments made to shift times and the number of shifts available daily. Our Samaritans work 3 or 4 hour shifts. all of which take place in the Canterbury Duty Room and we regu13TIy Tun shifts from 05.00 through to 02.00 the next day. Recent changes to the Three Rings fornkat have allowed us to identify 'High prtority, shifts at a glance i.e. shifts when there is a need iiationally for more Samaritans to be on duty to r¢duce the chanccs of calls going unanswere(L Whilst we havc increascd the number of hours we are available to callers, The Tecognisc that there is still more to do. Statistical evidence of the national pIcre shows that the greatest Hours of Nccd are from 02.00-05.00 as this is when the lartrest number of callers find Do-one tvailablc to take their call and are asked to ty again later. As a Branch we will continue to work with our regional partner5 to share good practice and develop new initiatives in order to become part of the soEutioD to tbis issue. A]re8dy underway are plans for fiutber recrnitment of additional volunteers and a repeat of a Branch challenge that took place in December 4023 when our listeners covered duties for a Full 24-hours. Our volunteers are amazing people who give the gift of their time freely at all times of the day and nigbt. Th¢ value of their seTvice is never underestimated. Volunteer Care Team: The Volunteer Care Team and Branch Leadership Twn have continued to support all volunleers connected to the Canterbury Branch cither as active listeners, support volunteers or honorary members. Maintaining supportive links with listeners needing to tske extended penods of leave due to ill_health, changes to personal Circumstances or work commitmenL has continued to be a priority. This support Iw enabled listeners to return to ta]a"ng shifts when the time is right. MeEnb¢r5 of the Duty Leader team have continued to support listeners and hatters on each shift by being availablc to talk through calls tzken during shift. particularly those that have been more challenging to listen to. The willineSS of experienced listener5 to share their share th¢ii knowledge and experience with newer members of the tearn has continued to support their well-bcing and confidence. TraRning: Our dedicated Traintng É¢am have continued to ensuTe thkt our new and existing iiolunteers have access to comprehensive traiTJing and ongoing deN'elopment. Traming of ncw olUnteerS continues to be an important &8pect of our work to sust2in branch capacily. In the last 12 months Core Development and Embedding training wab delivered to tl]ree cohorts of recruits. The Class of March 2023 havc completed Embedding in December 2023. The Class of September 2023 have completed Core training and arc due to cornplete Embedding in May 2024. The Class of March 2024 are undenvay Core Training and due to complete mid-April 2024. Core Development training could not have beery successfijl without the support of our mani volunteeES involved in Skills Practice training and other i'olunteers who ske their knowledge alld experience trainees and PTobationers. Our Mentors play a vital role working I: l alongside new volunteers as they developed their listening skllls and became confidcnt with taking calls. Our Lead Mentor monitored the programTne to ensure it remained fit for purpose. and the training of additional mentors enabled the Cole Development programme to run at maximum capacity.
CANTERBURY AND DISTRICT SAMARrrANS CIO REPORT OF THE TRusfEES FOR THE YEAR ENDED 31ST MARCH 2024 Essential ongoing training has also been coordinated and IT11)tored by the Training T&qn]. This included "Keeping Data Safe as a San]aritans Volunteer. (Dital mandatory iraining} which was required by all volunteers in r¢sponse to a directive from Samariians Central Office Èn mid-2023. Learning Needs A55eysments have been completed for 7 volun(ecrs who werc reti]rning to listening duties after a period of absence > 3 months. The Training team supported the re-launch of the Ongoin2 Mentoring (OGM) progralllle in branch, workÈng with Lead Mentor to offer Inforn]ation session lo inforn] and engage volunleers to participate in OGM. In addition, several sessions of Continuous Development training- Giving Effecuve Feedback were provided lo expand our pool of volunteers able to act as Peer Mentors for OGM. The TTaillinE team supported recruitmcnt activities by nlljning several Inforniation Events for potential new recruits in January. The events provided infornlation about Samaritans and what ies like to be a volunteeT in our branch to help applicants make an infornied deci8ion before proceeding to interview. The training team also brought in best practice froTll Other branches by introducing a new event to bridgc the gap post interviewlprior to training so that Landidates could complete DBS documentatio get support with any digital training issues, ask questions. and ll]ee* fellow trainees to support and smooih their path iulo the Core training process. Recruitment: Recrnitment remains essential in maintaining thc contact hours that the Branch can pmvide. The process is led by an online systenL and this can reducc the potential face-to-face contact with interested individuals prior to application. Duc to this, the Branch has Te-introduced local In[orntiOn Events where people &7D learn more before deciding to progress their application. Currently there is capacity for recrntting 15-20 new volunteers twice each yur althouW] the nLm]ber who become fi1 Saujaritans is around 10-15 in each group. Prisons: Canterbury & District Branch has continued to support the Lisiener schetnes at HMP Ellllley and HMP Stalldford Hill alongsidc volunteers from Ashford and Folkestone branchcs. At thc cnd of Dccembcr 2023, the Branch Prison Support Officer (BPSO), who had co-ordinatcd this work for many years. decided to step away from Samaritans. To date no replacement BPSO has been found from Cantcrbury or any of thc local branches. This Creates a further challenge to providing thL necessary support for the Listener scheme and it continues to be the case that volunteers are urgently required to enable this work to continue. Outreaeh The Outreach teatn has conlinued to SPTead understanding of what our oTganAsalioll can provide for those in our local communities and to piovidc emotional support to those pie¢1g hardship 01 encountering a serious situation. For the second time we have supported the travelling roadshow organised by C.entTal Office to prornote the collaborakn.on betmieen the samLtan5 and Network Rail. Wc provided volunteeTS for the mobile uvit at Herne Bay and Canterbury railway stations, and tbey were able to talk with meTnbers of the public and build connections with local wellbeing organisations. From this came a request from a local contact providing a community foodbank and support group centre for hon]eless indiTriduals and low-incomc families. Thus began our partnership with Maya's Community Support Ccntrc An Hern¢ Bay and our cfforts havc bccn ably supported by Samaritans volunteers attending tnonthly since Octobcr 2023. San]aTitans were also happy to attend local COTntnunity Pride events in Canteibury and Margate during the year and received very positive comments from other participants. We responded to a request from Central Office to support staff members at a local school and were able to show the S<UTWitans ethos ¢ind willingncss to provide Feassurance and confidence when ne¥dcd. Wc also participdted in a 2-day wellness support event for sL2ff in Ramsgate Benefit Office and delil'ered a talk to the residents of the warden supported facility at St John's Hospital Chapel.
CANTERBURY AIYD DISTRICT SAMARITAIYS CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024 Unfortunately, we have been asked to visit a number of Ii)cal rnilway stations after serious incidents have taken place. Our volunteers spent mally hours on staiion plarforms tslking with staff and tnetllbcrs of the public and have been overwhelmed by the supportive and appreciative comnients for our attendance. We are proud to have responded to very request for support from Network Rail, yet relieved that due to a lowering of thc numb¢r of incid¢nts occurring on the railway nctwork we have been called on less frequcntly during 202312024 than in previous years. We again supported the SamaTitans' national promotion of the service through out presence at both Canterbury railway stations for 'Brew Mondal in January, and thc 'Small talk saves lives. campaign in March. This included distribution of neiv promotional materials specifically designed for the reEaunch and rebranding of the initiative. None of the outreach work would be possible without the continued support and attendance of our dedicated and willing volunteers. FINANCIAL REVIEW In accordance with the Samaritans Constitution, we ale required to (4Jpoint an Honordry Treasurer. Given the level of OUT income, we are also required by the Charity Comrni&sion to appoint an appropriately qualified Member of a recognised professional body as IndepeDdent Examiner to review the aCCoLts. We are very gratefi to Julia Dabson for fulfdling the responsibility of Treasurer during the period aDd Spain Brothers & Co as our Independcnt Examiner. Treasurer's Report This report provides a summary of the financial status of CanteTbury & District SamariL2ns as of year-end 3 1st March 2024. It includes details on income. eXpendItreS, and offeTS insight into fiTJancial health and perfom]ance. OUT irAcome for the financial year was £25,871.00. This was obtained from donations and rental income of the flat we rent above the offic¢. Our thanks n]ust go to our regular donors and tbe other fundraising events that took place tbroughout the year. OUT expenditllre was down this year to £24.013.00 this vras due to cautious decisions from the Itee$ and leadership team and a drop in the nunther of volunteers claiming volunteers travel cxpenses. Our in-year su]uS funds of £1858.00 will be hcld on deposit for tUre expenditure in maintaining the brdnch. Canterbury & District Samarita$ have no paid stsff and is managed and opeTated PUTeRy by the dedicated volwiteers who give their time freely. W¢ will continue to be cautious in our spending so that we can cover expenses. as donations can fluctuate and while fundraising is still prong difficult. The finanLtal status of Canterbury & District Samaritans remains stable. We will continue to adjust as necessary to ensure long-teun sustatnability and acbieve our goal of prOVg support to those in need OT gOg tbrougb tough times. This report is submitted for Teview and approved by the InS of Canterbury & District Samaritans. Submitted by Julia Dabson Treasurer Richard Manuel (Deputy Trcasurer) for Canterbury & District SiilI]aTltans Reserves policy The Trustees agree lo bold reserves of approximately one yearfs expenditure to ensure the Charity can sustain its activities in the event of fluctuations in donations received and so continue to provide access to Callers without interruption. Thcsc funds are invested securely but on a very low interest rate. Reserves as of 31 st March 2024 were all unrestricted £437,409.(Kl and can only bc rcaliscd by the disposal of tangible fixed assets.
CANTERBURY AND DISTRICT SLMARITANS CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 ST MARCH 2024 STRUCTURE, GOVERNANCE AND MAIYAGEMENT Canterbury and District Satnaritans CIO is a Charitabfie Incorporaied Organisation governed by its COstitiOn and is a regisÈered charity. number 1166874. The Charity was registered on 1st October 2016 as an affiliate branch of SamaTitans Central Charity (registered charity no. 219432). having previously op¢rated as an unincorporated brdnch of the Central Charity. The Charity is run by individual Samaritans (also known Volunteers) who are the Charity's members. Through its Tnembers, the Chartty provides telephon¢ and on-line chat services to individuals who are experiencing distress. Samaritans are recruited from suitable persons from the community who undergo careful selection and training within guideliD¢S providLd by the Sanwitans, Centrdl CharAty (Nvhich provides guidance and support to all Samaritan local Centres). Canterbury and District Sanwitans has no paid ell]ployc¢s: all fi]nctions of the Branch ar¢ carried out by Volunteers. At the quartcrly Trustees, meetings, the TnJstees review the strategic direction of the Brdnch includino finance. risk manageTnent, policies, and performance. Key policies are provided by ihe SaTnaritanb Central Office, and th6 Trustees have a responsibility to ensure that these are understood. disseminated. and in]plemented in a tiDiely fashioJL The Trnstees are supported by a Directorate who oversee operational matt¢rs at their bimonthly meetings. Members of Ibe Directorat¢ are Branch volunte¢rs who have agreed to takc on lead and co-ordinating responsibilities foi a range of differing roles. All gtve their tiEne freely in addition to being active Listening voluniccrs in the Branch. No remuneration was paid for the%c roles: and any volunteer expcnses were paid in accordance with branch policy and are duly notcd in I'he accounts.
CANTERBURY AND DISTIUCT SAMARITANS CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 ST MARCH 2024 REFERENCE AIYD ADMINISTIL4TIVE DETAILS istered Office 32 Northgatc Cdnterbury Kent cri IBL i5tered Charitv Number 1166874 Sue Riddell Julta Dabson Richard Manuel Lillda Dykes Scott Deadman Ailsa Searles Chris Harker Ruth Scholfield Lynne Ewart Christine Lovell TTUStee and Branch Director {apptd June 2023) Ttustec and Treasurer (resiGned March 2024) TTUStee and Treasurer (appointed April 2024) Trustee & SeLretary (appoted Febnwy 2024} Truslee (appointed Septell]ber 2023) Trustee (appointed Scplember 2023) Trustee (appointed September 2023) Trustee (appointed Seplember 2023) Trustee (apptd Scpt 2022) Tntee (apptd Sept 2022) Elinor Lockyer Shannon Baker Frank Rossi Arabclla Nairne Sanjidah Islam Maggie Gabb¢ Mary Hart Richard Shaw Mike WimhuTSt Trustee (resigned Jan 2023) Treasurer & Trustee (resigned Feb 2023) Trustee (resigned Jun¢ 202)) Trustee & Sccretary (re51cd May 2023) Trustee (resigT>ed 2023) Tnlstee {resigned 202J) TTUStce (resigned 2023) Trustee (resigned 2023) Trustee (resigned 2023} Trustee and Branch Director (resigned May 2023) Philip Coles istered oifice 32 Northg<ite Canterbury Kent cri IBL Bankers Lloyds Bank 49 High Street Canterbury KcntCTI 2 SE Inde endent Examiller Paul Flood FCA Spain Brothers & Co West¥ate House 87 St Dunstan's Stre¢t Canterbllry Kent CT2 8AE
CANTERBURY AND DISTRICT SAtklAIUTAI%S CIO REPORT OF THE TRITSTEES FOR THE YEAR ENDED 31ST MARCH 2024 Approved by Order of the board of trustees on ..... .. . and signed on its bebalf by: S Riddell - Trustee
INDEPEI*DEiYf EXAMINER'S REPORT TO THE TRUSTEES OF CANTERBURY AND DISTRICT sAlk[ARAs CIO Independent examiner's report to the trustees of Canterbury and District SamY4ritans CIO I report to the charity trustees on my examination of the accounts of Canterbury and District Samaritans CIO (the TTUSt) for the year ended 3 1st March 2024. ResponsibRlities and basis of report As the charity trustees of the Trust vou are responsible for the preparation of the 2ccowIts in accordance with the requiiEnient5 of the Charitiis Act 2011 ('the Act'}. I report in rcspect of rny exaTnination of thc TTusVs accoijnts caTried out under Section 145 of the Act and in carrying out my examination I have followed all dpplicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent eJaJniner's statement I bave completed niy exatnination. I confirni that no tnaterial llmtters have Con to my attention in counection wkth tbe examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Trust as required by Section 130 of the Aet" or the accounts do not accord with ihose records; or the accounts do not comply with the applicable requiTemeDts concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement tbat the accounts give a truc and fair vi¢w which is not a matter considered as part of an indcpcndent examinatio I have no conccms and have come across no other matters in connection with the examination to which attention should be dramffl in this report in order to enable a proper understanding of thc accounts to rChed. Paul Flood BFP EICA Spain Brothers & Co Cbartered Accountants Weslgale House 87 St Dunstans Str¢¢t Cantcrbury Kent CT2 8AE Date..
CANTERBURY AND DISTRICT SAMARITANS CIO STATEMENT OF FINANCL4L ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024 2024 Total funds 2023 Total funds Unrestricted fund Restricted fimds Notes INCOME AYJ D ENDOWMEwfs FROM Donations and legacies 11,034 11,034 6,302 Charitable activities Prisons outreach 4,078 4,078 4,778 Other trading activities Investment incom¢ 88 10,671 1,433 8,650 10,671 Total 25,871 25.871 21,163 EXPENDITURE ON Charitable activities Direct chaTitable expenditure Prisons outreach Support costs Administration Governance costs 165 3,206 10,542 3,432 6,165 3206 10,542 3,432 668 13,190 6,775 13,897 3,151 640 Total 24.013 24,013 37,653 NET INCOMEI(EXPENDITURE) 1,858 1,858 (16.490) RECONCILIATtON OF FUNDS Total funds brought forward 435551 435551 452,041 TOTAL FUNDS CARRIED FORWARD 437,41VJ 437,409 435,551 The notes fortn part of these financial statcmenls
CANTERBURY AIW DISTRICT SAMAIUTANS CIO BALANCE SHF.ET 31ST MARCH 2024 2024 Total funds 2023 Total fiEnds Unrestricted fund RestrRcted fidS Not& FtXED ASSETS T}gIble assets Investment Property io 230.099 145.180 230,099 145,180 230.201 145.180 375,279 375,279 375,381 CURRENT ASSETS Debtors Cash at bank 12 251 67J87 251 67J87 5,646 58,027 67.638 67,638 63,673 CREDITORS Amounts falling due Mtbin one year 14 {5508) (5,508) (3,503) NET CURRENT ASSETS 62.130 62,130 60.170 TOTAL ASSETS LESS CURRENT LIABILITIES 437,409 437,409 435,551 NET ASSETS 437.409 437,409 435,551 FUNDS Unrestricted funds 15 437,409 435,551 TOTAL FUNDS 437,409 435,551 The financial statements were approved by the Board of Trustees and authorised for issue l_otand wcre signed on its behalf by: on J Dabson- Trust¢e S dde l - Trustee The notes forni part of these finanLial stdternents.
CANTERBURY AND DISTRICT SAMARITANS CIO NOTES TO TFtE FtNANCtAL STATEl¥fENTS FOR THE YEAR ENDED 31ST MARCH 2024 ACCOUNTING POLICIES Basis of preparing the financial statements General information and basis of preparnlion Canterbury and District Samaritans is a Clwitable Incorporaied Organisation (CIO), registered at the Charity Commission in England and W'ales. The principal addrcss is shown in the Report of the Trustces of these financial statements. Canterburv and DKstri¢t Salnaritans CIO constitutes a public benefit entity as defined by FRS 102. The charity constttutes a public bcnefit entity as defined by FRS 102. The financial statements have been prepared in 2ccordance with Accounting alth Reporting by Charities: Statement of Recommended Practice applicxblc to charities preparing their accounts itt accordancc with thc Financial Rcporting Standard applicable in the UK and Republic of Ireland issued it) October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of treland (FRS 102). the Charities Act 2011,and UK Generally Accepted Accowiting Practice. The financial slatements haTre been prepared to give a and fai¢ view and have departed from the Charities (Aceounts and Reports) Regulatiolls 2008 only to th¢ extent required to provide a 'tru¢ and fair view,. This departure has evolved following the Accounting and Reporting by Clwitie5: Statement of Recon]n]ended Practice applicable to charities preparino their accounts in accordance with the Financial Reporting Standard applicable in the UK and Rcpublie of Ireland (FRS 102) issued on 16 July 2014 Tr(her than the Accounting and Reporting by Ch2rities: Statement of Recommended Prnctice effective from l April 1005 which has since been withdrawn. The fancial statements are prepared on a going concern basis under Ihe hislorical cost conventiofy modified to include certain items at fair value. The fllLatLcial State¢llts are presented in stetliDg vthich is the filljctional ¢urrcncy of the charity. The significant accounting poltClC8 applied in the preparation ol the8e financial statelnents are set out below. These poltcies have been consistently applied to all years presented unless otherwise stated. The eharity has applted Update Bulletin l as published on 2 FebrLW 2016 and does not include a cash flow statement on the grounds that It is applying FRS 101 Seciion IA. Income All income is recogt]iscd in the Statement of Fingela1 Activities once the charity has entitlement to the funds, it is probable that the illcotlle will be received and the amount can be measured reliably. For donations to be recognised the charity will have been notified of the arnounts and the settlcmcnt date in writing. If theie are conditions attached to the donation and this requires a level of perforniance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be lFIlled. The charity receives grants ID rcspcct of prisons outrcach Tr-ork. Income from grants is recognised at fair iralue when the charity has cntitl¢m¢nt after any perfonnance conditions have beell meL it is probable that the income will be received and thc amount can bc m&qsured rcliably. If cntitlcment is not met then these amounts are deferred. Envestment incoEne is earned through holding assets for investment putposes such as interest bearing accounts and property. It includes interest and rent. Where it is not practicable lo identify investment nianagement costs iThcurrcd within a scheme with reasonable accuracy the investmeni income is reported net of thcsc costs. InvestTnent incomc is recognised &s the charityrfs right to rec¢tvc paymcnt is established.
CANTERBiIRY AMI DISTRICT SAMARITANS CIO NOTES TO THE FIYANCIAL STATEMENTS- eoutinued FOR THE YEAR ENDED 31ST MARCH 2024 ACCOUNTING POLICIES - contillued Expenditure All expenditure is accounted foT on an acclS basis and has been classified under headings that aggregate all Costs related to the category. Expenditure is recogllised where thcie is a legal 01 conslluctive obligation to make payments to third partie5, it is probable that the settlemcnt will be required and the amount of the obligation can be Eneasured reliably. It is categorised under the followillg headings: ExpendÉture ou charitsble activitie8 includes leNy to Sam2ritan5 Headquarters: costs incuryed for prisons outreach services: reimburseEnent of volunteer expenses: the N'isit costs and fund raising expenses. Support costs aFe estsblksllment expenses to a&sisi the work of the charity but do not directly represent charitable acttvities. They includ¢ insurance, utilities household and repairs and maintenance. - AdtrJiDiStration includes agency fees, accountancy fees and other administsation expcnscs. - Governance costs are general costs which hai'e been incurred order for the Charity to operate affertively and to geneTale ihe infornll0ll required for public accountability_ Irrecoverable VAT is charged as an expense against tbe acts.vity for which expenditure aros¢. Tangible fixed assets Tangible fixed assets are stated at cost (OT deevned cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributsble to making the asset capable of operating as intended. DepTeciation is providcd on all tangible fixed 2s9ets. at rdtes calculat¢d to lte off the cosl less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: Computer equipment -25 /0 on cost Freehold property is depreL'iated over an estimated useful life of 50 years. However. as the residual value of freehold property exceeds the carrying amount shown in the financial statements no depreciation charge has been provided. Investment property Investment properties foi which fair value can be measured reliably without undue cost or effort are measured at fair value at each rcporting date which changes in fair valuc r¢¢ognised in 'net gainsl (losses) on invesTments in the SOFA. Debtors and creditors receivable I payable Jvithin one year Dcbtors and creditors with no stated iDterest rale and receivable or payable within one year are refjord at transaction price. Any losses arisillg frojn impairnient are ¥ecogni%ed in expenditure. Taxation The charity is exempt from tsx on its charitable activities. Fund accoujjting Unrestricted funds LI bc L"d in tcOrdance with the charitable objeLtives at the discretion of the trustees. Restricted fimds can only be used for pariicular restricted purposes within the objects of the charity. Restrictions arise when specified by th¢ donor or when fidS are raised for particular restricted purposes. Further explanation of the nature and PUFpose of each fimd is included in the not¢s to the financial statements. -12-
CANTERBURY AND DISTRJCT SLMARtTANS CIO NOTES TO THE Ftri'ANCtAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2024 DONATIONS AND LEGACIES 2023 2022 Donations (individuals) Donations (oiganisations) Legacies 3,102 2J76 250 1.780 2,376 6J02 4,156 OTHER TRADING AcrivrriES 2024 2023 Fundraising events 1,433 INVESTMENf INCOME 2024 2023 Rents r¢ceived Bank interest receivable 10,140 531 8,480 170 10,671 8,650 SUPPORT COSTS EstablishTnent expcnscs Governance costs Other Totals Support costs Admittistration Governance costs 10232 310 3.432 JO.542 3,432 668 668 10,232 3,742 J4,642 -13-
CANTERBURY AND DISTRICT SAMAIUTANS CIO NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024 SUPPORT COSTS - continued Support costs, Included in the above, ate as follows: 2024 Tot21 activities 2023 Total activities Support costs Governance costs Adn]inistration Rates and Moter Insurance Utilities Telephone & broadband Catering Household cxpenses Repairs and rnaintenance Depreciation of tangible and heritage asscts AccounttY Cotnput¢T maintenance & support Photocopying Printing, postage and stationery SundTies Agency fees IndepeTtdent examiners remuneratio 445 1.336 1,811 1,860 2.097 lJ43 1,238 445 lJ36 1,811 1,860 2,097 1,343 1,238 387 2,556 3,700 2.127 2267 1,459 lJ76 102 102 952 25 915 952 66J 117 661 117 623 352 121 121 776 1.115 221 132 908 310 1,115 668 668 640 10,542 3.432 14.642 17,688 TRUSTEES. REMUNERATIOPI AIW BENEFrrs There were no trustees, remuneration or other benefits for thc ycar ended 3 1st March 2024 nor for the year ended 3 1st March 2023. Trustees, expeases During the year, 4 tTUStees (2022 1) were reimbursed ft>r ts2vcI and other expenses totalling £917 (2022 £422). All of these were incurred in the COUTse of their duties as Samaritans. COMPARATIVES FOR THE STATEMENf OF FINANCIAL .4CTtvrriES UnTestricted fund Restricted funds Total funds INCOME AND ENDOWMENTS FRO.M Donations xnd legacies 6.302 6.302 Charitable activities Prisons outreach 4,778 4,778 Other trddillg activities Investment income 1,433 8,650 1,433 8,650 Total 21,163 21,163 -14-
CANTERBURY AND DISTRiCT SAMARITANS CIO NOTES TU THE FtY.4NCtAL STATEMEIITS - continued FOR THE YEAR ENDED 31ST MARCH 2024 COMPARATIVES FOR THE STATEMLryT OF FINANCIAL A1vITIEs- continued Unrestricted Restrict¢d fund Total EXPENDITURE O Charitable activities Direct charitable expenditurc Prisons outreach Support costs Adtninistration Gov¢mance costs 13,190 6,775 13.897 3,151 13.190 6.775 13.897 3,151 Total 37.653 37,653 NET INCOMEI(EXPENDITURE) (16.490) (16,490) RECONCILIATION OF FUt%DS Total ftmds brought fonvard 452.041 452,041 TOTAL FUNDS CARRIED FORWARD 435,551 435.551 STAFF COSTS ThEr¢ w¢re no employ¢rs and hence no emolutnellts were paid in the year. INDEPEIWENT EXAMINERS, REMUNERATION The independent examiners remunerdtion amounts to an independenl examination fee of £594 (2023 - £520. 2022 - £400) and accountanry services of £846 (2023 - £740, 2022 - £565). io. TANGIBLE FtXED ASSETS Freehold property Computer equipment Totals COST At I st April 2023 and 31 st March 2024 229,820 1,699 231.519 DEPRECTIoN At I st April 2023 Charge for yeaT lJ18 102 1,318 102 At 31 st MaTch 2024 1,420 1,420 NET BOOK VALUE At 31 st March 2024 229,820 279 230,099 At 31 st March 2023 229,820 381 230,201 15-
CANTERBURY AND DISTRICT SAMAIUTANS CIO NOTES TO THE FINANCIAL STATEMENTS- contiuued FOR THE YEAR EIYDED 31ST MARCH 2024 ii. INVESTMENT PROPERTY FAIR VALUE At 1st April 2023 and 3 1st March 2024 145,180 NET BOOK VALUE At 31 st March 2024 145,180 At 3 1st Marcb 2023 145,180 32, Northgate is a freehold propety, 011ed by the Clwity, Mthich comprises gTound flooT office accommodation {providillg working space and a trdining room for Samaritan Volunteers. together wtth Tefreshmenl and ablution facilities) and an upper floor with residential acc0nmdatIOn. The latteT Provides rental incorne which helps support the Charity's fjnancial activities. This part of the freehold property is therefore shown as inveslmcnt pToperty. The rebuild value of the propety in March 2016 was estimated to be £375:000. This valu¢ has been split b¢twcen treehold properly of £229,820 to reflect the parts used by the Charity and £145,180 for the upper floor which is tr¢atcd as investm¢nt property. The tNstees consider there have been no cllanges to the valuations carried out in March 2016. The origin(Il cost of the propem" (including redevelopment costs and after deducting grants received) was £274.6Jl. 12. DEBTORS.. AMOLryTS FALLING DUE WTtHIN ONE YEAR 2024 2023 Other debtor5 Interest receivable on Virgin Money deposit GifiAid reLlaim NOMS claim 1,072 43 251 4,280 251 251 5.646 13. CASH AT BANK 2024 Total funds 2023 Total funds LRoyds Bark ¢ellt account BaTclays Bank current account Lloyds Bdt)k deposit account VIrn Money deposit account 9,733 1,022 24251 32J81 1.926 44 23.995 32,06? Total 67J87 58,027
CANTERBURY AIYD DtSTIUCT SAMARITANS CIO P40TES TO THE FThLJCIAL sTATEMEs - continued FOR THE YEAR ENDED 31ST MARCH 2024 14. CREDITORS: AMOUNfs FALLING DUE WITHIN ONE YEAR 2024 2023 Trade crcditors Other creditors 3554 1,954 2,243 1,260 5508 3.503 15. MOVEMENT IN FUNDS Net movemellt in funds At 114123 3113124 Unrestricted fulld$ General fund 435,551 1,858 437,409 TOTAL FUNDS 435,551 1,858 437,409 Net movement in funds, included in the above are as follows= Incoming resources Movement in fimds ¢xpellded Unrestricted fuDds General fund 25,871 (24,013) 1058 TOTAL FufiDS 25.871 (24.013) 1,858 Comparatives for movement in funds Net movement in fimds" At 3113123 At 114122 Unrestricted funds General fund 452,041 (16,490) 435,551 TOTAL FUNDS 452.041 (16.490} 435,551 -17-
CAIYTERBURY AND DISTRicf SAMARITANS CIO NOTES TO TflE FINANCIAL STATETrqENTS- continued FOR THE YEAR ENDED 31ST MARCH 2024 15. MOVEMENT IN FUNDS- continued CompaTative net movement in funds, included in the above are as follows: Incoming rcsourccs Resources cxpcnded Movement in funds Unrestri¢t¢d fllnds General fund 21,163 (37,653) (16,490) TOTAL FUNDS 21,163 (37,653) (16,490) A current year 12 Enonths and prior year 12 T[nthS combined positioll is as follows: Net movemeni iTh fijnds At 3113124 At 114122 Unrestricted funds General fund 452.041 (14,632) 437.409 TOTAL FUNDS 452,041 (14,632) 437,409 A current year 12 months and prior ycar 12 months combined net movement in funds: included in the above ar¢ as follows: Tncoming resources Resources expended Movement in funds Unrestricted funds General fund 47.034 (61.666) (14,632) TOTAL FUINDS 47,034 (61,666) (14,632) 16. RELATED PARTY DISCLOSURES During the year, the Charity received grants from saMltans headquarters totalling £4,078 (2023 - £4.778, 2022 £6,693) and paid a levy of £1215 (2023 - £5,661. 2022 £4.053). -18-
CANTERBURY AIYD DISTIUCT SAMARITANS CIO DETAILED STATENIENT OF FLYLYCiAL ACTtvrrtES FOR THE YEAR ENDED 31ST MARCH 2024 2024 2023 INCOME AND ENDOWMENTS Donations and leg2cies Donations Lcgacies 4,926 6.108 6,052 250 11,034 6,302 Other trxding 2ctivities Fundraising events 1,433 Investment income Rents received Bdnk interest reLeivable 10.140 531 8,480 170 10,671 8.650 Charitable actkvities Prisons outreach 4,078 4,778 Totsl incomin£ resources 25,871 21,163 EXPENDITURE Charitable activities Levy to Samaritans Headquarter Ptison outreach san[1t&s Volunteers expenses Training and Fneetings 1215 3,206 4,950 5.661 6.775 7,458 71 9J71 19,965 Support costs Establishment expenses Rates and water InsuTance Utilittes Telephone & broadband Catering Household expenses Repai¥s and niaintenance Depreciation of tangible alld heritage assets 445 lJ36 1,811 1,860 2,097 lJ43 1,238 102 387 2,556 3,700 2,127 2.267 1,459 1.376 25 10232 13,897 Other Accountancy Carried forward 952 952 915 915 This page does not forni part of the statutory fillancial statements -19-
CANTERBURY AND DISTRiCT SAMARiTANS CIO DETATLED STATEMENT OF FINAI*CIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024 2024 2023 Other Brougbt forward CompLlter maintcnance & support Photocopying Printing, postage and stationery Sundries Agency fees 952 661 117 121 776 1,115 915 623 352 221 132 908 3,742 3,151 Governance costs Independent examiners remuneiation 668 640 Total TesouTCCS expended 24,013 37,653 INet incoffi¢l(expenditure) 1,858 (16,490) This page does not forni part of the statutory financial staternents -20-