REGISTERED CHARTfY NUMBER: 1166874 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEf*lLNTS FOR THE YEIiR ENDED 31ST MARCH 2025 FOR CANTERBURY DISTRICT SAMARITANS CIO Spain Brothers & Co Chartercd Accountants Westgate House 87 St Dunslans Street Canterbury Kent CT2 8AE
CANTERBURY AND DISTRICT SAMARttANS CIO corsTENTS OF THE FINAIYCIAL STATEMENrs FOR THE YEAR ENDED 31ST MARCH 2025 Page Report of the Trustees Independent E]DiNer'S Report ststement of Financial Activities Balance Sheet io Notes to the Finan¢iaR Statements Detalled Statement of Financial Activities 19 to 20
CANTERBURY AND DISTRICT SAMARrrANS CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 The trustees Present their report with the financial statements of the charity for the year ended 3 1st March 2025. The trnstees have adoptcd the provisions of Accounting and Reporting by Cbarities". Statement of Reconllnended Piactice applicable to charities preparing their accounts in a¢cordanc¢ with the Financial Rcporting Standatd applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019). The TnBtees present their report along with the financial 5lalements of the Charity for the 12 month period starting 1st April 2024 to period ending 31st March 2025. The financial statements have been prepared in dccordance with the accounting policies set out belvw ond comply with the Charitys trust deed and appb'cable law. Th¢ details of the Charity5 Trustees, office and Independent Exaniiner and bankers are shown below. Trustees are electedlre-elected as appropriate according to the constitution. All appointn]ents are subject to ratification ai tbe AGM at wbich all Samaritan members are entitled to vote. OBJECTIVES AND ACTIVITIES Objectives and aims The Samaritans vision is for a society in which fewer individuals die by taking their own lives, and in which people can express their feelings and become able to acknowledge and respect the feelings of otbers. The objects of the Charity as set out in our constitution arc: To enable persons in Canterbury and the suOund1ng area &$ well as elsewhere who are experiencing f¢clings of distress or despair. including those who may be at risk of suicide: to receive Lonf1dential emotional support at any time of the day or night in order Èu Improve theiT emotional health and to reduce the incidence of suicide. - To promotc a better utkderstanding in society of suicide, suicidal behaviour and the value of expressing feelings wbich may othenvise l¢ad to suicide or impaired emotÈonal health. - To collaborate Thith and support Samaritans Central Charity and its affiliated brdnches in fulfilling these Objects. This is achieved by PToTriding 24-hour telephone support and an on-line chat Service (currently available evening5 only), to enable such people to receivc imrnediate help and support whenever needed. The e-mail service is Do longer managed in Branch but via a central hub. 2nd the reintroduction of a face-tIFface service remains undeT review. Public benefrt In plaming all activities of the Branch during the year, the TTUStees have kept in rnind the Charity Cornn]issioll's guidance on Public Benefit and have showm due regard to requirements of thc Equalities Act 2010. Contributions mAde by volunteers There are tiurrenil>' 83 volunteer5 who give their time freely to Inan the Branch as listening Volunte. Thi5 is a reduction on last year but there dpp&qrs to be no single contributing factor to people being no longer able to volunteer. In addition, there are three support volunteers.
CAIYTERBURY AND DISTRICT SAhlARITANS CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST NIARCH 2025 ACHIEVEMENTS AND PERFORcE DIRECTOR'S REPORT: With an average of 76 Active ListeniDg Voluntcers, the Branch has proiuded in the region of 389 list¢ning hours each month (totalling over L500 calls thi5 year) and an avcrage of 43 webchats. These figures are all an increase on the previous year. The key development this year has been the introductioll of the Listening Centre: connecting calls via the internet rather than telephone lineb. Canterbury BranLb was transferred onto the neiv service in June 2024. Apart froin the expect¢d teething issues while everyone got used to a different way of lisiening, there is a general view that it is an improvement in ternts of the sound quality and ease of use. Rota matters: The chaTity continues to use the Three Rings secure on-line volunteer manageTnent system for all matters Iclating to tbe duty rota and shift patterns. Volunteers are able to book onto shifts directly at a time that suits ÉhenL and the rota is nnitor¢d several times each day to update any required changcs and to ensure maximum coveiage with the resources available. A mininll of 2 list¢ntng volunteers are on duty at any one time. with one of our t¢am of Duty Leaders supporting each shift remotely. Howtver, an increasing number of shifts run with 3 listeners present following the introduction of a third workstation. We continue to offer a degree of flexibility in the rota with shifts of 3 or 4 hours in duratson. Shifts are closed very reluctantly either due to lack of availability of sufficient lisiener5, or due to a volunteer having to withdTaw from a shift at short notice. As a Branch we arc fortunate that several voluntecTS ivill respond to last inute rcquests to attend rather tban see a shift closcd, and our ongoing recruittnent plan 8in]s to continually incre¢ the number of volunteers available at any given tin]e. Throughout the year we have provided increased cover during the hours of greaiest need - currently between 02.00 and 05.00. This is the time when nationally the greatest number of calls go unanswered due to th¢ low Dumber of listener5 on duty. At Canterbury we have introduced 24-hour cover on¢ weekend in each month as well as 24-hour eover foT a number of significant dates e.g. World Suicidc Prevcntion Day (September 2024).. World Mental Health Awarencss Day (October 2024), Samaritans, 71 st Birthday (November 2024) and thc loDgest night (December 2024). We also delivered 48 hours of conseculive cover over a weekend in July 2024. Volunteer Care Tea. The Volunteer CaT¢ team have continued to work with the Branch tEadcrship team to support all volunteers within the Branch. and tliose are trdnsferiing from other branches. Systems for supporting volunteers who are on indefinite leave are place. VolunteeTS are contacied rcgularly to discuss any support needed to assist them to return to listening duties when the time is ri(r t for thcm. The willingness of experienced listeners ts) share their knov*ledge and experience with newer members of the branch h&s continued to wpport not only their well-being but also theTT confId¢nee to take on additional roles such as Duty Leaders and Mentors. Members of the Dlty Leader team have continued to support listeners and chatters on each shift by being available to talk through calls taken during shift: particularly tbose that hawe been mo¥e challengmg to listen to. At all tin]es, the well-being of the Canterbury team is a priority for the Branch LeadeLsbip team. Tr8ining: Our dcdicated Trdining team have continued to ensure that our new and existing volunteers bave access to comprehensive tralning and ongoing development. Training of new volunteers continues to be an important aspeet of our work to sustaitL branch capacity. In the i&st 12 months Ci)Te Development and Embeddillg training was delivered to three cohorts of recruits. The Core Training Class of March 2024 (14 tr2inees} eomplcted Embedding in November 2024 The Core Training Class of September 2024 (13 trainees) complcted Embeddiiig in April 2025 The Cla&8 of March 2025 (18 trainces) are undenyay with Core Training and completer mid-April 2025.
CAIYTERBURY AND DISTRICT sAlAluTAs CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 ST MARCH 2025 The Cole and Embedding Training Survey Teport for Canterbury (July to DecetDbeT 2024) was received and recorded excellent feedback from our trainees. Suggested improvements were incorporated into March 2025 Cor¢ training. Core Development training could not have been success7 without thc support of Tnan)r of our volunteers involved in Skills Practice training, and other volullteers ,0 shared their knowledge and experience with trainees and probationers. Our menlors played a vital role woiking I:1 alongside new volunteers as they deCloped thciT listening skills and became confident with taking calls. Our Lead Mentor rnonitored the prograTnme to ensure it remained fit for pUoSe, and the training of additional mentors enable the Core development progranllne lo run at maximum capacity. Essential ongoing training has also been coordinated and monitored by the Training TeanL This included 'Equity, Diversity and Inclusion. (Digital mandatory training) tilCh was required by all volunteers in response to a directive from Sanltan$ eentrdl Office in January 2025. The Training Team supported recruitment by involvement in Information Events for potential new recrnits in July 2024 and January 2025. The events provided informatiOTE about Sall]aritans to help applicants make an infornied decision before proceeding to interview. Group session training for new intervieNvers has also been completed. Learning Needs Assessments have been cornpleted for 6 volunteers We returning to listening duties after a period of absence >3 months or transferring in from other branches. The Training Team provided list¢ning skills training to the Kent Street PasioTS. This training has now been handed over to the local Maidstone branch of Samaritanb. The TTaining Team now have access to the centrnl TraInig Iq)orting system and can track and monitor the training status of Canterbury voluTtteers directly and support ongoing bTanch compliancc. Mentorlng: Ongoing Mentoring {OGM) is continuing this year between March and end of June 2025. followRng Central Samaritans, inStctiOnS to ask all listening Samaritans to bc peer mentored wtthin 2 specified period of timc. The Lead Mentor updated the Peer Mentor forn]s which now requires each listeDer to write their individual development Deeds on the forni following the peeT-mentored session. in order that this may highlight any specific learning needs that the Branch should consider for filture development purposes. Recruitment: In the absence of a Deputy Director for RecruitmenL this continues to be managed by a group of volunte¢rs each manaoing a particular part of tbe process. Recruitment is essential in maintaining the contact hours that the Branch can providc. The process is led by an online system: and this can reduce the potential face-to-face contact with interested individuals prior to application. To counter this, the Branch provides Infonnation Events where people ¢an learn more in person before deciding to progress their application. LUentlY there is capacity for recruiring 15-20 ncw volunteers twice each year although the number who become full Samaritans is around 10-15 in each group. Pri50nS: The management of the Listcner service at both Elmley and Standford Hill prisons has been handed to other local branches as it was not possible for Canterbury Branch to provide a Branch Prison Support Offi¢¢r. However, one volunteer Lontinues to support the prisons and there is always the opportLllLity for other i'olunteers to join if they wish. Outreach Ivds been very busy this ycar. We have continued to be involved in Network Rail projects and have maintained our work with Maya's CorrkTnunity Café in Herne Bay and her new CaDtcibury Fd BaDL our university work has resumcd, and we have made a new coThtact Thith Faversham Football Club.
CANTERBURY AND DISTRICT SAMAIUTANS CIO REPORT OF THE TRUSTEES FOR THE YEAR EI%I)ED 31 ST MARCH 2025 Whilst visiting M&ya's Cafe we have taken the opportunity to extend our presence to the rest of the town. The council has been helpful in allowing us to glve out materials on the street and we bave also been to the pier entrance to ¢xtend our reach. We have vi51t¢d the new Canterbury Food Bank on a Sunday nigbt where the queue has appreciated our chats and the contact details we have given thenL We have supported staff and students at the University of the Creative Arts in Callterbury. After renewiug contact with the Student Welfare Department at the University of Kent. groups of staff were given tall(s on how our servicc call provide a valuable addition to the support already given: one visit in December 2024 to the MeDtsI Health team and in March 2025 to the Counsellors. A detailed plan has been made for next year. The UniN'"er5ity no longer hosts the Studenl Union Nigbtline scheme; however, they coniinue to support SaDrItans generally and wish us to have a presence on Campus at stratcgic times the acad¢mic year. One of our voluntC¢TS made contact with Faversham Football Club and bave attended match days and held a fimd-raising event with thc very welcoming and appreciative fans. Jim stepped down from his w'ork on the Tailways after some years of effort and is much missedl Network Rail has given us many opportuRitie5 to engage Thryth their staff and passengers. We attended a Welfare Day at Callterbury East and in Febnwy were given a last-minute opportunity to join a funded outreach pn)ject. Fortunately, we were able to fulfil all the objectives in the very short period w¢ were given, and as a result received a grnnt Ththich has been a welcome addition to the outreach budget. In addition, we Trisited Faverslwii starion as part of the "Small Talk Saves Lives" Campaign. We attended during h-hOUr and had to leave early as we had given out such many cards, leaflets and other rnalerials that we had nonc leftl As part of the same campaign, we held a coffee morning, along ivith staff at Margate ststion. We gained valuable publicity for this event including a local tadio interview about our work on the railways. The funded PToject is coming to an end, but we have enough monev to buy a branded gazebo for tllre events. In addition to regulaT activities two volunteers attended a production of "Nu one Here is tne" health, dcpression and suicid¢ hosted by Sarah Winn at Margate Football Club. a plav about male n]enta Samaritans wcre again appreciated for being visible at the evcnt. This the second time w¢ have supported this production. The message that was being portrayed was the strnggle tIt some men have with their mentrdl health and how to managc that igsue. There were quite a few organisations repTesented. aF)d Samaritans were invited to join the panel afteT the play for vari¢d questions about supporting men's mental health. The audienee was aTound 70 people with a mixture of age groups and genders and we were able to tslk with many. It was a very worthwhile event for Samaritans to attend and join in with. Two Masonic lodg¢s presented us with welcotne cheques. and we had the opportunity to raÉse awareness of what we do at the presentations. Our thanks go to Graveney Court Lodge ill WR]itstable and St Martin's Masonic Lodge in Cant¢rbury for their generosity. None of this would have happened without the exceptional efforts of volunteers, especially on the Network Rail campaigns wh¢n we attended seven ev¢nts in a two-month period. All provide a cheer1 and uncomplaining presence through bad weather, early nu)rnings and unintended OTganisatiollal chaos.
CANTERBURY AND DISTIUCT SAMARITANS CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST VIARCH 2025 STRUCTURE, GOVERNANCE AND MANACEIIIENT Canterbury and District Sarnaritans CIO is a Charitable Incorporated Organisation governed by Its constittition alld is a registered charity, number 1166874. This Charity was Tegistered on 1st October 2016 as an affiliate branch of Samaritans Central Charity (registered charity no. 219432), having previously operated &s unincorporated branch of the Central Chariry. The Charity is run by individual Samaritans (also knowtTr as Volunteers) who the Charitys membcrs. Through its membeis, the Charity pmvides telephone and on-lillc chat seTvices to individuals wbo are experiencing distress. Samarilans are recruited from suitable persons from the con)munity who und¢Tgo careful selection and training withiD guidelincs pmvided by the Samaritans, Central Charlty (wknch provides guidanc¢ Imd support to all Samaritan local Centres). Callterbury and District Samaritans has no paid employees; all functiolls of the Branch are carried out by Voluntecrs. At the quarterly Trnstees, meetings, the Trustees review the strategic direction of the Branch including finance, risk managemenl hea]th and safety, policies. and performance. Key policies are provided by the Samaritans Central Office, and the Trustees have a responsibility to enSe that these are understood. disseminated. and in]plemenied in a timely fashion. The Trustees are supported by a Directorate who oversee operational matters at their bi-monthly meetings. Members of the Directordte are Branch volunteers who have agreed to take on a lead and co-ordinating responsibility for a range of differing rol¢s. All give their time fr¢¢ly in addition to being active Listening voluntecrs in the BTanch. No renumeTation was paid for these roles, and any claims for volunteer expenses were paid in accordance with branch policy and are duly noted in the accounts.
CANTERBURY AND DISTIUCT SAMARrrANS CIO REPORT OF THE TRUSTEES FOR THE YEAR EYDED 31ST MARCH 2025 FINANCIAL REVIEW Treasurer's Report This report provides a summary of the financial status of Cantcrbvry & District Samaritans for the year ending 31 st March 2025. It details incomc. expenditure and an insight into our current financial health and performance. Our Ancorne for the 202412025 fllwicial year was slightly down on the previous year at £24,922.00. SouTces of income were: receipt of rent from the flat aboi."e our offices, kind donations from our regular donors, and contributions from other fundraising events. I must thank the incredible volunteers past dnd present who continue to raise mu¢h needed fid$ for our Brallch as without them this could be a very different reporL Ow expenditure was also reduced this yeat due to onItOrIg and review of utility contTacts and carcful decision making from Trustees and our Branch Leadship Team. Our tclcphony costs have been signlficantly r¢duced due to the instsllation of an inteTnet plarfoml rather than ihe use of landlines. Canterbury and District Samaritans bas no paid staff and is managed and operated by our dedicated volunteers who give their time freely to the Branch and our callers. We are gtateful to everyon¢ who supports the Brdnch in Whateer way they can but also recognise that fidraISing and securing future donations remains an essential and ever-present challenge to maintain our financi21 position. Finally, I am pleased to report that Canterbury & District Samaritans remains stable and well managed through the support of our volunte¢r Trustees, Brnnch Leadership Team, Listeners and Support Volunteers. We will Continue with our Careful financial managem¢nt to cllsure long-term sustainability of the Branch, thus enabling us to be there to provide care and support to our callers when they need us tnost. This report was subtDitted for review and is approved by the TnteeS of Cantcrbury & District Samaritans. RichaTd Manuel - Branch Treasurer and Trustee. Reserves policy The Trustees agree to hold reserves of approxillwtely one yearfs expenditure to ensure this Chlty can sustain its activities in the event of any fluciuation in income and so continue to provide access to our Callers without intemlption. These fimds are invested securely in a 30-day notice account with a reasonable interest rate. Reserves &$ at 31 st March 2025 were all unrestricted £439,195 (£437.409 M¢wch 2024) and can only be realised by the disposal of tangible fixed assets.
CAiYfERBURY AND DISTRICT SAMARTTANS CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 REFERENCE AND ADmSTRATIVE DETAILS istered Office 32 Northgate Canterbiwy Kent CTI IBL stercd Chari 1166874 Number Sue Ri(Idell Christine Lovell Richard Manuel Linda Dykes Scott Deadman Ailsa Scarles Chris Harker Ruth Scholfield Lynnc Ewart Trustee and Branch Director (apptd June 2023) Tstee (apptd Sept 2022) Trustee and Treasurer (appointed April ?024) Tntee & Secretary (appointed Febnwy 2024) Tnistee {appointed Sepiember 2023) Trustee {appointed Septetnber 2023) Trustee (appointed September 2023) Trusiee (appointed Septcmber 2023) Trustee (apptd Sept 2022) Julia Dabson Trustee and Treasurer (resÉgTked Nlarch 2024) istered Offite 32 Nortligate Canterbury Kcnt CTI IBL Bankers Lloyds Bank 49 High Street Canterbury KentCTI 2 SE Inde endent Examiner Paul Flood FCA Spain Bmthers & Co W¢stgate House 87 St Dunstan's Street CanteTbury Kent CT2 8AE Approved by order of tbe board of trustees on..................... and signed on its behalf by: Rjma uel - TnEStee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CANTERBURY AM) DISTRICT SAMARrrANS CIO Independent examiner's report to the trustees of Canterbury and District Samaritans CIO I report to the charity trustees on my examination of the accounts of Canterbury and District San]arAtans CIO (the Trust) for the year ended 31 st March 2025. Responsibilities and basis of report As the charity trustces of the Tntst you are responsible foF the preparation of the accounts in accordance with the requireEnents of the Charities Act 2011 {'the Act,). I report in respect of my examination of the Trnst's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Conunission undei Sedion 145(5)(b) of the Aul. Independent examiner's statement I have completed my examination. I CODfmn that no materi31 matters have come to n]y attention in connection with the examination giving me cause to believe that in any material respect. accounting records were not kept in Tespect of the Tnt as Tequired by Section 130 of the ACL or the accounts do not accord with those records; or the accounts do not comply with the applicable requiretnents concerning the form and content of accounts set out itl the Charities (Accounts and Reports) Regulations 2008 other than any requiremeni that the accounts give a Inje and fair view wbich is not a matter considered as part of an independent cxamination. J have no concerns and have come across no other mattcrs in connection with the examination to which attention should be drawn in this report in order to enable a propel understanding of the accounts to be reached. Paul Flood BFP FCA Spain Brothers & Co Chartered Accountants Westgate House 87 St Dunslans Street Canterbury Kcnt CT2 8AE Date: .........
CAwfERBURY AND DISTRICT SAhlARITANS CIO STATEMENT OF FINANCIAL ACttvtTIES FOR THE YEAR EVDED 31 ST MARCH 2025 2025 Total funds 2024 Total funds Unrestricted fund Restncted fimds Notes INCOME AND ENDOMTMENTS FROM Donations and legacies 8,529 8529 11,034 Charitable actitieS Prisons outreach Support costs 4,078 2JOO 2,300 Other trading activities Investment income 3,771 IOJ22 3,771 10,322 88 10.671 Total 24,922 24.922 25,871 EXPELNDrruRE OIS, Charitable actiTrities Direct charitable expenditure Prisons outreach Support costs Administrntion Governance costs 6,848 6,848 6,165 3.206 10,542 3,432 668 13,518 2.076 694 13518 2,076 694 Total 23,136 23,136 24,013 NET INCOIME 1,786 1,786 1,858 RECONCILIATION OF FUNDS Total fimds bTought fonvard 437,409 437,41YJ 435,551 TOTAL FUNDS CARRIED FORWARD 439,195 439,195 437.409 The notes form part of these financial statements
CANTERBURY AND DISTIUCT SAMARITANS CIO BALANCE SHEET 31ST MARCH 2025 2025 Total funds 2024 Total funds Unrestricted fi]nd Restricted funds Notes FIXED ASSETS Tangible assets Investment property io 229.997 145,180 229,997 145,180 230.099 145,180 375,177 375,177 375,279 CURREIYT ASSETS Debtors Cash at bank 12 13 788 65,172 788 65,172 251 67,387 65,960 65,960 67,638 CREDITORS Amounts falling due within one year 14 (1.942) (1,942) (5,508) NET CURRENT ASSETS 64,018 64,018 62,130 TOTAL ASSETS ISs CURRENT LIABILITIES 439,195 439,195 437,409 NET ASSETS 439,195 439,195 437,409 FUNDS UrLrestricted fimds 15 439,195 437,409 TOTAL FUNDS 439,195 437,409 Tb¢ fanCIal statements were approved by the Board of Trustees and authorised for issue and were signed on its behalf by. on anuel - Trust¢e SRid ell - Trustee The notes forni port of these financial statelnents
CAI¥JTERBURY AND DISTRICT SAMARITANS CIO NOTES TO THE FIINLNCIAL STATEMENTS FOR THE YEAR EIIDED 31ST MARCH 2025 ACCOUNTING POLICIES Basfis of preparing the financial statements General information and basis of preparation Canterbury and District Samaritans is a Charitable Incorporated Organisation (CIO), registered at the Charity Commission in England and Wales. The principal address is shown in the Report of the TteeS of these financial sL2tements. Canterbury and District Samaritans CIO constitutes a public benefit ¢ntily as defed by FRS 102. The charity constitutes a public benefit entity as defincd by FRS 102. The fitwicial statements have been pr¢pared in accordance 1th Accountillo and Rcporting by CbaTities= Statement of Recottmended Practic¢ applicable to charities preparing their accowiLS in accordance with the Financial Reporting Standard applicable in the UK and Republic of Treland isbued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). the CFwities Act 2011,aThd UK Gencrally Accepted Accounting Practice. The fllwicial stalements have been prepared to give a 'lrue and fai¢ view and have departed from th¢ Charities (Accounts and Reports) Regulations 2008 only to tb¢ cxtent required to provide and fair view. This departure has evolved following the Accounting and Reporting by Charities". Ststement of Recon]mended Practice applicable to charities preparing their accounts in accordance with thc Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 ratheT than the Accounting and Reporting by Charities: Statement of Recommended Prdctiee effectivc from l April 2005 which has since been thdrawn. The financial statements are prepaTed on a going concern basis under the historical cost Conventio modified to include certttin items at faiT value. The financial statements are presellted in sterling which is the fimction21 cUenCY of the ¢han"ty. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistentl), applied to all years presented unless otherwise stated. The chariry has app17ed Update Bulletsn l as published on 2 FebrL]ary 2016 and does not iFJclude a c&sh flow statement on the grounds tbat it is applylllg FRS 102 Section IA. Ineome All income is recognised in the StateTnent of Financial Activities once the charity has entitlement to the fvnds, it is probable that the income will bc received and the atnount can be measured reliably. For donations to be recogni%ed ihe charity will have been notified of the aFnounts and the settleTnent dat¢ in writing. If there are conditions attached to the donation and thi5 requires a level of perfonnance before entitlement can be obtained then income is deferred until those conditions are fully rnet or the lfIlment of those condiiions is within the control of the charity and it is probable that they will be fulfilled. The charity receives grants in respect of prisons outreach work. IncoTne frojn _2rants is r¢cognksed al fair value when the charity has entitlement aftcr any perfornnCe conditions have been et, it is probablc that the income will be received and the amount can be measured relAablv. If entitlement is not met then these amounts are defeed. lllvestment income is earned throuJ(F holding assets for investment purposes such as interest bearing accounts and property. IÈ includes interest and rent. Where it is not practicable to identify investment management costs incurrcd within a scheme with reasonable accurncy the investsnent income És reported net of th¢se costs. Investment income is recognised as the charitys right to receive paymcnt is established.
CANTERBURY AND DISTRICT SAMAIUTAI*S CIO NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES- continued Expenditure All expenditUTe is accounted for on an accTuals basis and has becn cl&ssificd under headings that aggregate all costs related to the category. Expenditure is recognised wherc there is a Icgal or constrnctive obligation to make payments 10 third parties, it is probable that the settleent will be required and the amount of the obligation can be ]]leaSLed Teliably. It is categorised under the following beadings: Expendithre on charitable activities inGludes levy to Sallwitans Headquarters, costs Incued foT prisons outreach services, reimbursement of volunteer expenses, the Visil costs and fund raising expenses. Support costs are establishment expenses to assist the work of the charity but do not direcily represent charitable aCti1tes. They include insurance, utiliti¢s household and rcpairs and maintenance. - Administration includes agency f¢cs. accountancy fees and other adtDinistration cxpens¢s. - Governance costs are general cts wbich have been incuTred in order foi the Charity to operate affectively and to generate the inforniation required for public accounlability. Irrecoverable VAT is charged an expense against the activity for which expenditure arose. Tangible fixed assets Tangible fixed assets are stated at cost (or deerned cost) or valuation less accumulated depreciation and aLLumulated impairment losses. Cost includes costs directly attributable lo making the ass¢t capable of operating as intended. DepTeciation is provided on all tangible fixed asset% at rates calculatcd to Write off ihe cosL less estin)ated residual value, of each asset on a systematic basis over its cxpected useful life as follows: Computer equipment Frechold property i5 depreciated 0eT an estimated useful life of 50 years. However, as the residual value of freehold property exceeds the caTrying amount shown in the financial statements no depreciation charge has been provided. -25010 on cost Investment property Investn]ent properties for which fair value be measuFed reliably without undue cost OT effort are measured at fair valu¢ ai each reporting date which changes in faiT valuc recognigcd iy] 'net gain&1 (Ios5es) on inTr¢stments in the SOFA. Debtors and ereditors receivable I pa)able within one year Dcbiors and creditors with no stated interest rate and receivable or payable within onc year arc recorded at transaction price. Any losses arising from impairment are recogDised in expenditure. TaIation The charity is exempt from tax on its charitabl¢ activities. Fund accounting Unrestricted funds can b¢ used in accordance with the charitsble objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the clwity. Restrirtions arise wh¢n specified by the donor or when fimds are raised for particular restricted purposes. Further explanation of the nature and Purpose of each fund is tncluded in the notes to the financial ststements. -12-
CANtERBURY AND DISTRJCT SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENfS- continued FOR THE YEAR ENDED 31ST VIARCH 2025 DONATIONS AND LEGACIES 2025 2024 Donations LegleS 8528 4926 6108 8,528 11,034 OTHER TRADING ACTlVtTIES 2025 2024 Fundraising events. 3,771 88 INVESTMENT INcorE 2025 2024 Rents received Bank interest recetvablc 9210 1.112 10,140 531 IOJ22 10,671 SUPPORT COSTS Establishment expenses Governance costs Other Totsls Support Costs Administration Governance costs 10.710 2,808 2,076 13,518 2,076 694 694 10,710 694 16,288 -13-
CANTERBURY AND DISTIUCT SAMARITANS CIO NOTES TO THE FINAYL CIAL STATEMENTS- conliDu¢d FOR THE YEAR ENDED 31ST MARCH 2025 SUPPORT COSTS - continued Support costs, included in the above, are as follows: 2025 Total activitie5 2024 Total activities Support costs Governance costs Administrdtion Rates and water Insurance Utilkties Telephone & broadband Catering Household expenses Repairs and maintenance Depreciation of tangible and heritage assets AccountanLy Computer maintetWAce & support Photocopying Printing, posta(v¢ and stationery Sundries Agency fees Independent examiners Ten]uneration 422 422 445 lJ36 1,811 1,860 2,097 lJ43 J,238 2,4411 1,739 2.064 1,794 2,149 2,440 1,739 2,064 1,794 2,149 102 102 102 952 986 757 30 757 30 661 117 547 1,474 547 1,569 995 121 776 1.115 95 995 694 694 668 13518 2,076 694 16.288 14,642 TRUSTEES, REMUNERATION AND BENEFITS There were no trnstees. remuneration OT other benefits for the year ended 3 Isi March 2025 nor for the year ended 31st March 2024. Trustees, cxpenses Durirjg the year, 2 trustees (2024 6) were reinthursed for travel and other expenses totalling £412 (2024 £813). All of these were incurred in the course of their duties as Samaritans. COMPARATIVLS FOR THE STATEMENf OF FINANCIAL AcfiviTIES Unrestricted fid Rcstricled Total tunds INCOME AND ENDOw11ENTs FROM Donations and l¢gacies 11,034 11,034 Charitable Y4ctivities Prisons outreach 4,078 4,078 Other trading activities Investment income 88 10.671 88 10,671 Total 25.871 25,871 -14-
CANTERBURY AND DISTRICT SAfvIAIUTAI¥S CIO NOTES TO THE FINANCIAL STA TEMENfS- continued FOR THE YEAR ENDED 31ST MARCH 2025 COMPARATIVES FOR THE STATEMEwf OF FINANCIAL ACtIVlTJES- continued Unrestricted Restricted funds Total funds EXPENDITURE ON Charitable aetivities Direct charitable expenditure Prisons outreach Support costs Administration GovernaDce costs 6.165 3.206 10.542 3,432 668 6.165 3.206 10,542 3,432 668 Total 24,013 24,013 NET INCOME 1,858 1.858 RECONCILIATION OF FUNDS Total funds brought forward 435.551 435,551 TOTAL FUNDS CARRTED FORWARD 437,409 437,409 STAFF COSTS There were no employees and hence no emolument5 were paid in the year. INDEPENDENT EXAMINERS, REMUNERATIOYI The independent exarniners remuneration atnounts to an independent exaTnination fee of £644 { 2024 - £594, 2023 - £520. 2022 - £400) and accountancy services of £916 (2024 - £846. 2023 - £740. 2022 - £565). TANGIBLE FIXTD ASSETS io. Freehold property Computer equipment Totals COST At 1st April 2024 and 3 1st March 2025 229,820 1,699 231,519 DEPRECIATION At 1st April 2024 Charge for year 1,420 102 1,420 102 At 31 st March 2025 1,522 1,522 NET BOOK VALUE At 31st March 2025 229.820 177 229,997 At 31 st March 2024 229.820 279 230,099 -l5-
CANTERBURY AND DISTRICT SAMARITAIYS CIO OTES TO THE F[NcIAL STATETrIENTS - continued FOR THE YEAR LNDED 31ST MARCH 2025 ii. INVESTMENT PROPERTY FAIR VALUE At 1st April 2024 and 31st March 2025 145,180 NET BOOK VALUE At 31 st March 2025 145,180 At 3 1st Marcb 2024 145,180 32. Northg&te is a freehold propertv. owned by the Charity, which comprises gTound floor otYic¢ accommodation {providing working space and a training room foT Samaritan Volunteers, together with refres]]ment and ablution facilities} and an upper floor residential accollllnodation. The latter provides rental income which helps support the CharitVs finallLial artIties. This part of the freehold property is therefore shown as investment PToperty. The rebuild value of thc property in March 2016 w&8 estirnated to be £375,000. This value has been split between freehold propety of £229.820 to reflect the parts used by the Charity and £145,180 for the upp¢r floor which is treated as investtnent propLrty. The trustees consider there have been no changes to the valuations Gried out in March 2016. The original cost of the propety (including redeveloptnent costs a[ after deducting grnnts received) was £274,631. 12. DEBTORS: AMOUIYTS FALLING Db'E WITHIN ONE YEAR 2025 2024 Other debtors GiftAid reclakTn 537 251 251 251 13. CASH AT BANK 2025 Total T]ds 2024 Totsl funds Lloyds Bank cutrent account Barclays Bank current account Lloyds Bank deposit accowit Virgin Money deposit account Bank account no. 6 2,023 404 4,471 9,733 1,022 24,251 32.381 58274 Total 65.172 67,387 -A6-
CANTERBURY AND DASTRICT SANIARITANS CIO NOTES TO THE FINANCIAL STATEMENfs - continved FOR THE YEAR ENDED 31ST MARCH 2025 14. CREDITORS: AMOUNTS FALLING DUE wrrHllY OliE YEAR 2025 2024 Ttade creditors Other creditors 382 1560 3,554 1,954 1,942 5,508 15. MOVEMENT IN FUNDS Net movetlleDt At 3113125 At 114124 Unrestricted funds (ieneral fid 437,409 1,786 439,195 TOTAL FUNDS 437.409 1,786 439.195 Net movement in funds. included in the above are as follows: Incoming Tesources Resources expended Movernent in fimds Unrestricted funds General fund 24,922 (23.136) 1,786 TOTAL FUNDS 24,922 (23.136) 1,786 Comparatives for movement in funds Net movement in funds At 3113124 At 114123 Unrestricted fund5 General fund 435,551 1.858 437,409 TOTAL FUNDS 435,551 1,858 437.409 -17-
CANTERBURY AND DISTIUCT SAMAIUTANS CIO NOTES TO THE FINNcIAL STATEMENTS - Continued FOR THE YEAR ENDED 31ST MARCH 2025 15. MOVEMENT IN FUNDS - continued Comparative net movement in nds. included in the above are as follows: Incoming resources Resources expended Movement In funds Unrestricted funds General fiu]d 25,871 (24.013) 1,858 TOTAL FUNDS ?5,871 (24,013} 1,858 A cuffent year 12 months and PriOT Ye 12 months combined position is as follows: Net movement in ftjnds At 3113125 At 1,'4i2J Unrestricted funds General 435,551 439,19) TOTAL FUNDS 435.551 3,644 439,195 A Cuent year 12 montbs and PriOT year 12 months combined net movement in fid$, included in the above are as follows: Incoming resources Resources expended Moven]ent in fimds Unrestricted fvnds General lulld 50,793 (47.149) 3,fv14 TOTAL FUYDS 50,793 (47,149) 16. RELATED PARTY DISCLOSURES During the year, the Charity received grants from SamarÈtaLs headquariers totalling £0 (2024 - £4,078, 2023 £4.778, 2022 £6,693) and paid a levy of £3,077 (2024 £1,215. 20?3 £5,661. 2022 £4.053). knt years grant was for prison outreach. Th¢ ¢hatity did no work with prisons in the Current year. -18-
CANfERBURY AND DISTRICT SATAs CIO DETAILED STATEMENT OF FtNANCtAL ACTivrrIES FOR THE YEAR ENDED 31 ST MARCH 2025 2025 2024 INCOME AI¥D ENDOWMEIITS Donations and legacies Donations l.egacies 8529 4,926 6.108 8,529 11,034 Other trading activities Fundraising events 3,771 88 Tnvestment ineome Rents received BaJ]k interest receivable 9,210 1,112 10,140 531 IOJ22 10,671 Charitable activities Prisons outreach Grants 4,078 2,300 2Jl)O 4,078 Total incoming resources 24.922 25,871 EXPENDrruRE Charitable a¢tivitie5 Levy to Sarnaritans Headquarter Prison outreach San]aritans Volunteers expenses 3,077 1,215 3,206 4,950 3,771 6,848 9,371 Support costs Establishment expenses Rat¢s and water Insurance Utilities Telephone & broadband Catcring Hoi]sehold Cxpenses Repairs and maintenance Depwiation of tangible and heritage assets 422 445 1,336 1,811 1,860 2,097 1,343 1,238 102 2,440 1,739 2,064 1.794 2,149 102 10,710 10,232 This page does not fonn part of the statutory financial stateTnents -19_
CANfERBURY AND DISTRIcf SAMARrrANS CIO DETAILED STATEMENf OF FINthCTAL ACTtVITIES FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 Establishment expenses Otber Accountancy Computer maintenance & support Photocopying Printing. postage and stationery Sundries Agency fees 986 757 30 547 1,569 995 952 661 117 121 776 1,115 3.742 Governance costs Independent examiners remuneration 694 668 Total iesources expended 23,136 24.013 Iyet income 1,786 1.858 This page does not fotTll part of the statutorv financial statements -2(