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 su￿Ound1ng 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 PERFOR￿cE
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
n￿nitor¢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 sA￿lAluTA￿s 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 success￿7 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 de￿Cloped thciT listening skills and
became confident with taking calls. Our Lead Mentor rnonitored the prograTnme to ensure it remained fit for pU￿oSe,
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 San￿￿ltan$ 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 TraIni￿g 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,
inSt￿ctiOnS 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. LU￿entlY 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 F￿d 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 SaD￿rItans 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 tI￿t 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 cheer￿1 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 enS￿e 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
fi￿d$ for our Brallch as without them this could be a very different reporL
Ow expenditure was also reduced this yeat due to ￿onItOrI￿g and review of utility contTacts and carcful decision making
from Trustees and our Branch Lead￿ship 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 Whate￿er way they can but also recognise that fi￿draISing 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 Tn￿teeS 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 Ch￿lty 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 ADm￿￿STRATIVE 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)
T￿stee (apptd Sept 2022)
Trustee and Treasurer (appointed April ?024)
Tn￿tee & 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 Tn￿t 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 acti￿tieS
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 I￿Ss 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¢ f￿anCIal 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 T￿￿teeS of these
financial sL2tements.
Canterbury and District Samaritans CIO constitutes a public benefit ¢ntily as def￿ed 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
cU￿enCY 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 perforn￿nCe 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
defe￿ed.
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 settle￿ent will be required and the amount of the obligation can
be ]]leaSL￿ed Teliably. It is categorised under the following beadings:
Expendithre on charitable activities inGludes levy to Sallwitans Headquarters, costs Incu￿ed 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 aCti￿1t￿es. 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 c￿ts 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 0￿eT 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
Leg￿leS
8528
4926
6108
8,528
11,034
OTHER TRADING ACTlVtTIES
2025
2024
Fundraising events.
3,771
88
INVESTMENT INcor￿E
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
fi￿d
Rcstricled
Total
tunds
INCOME AND ENDOw1￿1ENTs 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[N￿￿cIAL 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 artI￿ties. 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 G￿ried 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 fi￿d
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 FIN￿NcIAL 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 Cu￿ent year 12 montbs and PriOT year 12 months combined net movement in fi￿d$, 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 SA￿TA￿s 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(