2021-03-31-accounts - Hastings And Rother Samaritans

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REGISTERED CHARITY NUMBER: 1167881

REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021

FOR

`HASTINGS AND ROTHER SAMARITANS CIO`

Gibbons Mannington & Phipps LLP
Chartered Accountants

82 High Street
Tenterden
Kent
TN30 6JG

HASTINGS AND ROTHER SAMARITANS CIO

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021`

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Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11
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HASTINGS AND ROTHER SAMARITANS CIO

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31March2021.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

Thecharitiesmainobjectivesaretoprovidesupportforpeoplewhoaresuicidal,despairingorin distress
inordertoreducetheincidenceofsuicide;andtoadvanceeducationbyprovidingsocietywitha better
understanding of suicide, suicidal behaviour and the value of expressing feelings that may lead to suicide.

`Public benefit`

TheTrusteesconfirmthattheyhavecompliedwiththeirdutytohavedueregardtothe Charity
Commission'spublicbenefitguidancewhenexercisinganypowersordutiestowhichtheguidance is
relevant.

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

Thecharityisdependentupontheworkofitsvolunteers,manyofwhom,inadditiontotheirduties, raise
moneyviaaseriesofeventsandappeals.Localbusinesses,charities,churchesandindividualsalso give
considerable support. Details of donations received are set out in the attached notes.

Ofthemoneyraisedduringtheperiod£31,228wasspentonprovidingatelephoneservice,acentre for
callers to visit, the recruitment and training of volunteers and publicity for the charity's work.

`FINANCIAL REVIEW`

`Reserves policy`

Thetrusteeshaveagreedareservespolicythatacashpositionrepresenting36monthsof annual
outgoingsshouldbemaintainedwherepossible.Attheendoftheperiodthecashpositionexceeded the
requiredlevel.Fundbalancesat31March2021totalled£308,520ofwhichnetcurrentassets were
£83,958.Thetrusteesconsiderthatthetrustcanmeetitsliabilitiesasandwhentheyfalldue.The trust
remainsdependentonthegenerosityofitssupporters,andthetrusteeswouldliketothank everyone
involved in the trust's activities during the year.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,aconstitutionadopteduponregistrationas a
Charitable Incorporated Organisation (CIO).

`Recruitment and appointment of new trustees`

Trustees serve for a maximum of three years.

Annually,volunteersarerequestedtoputtheirnamesforwardtofillvacanciesandareelectedat the
AnnualGeneralMeeting.Newtrusteesaregiventrainingonappointmentandeachtrusteehas a
handbook.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`

`Principal address`

26 St Andrews Square
Hastings
East Sussex
TN34 1SR

Page 1

HASTINGS AND ROTHER SAMARITANS CIO

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021`

`Trustees`

Mrs E Prior
G Bower
H Ganley
Ms G Angel
Mrs Y Harris (resigned 19/8/2020)
Mrs D Diggins
R Persaud (appointed 19/8/2020)
Ms P Ainsley (appointed 19/8/2020)
Ms G Boddy (appointed 19/8/2020)

`Independent Examiner`

Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

Approved by order of the board of trustees on 2 September 2021 and signed on its behalf by:

Mrs D Diggins - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

`HASTINGS AND ROTHER SAMARITANS CIO`

`Independent examiner's report to the trustees of Hastings and Rother Samaritans CIO`

IreporttothecharitytrusteesonmyexaminationoftheaccountsofHastingsandRother Samaritans
CIO (the Trust) for the year ended 31 March 2021.

`Responsibilities and basis of report`

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').

IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheAct and
incarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharity Commission
under section 145(5)(b) of the Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention in
connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.

S L Whiting FCA
ICAEW
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

6 September 2021

Page 3

HASTINGS AND ROTHER SAMARITANS CIO

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021`

`Unrestricted` `fund` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `2` `62,182` `Other trading activities` `3` `-` `Investment income` `4` `22` `Total` `62,204` `EXPENDITURE ON` `Charitable activities` `Provide a telephone service, a centre for` `callers to visit, the recruitment and training` `of volunteers and the publicity for the` `charity's work` `28,796` `Governance costs` `432` `Total` `29,228` `NET INCOME/(EXPENDITURE)` `32,976` `Transfers between funds` `9` `(51)` `Net movement in funds` `32,925` `RECONCILIATION OF FUNDS` `Total funds brought forward` `272,993` `TOTAL FUNDS CARRIED FORWARD` `305,918`	`Restricted` `funds` `£` `2,211` `-` `-` `2,211` `2,432` `-` `2,432` `(221)` `51` `(170)` `2,772` `2,602`	`2021` `Total` `funds` `£` `64,393` `-` `22` `64,415` `31,228` `432` `31,660` `32,755` `-` `32,755` `275,765` `308,520`	`2020` `Total` `funds` `£` `9,933` `4,005` `117` `14,055` `19,920` `431` `20,351` `(6,296)` `-` `(6,296)` `282,061` `275,765`

The notes form part of these financial statements

Page 4

HASTINGS AND ROTHER SAMARITANS CIO

`STATEMENT OF FINANCIAL POSITION 31 MARCH 2021`

`Unrestricted` `fund` `Notes` `£` `FIXED ASSETS` `Tangible assets` `7` `224,562` `CURRENT ASSETS` `Cash at bank and in hand` `99,875` `CREDITORS` `Amounts falling due within one year` `8` `(18,519)` `NET CURRENT ASSETS` `81,356` `TOTAL ASSETS LESS CURRENT` `LIABILITIES` `305,918` `NET ASSETS` `305,918` `FUNDS` `9` `Unrestricted funds` `Restricted funds:` `Improvements in training` `Benefit the people of Hastings and Rother` `Recruitment` `TOTAL FUNDS`	`Restricted` `funds` `£` `-` `2,602` `-` `2,602` `2,602` `2,602`	`2021` `Total` `funds` `£` `224,562` `102,477` `(18,519)` `83,958` `308,520` `308,520` `305,918` `391` `-` `2,211` `2,602` `308,520`	`2020` `Total` `funds` `£` `224,562` `56,099` `(4,896)` `51,203` `275,765` `275,765` `272,993` `1,272` `1,500` `-` `2,772` `275,765`

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
2 September 2021 and were signed on its behalf by:

D Diggins - Trustee

The notes form part of these financial statements

Page 5

HASTINGS AND ROTHER SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.

`Tangible fixed assets`

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

Freehold property- not provided

`Taxation`

The charity is exempt from tax on its charitable activities.

`Fund accounting`

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

`Debtors`

Debtors(includingtradedebtorsandloansreceivable)aremeasuredoninitialrecognition at
settlementamountafteranytradediscountsoramountadvancedbythecharity. Subsequently,
they are measured at the cash or other consideration expected to be received.

`Creditors`

The charity has creditors which are measured at settlement amounts less any trade discounts.

continued...

Page 6

HASTINGS AND ROTHER SAMARITANS CIO

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`

`2. DONATIONS AND LEGACIES`

`Donations, legacies and gifts` `3.` `OTHER TRADING ACTIVITIES` `Events and activities` `Centre Shop` `4.` `INVESTMENT INCOME` `Interest received`	`2021` `£` `64,393` `2021` `£` `-` `-` `-` `2021` `£` `22`		`2020` `£` `9,933`
			`2020` `£` `3,548` `457`
			`4,005`
			`2020` `£` `117`

`5. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2021nor for
the year ended 31 March 2020.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31March2021norfortheyear ended
31 March 2020.

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`Unrestricted` `fund` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `5,883` `Other trading activities` `4,005` `Investment income` `117` `Total` `10,005` `EXPENDITURE ON` `Charitable activities` `Provide a telephone service, a centre for` `callers to visit, the recruitment and` `training of volunteers and the publicity` `for the charity's work` `15,562` `Governance costs` `431` `Total` `15,993` `NET INCOME/(EXPENDITURE)` `(5,988)`	`Restricted` `funds` `£` `4,050` `-` `-` `4,050` `4,358` `-` `4,358` `(308)`	`Total` `funds` `£` `9,933` `4,005` `117` `14,055` `19,920` `431` `20,351` `(6,296)`

continued...

Page 7

HASTINGS AND ROTHER SAMARITANS CIO

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`

`Unrestricted` `fund` `£` `RECONCILIATION OF FUNDS` `Total funds brought forward` `278,981` `TOTAL FUNDS CARRIED FORWARD` `272,993` `7.` `TANGIBLE FIXED ASSETS` `COST` `At 1 April 2020 and 31 March 2021` `NET BOOK VALUE` `At 31 March 2021` `At 31 March 2020`	`Restricted` `funds` `£` `3,080` `2,772`	`Total` `funds` `£` `282,061` `275,765` `Freehold` `property` `£` `224,562` `224,562` `224,562`	`Total` `funds` `£` `282,061`
			`275,765`

Nodepreciationischargedinrespectofthefreeholdproperty,asthecharitymaintains the
property and any depreciation charge would be minimal.

`8.` `CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `Other creditors` `9.` `MOVEMENT IN FUNDS` `Net` `movement` `At 1/4/20` `in funds` `£` `£` `Unrestricted funds` `General fund` `272,993` `32,976` `Restricted funds` `Improvements in training` `1,272` `(881)` `Benefit the people of Hastings and` `Rother` `1,500` `(1,551)` `Recruitment` `-` `2,211` `2,772` `(221)` `TOTAL FUNDS` `275,765` `32,755`		`2021` `£` `18,519` `Transfers` `between` `funds` `£` `(51)` `-` `51` `-` `51` `-`	`2020` `£` `4,896` `At` `31/3/21` `£` `305,918` `391` `-` `2,211`	`2020` `£` `4,896`
			`2,602`
			`308,520`

continued...

Page 8

HASTINGS AND ROTHER SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021

`9. MOVEMENT IN FUNDS - continued`

Net movement in funds, included in the above are as follows:

`Unrestricted funds` `General fund` `Restricted funds` `Improvements in training` `Benefit the people of Hastings and` `Rother` `Recruitment` `TOTAL FUNDS`	`Incoming` `resources` `£` `62,204` `-` `-` `2,211` `2,211` `64,415`	`Resources` `Movement` `expended` `in funds` `£` `£` `(29,228)` `32,976` `(881)` `(881)` `(1,551)` `(1,551)` `-` `2,211` `(2,432)` `(221)` `(31,660)` `32,755`

`Comparatives for movement in funds`

`Unrestricted funds` `General fund` `Restricted funds` `Improvements in training` `Benefit the people of Hastings and` `Rother` `TOTAL FUNDS`	`At 1/4/19` `£` `278,981` `2,080` `1,000` `3,080` `282,061`	`Net` `movement` `in funds` `£` `(5,988)` `(808)` `500` `(308)` `(6,296)`	`At` `31/3/20` `£` `272,993` `1,272` `1,500`
			`2,772`
			`275,765`

Comparative net movement in funds, included in the above are as follows:

`Unrestricted funds` `General fund` `Restricted funds` `Improvements in training` `Benefit the people of Hastings and` `Rother` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `10,005` `(15,993)` `(5,988)` `3,550` `(4,358)` `(808)` `500` `-` `500` `4,050` `(4,358)` `(308)` `14,055` `(20,351)` `(6,296)`

Improvements in Training

continued...

Page 9

HASTINGS AND ROTHER SAMARITANS CIO

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`

`9. MOVEMENT IN FUNDS - continued`

ThesemoniesweredonatedbyTesco,viatheir'BagsofHelp'scheme.Themonieshave been
earmarked to pay for improvements to the training room.

`Benefit the people of Hastings & Rother`

ThesemoniesweredonatedbyTheFrancisandEricFordTrusttohelppaytobenefitthepeople of
Hastings and Rother.

`Recruitment`

These monies were donated by the Co-Op to assist with the recruitment of volunteers.

`10. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 March 2021.

Page 10

HASTINGS AND ROTHER SAMARITANS CIO

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021`

	`2021`	`2020`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Donations and legacies`
`Donations, legacies and gifts`	`64,393`	`9,933`
`Other trading activities`
`Events and activities`	`-`	`3,548`
`Centre Shop`	`-`	`457`
	`-`	`4,005`
`Investment income`
`Interest received`	`22`	`117`
`Total incoming resources`	`64,415`	`14,055`
`EXPENDITURE`
`Charitable activities`
`Council tax and water rates`	`590`	`1,154`
`Insurance`	`306`	`-`
`Light and heat`	`900`	`1,438`
`Telephone`	`1,810`	`3,806`
`Publicity and advertising`	`214`	`427`
`Cleaning, repairs and renewal`	`8,622`	`6,446`
`Provisions`	`-`	`337`
`Training and conferences`	`75`	`453`
`Computer costs`	`712`	`720`
`Branch contributions`	`17,031`	`4,500`
`Postage, stationery and sundries`	`923`	`611`
`Volunteer expenses`	`45`	`28`
	`31,228`	`19,920`
`Support costs`
`Governance costs`
`Accountancy and legal fees`	`142`	`171`
`Independent Examiners fee`	`290`	`260`
	`432`	`431`
`Total resources expended`	`31,660`	`20,351`
`Net income/(expenditure)`	`32,755`	`(6,296)`

This page does not form part of the statutory financial statements

Page 11