REGISTERED CHARITY NUMBER: 1167881
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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 2024
----- Start of picture text -----
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
----- End of picture text -----
HASTINGS AND ROTHER SAMARITANS CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31March2024.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewith the
FinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1 January
2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Thecharitiesmainobjectivesaretoprovidesupportforpeoplewhoaresuicidal,despairingorindistress in
ordertoreducetheincidenceofsuicide;andtoadvanceeducationbyprovidingsocietywitha better
understanding of suicide, suicidal behaviour and the value of expressing feelings that may lead to suicide.
Public benefit
TheTrusteesconfirmthattheyhavecompliedwiththeirdutytohavedueregardtotheCharity Commission's
public benefit guidance when exercising any powers or duties to which the guidance 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.
FINANCIAL REVIEW
Reserves policy
Thetrusteeshaveagreedareservespolicythatacashpositionrepresenting24monthsofannual outgoings
shouldbemaintainedwherepossible.Attheendoftheperiodthecashpositionexceededtherequired level.
Fundbalancesat31March2024totalled£284,961ofwhichnetcurrentassetswere£60,399.The trustees
considerthatthetrustcanmeetitsliabilitiesasandwhentheyfalldue.Thetrustremainsdependenton the
generosityofitssupporters,andthetrusteeswouldliketothankeveryoneinvolvedinthetrust's activities
during the year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,aconstitutionadopteduponregistrationasa Charitable
Incorporated Organisation (CIO).
Recruitment and appointment of new trustees
Thereisaminimumof3andamaximumof13Trustees.AllTrusteesretireateachAGMbutmay offer
themselves for re-election, save that the maximum term of service is 6 years.
Annually,volunteersarerequestedtoputtheirnamesforwardtofillvacanciesandareelectedatthe Annual
General Meeting. New trustees are given training on appointment and each trustee has a handbook.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1167881
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 2024
Trustees
G Bower (resigned 31/12/2023)
Ms G Angel
Ms A Beckett (resigned 31/12/2023)
R Persaud
Ms O Ainsley
Ms K Williams
G Mulhern
G Dyer
I Marsh
Ms S A Varney (appointed 1/1/2024)
D Tasker (appointed 1/1/2024)
Independent Examiner
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG
Approved by order of the board of trustees on 13 January 2025 and signed on its behalf by:
I Marsh - 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
IreporttothecharitytrusteesonmyexaminationoftheaccountsofHastingsandRotherSamaritans CIO
(the Trust) for the year ended 31 March 2024.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActand in
carryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharityCommission 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.
D Ashby FCCA ACA
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG
14 January 2025
Page 3
HASTINGS AND ROTHER SAMARITANS CIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
9,493
Other trading activities
3
2,854
Investment income
4
954
Total
13,301
EXPENDITURE ON
Charitable activities
Provide a telephone service, the recruitment
and training of volunteers and the publicity
for the charity's work
31,285
Governance costs
503
Other
-
Total
31,788
NET INCOME/(EXPENDITURE)
(18,487)
RECONCILIATION OF FUNDS
Total funds brought forward
298,586
TOTAL FUNDS CARRIED FORWARD
280,099 |
Restricted
funds
£
1,000
-
-
1,000
7
-
-
7
993
3,869
4,862 |
2024
Total
funds
£
10,493
2,854
954
14,301
31,292
503
-
31,795
(17,494)
302,455
284,961 |
2023
Total
funds
£
31,130
4,833
217 |
|
|
|
36,180 |
|
|
|
33,116
-
- |
|
|
|
33,116 |
|
|
|
3,064
299,391 |
|
|
|
302,455 |
The notes form part of these financial statements
Page 4
HASTINGS AND ROTHER SAMARITANS CIO
STATEMENT OF FINANCIAL POSITION 31 MARCH 2024
|
|
|
|
|
|
2024 |
2023 |
|
|
Unrestricted |
|
Restricted |
|
Total |
Total |
|
|
fund |
|
funds |
|
funds |
funds |
|
Notes |
£ |
|
£ |
|
£ |
£ |
FIXED ASSETS |
|
|
|
|
|
|
|
Tangible assets |
7 |
224,562 |
|
|
- |
224,562 |
224,562 |
CURRENT ASSETS |
|
|
|
|
|
|
|
Debtors |
8 |
|
- |
|
- |
- |
824 |
Cash at bank |
|
78,180 |
|
4,862 |
|
83,042 |
100,831 |
|
|
78,180 |
|
4,862 |
|
83,042 |
101,655 |
CREDITORS |
|
|
|
|
|
|
|
Amounts falling due within one year |
9 |
(22,643) |
|
|
- |
(22,643) |
(23,762) |
NET CURRENT ASSETS |
|
55,537 |
|
4,862 |
|
60,399 |
77,893 |
TOTAL ASSETS LESS CURRENT |
|
|
|
|
|
|
|
LIABILITIES |
|
280,099 |
|
4,862 |
|
284,961 |
302,455 |
NET ASSETS |
|
280,099 |
|
4,862 |
|
284,961 |
302,455 |
FUNDS |
10 |
|
|
|
|
|
|
Unrestricted funds |
|
|
|
|
|
280,099 |
298,586 |
Restricted funds: |
|
|
|
|
|
|
|
Improvements in training |
|
|
|
|
|
391 |
391 |
Benefit the people of Hastings |
|
|
|
|
|
1,000 |
- |
Recruitment |
|
|
|
|
|
2,204 |
2,211 |
Pears grant |
|
|
|
|
|
1,267 |
1,267 |
|
|
|
|
|
|
4,862 |
3,869 |
|
|
|
|
|
|
|
|
TOTAL FUNDS |
|
|
|
|
|
284,961 |
302,455 |
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
14 January 2025 and were signed on its behalf by:
D Tasker - 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 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102) (effective
1January2019)',FinancialReportingStandard102'TheFinancialReportingStandardapplicable in
theUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshave been
prepared under the historical cost convention.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey 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.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular 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 2024
2. DONATIONS AND LEGACIES
Donations, legacies and gifts
Compensation
3.
OTHER TRADING ACTIVITIES
Events and activities
Centre Shop
4.
INVESTMENT INCOME
Interest received |
2024
£
2,993
7,500
10,493
2024
£
2,554
300
2,854
2024
£
954 |
2023
£
31,130
- |
2023
£
31,130
- |
|
|
31,130 |
|
|
|
|
2023
£
3,782
1,051 |
|
|
|
4,833 |
|
|
|
2023
£
217 |
5. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2024norfor the
year ended 31 March 2023.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31March2024norfortheyear ended
31 March 2023.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
31,130
Other trading activities
4,833
Investment income
217
Total
36,180
EXPENDITURE ON
Charitable activities
Provide a telephone service, the
recruitment and training of volunteers and
the publicity for the charity's work
33,116
NET INCOME
3,064 |
Restricted
funds
£
-
-
-
-
-
- |
Total
funds
£
31,130
4,833
217 |
|
|
36,180 |
|
|
33,116 |
|
|
3,064 |
continued...
Page 7
HASTINGS AND ROTHER SAMARITANS CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£
RECONCILIATION OF FUNDS
Total funds brought forward
295,522
TOTAL FUNDS CARRIED FORWARD
298,586
7.
TANGIBLE FIXED ASSETS
COST
At 1 April 2023 and 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023 |
Restricted
funds
£
3,869
3,869 |
Total
funds
£
299,391
302,455
Freehold
property
£
224,562
224,562
224,562 |
Total
funds
£
299,391 |
|
|
|
302,455 |
Nodepreciationischargedinrespectofthefreeholdproperty,asthecharitymaintainsthe property
and any depreciation charge would be minimal.
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
8. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
2024 |
2023 |
|
|
£ |
£ |
|
Prepayments |
- |
824 |
9. |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
2024 |
2023 |
|
|
£ |
£ |
|
Other creditors |
22,643 |
23,762 |
continued...
Page 8
HASTINGS AND ROTHER SAMARITANS CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
10. MOVEMENT IN FUNDS
At 1/4/23
£
Unrestricted funds
General fund
298,586
Restricted funds
Improvements in training
391
Benefit the people of Hastings
-
Recruitment
2,211
Pears grant
1,267
3,869
TOTAL FUNDS
302,455
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
13,301
Restricted funds
Benefit the people of Hastings
1,000
Recruitment
-
1,000
TOTAL FUNDS
14,301 |
|
Net
movement
in funds
£
(18,487)
-
1,000
(7)
-
993
(17,494)
Resources
expended
£
(31,788)
-
(7)
(7)
(31,795) |
At
31/3/24
£
280,099
391
1,000
2,204
1,267
4,862
284,961
Movement
in funds
£
(18,487)
1,000
(7)
993
(17,494) |
|
|
|
|
|
|
|
|
|
|
|
|
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Improvements in training
Recruitment
Pears grant
TOTAL FUNDS |
At 1/4/22
£
295,522
391
2,211
1,267
3,869
299,391 |
Net
movement
in funds
£
3,064
-
-
-
-
3,064 |
At
31/3/23
£
298,586
391
2,211
1,267 |
|
|
|
3,869 |
|
|
|
302,455 |
continued...
Page 9
HASTINGS AND ROTHER SAMARITANS CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
36,180 |
(33,116) |
3,064 |
TOTAL FUNDS |
36,180 |
(33,116) |
3,064 |
Improvements in Training
ThesemoniesweredonatedbyTesco,viatheir'BagsofHelp'scheme.Themonieshave been
earmarked to pay for improvements to the training room.
Benefit the people of Hastings
ThesemoniesweredonatedbyTheFrancisandEricFordTrusttohelppaytobenefitthepeople of
Hastings..
Recruitment
These monies were donated by the Co-Op to assist with the recruitment of volunteers.
Pears Grant
ThepurposeofthePearsGrantwastoassistorganisationsinmanagingthechallengestheyfaced with
Covid.
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 10