REGISTERED CHARITY NUMBER: 1167881
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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 2025
| Page | Page | 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 |
HASTINGS AND ROTHER SAMARITANS CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charities main objectives are to provide support for people who are suicidal, despairing or in distress in order to reduce the incidence of suicide; and to advance education by providing society with a better understanding of suicide, suicidal behaviour and the value of expressing feelings that may lead to suicide.
Public benefit
The Trustees confirm that they have complied with their duty to have due regard to the Charity Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The charity is dependent upon the work of its volunteers, many of whom, in addition to their duties, raise money via a series of events and appeals. Local businesses, charities, churches and individuals also give considerable support. Details of donations received are set out in the attached notes.
FINANCIAL REVIEW
Reserves policy
The trustees have agreed a reserves policy that a cash position representing 24 months of annual outgoings should be maintained where possible. Fund balances at 31 March 2025 totalled £240,081 of which net current assets were £15,519. The trustees consider that the trust can meet its liabilities as and when they fall due. The trust remains dependent on the generosity of its supporters, and the trustees would like to thank everyone involved in the trust's activities during the year.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a constitution adopted upon registration as a Charitable Incorporated Organisation (CIO).
Recruitment and appointment of new trustees
There is a minimum of 3 and a maximum of 13 Trustees. All Trustees retire at each AGM but may offer themselves for re-election, save that the maximum term of service is 6 years.
Annually, volunteers are requested to put their names forward to fill vacancies and are elected at the 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 2025
Trustees
Ms G Angel R Persaud (resigned 18/1/2025) Ms O Ainsley (resigned 18/1/2025) Ms K Williams G Mulhern (resigned 28/4/2025) G Dyer (resigned 18/1/2025) I Marsh Ms S A Varney (resigned 18/1/2025) D Tasker G Wilson (appointed 17/7/2025) D V Simpkinson (appointed 18/1/2025) Ms J A Tomalin (appointed 18/1/2025) Ms M C Amato (appointed 18/1/2025)
Independent Examiner
Gibbons Mannington & Phipps LLP Chartered Accountants 82 High Street Tenterden Kent TN30 6JG
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
...................................................... D Tasker - 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
I report to the charity trustees on my examination of the accounts of Hastings and Rother Samaritans CIO (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust'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 Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
D Ashby FCCA ACA
Gibbons Mannington & Phipps LLP Chartered Accountants 82 High Street Tenterden Kent TN30 6JG
Date: .............................................
Page 3
HASTINGS AND ROTHER SAMARITANS CIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 5,076 Other trading activities 4 2,812 Investment income 5 699 Total 8,587 EXPENDITURE ON Charitable activities Provide a telephone service, the recruitment and training of volunteers and the publicity for the charity's work 53,891 Governance costs 576 Other - Total 54,467 NET INCOME/(EXPENDITURE) (45,880) RECONCILIATION OF FUNDS Total funds brought forward 280,099 TOTAL FUNDS CARRIED FORWARD 234,219 |
Restricted funds £ 1,500 - - 1,500 500 - - 500 1,000 4,862 5,862 |
2025 Total funds £ 6,576 2,812 699 10,087 54,391 576 - 54,967 (44,880) 284,961 240,081 |
2024 Total funds £ 10,493 2,854 954 14,301 31,292 503 - 31,795 (17,494) 302,455 284,961 |
|---|---|---|---|
The notes form part of these financial statements
Page 4
HASTINGS AND ROTHER SAMARITANS CIO
STATEMENT OF FINANCIAL POSITION 31 MARCH 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 224,562 CURRENT ASSETS Cash at bank 31,547 CREDITORS Amounts falling due within one year 9 (21,890) NET CURRENT ASSETS 9,657 TOTAL ASSETS LESS CURRENT LIABILITIES 234,219 NET ASSETS 234,219 FUNDS 10 Unrestricted funds Restricted funds: Improvements in training Benefit the people of Hastings Recruitment Pears grant TOTAL FUNDS |
Restricted funds £ - 5,862 - 5,862 5,862 5,862 |
2025 Total funds £ 224,562 37,409 (21,890) 15,519 240,081 240,081 234,219 391 2,000 2,204 1,267 5,862 240,081 |
2024 Total funds £ 224,562 83,042 (22,643) 60,399 284,961 284,961 280,099 391 1,000 2,204 1,267 4,862 284,961 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 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 2025
1. STATUTORY INFORMATION
Hastings and Rother Samaritans is a charitable incorporated organisation, registered in England and Wales. The charity's registered number and principle address can be found in the Report of the Trustees.
2. ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property
- not provided
TAXATION
The charity is exempt from tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
DEBTORS
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. 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 2025
| 3. | DONATIONS AND LEGACIES | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Donations, legacies and gifts | 6,576 | 2,993 | |
| Compensation | - | 7,500 | |
| 6,576 | 10,493 | ||
| 4. | OTHER TRADING ACTIVITIES | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Events and activities | 2,346 | 2,554 | |
| Centre Shop | 466 | 300 | |
| 2,812 | 2,854 | ||
| 5. | INVESTMENT INCOME | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest received | 699 | 954 | |
| 6. | TRUSTEES' REMUNERATION AND BENEFITS | ||
| There were no trustees' remuneration or other benefits for the year ended 31 March | 2025 nor for | ||
| the year ended 31 March 2024. |
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
| 7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 9,493 Other trading activities 2,854 Investment income 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) |
Restricted funds £ 1,000 - - 1,000 7 - - 7 993 |
Total funds £ 10,493 2,854 954 14,301 31,292 503 - 31,795 (17,494) |
|---|---|---|
continued...
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HASTINGS AND ROTHER SAMARITANS CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
| 7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| fund | funds | funds | ||
| £ | £ | £ | ||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 298,586 | 3,869 | 302,455 | |
| TOTAL FUNDS CARRIED FORWARD | 280,099 | 4,862 | 284,961 | |
| 8. | TANGIBLE FIXED ASSETS | |||
| Freehold | ||||
| property | ||||
| £ | ||||
| COST | ||||
| At 1 April 2024 and 31 March 2025 | 224,562 | |||
| NET BOOK VALUE | ||||
| At 31 March 2025 | 224,562 | |||
| At 31 March 2024 | 224,562 | |||
| No depreciation is charged in respect of the freehold | property, as | the charity maintains the | ||
| property and any depreciation charge would be minimal. | ||||
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Other creditors | 21,890 | 22,643 | ||
| 10. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1/4/24 | in funds | 31/3/25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 280,099 | (45,880) | 234,219 | |
| Restricted funds | ||||
| Improvements in training | 391 | - | 391 | |
| Benefit the people of Hastings | 1,000 | 1,000 | 2,000 | |
| Recruitment | 2,204 | - | 2,204 | |
| Pears grant | 1,267 | - | 1,267 | |
| 4,862 | 1,000 | 5,862 | ||
| TOTAL FUNDS | 284,961 | (44,880) | 240,081 |
continued...
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HASTINGS AND ROTHER SAMARITANS CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
10. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Benefit the people of Hastings Harry's Fund TOTAL FUNDS Comparatives for movement in funds |
Incoming resources £ 8,587 1,000 500 1,500 10,087 |
Resources Movement expended in funds £ £ (54,467) (45,880) - 1,000 (500) - (500) 1,000 (54,967) (44,880) |
|---|---|---|
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1/4/23 | in funds | 31/3/24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 298,586 | (18,487) | 280,099 |
| Restricted funds | |||
| Improvements in training | 391 | - | 391 |
| Benefit the people of Hastings | - | 1,000 | 1,000 |
| Recruitment | 2,211 | (7) | 2,204 |
| Pears grant | 1,267 | - | 1,267 |
| 3,869 | 993 | 4,862 | |
| TOTAL FUNDS | 302,455 | (17,494) | 284,961 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 13,301 | (31,788) | (18,487) |
| Restricted funds | |||
| Benefit the people of Hastings | 1,000 | - | 1,000 |
| Recruitment | - | (7) | (7) |
| 1,000 | (7) | 993 | |
| TOTAL FUNDS | 14,301 | (31,795) | (17,494) |
Improvements in Training
These monies were donated by Tesco, via their 'Bags of Help' scheme. The monies have been earmarked to pay for improvements to the training room.
continued...
Page 9
HASTINGS AND ROTHER SAMARITANS CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
10. MOVEMENT IN FUNDS - continued
Benefit the people of Hastings
These monies were donated by The Francis and Eric Ford Trust to help pay to benefit the people of Hastings.
Recruitment
These monies were donated by the Co-Op to assist with the recruitment of volunteers.
Pears Grant
The purpose of the Pears Grant was to assist organisations in managing the challenges they faced with Covid.
Harry's Fund
The purpose of this donation was to be used exclusively for the benefit of the volunteers in pursuit of their work supporting callers in distress.
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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HASTINGS AND ROTHER SAMARITANS CIO
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 2025 £ INCOME AND ENDOWMENTS Donations and legacies Donations, legacies and gifts 6,576 Compensation - 6,576 Other trading activities Events and activities 2,346 Centre Shop 466 2,812 Investment income Interest received 699 Total incoming resources 10,087 EXPENDITURE Charitable activities Council tax and water rates 957 Insurance 880 Light and heat 1,757 Telephone 2,578 Publicity and advertising 156 Cleaning, repairs and renewal 2,478 Provisions 259 Training and conferences 510 Computer costs 303 Branch contributions (819) Postage, stationery and sundries 971 Volunteer expenses 1,190 Outreach 111 Building project - Events and activities 94 Refurbishment project 42,966 54,391 Support costs Governance costs Accountancy and legal fees 215 Independent Examiners fee 361 576 Total resources expended 54,967 Net expenditure (44,880) |
2024 £ 2,993 7,500 10,493 2,554 300 2,854 954 14,301 1,161 824 1,518 2,492 326 4,276 574 531 732 12,176 268 1,085 744 3,940 645 - 31,292 209 294 503 31,795 (17,494) |
|---|---|
This page does not form part of the statutory financial statements
Page 11