**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:
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.
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...
Page 7
**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...
Page 8
**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.
Page 10
**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