Herefordshire Herefordshire Samaritans Report and Accounts For the year ended 31 March 2025 Registered Charity Number 1167937 Unaudited
Herefordshire Samaritans 2024-25 Unaudited Report and Accounts Contents Pagc Reference and administrative details Trustees, Annual Report and Statemenl of Trustees, Responsibilities Independent Examiner's Report Statement ot. Financial Activities 10 Balance Sheet 11-17 Notes on Accounts
Herefordshire Samaritans 2024-25 Reference and AdmiDlStrative Details Charity name: RegiSted Charity N umber: Principal office: Herefordshirc Samaritans 1167937 44a Berrington SL Hereford, HR4 OBJ ThL folloiving, pcoplL hai'c iicIL.d as Tru.%tCC8 during thc yL'ar'. Froni Additional roles Lorraine Malhie Richard Fent()n Claire Sambrook Dorothy Davies Carolyn Hamlyn Lesley Fleming Hilary Hargreaves I, May 2023 29" July 2021 29, July 2021 November 2024 91h September 2020 20 September 2022 I" January 2025 3 Isi March 2025 31st March 2025 3 1st March 2025 Chiiirman VILL Director TrLasurLr Secretary 3 1st March 2025 31sl March 2025 3 1st March 2025 3 1st March 2025 Offlccrs have InLludcd Tltle Name Publicity OITicer Branch Hub Liason Olyicer D¢puty Director for Voluntccr Support Depiily Director for Rccruitmciil & Selectkon D¢puty Director for Tratnin DLPUty DircLtor for OulrLdLh IT Support F.mma Wheeler Kim Brinkworth Nicola Kccr Susan Gr11th$ Altson FawLLtt RolYn PoppLr CJill Bu%by Banker5: B(Irclays Bank PIC Leicester LE87 2BB CCLA Invcstmcnt Managemcnt Limitcd l Angel Lane London EC4R 3AB Independent Examiner: RJ Frances & Co. Chartered AcLountants Suite l and 2 Marshall Business Centre Faraday Roiid Hereford FIR4 9NS
Herefordshire Samaritans 2024-25 The Trustees presc'nt thcir report and acLounts of the Lliarity for the year ended 31 March 2025. The aLLoiints liave bLcn prepared in accordiince wilh Ihe accounling policics sel out in Note l io the accounts and comply with the Lhdrity's Irusl deed, applicable law including the Charitics Act 2011, and the rwuiremcnts of the FRS 102 and Sialcmenl ol. Rccommcnded Praclicc 2015. As parl of thc rcslructuring of Samarilaii.% all branchLS arc now Tequircd io h<lVC a financial year cnd of 31 ' March. This rinancial period runs from I, April 2024 10 31 March 2025. Compc1rative figures in Ihe accounts relate to the previous accounling year. StruLture, GtsvernanL¢ INlanaxemenl The full name of the charity is"Herefordshire Samaritans" charity registraiion number 1167937. The charity is a Charitable Incorporated Organisation (CIO) registered with the Charity c.ommission. The governing document is a constitution adopted on 29 June 2016. The CIO is a succe$8or to the unincorporated associatton with rebyistration number 507570 and named 'Tlie Herefordshire Samaritan.s" which became dormant with the adoption of a new con.stitution on l October 2Ql 6, at which time all assels and liabilities were transferred to th¢ CIO. Management structure Froin l October 201 (). the brdnch has h<id a unifiLd nian<igi'incnl struLturc. ThL' hriinch is ILd by IhL. Dircctor, who is an Lx- {)1¢10 tru5tL'L. ThL DirLLtiir Lho05 and appoints a IL'adLr%hip Icdm, the mcmbcrs of whiih form thL CXLLulivc m<inagiLinLnt of the br<inch responsible for financial ond operational mallers. Members of the leadership leam may also be Irustees bul are not required lo bL. The Dircclor also 8crvcs chair of IrustCC8 on occasions whcr¢ thc Iru8tcc.% m¢ct as a scpardte body. Appolntment of the Dlrector Thc B(yard i)f Trustee8 of the Samaritans national charity, with the guidanre of the Regional DirLLtor, arrange for IhL SL'leLtion ¢ind appointrnLnl of thi branch Director whosL' thrL'¢-y¢ar tenure is Confirmed annually. Related Partles The chariiy is a branch of Samarilans. which has Uthcr branches throughout Brilain and Ireland. Risk management The Trustees continue to monitor the major risks which the charity faces and have establ ished systems to reduce those risks. Risks are reviewed at least annually. The main risks include the health and safely of volunteers and cal lers, Maintenance of Ihc Ccnlrc and ils facililics and Lhc conlinucd financiul viubility of Ihc charily. The objccllve of the eharity Herefordshire Samaritans opened on 12 November 1972 in Hereford with the prime objective of providing emotional support under conditions of confidentiality and anonymity lo people of all ages who are experieiicingy a period of per.sonal crisi.s andlor contemplating suicide. All our charitable activiti¢,s are undertaken to further our charitable purposes for the public b¢nefit. Aehievements and Performance Currently we have 105 listLning? volunteers plus 5 support voluntLL'rs at 31 MarLh 2025 The Charity aims to be operational 365 days of the year. with never fewer than two volunteers on duty at any tim¢. WL. arL linkLd into the Saniarit4ins national phonc. Cllldil sy.%tcm.
Herefordshire Samaritans 2024-25 Re¢ruitment, induction and training InduLtion and initldl CORE. trainin&T usually run% for ninL WL'Lk5. dnd for the calLndar yL'ar 2025 WL ivill be running, two training. gyroups. A>*suining CORE rcquirLmLnts arL mct, nlw volunlccr rLLruits will spLnd a Ininimum of 9 dutiLs wilh an xpcricnLL.d iiicnlor. During7 ihl firtril six inonths, timL' is spLnl ri.flLLting dnd building on cxpcricncL' whiLh foriiis parl uf EmbcddinL¥ Iraining. Exlensivc ongoTriig bupporl is providcd lo al I volunlccrs, Ihcy arc also cncoiiraged 10 5upporl cach oihcr. Contacts TLILphonL'- SpLakinb' 14.041 Email SMS FaLe-to-faL¢ in branch FaL¢-to-fdLe oulsi(l¥ branLII Total 2024-2025 2.377 127 16,545 2023-2024 14,419 14.2n4 2.854 2.854 45 17.318 17,101 19,516 18,602 20,423 23.572 25,811 2022 - 2023 43 2021 2022 15,993 2.523 1.000 2020 - 2U21 5,176 3,426 2019- 2020 16,495 18.353 20.683 2,457 3,328 3.299 1,368 90 13 2018- 2019 1,8Q3 88 2017- 2018 1,739 67 23 The branch plans to introduce online chat once the national pi lot uf the .service is completed and otTered to branches. Fundrai4ing ei'ents have included a branch 'Dawn Walk, in the autumn of 2024 and a Christmas concert organId by a branch volunteer, together raising over £3,000 in total. A stil11 at the Hereford Cathedral c.hristmas Gift Fair also rdi%ed money for Ihc branch and the Hereford Cjift Fair in Novcmbcr raised more than £ l.OnO. Fulure Plans Th¢ branLh continucs to rcnt four parkinby spaLL'S froin Arkwri¥ht OwL'ns, at a Lost ot. £333.33 PLin. Effortb to idLnlify altLrnative and Ics% ¢()sily parkinbF SP6lLLS L()nlinuc. F()11(Iwing thc LXtL'n.%ivc branLh rLfurbi%hinL'nl pri)grÉiiiiinc in and thc pur¢ha%L' of %omc additional furiiiturL for the kitchLn and Icad()ut room, IhL ri-wiring ()f %mokc aldrnis l() LnablL thL relacation of an upstairs bLLlroom has bL'cn complL'tLd and Ihc Ini)VL will take plaL¢ in Autuinn 2025. Financial review Bank account details Branch banking is conducted via a single Barclays Bank Account which facilitates a complex mandate for online transactions. Results for the year Income for the year was £38.258 (2023124 £43,915). Expenditure was £76,289 {2023124 £64.697).
Herefordshire Samaritans 2024-25 Reserves policy Al Ihe balance sheet dat¢. g¢neral easily acccssiblc rescrves {unrestricted fuDds), othcr than fixcd assets or otherwise commillcd amounls invesicd slood at L5.643 (2023124 £10.489) (Nute 15 to ihc accounls). Thc charity aims lo relain free reservcs Su1Clent lo provide ddcquale working capiliil io fund ihc corc aclivilics for onc ycar. Thc charity's asscls arc availablc and adcqualc to ful fil ihc obligalions of ihL charily. Total reserves ai the balance sheet dale were £226.324 (?023124 £266.113). this figure include.q The Re%tricted Fund (Si)ecial Appeal fuiid) which remaiiis at l93,953, the Reslriiled Fund (Reflirbishmeiit) Ivhich is al £9,79.3 (. 1112.11?4 £27,282) and tlie residual fixed éLsset.s value (e. g.: buildingi vanlelc. ) Thc Resiricted Fund (Special Appeal Fund) aims lo support the charily in a dirc financial cmcrgen¢y that would jeopardise the continuing operation of The Herefordshire Samaritans, which has been interpreted to include repairs to the building. Prlnclpal fundlng sources Income is primarily received from voluntary fund raising and donations. Gift Aid tax is reclaimed via the HMRC Gitt Aid scl)eme and Small Donations Cjifi Aid Scheme wherever pos8ible. This year there were funeral bequest and legacies donated totalling £Nil (2023124 £2,453). Investment pollcy ThL Tru%tL¢% adopt a low to mcdium ri8k stiatcgy for investmcnt%. All fixed asset investments are held in COIF (CC.LA) Income Shares, so thal income can be generated to as515t the funding of cori branLh dLtivitiL%. The invLStment aim is to cnsure that the COIF {CCLA) invLStmcnt holdings conlinue to providc a continuing rLturn lo support th¢ branch finanLLs, fund futurL proj¢Lts and hLlp rLduLL' th¥ lolal r¥lianLc on thL FriL'nds for fundraising. In linL with th¢ risk stratLgy, IhL invL'stlllLnt holdings arL in 3 funds.. FixLd IntLr¢st. Ethical and InvL&tinL'nt Funds, providinbv a sprcad ol. rcgvuldr (quarlcrly) rcturn coupled w'ilh the potcnlial for lonbier tcrm capital g7rowlh. All day to day c&h requirements are held in Ihe bank currenl accounl (Barclays). The Trustecs kccp the invcstmeni policy and performance of the COIF Income and Deposit accounls und¢r rcgular revicw. Public benefit In dr<ifiiiig this rcporl, Ihe Irusl¢cs havc complicd with ihc duly in Ihc Charitics Acl 2011. lo havc duc rcgard lo public benefii guidance published by the Charily Commission. The Samli rilans service is open lo people who are guicidal, despairing or in distress. The braiich provides a service primarily for the benefit of people in Fl¢refordshire and the qurrounding area. However, we also work with all Samaritans branches lo eii.sure 24_hour availability of Ihe service acro.ss Ihe UK. Samaritans does not charge for the service provided. Independent Examiner RJ Frances & Co. ha.s agreed to act as independent eXminer of ihe charity.
Herefordshire Samaritans 2024-25 Statcmcnt of Trustees, Re•ponsibilitiLs ThL IruslLes are respoiisible f()r pri'parii)g the Trussees, Annual Repi)ri and Ilie fiiiai)cial staleiiieiiis ii) acc()rdAiice iwiih applicable law lind Uiiiied Kingdoim Accoui)iing Standards (Uiiiled Kiiigdom Generally Accepted Accountil)bT Practice), FRS 102 and SORP 2015. The law applicable to charilies in England and Wales requires ihe trustees to prepare financial statements for each financial year, which give a true and fair view to the state of affairs for the charity, and of its incoming resources and application of resources of the charity for that period. In preparlng these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consislently. observe the meihods and principles in the Lharilies SORP 2015. mak¢ judgT¢iiicnts and cstiinatcs that arc rcasonablc prudcnt; State whether applicable accounting standards have been followed, subject to any material departure8 disclos and explained in the financial statements, prepare the financial statements on the going concern basi8 unle&8 il IS inappropriate to presume thai ihe charity will continue in busineks. The trustees are responsible for keeping proper accoiinting record.s that disclose with reasonable accuracy at any time the financial position of the charsty and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (AccounL% and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the harity and hence for taking reasonable steps for the prevention and detection of traud and other irregularities. On behalf of Ihe Trustees Lorr4iinc Mathic (Chairinan) Date:
Herefordshire Samaritans 2024-24 Independent Examiner's Report I I'eport on the accoun1% of The H¢r¢lordshir¥ Sainaril(Ini t.or the period ended 31 IMaTch 20?5. which are oul on page$ 9- RLDspectbi'e responslbilities of trustLbeS And examlner ThL Lharily'% tru%tL'cs arc rLsponsiblL li)r Il)L prLparGltion of thL aLcount.s. Thc Lh3rily'% trustLLS LonsidLY that an iiiidil 1% n(ii I'Lyuircd ltsr Ihis SCcl1' und¢r sccliuii 1441 ?) of Ihc C.liarilicb ALI 2011 { Ihc 201 l Acl) and Ihai ali indcpL'ndvnl cxdm?ndliun is needed. l( is my I'esponsibilitv lo.. examine the accounl.s under section 145 of the 2UI l Act; Iii follow IhL prLi¢LilurLS' lJid dowii in thc &7LnLral DirL¥tinn4 givLYJ b5, thL Chdi'il), cv111.4$IOn undcr 4L'Cti()n 145 {5){b) of tl)e 2011 Act: and to .slate wheiher pai'licular matiei's haiie coiiie 10 my attention. Basls of Independenl exaniiner's r¢porÉ My cxdmin4l1ion was Larricd out in aLLordan¢¢ will) tl)¥ g7cncral DircLlions givLn by ihL ChIlY ComJiiist4iUn. An exainiiialion includci> a review uf Ihe aLcouniiii¥ record5 kepi by Ihe chariiy aiid a coiiipai-ison of the accouiiis presei)ied wi15i those records. It also includes consideralion of aiiy unusual ileiiis or disclosures in the accouiil& and seL'kii) expl1allons Irom yoii as trustees concernii)g any sucli maller8. Tlie pro(edure.% undei'iaken do nol provide all the evidence Ilidl would bL rcquirc(l in #n audit, and Lons¢qu¢ntly iiu upii)ion is gyiv¢n db t(> w,hcilicr IhL JCLvuiili> pr¥sL'nl a 'lruc diid f¥ir view ' and Ilie reporl is limiled iu Iho&e mal(er5 sei oul in Ihe slalement below. Independent examlner's statement Iii coiinccliun w'ith my Lxdminalioii, iio m8llcr has conie io my aiiciilioii., Ivhicl) givcs mc rcubonablL cause io bLliiv¢ that iii any mdierial respe¢1 Ihe rLqu1r)jenIS. to keep accouiiiiiig i-ecords in a¢¢ordance with %ection 130 of (he 2011 Act; and to prepare accuunl.4 which accoi'd with ihe accounting reeords and comply with the accounting r¢quii'ement% of Ihe ?01 l Act havc not be¥n mcl. or 2) to ivhich, tn my opinion, attention Should be drawn in order to eiiable a proper understanding of ihc accoui)ts to be I'cach¥d. Sigiiied. Naine.. Aiidreiv I loiision Relei.'aiiL prof¢5sional qiialificalion or body.. FC"A 011 iIEHALF OF: RJ Frances & Co Chartered Accountant5 Suites 1 &2 Marshall 13usiiiess Cenlre Fai'aday Ruad Hereford HR4 9NS
Herefordshire Sarnarltans 2024-25 Statement of Financial Activities (Including lThcome and Expenditure Account) for the year ended 31 March 2025 Unreslriclc(I licncral Fund Rcslriclcd FunLIs Total Fund>i ?024-25 Total Fiinds 2023-24 Note Income from: Donations{in¢luding volunteers, donated expenses) and leRacies LLbS Lost element of volunteers. expenses donated Other trading activities 50,505 50,505 37.553 (18.0731 (18,073) 1.2115 .2115 1.62 Investments 4,541 4,541 4,742 Total 38,258 38,2511 43,91 Expenditure on: Raisinx funds Charilable activities 608 608 21 50,007 17,489 67,496 51,05 13.428 Other 8,185 8.185 Total 58,800 17,489 76,289 64,69 Nit inLomL I (LxpLnditurc) Trunsfers bctWLcn funds (20,542) (17,489) (38,031) (20,782) Other re¢oRnised £ains l (losses): Gains l (losscs) on invLslmcnl &%sclb Net movement in funds (1.758) (1.758) 12.51)5 (22,300) (17,489) (39,789) (8,187 Reconciliation of Funds: Tolal t.unds brought forward al l April 2024 144,878 121,235 266,113 274,30 Total funds carried forward at 31 March 2025 IEI
Herefordshire Samaritans 2024-25 All acllvities are classed as continuing. The note.1 oil pages 11-J 7]orm part of these account.F. Balance Sheet at 31 March 2025 2024_2.5 ?02.3- ?4 IVolL' lied assets Tangible assets Investments - COIF Investment Accounts 69,729 150,952 77,914 10 177,710 Total fixed assets 220,681 255,624 Current assets c.ash at bank and in hand OthLr dLbi()r8 11,506 1,883 9,358 1.131 12 Total current assots 13,389 10,489 Ligbilities CrLditors.' ainounts du¢ within onL y¢ar 13 7,746 Net current a55Ct5 5,643 10,4149 Total assets less current li#bilitles 226,324 26fy,113 Net asscts 226,324 266.113 Funds (if ihe Charity UDrcstricl¢d - Branch General Fund 13 122,578 93,953 9.793 144.878 Restricted - Special Appeal Fund Restricted - Refurbishment Fund 14 93,953 14 27,282 Total charity funds 226,324 266,113 Thc Notes on pagLS I I 10 17 form part ot" thLsL' acLounls. The accounts on pagcs 9 lo 17 wcrc appruved by thc truslees on 2025 and signcd vii Ihcir bchall" by.. Lorrainc Malhic (Chairnian) Dale: IS Dorothy Davi¢s (Trea5urL'r) Diltc.. 10
Herefordshire Samaritans 2024-25
Notes on Accounts
for the year ended 31 March 2025
I Principal accounting policies
Basis of aecounting
Thc linancial st(Ilemcnls have been prepared in accord1¢ nce with Accoiinling and Rcporling bj, Charitics.. Slalemcnt of
R¢conimendLd PrilCiiCC applicable lo chiiril ics prepariiig their accoiinls in accordancc with thc F'inancial Rcporling Si(Ind<ir(I
applicabl¢ in Ihe UK Republic of Irel}d (FRS 102) (effective l January 2015) (Charilies SORP (FRSIA), the
Financial Rcpoi1ing Standard applicable in the UK and Republic of Ircland (FRS 102). All a¢tiviti¢s are cla&s¢d as
continuing.
Income recognltlon policies
All incoming r¢sources. including voluntary income re1ved by way of donations and gifts and legacy income. is included
in the Siatemcnt of Financial Activities (SOFA) when received. Gross fund-raising income from events organised by the
charity itself is included in the SOFA when received.
Gross fund-rai.sinbi income generated by Tl)e Friends of Hereford.5hire Samarilans is recognised in the SOFA once received
part of The Friends. overall contribution, a]id the a$8ociated fund-raising costs separately disclosed in Note 5.
Donated licrvlces
'rhe gyen¢i-al volunteer time of the Friends is not recogiiised. please refer lo the Trustees, annual report for more information
on their conlribLltion.
Interesl receii'able
Interest on fiinds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is
normally upon notification of the interest paid or, payable by the bank.
Investments
FixL'd as%LI invL'%lmL'nls are st
Herefordshire Samaritans 2024-25 Notes on Account5 for the year ended 31 March 2025 (continued) Fixed Assets ASSL'ls co%ling £100 or morc iifL Laplliilld dnd dcprcciatcd. DeprLYidli()n is provided (In illl lang7iblc fixLd asSCl% hcld by IhL Lh(IfiLy lor lib own usc oil d slraiglil-linc b&tsib, wriliiig oft. Ihcir cosl ovcr Ihcir Lslimdied usel ul lives as Inllow4'. PrLniibLb 50 year* Furniture and equipment 5 years Motor vehicles 4 years Computer equipment 3 years Cash at bank and In hand C&sh at bank and in hand includes c&sh and short term highly liqiiid investment.8 with a short maturity of three months or less from the date ot acquisition or opening of the deposit or similar account. Expendlture Incluslve of VAT F.xpenditure is accounted for on a payments basis and has been classified under headings that aggregate all cost related to the category. Where costs cannol be directly attributed to particular headings, they have been allocated to activitie8 on a basis consistent with use of the r£source8. Support costs are those inCued relating to .supporting the charity's activities. Cjovcrnancc costs arc thnsc Losls incurrcd regarding compliancc with con.%titutional and statutory rcquiremcntS. ExpLnditurL is Llussified undLr thL folloivinby activity hcddings.. C()st.8 of raising fund% compri.sL t'undrai.singy costs, Fri¢nds LxpLns and shop LXPLnscs. IxpciidiluiL on ihilTltablL' a¥tivitiLs includLs ILILph()nL costs, voluntLers' travel costs, rL'Lruitm¢nt and selection costs, ¢onfLrcnLes and rcgional niL'clin&ys. Other costs repreqent those items not falling into any other heading. Alloeatinn of support cost$ Support Losts arc tliosc funLtions that assist the work of the charity but do not directly undcrtake charitable activities. Support costs include utilities costs. adinini%tralion costs, housekeeping. publicity, van costs. Equipment and repairs, visit cosls, honorari4 annual levy. data protection. accounting and indcpendenl examination cost8 and AGM and ECJM cosls. Taxatlon No provi.sion for taxation is included in the accounts as the charity ts entitled to the exemption from tax afforded by S¢ction 505 of the Income and Corporation Taxes Act 1988. Funds Unrestricted funds are held for routine usc in accordance with the charity's objects. Rcstricled fund5 are sums donated to the charity for a spccified purpose. Currenily only the Special Appeal Fund exists to support the charity in a dire emergency that would jeopardise the continuing operation of Hereford%hire Samaritans. which has been interpreted to include repairs to the building andlor shop development. 12
Herefordshire Samaritans 2024-25 Notes on Accounts for the year ended 31 March 2025 (continued) Unrestricted General Fund Restricted Fund Total Funds Tolal Funds 2024-25 2024-25 2U24-25 2U23-24 Donations and Legacies Donalions 55,428 55,428 (4,923) 50,505 34,33 Gifi Aid Tax Reclaim (4.923) 3,217 50,505 37,553 2024-25 2024-25 2024-25 2023-24 Other tradln2 actli'ltles Ilranch FundraisinR. includinll raffle 500 Club 295 1.285 ,285 1,285 1,325 1,62 1,285 21)24-25 2024-25 2024-25 2023-24 Investment income Chariti¢s OffiLial Inv Fund dividl'nd 4,541 4,541 4.541 4,742 4,742 2024-25 2024-25 2024-25 2023-24 Cost$ of Ralsln2 funds Brancli fundraising cosls 608 608 219 608 608 21 Unre5trlcted General Fund Re5trleted Fund Total Funds Total Funds 2024-25 2024-25 2024-25 2023-24 Charilable actlvilies Telephone & Broadband Volunteer travel costs 3,219 16.634 3,219 3.47 16.634 18,898 Duty parking cost Recruitment, selection, SIT 4,009 875 4,009 4.00 875 62 Support co%t.% - SL'L notL 7 25,270 17,489 42.759 24,04 50,007 17,489 67,496 51,05 13
Herefordshire Samaritans 2024-25
Notes on Accounts
for the year ended 31 March 2025
(continued)
Support costs Supporl cosls ar¢ alloculcd dccording lo Ihc
Herefordshire SamaritaDS 2024-25 Notes on Accounts for the year ended 31 March 2025 (continued) 9 Tangible fixi.d as¥i'ts PrupLrli' and Improvements Furniture and equipment Mi)tor vehlele Total Cost l April 2024 Addition 188,153 52,027 38,588 278.768 31 March 2025 188,153 52,027 38,588 278,768 Depreelation l April 2024 Charge for year 31 March 2025 114.661 52,027 34,166 4.422 200,854 8,185 3,763 118.424 52,010 38,588 209.039 Net book amount 31 March 2025 69,729 73,492 69,729 31 March 2024 4,422 77,914 202&25 2023-24 io Investments COIF inLomc sharcs al openin% markct valuc l April 2022 COIF income sharctr* purched COIF incomc shÉir¢s sold 177.71 180.115 (25,000 (1,758 (15,000) 12,595 Nel unrealised gain l (loss) on investments Closing market value 31 March 2025 150,95 177.710 Cost 31 March 2024 and 2n25 - see note below Investm¢nts are stated at fair value, being the market value at 31 March 2025. The historic cost of thcsc invcstmcnts is not rcadily availablc. Given that investments repsent a significant proportion of the charity's assets, the Trustees have considered the disclosure requirements of the Charitie8 SORP (FRS 102). In thc absencc of reliable records, the trustces have rcsolvcd to treat the fair value at 31 March 2025 (£150.952) a.s the deemed cost of the portfolio for future reporting purposes. This will enable consistent disclosure of both cost and fair value in subsequent years. 15
Herefordshire Samaritans 2024-25 Notes on Accounts for year ended 31 March 2025 (continued) ii. 2024-25 2023-24 Cash at b*nk and in hand BrdiiLh bdnk LurrLnl dLCIILinl l illLludink -500 Club bcil<illcL) 1.51)C) 9,35 11,)06 9,35 12. 2024-25 2023-24 Other debtors Insurance prepayment 1,883 13. 2024-25 2023-24 CredStors Accruals 2,823 Gift Aid Overclaim 4,923 7,746 14 UDrestrl¢tcd funds Balance Aprll 2024 Ineomlng resources Resources expended Unreallsed Galn I (Loss) Balance 31 March 2025 BranLlI GLnLral Fund 144,878 38,258 (58,800) (1,758) 122,578 Thi.f.lun<l i.¥ availablefur ihe day-lu-daj, (i('livilieJ of Ihe churilj,. 15 Restricted Funds Bydlance l April 2024 Ineoming resources Resources xpended Unrealised Gain Balance 31 March 2025 SpLLial AppL(Il Fund RLfurbishin¢nt Fund 93,953 93.953 27,282 (17.489} (17,489) 9,793 103,746 121,235 The Sp-Lial Appedl Fund wa.4 L%tablishL.d to support ihL charity in a dirl financial einer¥cnLy thilt M'ould jL()pardisL' thL' c(Intinuinbp operation of HercfordshirL. Siimiirililiis whi¢h has heL intLrprelcd as includingi rcpdirs to thL building ¢indl()r shop d¥vclopmcnt. ThL. RcfurbishmLnt Fund was Lstablishcd in 2022 to financc thc rcfurbishincnt of thL branLh's duty room and publiL arLas. 16
Herefordshire Samaritans 2024-25 Notes on Accounts for year ended 31 March 2025 (continued) 16 Analvsis of nel assets between funds Unrestricted General Fund Restricted Funds Total Tangibl¢ fixed &ssets Inveslments 69.729 69,729 150,952 5,643 226.324 47,206 5,643 103,746 Net curT¢nt a&sets 122.578 103,746 17 Truslees, remuneratlon and expense Nv slaff are cmploycd by thc charity, but in Oclvbcr 200? in accordance with rule 8 subscction 2 of ihc Conslilulion, il W¢lS dccided lo pay an hunorarium of £ 100 pcr month Lach to thc Trcasurcr <uid Ihe Secrctary. During Ihc pcriod Mr Chris Wrighi rc¢¢ived £Nil (7023124 £700) lyid Mrs Clair¢ S(Imbrook £Nil {2023124 £500), as Trcasurcrs, Lorna Grill ILhs rcccivcd ££)00 12023124 £1,200) as Sccrclary. Thc I'ruslccs dccidcd lo stop paying honoraria at the end of thc last accounling y¢dr. Noiie of (he oihcr Chily's Truslecs arc dir¢clly or indirectly rcmuncratcd in any wuy. It ts the policy of the Cli{7tY io rcimbursc iii full dll cxpcnbcs propLrly incurrcd by voluntccrs rcl¥iling to ils charilable activities. The Trustees and rnembers of the management commlttee are reimbursed for travel costs for attending n)eetings, telephone, poslagc and other similar expenses which they incur performing their duties as Trustees or members of the managemwit committee. Expenses propeily incurred by them in their role &$ voliinte¢rs are reimbursed. During the year Trustees received reimbursement of siich expenses totalltng £2.702 (2023124 £303). No ainounts were due to the Trustees al the year end. (Those Trustees reimbursed during the period were: Lorraine Mathie. Carolyn Hamlyn, Richard Fenton, Lesley Fleniing and Dorothy Davies) 18 Relaled party transactions H()n()raria and ¢XPLnsLS have been referrL'd to above. 19 Indemnity insurance The Samaritans has centrally effected professional indemnity insuranLe to protect employees, Truslees. dirL¢tors and other voluntLYr inLIMhLY5 1)f all Sainaritan BrdnLhLs. 17