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:
RegiSte￿d 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 Gr1￿1th$
Altson FawLLtt
Ro￿lYn 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 Lho0￿5 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 organI￿d 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 Su￿1Clent 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 eX￿miner 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), cv11￿￿1.4$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 Ch￿IlY 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)
expl￿1allons 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 r￿e1ved 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<ltLd at bid rn￿kLt valuL.
RLaliscd and unrL'aliscd gains and losscs on invcstinents shown on Il)e SOFA,
Fund accounllng
UnrLbtriLtLd funds arL' availablL' to SPL'nd (>n dLtivitlLS Ihat furlhLr any of IhL purp()sL's of thc. charily.
RL'.%triLtL'd fund4 arL. d()nation% whiLh thL d(Inor has SPLLifiL.d arL to be si)Icly u8cd for paniculdr aspL'Lts of the charity's
work, or for spL'Lific projLLts bLingi undLrtdkLn by the Lharity.
Going Coneern
No matcrial unccrlaintics cxistLd ai ihis or Ihc prcvious ycdr cnd.
Financially, allhoug)h £25k (21)23124) £15k was drawn Irom rc5crvcs lo cover day lo day funding, thc Branch rcmains in a
secure financial position wilh well over 12 moi)Ihs balances available lo draw on.

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 Laplliill￿d 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 inCu￿ed 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 LxpLn￿s 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 <icliviLy lo which Ihcy rclalc.
Support
Governance
Total
Basis nf
apportionment
202_1_24
Utilities
6,286
6,286
Charitable activities
5,262
3.413
Administration
2,899
4,030
Charitablc activitie
Housekc¢ping
Van cut>ts
3,406
3,406
348
Charitable aLtiviti¢s
3,871
566
1.479
Charitablc activities
Equipment, mainlenance and repairs
Sundries
20,271
1,621
20,271
1,621
Charilable aclivilies
4.343
charitable activities
8311
Honoraria
900
900
Governance
2,41)0
Accountancy
General oifice levy
Data Protection
2,970
2.892
2,970
2,892
Govemance
1.800
Governance
1,514
35
35
Governance
35
35.962
6.797
42.759
24,042
Unrestricted
GenLral Fund
Restrictcd
Fund
Total
Funds
TotAI
Funds
2024-25
2024-25
2024-25
2023-24
8 Other expenditure
D¢prcciation Buildings
Dcprcciation Van
Depreciation Furniture and F.quipment
3,763
4,422
3,763
4,422
3,763
9.648
17
8.185
13,428
14

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* purch￿ed
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 rep￿sent 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 Ch￿ily'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