OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

SAMARITANS OF SALISBURY AND DISTRICT REGISTERED CHARITY NO. 1168019

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Contents

Page

1-3 Trustees’ Report 4 Independent Examiner's Report 5 Statement of Financial Activities 6 Balance Sheet 7-13 Notes to the Accounts

Page 1

SAMARITANSOF SALISBURY AND DISTRICT TRUSTEES' REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present this report together with the financlal statements of the Charity for the year ended 31 March 2021. The financial statements have been prepared In accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's governing document, the Charltles Act 2011 and 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 and the Financial Reporting Standard applicable In the UK and Republic of Ireland, FRS 102.

LEGAL STATUS

Samaritans of Salisbury and District Is a charity ("the Charlty") registered in England and Wales under the Charities Act 2011 with reglstered number 1168019. It is a Charitable Incorporated Organisation estabtished on 4 July 2016 and Is governed by its constitution of the same date.

The Charity is recognised by the charitable company timited by guarantee known as Samaritans ("the Central Charity") as an affillated branch of the Central Charity. Each member of the Charity Is a member of the Central Charity and the Director for the time being of the Charity is appointed by the Counctl of the Central Charity. The Counctt of the Central Charlty has the power to withdraw recognition of the Charity as an affiliated branch of the Central Charity.

Samaritans Central Offtce is The Upper Mill, Kingston Road, Ewell, Surrey KT17 2AF

ADDRESS OF THE CHARITY : 42 Milford Street, Salisbury, Wiltshire, SP1 2BP

WEBSITE ADDRESS :

www. samaritans.org/branches/samar|tans-salisbury-and-district

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |TRUSTEE|BOARD| |TRUSTEES OF THE|CHARITABLE|INCORPORATED|ORGANISATION| |Mrs|D|Mitchell|Director|{Appointed|11.07.17)|{Resigned|07.07.20)| |Mr|P|Jordan|Director|(Appointed|07.07.20)| |Mrs|L Marsh|Treasurer|(Appointed|11.07.17)|(Reappointed|07,07.20)| |Mrs S|Edwards|Secretary|and Vice-Director|(Appointed|23.08.16)|(Reappointed|07.07.20)| |Mr|R|Streatfelld|(Appointed|11.07.17)|{Resigned|07.07.20)| |Mrs|D|Akers|(Appolnted|11.07.17)|{Reappotnted|07.07.20)| |Mrs|J|Clamp|(Appointed|17.07.18)|(Resigned|07.07.20)| |Mr|S|Oxley|(Appointed|17.07.18)|(Resigned|24.11.20)| |MrT|Bromfield|(Appointed|07.07.20)|(Resigned|08.12.20)| |Mr W|Richardson|Co-Opted|(Appolnted|31.12.20)| |Mrs A|Wills|Co-Opted|(Appointed|31.12.20)|

----- End of picture text -----

The Director, who is appointed by the Central Charlty, will hold the post for 3 years and become chalr of the Trustee Board. All those trustees seeking election to the Board which has a maximum number of 13 can serve for a maximum of 6 consecutive years.

Each member has one vote with the Chair of the meeting having the casting vote. The board has power to co-opt up to 2 trustees to the committee to fill gaps in expertise, they are required to offer themselves for election by the membership at the next AGM.

Trustees can be nominated from the Charity's Listening Volunteers, the Charity's Support Volunteers and any other additional individual; they are proposed and seconded by Members of the Charity prtor to the AGM, and elected at the AGM.

MANAGEMENT OF THE CHARITY

The Branch Leadership Team, which meets at least 4 times per year, is responsible for the general management of the charity and Its property and affairs. The Branch Leadershtp Team comprises Director (trustee), Vice-Director (trustee), Deputy Directors (who are not trustees) and all other Trustees. The Director Is responsible for and has absolute authority over the day to day conduct and work of the charity.

Page2

SAMARITANSOF SALISBURY AND DISTRICT TRUSTEES’ REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 continued)

----- Start of picture text -----
PROFESSIONAL ADVISERS
Bankers : HSBC, 19 Minster Street, Salisbury, SPi 1TE
Independent Examiner : Mrs N A Halls FCA, Fletcher & Partners, Crown Chambers, Bridge Street
Salisbury SP1 2LZ
Solicitor = Mr T Bishop, Bonallack & Bishop, Rougemont House, Rougemont Close
Sallsbury SPi 1LY
Investment Advisers : Cazenove Capital, Schroder & Co Ltd, 1 London Wall Place, London, EC2Y 5AU
----- End of picture text -----

AIMS AND ORGANISATION

The aims of the Charity under its constitution are: to enable persons In Salisbury and the surrounding area as well as elsewhere who are experiencing feelings of distress and despair, including those who may be at risk of suicide, to recelve confidential emotional support at any time of the day or night in order to Improve thelr emotional health and to reduce the risk of suicide; to promote a better understanding in society of suicide, sulcidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health; and

to collaborate with and support the Central Charity and its affiliated branches in fulfilling these objects. The Charity is required to have at least two volunteers avallable when its premises are open at any time of the day or night to benefit people who are passing through a time of crisis.

INVESTMENT POWERS

The Branch Leadership Team has power to invest money not Immediately required for its purposes in purchase of stocks, shares, funds, securities, land, buildings or property of any nature as may be thought fit in all respects as If they were the absolute owners beneficially entitled. An Investment sub-committee (of three trustees) meets the stockbrokers once a year. The Trustee Act 2000 applies with effect from 1 February 2001.

RESERVES

The Charity had unrestricted reserves at the perlod end totalling £440,635 and restricted reserves of £17,000. However this £440,635 includes a Premises reserve of £250,000 representing the fair value of its freehold property, the retention of which is essential for the Charity's operations, and a Premises Repalr Reserve of £60,000 retained to provide for the repairs to the listed building.

This leaves free reserves of £130,635 of which £2,726 is represented by tangible fixed assets.

The policy of the trustees is to try and maintain two years of annual expenses as free reserves to allow for variations in annual income and possible stock market losses. The aim each year is for annual income to cover annual expenses, this period has included a benefit from Fund Raising; however, the annual Sams Ride which It was hoped could be repeated in 2020, was cancelled due to Covid-19, nor can it be held in 2021. However, there are no material uncertainties regarding the charity's ability to continue as a going concern.

TRUSTEES' RESPONSIBILITIES FOR THE PREPARATION OF THE ACCOUNTS

The Trustees are responsible for preparing the Trustees’ Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards. Under the law applicable to charities, the Trustees have elected to prepare accruals accounts which must give a true and fair view of the state of affairs of the Charity and of its Incoming resources and application of resources for that period. In preparing those financial statements on the accruals basis the Trustees are required to :

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financlal position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charitles (Accounts and Reports) Regulations, and the provisions of the Charity's schemes. They are also responsible for taking reasonable steps for the prevention and detection of fraud and other irregularltles.

Page 3

SAMARITANSOF SALISBURY AND DISTRICT TRUSTEES" REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 34 MARCH 2021, {continued)

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

During the year, the branch was open and working on average 500 hours per month. Over the course of the year, we recelved 26,165 contacts, 23,643 by telephone and 2,522 by email. 5 Volunteers also support the Listener Scheme

at Erlestoke Prison.

Outreach to schools, colleges and dactors' training ralsing awareness of our services Is a regular activity. With reference to the Royal London Grant of £10K, due to COVID-19 restrictlons, the planned collaboration with the schools to date has not been able to be completed. However, after discussions with the Wlltshlre Community Foundation (WCF), It was agreed that, due to lack of income coupled with additional unseen overhead costs, WCF approved that the Royal London grant be utilised during the current flnanclal year, by December 2020 to offset the loss of fund raising Income and additional costs. WCF confirmed that the grant was awarded as unrestricted and as such, can be used towards any costs providing these are in line with our Charity's objectives. Under normal circumstances, we have an occasional presence at the railway station and give talks to local community and military groups. The Charity had 104 active tistening and 10 support volunteers at the period end, of whom 14 are new members who successfully completed thelr Preparation Course durlng the year or transferred to us from other branches.

The Trustees confirm that they have complled with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising thelr powers and dutles.

REVIEW OF TRANSACTIONS AND FINANCIAL POSITION

The format of the accounts complies with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charltles preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland (effective 1 January 2019), The Charitles Act 2011 and the Charlty's gqverning document.

The Charity received total income of £76,411 (2020: £63,582) during the perlod of which £10,000 was a designated grant income from Royal London. The total expenses were £77,619 (2020: £56,965), of which £18,958 (2020: £25,312) was spent on direct charitable activities, £10,000 on Royal London Project, £2,500 (2020: £1,835) on fund raising costs and £2,416 (2020: £2,943) on governance and administering the Charity plus the New Branch Contribution (NBC) of £43,715 (2020: £21,876), giving a net loss of £1,208 (2020: net profit £6,617) for the year. Investments increased by £37,935 (2020; decrease £16,992) in value during the year. The Charity's resources Increased by £36,728 in total during the perlod and it therefore had net assets of £457,635 (2020: £420,907) at the year end.

The volunteers, in addition to thelr considerable commitment to attendance at the Centre supporting suicidal and others In despalr or distress, bear the total burden of administering the Charity apart from cleaning which Is outsourced. Volunteers on average give 15 hours of service per month.

The Charity continues to be extremely grateful to Wiltshire Councll who gave 100% relief on rates, worth some £3,300, on our premises at 42 Milford Street.

Total income was £12,829 more than the last perlod; expenditure was £21,740 more than In the previous period. As with last year, an assumption of the average cost per annum of the Charity's operations for 2021/22 will be difficult to make due to the continuing situation attributed to Covid-19. However, as we now come out of the "Lockdown" restrictions, hopes are raised regarding a return to the usual level of fund raising. The Trustees agreed to the suggestion made by our Investment Manager that the Portfollo be switched to their Charlty Responsible Multl-Asset Fund. This was done in April / May 2020 and the galn to the value has been tremendous. This In the tlme of great turbulence In the Markets. As a consequence, around 12% of this year’s costs are covered by Investment income, with a further approx. 1.5% by monthly and annual donations. Regular monthly and annual donations have remalned similar to last year.

RISK MANAGEMENT

The Trustees actively review the major risks which the Charity faces on a regular basis and believe that malntaining our free reserves at the levels stated above will provide sufficient resources In the event of adverse conditions. The Trustees have also examined other operational and business risks which we face and confirm that they have established systems to mitigate the signiflcant risks, such as the Volunteers undergoing training before belng allowed to be a contact.

Approved and Signed on behalf of the Trustee Board

Trustee Signed: SteyS8eo CO OKO S. Ehwosrds On Date: Or .O&, a4

AAR

Page4

ISB AND D CT

TS F TH N

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS OF SALISBURY AND DISTRICT

I report to the trustees on my examination of the accounts of Samaritans of Salisbury and District (the Charity) for the year ended 31 March 2021, which are set out on pages 5 to 13.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 Charity 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.

Signed: KArolowHe

Name: Nicola A Halls

Relevant professional qualification or membership of professional body (if any): FCA

Address: Fletcher & Partners, Crown Chambers, Bridge Street, Salisbury SPi 2LZ

Date: Qa! June 2021

Page2

SAMARITANSOF SALISBURY AND DISTRICT STATEMENTOF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Income from Note Unrestricted
Funds
E		 Designated
Funds
£		 Restricted
Funds
£		 2021
Total
£		 2020
Total
£
Voluntary income 2
Donations and Legacles 37,612.79 10,000.00 - 47,612.79 22,996.02
Easygiving 96.00 - - 96.00 120.14
Gift Aid 2,250.26 - - 2,250.26 3,716.21
Actlyttles for Generating Funds: 3
Fund Ralsing Events/Flag Days 15,913.01 - 15,913.01 28,334.50
100+ Club 1,680.00 - - 1,680.00 1,320.00
Investments
UK Dividends and Interest		 5 7,062.66 - - 7,062.66 5,860.58
UK Bank Deposit Interest 10.95 - ~ 10.95 85.61
Charitable activities 1.785,52 - : 1,785.52 1.149,23
Total Jncome 66,411.19 10,000.00 aa 76,414.19 63,282.29
Expenditure on
Ralsing funds 4 2,499.87 - - 2,499.87 1,835.45
Charltable activitles 6 28,958.32 - - 28,958.32 30,311.56
Governance costs 8 46,161.02 = 46,161.02 24,818, 67
77,619.21 = = 27,619,214 56,965.68
(11,208.02) 10,000.00 - (1,208.02) 6,616.61
Netgains/(losses) on investments
Reaftsed Galn/(Loss) on Investments 10 7,164.42 - - 7,164.42 1,981.39
Unreatised Galn/(Loss) on Investments 10 30,771.50 - - 30,771.50 (18,973.19)
Net Income/ (expenditure) 26,727.90 10,000.00 - 36,727.90 (10,375.19)
Transfers between Funds 10,000.00 (10,000.00) - - -
Other recognised galns/ (losses)
Unrealised Gain/(Loss) on revaluation of 9 = = = = (35,000.00)
Freehold Property
NetMovement In Funds In the Year 36,727.90 = = 36,727.90 (48,375.19)
Reconcillatlon of Funds:
Funds balance at 1 April 2020 23,907.25 210.000.00 17,000.00 420,907.25 466,282.44
Fundsbalanceat31March2021 12,13 130,635.15 310,000.00 12000.00 457,635.15 420,907.25

The notes on pages 7 to 13 form part of these accounts.

Page6

ASMARCHBALANCEAT 31 SHEET2021

Unrestricted Designated Restricted
Note Funds Funds Funds 2021 2020
£ £ £ £ E
Fixed Assets
Tangible Fixed Assets 9 2,725.73 250,000.00 - 252,725.73 251,437.53
Investments 10 151,388.01
__154,113,74		 60,000.00
_310,000.00		 -
_-		 211,388.01
464,113.74		 161,501.82
_412,939.35
Current Assets
Debtors and Payments in Advance 11 3,040.60 - - 3,040.60 2,400.60
ShortTerm Deposits 8,972.45 - - 8,972.45 14,676.37
Cash at Bank and in Hand 8,223.36 - 17,000.00 25,223.36 24,366.93
20,236.41 - 17,000.00 37,236.41 41,443.90
Liabllitles
Creditors: Amounts falling due within one year
Trade Creditors and Accruals - - - - .
Income recelved In advance 12 - ~ - - 11,600.00
New Branch Contribution 43,715.00 - : 43,715.00 21,876.00
__
43,715.00		 _= a __43,715.00 ___
33,476.00
Net current assets/ (liabilities) (23,478.59) - 17,000.00 ( 6,478.59) 7,967.90
Total net assets £130,635,15 £310,000,00 £17,000,.00 £457,635.19 £420,907,25
Represented By:
Restricted Funds 14
Property Refurbishment Reserve - - 17,000.00 17,000.00 17,000.00
= = £17,000,00 £12,000,00 £17,000,00
Unrestricted
Funds		 15
Designated Premises Repair Reserve - 60,000.00 - 60,000.00 60,000.00
Designated Premises Reserve - 18,500.00 - 18,500.00 18,500.00
Designated Premises Revaluatlon Reserve
General Reserve		 -
_.130,635.15		 231,500.00
=		 -
ee		 231,500.00
130,6		 231,500.00
93,907.25
21 £130,635.35 £310,000,00 £17,000.00 £457,635,.15 £420,907,25

Approved by the Board of Trustees on wt June 2021

and signed on its behalf by:

Director/ Trustee S. EAwovots Trustee Le Mowst,

The notes on pages 7 to 13 form part of these accounts

Page 7

SAMARITANS OF SALISBURY AND DISTRICT FOR THENOTESYEARTOENDEDTHE ACCOUNTS31 MARCH 2021

1 ACCOUNTING POLICIES

(i) Cash flow

(iv) Incoming resources

Page8

LI CT FOR THENOTESYEARTOENDEDTHE ACCOUNTS31 MARCH 2024

(vii) Resources Expended and Basis of Allocation of Costs

Expenditure is included when incurred, and is inclusive of Value Added Tax.

Fund-raising costs include direct expenditure and overhead costs of fund-ralsing events. Premises overheads are aggregated and allocated to the various functional activities of the Charity on a percentage use basis determined by the Trustees and disclosed in Note 7.

(viil) Taxation

No proviston for taxation Is Included in the accounts as the Charity Is entitled to the exemption from tax afforded by Sections 518 to 562 of the ITA 2007.

Short term deposits comprises cash held by the investment manager.

(xt) iti

Liabilities are measured at the amounts the charity anticipates jt will pay to settle its obligations or the amount received In advance for goods or services {t must provide.

(xili) Financial instruments

The charity only has financial assets and liabilitles of a kind that qualify as basic financial Instruments. They are recognised at amortised cost, except for investments which are measured at market value as per the Investment managers’ portfolio, with changes recognised in the Statement of Financial Activities.

Page 9

SAMARITANSOF SALISBURY AND DISTRICT FOR THENOTY E AR.S TOENDEDTHE ACCOUNTS31 MARCH 2021

FOR THENOTY NOTYES TOENDEDTHE THE ACCOUNTS31
THENOTY Y AR.S ENDEDTHE 31 MARCH
(Continued)		 NOTYES TOENDEDTHE THE ACCOUNTS31
THENOTY Y AR.S ENDEDTHE 31 MARCH
(Continued)		 NOTYES TOENDEDTHE THE ACCOUNTS31
THENOTY Y AR.S ENDEDTHE 31 MARCH
(Continued)		 2021 2021
Unrestricted Designated Restricted Year Year
2. VOLUNTARY INCOME Funds Funds Funds 2021 2020
Donations and Gifts 22,412.79 - - 22,412.79 16,496.02
Grants ~ Royal London - 10,000.00 - 10,000.00 5,000.00
Legacles 15,200.00 = = 15,200.00 1,500.00
Total donations and legacies 37,612.79 10,000.00 - 47,612.79 22,996.02
Glft Ald Tax reclalmed 2,250.26 - - 2,250.26 3,716.21
Easy giving 96,00 = = 96.00 120,14
£_39,959.05 £10,000.00 £- - £49,959.05 £26,832.37
Tota!2020 £21,832.37 £5.00000 £- £26,832,37
3. ACTIVITIES FOR GENERATING FUNDS
100+ Club 1,680.00 - - 1,680.00 1,320.00
Christmas events 690.63 - - 690.63 268.80
Sponsored Bounce - E Jordan 8,141.76 - - 8,141.76 858.22
Cards, Cake & Coffee 126.00 - - 126.00 1,455.39
Cook Book 25,00 - - 25.00 -
Bike Ride / Graham 3,416.51 - - 3,416.51 24,367.81
Concert / Colin 736.76 - - 736.76 1,268.78
Sponsor Events 1,510.00 - - 1,510.00 -
Sue + Debbie Crafts 1,071.35 - - 1,071.35 105.50
Talks/Sundry Income 195.00 - - 195.00 10.00
£ 17,593,01 £ - £ - £ 17,593.01 £ 29,654.50
Tota!2020 £_.12,654.50 £. = £.17,000,00 £&29,654.50
4. FUNDRAISING AND PUBLICITY COSTS
Fundralsing Expenses
Share ofOverheads (see note 7)		 935.16
_1,564.71		 -
=		 -
=		 935.16
1,564.71		 790.95
1,044.50
£. 2,499.87 £ - E : £ 2,499.87 £ 1,835.45
Total2020 £1835.45 ££_~ & _- £_1,835,45
5. UK INVESTMENT INCOME AND DEPOSIT INTEREST
INVESTMENT INCOME
Listed investments and Common Investment Funds 7,062.66 5,847.02
Gift ald reclalm interest - 13.56
E 7,062.66 £ 5,860.58
DEPOSIT INTEREST
Cazenove Deposit Interest - 11.82
Bank Deposit Interest 10.95 73.79
£ 10.95 £ 85.61
6. DIRECTCHARITABLE EXPENDITURE Unrestricted Designated Restricted Year Year
Funds Funds Funds 2021 2020
Unrestricted
Volunteer Training and Support Costs 635.22 - - 635.22 5,929.38
Volunteer Travel Expenses 15,805.44 - - 15,805.44 15,871.91
Advertising and Publicity - - - - 19.29
Volunteer recruitment - - - - 135.00
Share ofOverheads (see note 7) 12,517.66 = « 12,517.66 8,355.98
£ 28,958.32 £ - £ - £ 28,958.32 £ 30,311.56
Tota!2020 &25,311,56 £5,000.00 £.- £32,311,
56

Page 10

Page 10
SAMARITANS
OF SALISBURY AND DISTRICT
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2021
(Continued)
Unrestricted Designated Restricted Year Year
7. OVERHEADS/SUPPORT COSTS Funds Funds Funds 2021 2020
Water, Gas, Electric and Insurance 2,779.89 - - 2,779.89 2,852.93
Telephones 2,289.49 - - 2,289.49 2,025.56
Premises Maintenance and Cleaning 4,791.68 - - 4,791.68 2,391.17
Domestic Supplies and Sundries 2,763.45 - - 2,763.45 1,080.03
Statlonery, postage and computer sundries 1,772.77 - - 1,772.77 1,236.21
Depreciation
Total for Year		 £ 1,249.80
15,647.08		 £ x
-		 £ i
:		 £ 1,249.80
15,647.08		 £ 859.07
10,444.97
Total2020 E..10.444.97 £& - E - £_ 10,444,97
Allocated to: %
Direct Charltable Expenditure 80 12,517.66 - - 12,517.66 8,355.98
Fundraising and Publicity 10 1,564.71 - - 1,564.71 1,044.50
Governance
Total for Allocations forYear		 10
100		 £ 1,564.71
15,647.08		 £ -
:		 £ -
-		 £ 1,564.71
15,647.08		 E 1,044.50
10,444.98
Total2020 £10.444,98 £ _- £10,444.98
8. GOVERNANCE COSTS
AGM expenses - - - - 503,32
Legal fees and Land Reglstry
Bank Charges & Data protection		 -
35.00		 -
-		 -
-		 -
35.00		 -
65.00
Stockbroker charges 816.31 - - 816.31 1,332.85
New Branch Contribution 43,745.00 - - 43,745.00 21,873.00
Share ofOverheads (see note 7) 1,564.71 = - 1,564.71 1,044,50
£. 46,161.02 £ - £ : £ 46,161.02 £ (24,818.67
Total2020 £24,818.67 £- Ee £24,.818,67
These represent costs attributable to the management ofthe charity's assets, organisational
administration and compliance with constitutional and statutory requirements.
9. TANGIBLE FIXED ASSETS Premises
Improvements,
Freehold Fixtures,
Land & Fittings
Buildings & Equipment Total
Cost or Valuation
At 1 April 2020
Additions		 250,000.00
-		 58,833.29
2,538.00		 308,833.29
2,538.00
Revaluation
Disposals
At 31 March 2021		 £ =
250,000.00		 £ -
61,371.29		 £ :
311,371,29
Depreciation
At 1 April 2020
Charge forYear		 -
c		 57,395.76
1,249.80		 57,395.76
1,249.80
Written back on disposal - : :
At 31 March 2021 £ - £ 58,645.56 £ 58,645.56
Net Book Value
At 31 March 2020		 £ 250,000.00 £ 1,437.53 251,437.53
At 31 March 2021 £ 250,000,00 £ 2,725,73 252,725.73
Historicalcostat31March2021 £18,500,00 £61,371,29 £ 79,871.29

The Charity's freehold premises at 42 Milford Street, Salisbury, were Informally valued by a firm of Chartered Surveyors on an open market basis in January 2020 at £250,000. The title of the freehold premises is held by the charity and the deeds lodged with our solicitor.

Page 11

Tt RY AND FOR THENOTY E ARS TOENDEDTHE ACCOUNTS31 MARCH 2021 (Continued)

10. UK INVESTMENTS
2021 2020
Market Value at 1 April 2020 161,501.81 183,274.00
Additions at cost 180,616.50 35,703.01
Disposals at opening book value (161,501.81) (38,502.00)
Unrealised Gain/(Loss) on revaluation 30,771.50 ( 18,973.19)
Market Value at 31 March 2021 £ 211,388.00 £ 161,501.81
Historical cost at 34 March 2021 £ 179,982.26 £ 164,970.26
The market value is analysed between:
Listed investments - 122,257.82
Unlisted Charity Authorised Investment Funds 211,388.00 39,244.00
£ 211,388.00 £ 161,501.82
11. DEBTORS 2021 2020
Income Tax Recoverable 2,061.40 1,636.93
Prepayments - -
Accrued Income 979.20
763.67
_£3,040.60_£2,400.60.
12. INCOME RECEIVED IN ADVANCE
Deferred income brought forward 11,600.00 6,290.00
Income transferred to the SOFA in the year { 11,600.00) - 6,290.00
Income received in advance - 11,600.00
Deferred income carried forward - 11,600.00
13. CAPITAL COMMITMENTS
At31March2021therewerenocontractedcapitalexpenditurecommitments(2020:nil).
14. RESTRICTED FUNDS 2021 2020
Restricted for refurbishment of property 17,000.00 17,000.00
17,000.00 17,000.00

Page 12

  1. UNRESTRICTED FUNDS

SAMARITANSOF SALISBURY AND DISTRICT FOR THENOTESYEARTOENDEDTHE ACCOUNTS31 MARCH 2021 (Continued)

15. UNRESTRICTED FUNDS
Investment galns
DESIGNATED FUNDS At 1.4.2020 Income Expenditure Losses
& transfers		 At 31.3.2021
Designated Premises Reserve 18,500.00 - - - 18,500.0C
Designated Premises Revaluation Reserve 231,500.00 - - - 231,500.0C
Designated Premises Repair Reserve 60,000.00 - - : 60,000,0C
310,000.00 - - - 310,000.0C
Designated Royal London grant - 10,000.00 - ( 10,000.00) -
GENERAL RESERVE 93,907.25 66,411.19
(		 77,619.21) 47,935.92 130,635.15
£403,907.25 £76,411,19 £(
77,619.21)		 £37,935.92 £440,635.15
Designated Premises, Revaluation and Premises Repair Reserves
Represents the valuation of the property at 42 Milford Street, Salisbury in January 2020 and amounts set aside and
invested to provide for emergency repairs and improvements to the listed freehold premises used for branch operations
and administration.
Unrestricted General Reserve
Represents undesignated, unrestricted funds available for the Charity’s ordinary purposes.
Designated grant
The charity spent the designated grant which was deferred from 2020 during the year.
Itwas		 originally intended to be used on
Outreach to schools, but this was not possible owing to lockdowns and closure of schools for much ofthe year, so permission was
requested and given by the donor to spend the grant on other necessary branch expenditure.
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
a. 31 March 2021 Fixed Current
Assets Investments Assets Liabilities Total
Restricted Funds
Equipment Reserve - - - - -
Property Refurbishment Reserve - - 17,000.00 - 17,000.00
Unrestricted General Reserve 2,725.73 151,388.01 20,236.41 (43,715.00) 130,635.15
Designated Reserves -
Designated Premises Repair Reserve - 60,000.00 - - 60,000.00
Designated Premises Reserve 18,500.00 - - - 18,500.00
Designated Premises Revaluation Reserve 231,500.00 = = x 231,500.00
£ 252.725.73 252.725.73 £ 211,388.01 £-37,236.41 £ 43,715.00) £ 457,635.15
b 31 March 2020 Fixed
Assets		 Investments Current
Assets		 Liabilities Total
Restricted Funds
Equipment Reserve - - - - -
Property Refurbishment Reserve - - 17,000.00 - 17,000.00
Unrestricted Generat Reserve 1,437.53 101,501.82 24,443.90 (33,476.00) 93,907.25
Designated Reserves -
Designated Premises Repalr Reserve - 60,000.00 - - 60,000.00
Designated Premises Reserve
DesignatedPremisesRevaluationReserve		 18,500.00
_231,500.00		 -
-		 -
:		 -
fa		 18,500.00
231,500.00
£ 251,437.53 £ 161,501.82 £ 41,443.90 £( 33,476.00} £ 420,907.25

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Designated Reserves relate to the freehold property used by the Charity as its base of operations and which cannot therefore be realised.

The Trustees confirm that the resources held in each fund are in an appropriate form to enable each fund to be applied in accordance with the restrictions imposed.

Page 13

SAMARITANS TRUSTEES" OF SALISBURY AND DISTRICT FOR THEREPORTYEARANDENDEDSTATEMENT31 MARCHOF2021ACCOUNTS.

17. TRUSTEES' REMUNERATION AND EXPENSES

None of the Charity's Trustees were directly or indirectly remunerated In any way. It is the policy of the Charity to reimburse in full all expenses properly incurred by its volunteers in connection with its charitable activities. During the year the total amount reimbursed to 4 (2020:4) Trustees in respect of travel costs was £1,224 (2020: £1,185). These expenses were incurred In their capacity as volunteers and not as Trustees.

  1. INDEMNITY INSURANCE

The Samaritans has centrally effected professlonal indemnity insurance to protect employees, Trustees, Directors and other volunteer members of all Samaritan branches,

  1. EMPLOYEE INFORMATION

The average headcount of persons employed during the year was nil (2020: nil). No employee received emoluments In excess of £60,000 p.a. in 2021 or 2020.

20. RELATED PARTY TRANSACTIONS

There were no related party transactions in the year.

21. COMPARATIVE INCOME AND EXPENDITURE BY FUND TYPE

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Funds|Designated|Funds|Restricted|Funds| |Income|from:|2021|2020|2021|2020|2024|2020| |Donations &|Legacies|39,959.05|21,832.38|10,000.00|5,000.00|-|-| |Fundraising|activities|17,593.01|12,654.50|-|-|-|17,000.00| |Investment|Income|7,073.61|5,946.19|-|-|-|~| |Charttable|activities|1,785.52|4.149,23|=|ba|=|ha| |Expenditure|[on:]|66,411.19|41,582.30|10,000.00|5,900.00|=|12,000.00| |Ralsing|funds|2,499.87|1,835.45|-|-|-|-| |Chantable|activities|28,958.32|25,311.56|5,000.00|-|-| |Govemance|costs|46,161.02|24,818.67|-|:|-|z| |77,619.21|51,965.68|=|5,000.00|:|=| |Net|gains/|(losses)| |On|investments|37,935.92|(16,991.80)| |Transfers|between|funds|10,000.00|=|(40,000,00)|=|=|=| |Net|gatns/{losses)|on|revaluation| |On|property|=|=|=|(35,000.00)|x=|:| |47,935,92|(16,991,80)|(19,000,00)|(35,000.00)|=|=| |Net movement|In|funds|36,727.90|(27,375.18)|-|(35,000.00)|-|17,000.00| |Reconclillation|of funds| |Total|Funds|b/fwd|93,907.26|121,282.44|310,000.00|345,000.00|17,000.00|x| |Total|Funds c/fwd|130,635.16|93,907.26|310,000.00|310,000.00|17,000.00|17,000.00|

----- End of picture text -----