REGISTERED CHARITY NUMBER: 1168021
Report of the Trustees and
Financial Statements for the Year Ended 31 March 2021
for
Kettering and District Samaritans
2 Drayton Close Corby Northamptonshire NN18 9AD
Harvey Spriggs & Co Chartered Accountants
Kettering and District Samaritans
Contents of the Financial Statements for the Year Ended 31 March 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 9 |
| Detailed Statement of Financial Activities | 10 | to | 11 |
Kettering and District Samaritans
Report of the Trustees for the Year Ended 31 March 2021
The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. 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).
FINANCIAL REVIEW
Financial position
With the assistance of grant aid and generous donations the branch has maintained an healthy financial position despite the restrictions on fundraising resulting from the pandemic.
Reserves policy
The Trustees have a Reserves Policy for the branch designed to build and maintain an adequate level of unrestricted net assets to support the organization`s day to day operations in the event of unforeseen shortfalls. The target minimum Reserve Fund is to be equal to 12 months of average recurring operating costs and a credit of £12006 was held in a Trustee Designated Reserve Account at 31st March 2001..
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The Charity is registered as a Charitable Incorporated Organization with the Charity Commission and is controlled by its governing document.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1168021
Principal address 111 Montagu Street Kettering Northamptonshire NN16 8XJ
Trustees
D Hurley Ms T Minney C Piper Mrs C Hurley Mrs A Geyer Mrs S G Cordwell Mrs Z Gregory Mrs E Male (appointed 25.1.21) G R Clark
Independent Examiner
Harvey J W Spriggs FCA FFA FIPA Harvey Spriggs & Co Chartered Accountants 2 Drayton Close Corby Northamptonshire NN18 9AD Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mrs C Hurley - Trustee
Page 1
Independent Examiner's Report to the Trustees of Kettering and District Samaritans
Independent examiner's report to the trustees of Kettering and District Samaritans
I report to the charity trustees on my examination of the accounts of Kettering and District Samaritans (the Trust) for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Harvey J W Spriggs FCA FFA FIPA Harvey Spriggs & Co Chartered Accountants 2 Drayton Close Corby Northamptonshire NN18 9AD
26 August 2021
Page 2
Kettering and District Samaritans
Statement of Financial Activities for the Year Ended 31 March 2021
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 25,497 Other fundraising activities 2 5,176 Investment income 3 21 Other income 12,500 Total 43,194 EXPENDITURE ON Raising funds 1,010 Charitable activities Support costs 5,376 Finance and administration costs 12,149 Property repairs and maintenance 5,330 Governance costs 763 Depreciation 1,669 Total 26,297 NET INCOME 16,897 RECONCILIATION OF FUNDS Total funds brought forward 85,990 TOTAL FUNDS CARRIED FORWARD 102,887 |
Restricted fund £ - - - - - - - - - - - - - 33,814 33,814 |
31.3.21 Total funds £ 25,497 5,176 21 12,500 43,194 1,010 5,376 12,149 5,330 763 1,669 26,297 16,897 119,804 136,701 |
31.3.20 Total funds £ 22,189 |
|---|---|---|---|
| 17,561 | |||
| 70 | |||
| 3,343 | |||
| 43,163 | |||
| 1,772 | |||
| 8,595 | |||
| 28,087 | |||
| - | |||
| 1,079 | |||
| 1,787 | |||
| 41,320 | |||
| 1,843 | |||
| 117,961 | |||
| 119,804 | |||
The notes form part of these financial statements
Page 3
Kettering and District Samaritans
Balance Sheet 31 March 2021
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 7,539 CURRENT ASSETS Cash at bank 96,098 CREDITORS Amounts falling due within one year 7 (750) NET CURRENT ASSETS 95,348 TOTAL ASSETS LESS CURRENT LIABILITIES 102,887 NET ASSETS 102,887 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ 33,814 - - - 33,814 33,814 |
31.3.21 Total funds £ 41,353 96,098 (750) 95,348 136,701 136,701 102,887 33,814 136,701 |
31.3.20 Total funds £ 39,323 81,231 (750) 80,481 119,804 |
|---|---|---|---|
| 119,804 | |||
| 85,990 33,814 119,804 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. G R Clark - Trustee
............................................. C Hurley - Trustee
The notes form part of these financial statements
Page 4
Kettering and District Samaritans
Notes to the Financial Statements for the Year Ended 31 March 2021
1. 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 | - 2% on cost |
|---|---|
| Furniture and equipment | - 20% on reducing balance |
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.
2. OTHER FUNDRAISING ACTIVITIES
| OTHER FUNDRAISING ACTIVITIES | ||
|---|---|---|
| 31.3.21 | 31.3.20 | |
| £ | £ | |
| Shop income | 172 | 4,396 |
| Talks | 20 | 80 |
| 100 Club | 3,856 | 4,115 |
| Tinshakes | - | 2,829 |
| Other collections | 9 | 84 |
| Quiz | 542 | 1,186 |
| Raffles | 40 | 39 |
| Other fund raising events | 537 | 4,832 |
| 5,176 | 17,561 | |
Page 5
continued...
Kettering and District Samaritans
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 31.3.21 | 31.3.20 | |
| £ | £ | |
| Deposit account interest | 21 | 70 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
Trustees' expenses
31.3.21 31.3.20 £ £ Trustees' expenses 13 329 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted Total fund fund funds £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 22,189 - 22,189 Other fundraising activities 17,561 - 17,561 Investment income 70 - 70 Other income 3,343 - 3,343 Total 43,163 - 43,163 EXPENDITURE ON Raising funds 1,772 - 1,772 Charitable activities Support costs 8,595 - 8,595 Finance and administration costs 28,087 - 28,087 Governance costs 1,079 - 1,079 Depreciation 687 1,100 1,787 Total 40,220 1,100 41,320 NET INCOME/(EXPENDITURE) 2,943 (1,100) 1,843 RECONCILIATION OF FUNDS Total funds brought forward 83,047 34,914 117,961 TOTAL FUNDS CARRIED FORWARD 85,990 33,814 119,804 |
31.3.21 31.3.20 £ £ Trustees' expenses 13 329 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted Total fund fund funds £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 22,189 - 22,189 Other fundraising activities 17,561 - 17,561 Investment income 70 - 70 Other income 3,343 - 3,343 Total 43,163 - 43,163 EXPENDITURE ON Raising funds 1,772 - 1,772 Charitable activities Support costs 8,595 - 8,595 Finance and administration costs 28,087 - 28,087 Governance costs 1,079 - 1,079 Depreciation 687 1,100 1,787 Total 40,220 1,100 41,320 NET INCOME/(EXPENDITURE) 2,943 (1,100) 1,843 RECONCILIATION OF FUNDS Total funds brought forward 83,047 34,914 117,961 TOTAL FUNDS CARRIED FORWARD 85,990 33,814 119,804 |
31.3.21 31.3.20 £ £ Trustees' expenses 13 329 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted Total fund fund funds £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 22,189 - 22,189 Other fundraising activities 17,561 - 17,561 Investment income 70 - 70 Other income 3,343 - 3,343 Total 43,163 - 43,163 EXPENDITURE ON Raising funds 1,772 - 1,772 Charitable activities Support costs 8,595 - 8,595 Finance and administration costs 28,087 - 28,087 Governance costs 1,079 - 1,079 Depreciation 687 1,100 1,787 Total 40,220 1,100 41,320 NET INCOME/(EXPENDITURE) 2,943 (1,100) 1,843 RECONCILIATION OF FUNDS Total funds brought forward 83,047 34,914 117,961 TOTAL FUNDS CARRIED FORWARD 85,990 33,814 119,804 |
|---|---|---|
| £ 329 |
||
| Total funds £ 22,189 |
||
| 17,561 | ||
| 70 | ||
| 3,343 | ||
| 43,163 | ||
| 1,772 | ||
| 8,595 | ||
| 28,087 | ||
| 1,079 | ||
| 1,787 | ||
| 41,320 | ||
| 1,843 | ||
| 117,961 | ||
| 119,804 | ||
Page 6
continued...
Kettering and District Samaritans
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
6. TANGIBLE FIXED ASSETS
| COST At 1 April 2020 Additions At 31 March 2021 DEPRECIATION At 1 April 2020 Charge for year At 31 March 2021 NET BOOK VALUE At 31 March 2021 At 31 March 2020 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 8. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Property Fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
Freehold property £ 60,072 - 60,072 23,088 1,202 24,290 35,782 |
Freehold property £ 60,072 - 60,072 23,088 1,202 24,290 35,782 |
Furniture and equipment £ 29,657 3,700 33,357 27,318 468 27,786 5,571 |
Furniture and equipment £ 29,657 3,700 33,357 27,318 468 27,786 5,571 |
Totals £ 89,729 3,700 93,429 50,406 1,670 52,076 41,353 |
Totals £ 89,729 3,700 93,429 50,406 1,670 52,076 41,353 |
|
|---|---|---|---|---|---|---|---|
| 36,984 | 2,339 | 39,323 | |||||
| At 1.4.20 £ 85,990 33,814 119,804 Incoming resources £ 43,194 43,194 |
31.3.21 31.3.20 £ £ 750 750 Net movement At in funds 31.3.21 £ £ 16,897 102,887 - 33,814 16,897 136,701 Resources Movement expended in funds £ £ (26,297) 16,897 (26,297) 16,897 |
||||||
| 31.3.20 £ |
|||||||
| 750 | |||||||
Page 7
continued...
Kettering and District Samaritans
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Restricted funds Property Fund TOTAL FUNDS |
At 1.4.19 £ 83,047 34,914 117,961 |
Net movement in funds £ 2,943 (1,100) 1,843 |
At 31.3.20 £ 85,990 33,814 |
|---|---|---|---|
| 119,804 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 43,163 | (40,220) | 2,943 |
| Restricted funds | |||
| Property Fund | - | (1,100) | (1,100) |
| TOTAL FUNDS | 43,163 | (41,320) | 1,843 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Property Fund TOTAL FUNDS |
At 1.4.19 £ 83,047 34,914 117,961 |
Net movement in funds £ 19,840 (1,100) 18,740 |
At 31.3.21 £ 102,887 33,814 |
|---|---|---|---|
| 136,701 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 86,357 | (66,517) | 19,840 |
| Restricted funds | |||
| Property Fund | - | (1,100) | (1,100) |
| TOTAL FUNDS | 86,357 | (67,617) | 18,740 |
Page 8
continued...
Kettering and District Samaritans
Notes to the Financial Statements - continued for the Year Ended 31 March 2021
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2021.
Page 9
Kettering and District Samaritans
Detailed Statement of Financial Activities for the Year Ended 31 March 2021
| Detailed Statement of Financial Activities for the Year Ended 31 March 2021 |
||
|---|---|---|
| 31.3.21 | 31.3.20 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts and donations | 24,052 | 19,448 |
| Gift aid | 1,445 | 2,741 |
| 25,497 | 22,189 | |
| Other fundraising activities | ||
| Shop income | 172 | 4,396 |
| Talks | 20 | 80 |
| 100 Club | 3,856 | 4,115 |
| Tinshakes | - | 2,829 |
| Other collections | 9 | 84 |
| Quiz | 542 | 1,186 |
| Raffles | 40 | 39 |
| Other fund raising events | 537 | 4,832 |
| 5,176 | 17,561 | |
| Investment income | ||
| Deposit account interest | 21 | 70 |
| Other income | ||
| Gift aid tax refunds | - | 3,343 |
| Grants | 12,500 | - |
| 12,500 | 3,343 | |
| Total incoming resources | 43,194 | 43,163 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Advertising and promotion | - | 62 |
| 100 Club prize draw | 930 | 1,200 |
| Other fundraising costs | 80 | 510 |
| 1,010 | 1,772 | |
| Depreciation | ||
| Freehold property | 1,201 | 1,202 |
| Depn of furniture & equipment | 468 | 585 |
| 1,669 | 1,787 | |
| Support costs | ||
| Management | ||
| Volunteer expenses | 1,776 | 3,527 |
| Training | 181 | 427 |
| Emergency calls | 496 | 416 |
| Central office support | 2,923 | 4,225 |
| 5,376 | 8,595 | |
| Finance and administration | ||
| Combined insurances | 820 | 351 |
| Carried forward | 820 | 351 |
This page does not form part of the statutory financial statements
Page 10
Kettering and District Samaritans
Detailed Statement of Financial Activities for the Year Ended 31 March 2021
| Detailed Statement of Financial Activities for the Year Ended 31 March 2021 |
||
|---|---|---|
| 31.3.21 | 31.3.20 | |
| £ | £ | |
| Finance and administration | ||
| Brought forward | 820 | 351 |
| Rates and water | 604 | 576 |
| Light and heat | 2,128 | 2,008 |
| Telephone and postage | 906 | 1,702 |
| Printing and stationery | 329 | 209 |
| Cleaning and sundries | 3,080 | 3,436 |
| Repairs and renewals | 3,132 | 1,814 |
| Computer expenses | 1,150 | 985 |
| Property renovations | 5,330 | 17,006 |
| 17,479 | 28,087 | |
| Governance costs | ||
| Trustee and director expenses | 13 | 329 |
| Accountancy | 750 | 750 |
| 763 | 1,079 | |
| Total resources expended | 26,297 | 41,320 |
| Net income | 16,897 | 1,843 |
This page does not form part of the statutory financial statements
Page 11