REGISTERED CHARITY NUMBER: 1168021
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023
FOR
KETTERING AND DISTRICT SAMARITANS
Bewers Turner & Co LLP Chartered Accountants Portland House 11-13 Station Road Kettering Northamptonshire NN15 7HH
KETTERING AND DISTRICT SAMARITANS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Statement of Financial Activities | 2 | ||
| Balance Sheet | 3 | ||
| Notes to the Financial Statements | 4 | to | 9 |
| Detailed Statement of Financial Activities | 10 | to | 11 |
KETTERING AND DISTRICT SAMARITANS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023
The trustees present their report with the financial statements of the charity for the year ended 31st March 2023. 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 a heathy financial position.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1168021
Principal address
111 Montagu Street Kettering Northamptonshire NN16 8XJ
Trustees
Ms J J Egner (appointed 10/5/2023) Ms S Morris (appointed 10/5/2023) Ms M Kealy Trustee (appointed 30/4/2022) Ms C A Barton Trustee (appointed 30/4/2022) (resigned 7/5/2023) Ms B Owen Trustee (appointed 30/4/2022) Ms R Donegan Trustee (appointed 30/4/2022) G R Clark Trustee (resigned 7/5/2023)
Approved by order of the board of trustees on 9th January 2024 and signed on its behalf by:
Ms J J Egner - Trustee
Page 1
KETTERING AND DISTRICT SAMARITANS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023
| 2023 Unrestricted Restricted Total fund fund funds Notes £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 11,523 - 11,523 Other fundraising activities 2 10,228 - 10,228 Investment income 3 - - - Total 21,751 - 21,751 EXPENDITURE ON Raising funds 4 28,077 - 28,077 Charitable activities Property repairs and maintenance - - - Total 28,077 - 28,077 NET INCOME/(EXPENDITURE) (6,326) - (6,326) RECONCILIATION OF FUNDS Total funds brought forward 87,506 - 87,506 TOTAL FUNDS CARRIED FORWARD 81,180 - 81,180 |
2022 Total funds £ 16,266 7,309 2 23,577 24,485 48,287 72,772 (49,195) 136,701 87,506 |
|---|---|
The notes form part of these financial statements
Page 2
KETTERING AND DISTRICT SAMARITANS
BALANCE SHEET 31ST MARCH 2023
| Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 7 39,492 - CURRENT ASSETS Cash at bank and in hand 41,688 - NET CURRENT ASSETS 41,688 - TOTAL ASSETS LESS CURRENT LIABILITIES 81,180 - NET ASSETS 81,180 - FUNDS 8 Unrestricted funds TOTAL FUNDS |
2023 Total funds £ 39,492 41,688 41,688 81,180 81,180 81,180 81,180 |
2022 Total funds £ 42,221 45,285 |
|---|---|---|
| 45,285 | ||
| 87,506 | ||
| 87,506 | ||
| 87,506 | ||
| 87,506 |
The financial statements were approved by the Board of Trustees and authorised for issue on 9th January 2024 and were signed on its behalf by:
J J Egner - Trustee
The notes form part of these financial statements
Page 3
KETTERING AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023
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.
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.
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KETTERING AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023
| 2. OTHER FUNDRAISING ACTIVITIES Shop income Talks 100 Club Other collections Quiz Raffles Other fund raising events 3. INVESTMENT INCOME Deposit account interest 4. RAISING FUNDS Raising donations and legacies 100 club prize draw Other fundraising costs Depreciation Support costs |
2023 £ 4,177 30 3,300 1,094 1,378 - 249 10,228 2023 £ - 2023 £ - 60 2,729 25,288 28,077 |
2022 £ 1,922 30 3,757 716 731 153 - |
|---|---|---|
| 7,309 | ||
| 2022 £ 2 2022 £ 1,020 80 3,111 20,274 |
||
| 24,485 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2023 nor for the year ended 31st March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022.
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KETTERING AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 16,266 Other fundraising activities 7,309 Investment income 2 Total 23,577 EXPENDITURE ON Raising funds 24,485 Charitable activities Property repairs and maintenance 14,473 Total 38,958 NET INCOME/(EXPENDITURE) (15,381) RECONCILIATION OF FUNDS Total funds brought forward 102,887 TOTAL FUNDS CARRIED FORWARD 87,506 7. TANGIBLE FIXED ASSETS Freehold property £ COST At 1st April 2022 and 31st March 2023 60,072 DEPRECIATION At 1st April 2022 25,491 Charge for year 1,201 At 31st March 2023 26,692 NET BOOK VALUE At 31st March 2023 33,380 At 31st March 2022 34,581 |
Restricted fund £ - - - - - 33,814 33,814 (33,814) 33,814 - Fixtures and fittings £ 37,336 29,696 1,528 31,224 6,112 7,640 |
Total funds £ 16,266 7,309 2 23,577 24,485 48,287 72,772 (49,195) 136,701 87,506 Totals £ 97,408 55,187 2,729 57,916 39,492 42,221 |
|---|---|---|
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KETTERING AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023
8. MOVEMENT IN FUNDS
| Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Property Fund TOTAL FUNDS |
Net movement At At 1/4/22 in funds 31/3/23 £ £ £ 87,506 (6,326) 81,180 87,506 (6,326) 81,180 Incoming Resources Movement resources expended in funds £ £ £ 21,751 (28,077) (6,326) 21,751 (28,077) (6,326) Net movement At At 1/4/21 in funds 31/3/22 £ £ £ 102,887 (15,381) 87,506 33,814 (33,814) - 136,701 (49,195) 87,506 |
|---|---|
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KETTERING AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 23,577 | (38,958) | (15,381) |
| Restricted funds | |||
| Property Fund | - | (33,814) | (33,814) |
| TOTAL FUNDS | 23,577 | (72,772) | (49,195) |
| A current year 12 months and prior year 12 months combined position is as | follows: | ||
| Net | |||
| movement | At | ||
| At 1/4/21 | in funds | 31/3/23 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 102,887 | (21,707) | 81,180 |
| Restricted funds | |||
| Property Fund | 33,814 | (33,814) | - |
| TOTAL FUNDS | 136,701 | (55,521) | 81,180 |
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 | 45,328 | (67,035) | (21,707) |
| Restricted funds | |||
| Property Fund | - | (33,814) | (33,814) |
| TOTAL FUNDS | 45,328 | (100,849) | (55,521) |
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KETTERING AND DISTRICT SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2023.
Page 9
KETTERING AND DISTRICT SAMARITANS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | (1) | - |
| Donations | 10,712 | 14,852 |
| Gift aid | 812 | 1,414 |
| 11,523 | 16,266 | |
| Other fundraising activities | ||
| Shop income | 4,177 | 1,922 |
| Talks | 30 | 30 |
| 100 Club | 3,300 | 3,757 |
| Other collections | 1,094 | 716 |
| Quiz | 1,378 | 731 |
| Raffles | - | 153 |
| Other fund raising events | 249 | - |
| 10,228 | 7,309 | |
| Investment income | ||
| Deposit account interest | - | 2 |
| Total incoming resources | 21,751 | 23,577 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| 100 club prize draw | - | 1,020 |
| Other fundraising costs | 60 | 80 |
| Freehold property | 1,201 | 1,201 |
| Fixtures and fittings | 1,528 | 1,910 |
| 2,789 | 4,211 | |
| Support costs | ||
| Management | ||
| Volunteers expenses | 5,227 | 2,835 |
| Training | 20 | 1,249 |
| Postage and stationery | 99 | 461 |
| Central office support | 898 | 4,022 |
| 6,244 | 8,567 |
This page does not form part of the statutory financial statements
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KETTERING AND DISTRICT SAMARITANS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Management | ||
| Finance | ||
| Rates and water | 604 | 850 |
| Combined insurances | 1,601 | - |
| Light and heat | 1,642 | 1,253 |
| Telephone and broadband | 2,387 | 2,607 |
| Postage and stationery | 1,080 | 965 |
| Cleaning and sundries | 2,990 | 3,044 |
| Repairs and renewals | 8,413 | 2,657 |
| Computer expenses | 314 | 331 |
| Property renovations | - | 48,287 |
| Bank charges | 13 | - |
| 19,044 | 59,994 | |
| Total resources expended | 28,077 | 72,772 |
| Net expenditure | (6,326) | (49,195) |
This page does not form part of the statutory financial statements
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