REGISTERED CHARITY NUMBER: 1168033 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 SAMARITANS OF BATH AND DISTRICT Richardson Swift Audit Limited 11 Laura Pla Bath BA2 4BL
SAMARITANS OF BATH AND DISTRICT Contents of the Financial Statements for the year ended 31 March 2024 Page Report of the Trustees 1 to 4 Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8 to 13 Detailed Statement of Financial Activities 14 to 15
SAMARITANS OF BATH AND DISTRICT Report of the Trustees for the year ended 31 March 2024 Introduction The purpose of this report is to update members on the activities of the trustees together with the financial statements of the charity for the year ended 31st March 2024. The trustees have adopted the provisions of the Accounting and Reporting by charities.. Statement of Recommended practi to charilies preparing their aCunts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) (effective 1 January 2015). Branch Leadership Composition Throughout the year under review, the composition of the Branch Leadership Team has remained within the range of members required by the Branch Constitution. There was a change of director at the AGM in July 2023, where current Irustees, Jackie Reeves and Karen Baldwin, were appointed as co4irectors. Rachel Baldwin chaired the truslees until the July 2023 AGM. when Jackie Reeves took over as chair and chaired the trustees, quarterly meetings during the remainder of the period under review. Karen Baldwin was appointed as VI Chair and Operalions. Alan Patmore Treasurer, Caroline Wealthall Secretary, Paul Davies - Infrastructure, Charlie Berrisford - Asst Secretary, Dan Fallon - Fundraising, lan Millward Marketing & Comms, Kit Peterson EDI, Tarquin McDonald External commercial expertise. The following trustees stood down, Kathryn Braithwaite - Hub Liaison. Maria Popo - A5SiStant Secretary. With the change in director. several new Deputy Directors {DDs) were appointed. Some roles were created as co-DDs. Ben Alexander - Volunteer Support, Mary Brooke - Core Development, Jonathan Brown Embedding Training, Julie Hunt and Alison Stevens Leaders. Caroline Wealthall and Angela Umpleby - Selection and Recruitment, Kate Rule Outreach, Lesley McNamara and Katie Janots Mentoring, David Mattock Rota Management. Throughout this period the DDS have met every 4-6 weeks. OBJECTIVES AND ACTIVITIES Objectives and aims To enable the communities of Bath and District. as well as elsewhere, who are experiencing feeling of distress or despair, including those who may be at risk of suicide, to receive confidential emotional support at any time of the day or night in order to improve their emotional health and to reduce the incidence of suicide. To promote a better understanding in society of suicide, suictdal behaviour, and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health. To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objects. Public benefit In planning our activities for the year we kept in mind the Charity Commission's guidance on public benefit at our trustee meetings. Page 1
SAMARITANS OF BATH AND DISTRICT Report of the Trustees for the year ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE Supportvolunteers Our Support Volunteers provide valuable administrative and practical support, and the Branch owes them a debt of gratitude as their work is largely behind the scenes and their achievements unsung the trustees thank them for their dedicated hard work. ststement of Financial Activities The statement of financial activities indicates that there is a net ouffiow of funds of £9,578 for the year, compared to a net oufflow of £41,125 in the previous period. This is after taking into account a gain on revaluation and sale of investment assets of £3,699 this year. compared with a loss of £6,003 in the previous period. The trustees are satisfied with the results for the period and with the financial position at the Balance Sheet date. The Bath Branch of Samaritans wot1(s Closely with the Central Office of Samaritans at The Upper Mill, Kingston Road, Ewell, Surrey, KT17, 2AF FINANCIAL REVIEW Principal funding sources All our volunteers give their services free. However. it costs around £50,000 each year to run the Branch. We have to find this amount ourselves and much of it is raised through local fund raising events and appeals. Information can be found at www.samaritans.orglbath. Donations and sponsorship can also be made to us via www.enthuse.com. Investment powers Under the constitution, the Charity has the power to make any investments which the trustees see fit. Reserves policy The trustees. reserves policy is to maintain a sufficient level of reserves to enable operating activities to be maintained, taking account of potential risks and contingencies that may arise from time to time. The policy is reviewed annually by the trustees. Separate prison funding is no longer reiVed so these activities are funded from general reserves. FUTURE PLANS Our strategy for the next five years will see us continuing to improve the quality and Consisten of the service we offer, achieving greater access to our servIs, having stronger connections with our partners and developing ways to provide evidence of the difference we make. The Charsty is now well-plad to deliver its objedives for the foreseeable fLrture. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document On 10 December 2015 the Charity's members authorised the trustees of the Charity to complete the transfer of the entire assets and undertakings of the Charity to a Charitable Incorporated Organisation, to retain the existing Charity as a shell and to change the constitution accordingly. A new Charitable Incorporated Organisation, Samaritans of Bath and Dislrict registered number 1168033, was registered with the Charity Commission on 5 July 2016 and is govemed by a Model Constitution 2016 approved by the Charity Commission. The transfer of undertaking was completed with effect from 1 October 2016. Bath and District Samarilans is now an affiliated member of Samaritans. a company limited by guarantee Incorporated on 11 April 1963 whose registered Offi is The Upper Mill, Kingston Road, Ewell, KT17 2AF. Page 2
SAMARITANS OF BATH AND DISTRICT Report of the Trustees forthe year ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointsnent of new trustees The minimum number of trustees shall be three and the maximum number of trustees shall be thirteen. The trustees of the Charity shall comprise.. Branch Director A trustee elected by the Members with the role of secretary and a trustee elected by the Members with the role of treasurer (or one trustee elected by the member to serve as both secretary and treasurer) Up to eight additional trustses elected by Ihe Members., and Up to Ccpopted trustees appointed by the trustees, so long as the total number of trustees does not exceed thirteen. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1168033 Principal address 25 Windsor Castle Upper Bristol Road Bath Somerset BA1 3DN Trustees Alan Patmore Caroline Pauline Wealthall Karen Baldwin Jackie Reeves Paul Davies Kit Peterson Charles Berrisford {appointed 15.01.20241 Tarquin McDonald (appointed 13.12.2023) lan Millward (appointed 24.07.2023) Dan Fallon (appointed 24.07.2023) Independent Examiner Catherine Edwards Richardson Swift Audil Limited 11 Laura Pla Bath BA2 4BL Bankers CAF Bank 25 Kings Hill Avenue King5 Hill West Malling Kent ME19 4JQ Page 3
SAMARITANS OF BATH AND DISTRICT Report of the Trustees for the year ended 31 March 2024 Approved by order of the board of trustees on ...... 2010812024 and signed on its behalf by.. Jackie Reeves - Trustee Page 4
Independent Examiner's Report to the Trustees of Samaritans of Bath and District Independent examiner's report to the trustees of Samaritans of Bath and District I report to the charity trustees on my examination of the accounts of Samaritans of Bath and District (the Trust) for the year ended 31 March 2024. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordan with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Trusfs accounts carried oul under Section 145 of the Act and in carying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(bl of the Act. Independent examiner's statement I have completed my examination. I confinn that no material matter5 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 the accounts do not accord with those records- or the accounts do not comply with the applicable requirements Conrning the form and content of accounts sel 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. Catherine Edwards Richardson Swift Audit Limited 11 Laura Pla Bath BA2 4BL Page 5
SAMARITANS OF BATH AND DISTRICT statement of Financial Activities for the year ended 31 March 2024 2024 Tolal funds 2023 Total funds Unrestricted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 24.009 2,039 26,048 22,481 Investment income Other income 4,276 10,841 4,276 10,841 3,700 13,742 Total 39,126 2,039 41,165 39,923 EXPENDITURE ON Raising funds 1,524 1,524 1,357 Charitsble activlties Activities in furtherance of charitable aims 46,501 6,417 52.918 73,688 Total 48,025 6,417 54,442 75,045 Net gainsl(losses) on investments 3,699 3,699 (6,003) NET INCOMEI(EXPENDITURE) (5,200) (4,378) {9,578) (41,125) RECONCILIATION OF FUNDS Total funds brought forward 885,589 4,378 889.967 931,092 TOTAL FUNDS CARRIED FORWARD 880.389 880,389 889.967 The notes form part of these financial slatements Page 6
SAMARITANS OF BATH AND DISTRICT Balance Sheet 31 March 2024 2024 Total funds 2023 Total funds Unrestricted fund Reslricted funds Notes FIXED ASSETS Tangible assets Investments 759,399 119,870 759,399 119,870 759,317 116.645 879,269 879,269 875,962 CURRENT ASSETS Debtors Cash at bank 3,509 8,110 3,509 8,110 6,871 13,785 11,619 11,619 20.656 CREDITORS Amounts falling due within one year (10,4991 (10,499) (6,651) NET CURRENT ASSETS 1.120 1,120 14,005 TOTAL ASSETS LESS CURRENT LIABILITIES 880,389 880,389 889.967 NET ASSETS 880.389 880,389 889.967 FUNDS Unrestricted funds Restricted funds 10 880,389 885.589 4.378 TOTAL FUNDS 880.389 889.967 The financial statements were approved by the Board of Trustees and authorised for issue on 2010812024.. and were signed on its behalf by= Jackie Reeves - Trustee Alan Patmore- Trustee The notes form part of these financial statements Page 7
SAMARITANS OF BATH AND DISTRICT Notes to the Financial Statements for the year ended 31 March 2024 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 Stsndard applicable in thé UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of inveslments which are included at market value, as modified by the revaluation of certain assets. 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 reiVed 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 obligalion 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 cate90ry. Vvhere 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. Fixtures and fittings 250h on reducing balance Freehold Property is not depreciated on the basis that its residual valuation is at least equal to its cost. It is therefore instead subject to impairment where evidence of impairment presents itself. There have been no impairment adjustments to date. Taxation The charity is exempl from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in aGcordance with the charitable objectives at the discretion of the trustees. Restricted fvnds 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 fvnd is included in the notes to the financial statements. Investments Investments are stated at market value at the balance sheet date. The ststement of financial activities includes the nel gains and losses arising in revaluations and disposals throughout the year. Realised gains and losses Page 8 continued..
SAMARITANS OF BATH AND DISTRICT Notes to the Financial Statements - continued for the year ended 31 March 2024 ACCOUNTING POLICIES - continued Investments All gains and losses are tsken to the financial statement of financial activities as they arise. Realised gains and losses on investments are calculated as the difference beteen prOed$ and opening market value (or purchase date if later). Unrealised gains and losses are calculated as the difference beeen the market value at the year end and the opening market value (or purchase date if lalerl. Realised and unrealised gains are not separated in the Slatement of Financial Activities. DONATIONS AND LEGACIES 2024 2023 Donations Fundraising events Prison funding 10,038 13.971 2.039 8,780 13,651 50 26,048 22,481 INVESTMENT INCOME 2024 2023 Income from fixed asset investments 4.276 3.700 TRUSTEES. REMUNERATION AND BENEFITS During the year, no trustees received any remuneration (2023= £nil). During the year, no trustees reiVed any benefits in kind (2023- £nil). Trustees. expenses No costs were reimbursed in the year to trustees for carying Out trustee duties. LEASING AGREEMENTS As at 31 March 2024, there were operating lease commitments of £2,442 (2023.. £2,442). Page 9 continued...
SAMARITANS OF BATH AND DISTRICT Notes to the Financial Statements - continued for the year ended 31 March 2024 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Totals COST At 1 April 2023 Additions 756,039 15,162 1,203 771,201 1,203 At 31 March 2024 756,039 16,365 772.404 DEPRECIATION At 1 April 2023 Charge for year 11,884 1,121 11,884 1,121 At 31 March 2024 13.005 13,005 NET BOOK VALUE At 31 March 2024 756,039 3,360 759,399 At 31 March 2023 756.039 3,278 759,317 FIXED ASSET INVESTMENTS Listed investmenls MARKET VALUE At 1 April 2023 Addi*'ons Disposals Revaluations 116.645 21.546 (22.020) 3.699 At 31 March 2024 119.870 NET BOOK VALUE Al 31 March 2024 119.870 At 31 March 2023 116,645 Analysis of Investments at 31 March 2024 beeen funds Unrestricted Restricted Total Funds Totsl Funds Funds Funds 2024 2023 Listsd Investments UK equities and funds Overseas equities and funds UK fixed interest bonds European Equities North American Equities Overseas equities and funds Emerging Markets 10,591 20,148 22.705 7.374 13,126 15,259 4,807 10.591 20.148 22,704 7.374 13,126 15,259 4,807 10,369 13.711 25,841 4.206 8.907 17.182 4,855 Page 10 continued...
SAMARITANS OF BATH AND DISTRICT Notes to the Financial Statements - continued for the year ended 31 March 2024 FIXED ASSET INVESTMENTS - continued UK property funds Alternative assets Commodities Multi Asset Diversified British Govt bonds 10,183 10,932 10,182 10.932 9,892 17.819 3,862 2,392 2,353 2,392 2,353 119,870 119,870 116,644 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Prepayments and accrued income 3,509 6.871 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other creditors 10,499 6,651 10. MOVEMENT IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 885.589 {5,200) 880.389 Restricted funds Her Majesty's Prison & Probation Service {HMPPS} 4,378 (4,378) TOTAL FUNDS 889.967 {9,578) 880,389 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Gains and losses Movemenl in funds Unrestricted funds General fvnd 39,126 (48,025) 3,699 (5,200) Restricted funds Her Majesty's Prison & Probation Setvice (HMPPS) 2,039 (6,4171 (4.378) TOTAL FUNDS 41,165 {54.4421 3.699 (9.578) Page11 continued...
SAMARITANS OF BATH AND DISTRICT Notes to the Financial Statements - continued for the year ended 31 March 2024 10. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds General fund 924,933 (39,344) 885,589 Restricted funds Her Majesty's Prison & Probation Se¢V1 (HMPPS) 6.159 (1.781) 4,378 TOTAL FUNDS 931.092 (41.125) 889,967 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fvnd 39,873 (73.214) (8,003) {39,344) Restricted funds Her Majesty's Prison & Probation Service (HMPPS) 50 (1,831) (1.781) TOTAL FUNDS 39,923 (75,045) {6,003) (41,125) A current year12 months and prior year 12 months combined position is as follows= Net movement in funds At 31.3.24 At 1.4.22 Unrestricted funds General fund 924.933 (44,544) 880,389 Restricted funds Her Majesty's Prison & Probation Service (HMPPS) 6.159 (6,159) TOTAL FUNDS 931.092 (50,703) 880,389 Page 12 continued...
SAMARITANS OF BATH AND DISTRICT Notes to the Financial Ststements - continued for the year ended 31 March 2024 10. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 78,999 (121,239) (2,304) (44,544) Restricted funds Her Majesty's Prison & Probation Se1 (HMPPS) 2.089 (8,248) (6,159) TOTAL FUNDS 81.088 (129,487) (2,304) (50,703) 11. RELATED PARTY DISCLOSURES Sue Ryder is the wife of the trustee David Ryder. During the year Sue Ryder provided housekeeping seNices totalling £1,711 (2023= £1,798). Page13
SAMARITANS OF BATH AND DISTRICT Detailed Statement of Financial Activities for the year ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Donations Fundraising events Prison funding 10,038 13,971 2,039 8,780 13,651 50 26,048 22.481 Investment income Income from fixed asset investments 4,276 3,700 Other income Lease income and room hire 10,841 13,742 Totsl incoming resources 41,165 39,923 EXPENDITURE Raising donations and legacies Fundraising expenses Publicity and advertising 1,524 1,347 10 1.524 1.357 Charitable activities Telephone Prison expenses Travel Contributions paid to central Offi & the region 4,361 3.827 8,289 3,922 1,831 8,155 3,819 32.478 20,296 46.386 Support costs Management Rates and water Insurance Light and heat Building maintenance Independent examiners fees Computer servicing and equipment Housekeeping Portfolio management fee Equipment hire Sundries and visit programme Carried fomard 360 3.495 8,577 5.386 2.046 1,610 1,711 1,804 474 3,223 6,256 5.079 2.016 1,380 1,798 1,800 744 3,440 26,210 6.513 31,502 This page does not fomi part of the statutory financial statements Page 14
SAMARITANS OF BATH AND DISTRICT Detailed Statement of Financial Activities for the year ended 31 March 2024 2024 2023 Management Brought forward Depreciation of tangible and heritage assets 31.502 1.120 26,210 1,092 32,622 27,302 Total resources expended 54,442 75,045 Net expenditure before gains and losses (13.277) (35,122) Realised recognised gains and losses Realised gainsl(lossesl on fixed asset investments 3,699 (6.003} Net expenditure (9,578) (41.125) This page does not form part of the statutory financial statements Page15