REGISTERED CHARITY NUMBER: 1168033 Report of the Trustees and Audited Flnancial Statements for the Year Ended 31 March 2025 for SAMARITANS OF BATH AND DISTRICT Richardson Swift Audit Limited 11 Laura Place Bath BA2 4BL SAMARITANS OF BATH AND DISTRICT Contents of the Financlal Statements for the year ended 31 March 2025 Page Report of the Trustees Independent Examlnerfs Report Statement of Financial Actlvltles Balance Sheet Notes to the Flnanclal Statements 9 to 14 Detalled Statement of Flnancial Actlvities 15 to 16 SAMARITANS OF BATH AND DISTRICT Report of the Trustees for the year ended 31 March 2025 ACHIEVEMENT AND PERFORMANCE INTRODUCTION The purpose of this report is to update members on the activities of the trustees together with a summary of the audited financial statements of the charity for the year ended 31st March 2025. A full copy of the audited statements is available on request. The trustees have adopted the provisions of Ihe Accounting and Reporting by charities.. Statement of Recommended Practice to charities preparing their accounts 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. The fwo current co-directors, Jacki8 Reeves and Karen Baldwin, remained in post with Jackie Reeves continuing as chair, chairing th8 trustees, quarterly meetlngs during the period under review. Karen Baldwin continued as Vic8 Chair and Operations. Keith Wray was appointed as Treasurer, Charles Berrisford changed from being Assistant Secretary to Secretsry, and Clive Bates was appointed supporting infrastructure & Kate Schiller Assistant Secrelary. Other trustees re- appointedl.. Paul Davies - Infrastructure. Dan Fallon - Fundraising. lan Millward Marketing & Comms, Kit Peterson EDI, Tarquin McDonald External commercial expertise, Alan Padmore - change in role from treasurer to trustee. The following trustee stood down. Caroline Wealthall Secretsry. Several new Deputy Directors (DDS) were appointed. Some roles were created as co-DDs. DDS are 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 Rulelmaria Popo- Outreach, Lesley McNamara and Katie JanotalRoslyn Smith - Mentoring, David Mattock - Rota Management. Throughout this period the DDS have met every 2 months. 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, suicidal behaviour, and the value of expressing feelings which may otherwise lead to suicide or Impaired emotional health. To collaborate with and support Samaritsns 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 Commlssion's guidance on public benefit at our trustee meetings. ACHIEVEMENT AND PERFORMANCE Support Volunteers 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. STATEMENT OF FINANCIAL ACTIVITIES The statement of financial activities indicates that there is a nel oufflow of funds of £5,070 for the year, compared to a net oufflow of £9,578 in the previous period. This is after taking into account a gain on revaluation and sale of inveslment assets of £2,404 this year, compared with a gain of £3,699 in the previous period. The Trustees are concemed that the accounts show a continuing pattern of losses and are aware that it will take a major effort to achieve a balanced position by increasing income and reducing expenditure. The Bath Branch of Samaritans works 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 £60,000 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 truslees see fit. Reserves policy The trustees, resetves policy is to maintain a sufficient level of reserves to enable operating activities to be maintained. laking account of potential risks and contingencies that may arise from time to time, The policy is reviewed annually by the trustees. FUTURE PLANS Our strategy for the next five years will see us continuing to improve the quality and consistency of the seNice we offer, achieving greater access to our seNices, having stronger connections with our partners and developing ways to provide evidence of the difference we make. We will also continue to ensure that fundraising and overall income generation is central to our objectives, to safeguard the continuing viability of the charity. The Charity is now well- placed to deliver its objectives for the foreseeable future. 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 lo 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 District registered number 1168033, was registered with the Charity Commission on 5 July 2016 and is governed by a Model Constitution 2016 approved by the Charity Commission. The transfer of undertaking was completed with effecl from 1 October 2016. Bath and District Samaritans is now an affiliated member of Samaritans, a company limited by guarantee Incorporated on 11 April 1963 whose registered office is The Upper Mill, Kingston Road, Ewe" KT17 2AF. Recruitment and appointment 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 lo serve as both secretary and treasurer) Up to eight additional trustees elected by the Members. and Up to Co-opted trustees appointed by the trustees. so long as the total number of Iruslees does not exceed thirteen. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1168033 Principal Address.. 25 Windsor Castle Upper Bristol Road Bath Somerset TRUSTEES Jackie Reeves Karen Baldwin Keith Wray Charles Berrisford Paul Davies. Clive Bates Kate Schiller Tarquin McDonald lan Millward Dan Fallon Kit Peterson Alan Patmore Independent Examlner Catherine Edwards Richardson Swift Audit Limited 11 Laura Place Bath BA2 4BL Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Approved by order of the board of trustees ok610812025 and signed on its behalf by.. Jackie Reeves - Trustee Independent Examinerfs Report to the Trustees of Samaritans of Bath and District Independent examiner's report to the trusl88S Ot SamarStans of Bath and Distrlct I report lo 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 accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Trust's accounls carried out under Seclion 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 examlnerfs 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 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 Irue 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 Place Bath BA2 4BL Date.. s./c/s.................. SAMARITANS OF BATH AND DISTRICT statement of Financlal Actlvities for the year ended 31 March 2025 2025 Total funds 2024 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 12811 2,039 14850 26048 Investment income other income 6310 34411 6310 34411 4276 10841 Total 53532 2,039 55571 41165 EXPENDITURE ON Raising funds 3635 3635 1,524 Charitable actlvlties Activities in furtherance of charitable aims 57064 2346 59410 52918 Total 60699 2346 63045 54442 Net gainsl(losses) on investments 2404 2404 3699 NET INCOMEI(EXPENDITURE) (4763) (307) {5070) (9578) RECONCILIATION OF FUNDS Total funds brought forward 875709 4680 880389 889967 TOTAL FUNDS CARRIED FORWARD 870946 4373 875319 880389 The notes form part of these financial statements SAMARITANS OF BATH AND DISTRICT Balance Sheet 31 March 2025 2025 Total funds 2024 Total funds Unrestricted Restricted fund funds Notes FIXED ASSETS Tangible assels Investments 767166 97274 767166 97274 759399 119870 864440 864440 879269 CURRENT ASSETS Debtors Cash at bank 3509 8110 10006 4373 14379 10006 14379 11619 CREDITORS Amounts falling due within one year (3500) (3500) (10499) NET CURRENT ASSETS 6506 4373 10879 1120 TOTAL ASSETS LESS CURRENT LIABILITIES 870946 4373 875319 880389 NET ASSETS 870946 4373 875319 880389 FUNDS Unrestricted funds Restricted funds 10 870946 4373 875709 4680 TOTAL FUNDS 875319 880389 The financial statements were approved by the Board of Trustees and authorised for issue on 2610812025 and were signed on its behalf by: Jackie Reeves - Trustee Keith Wray - Trustee The notes form part of these financial statements SAMARITANS OF BATH AND DISTRICT Notes to the Financlal Statements for the year ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing tha financial statements The financial statements of Ihe 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 Charilies: statement of Recommended Practice applicable to charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeclive 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. with the exception of investments 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 Ihe 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 Assets are depreciated on a Freehold Property is not depreciated on the basis that its residual valuation is at least equal to its cost. St is therefore instead subject to impairment where evidence of impairment presents itself. There have been no impairment adjustments to date. 250k reducing balance except as detailed below Taxatlon The charity is exempt from corporation tax on its charitable activities. Fund accountlng 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 lo the financial statements. Investments Investments are stated at market value at the balance sheet date. The statement of financial activities includes the net gains and losses arising in revaluations and disposals throughout the year. Realised galns and losses All gains and losses are taken to the financial statement of financial activities as they arise. Realised gains and losses on investments are calculated as the difference between proceeds and opening market value (or purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the year end and the opening market value (or purchase date if later). Realised and unrealised gains are nol separated in the Slatement of Financial Activities. continued... SAMARITANS OF BATH AND DISTRICT Notes to the Flnancial Statements - continued for the year ended 31 March 2025 DONATIONS AND LEGACIES 2025 2024 Donations Fundraising events Prison funding 12811 20408 2039 10038 13971 2039 35258 26048 INVESTMENT INCOME 2025 2024 Income from fixed asset investments 6310 4276 TRUSTEES. REMUNERATION AND BENEFITS During the year, no trustees received any remuneration (2025.. £nil). During the year, no trustees received any benefits in kind (2025: £nil). Trustees. expenses No costs were reimbursed in the year to Irustees for carrying out trustee duties. LEASING AGREEMENTS As at 31 March 2025, there were operating lease commitments of £1843 (2024.. £2,442). TANGIBLE FIXED ASSETS Fixtures and fittings Freehold propety Totals COST At 1 April 2024 Additions 756039 16365 8909 772404 8909 At 31 March 2025 756039 25274 781313 DEPRECIATION89 At 1 April 2024 Charge for year 13005 1142 13005 1142 At 31 March 2025 14147 14147 NET BOOK VALUE At 31 March 2025 756039 11127 767166 At 31 March 2024 756039 3360 759399 10 continued... SAMARITANS OF BATH AND DISTRICT Notes to the Financial Statements - contlnued for the year ended 31 March 2025 FIXED ASSET INVESTMENTS Listed investments MARKET VALUE At 1 April 2024 Money returned to client Revaluations 119870 -25000 2404 At 31 March 2025 97274 NET BOOK VALUE At 31 March 2025 97274 At 31 March 2024 119870 Analysis of Investments at 31 March 2025 belween funds Unrestricted Restrlcted Total Funds Total Funds Funds Funds 2025 2024 Llsted Investments UK equities Overseas funds UK fixed interest bonds European Equities North American Equities Overseas equities Emerging Markets UK propety funds Alternative assets Cash and Accrued Interest Multi Asset Diversified British Govt bonds 16587 13920 6711 5669 14963 7389 4532 8764 7357 1358 2356 7668 16587 13920 6711 5669 14963 7389 4532 8764 7367 1358 2356 7668 10591 20148 22705 7374 13126 15259 4807 10183 10932 2392 2353 97274 97274 119870 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepaymenls and accrued income 3509 contlnued.. SAMARITANS OF BATH AND DISTRICT Notes to the Financial Statements continued for the year ended 31 March 2025 CREDITORS". AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other creditors 3500 10499 10. MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestricted funds General fund 875709 (4763) 870946 Restrlcted funds Her Majesty's Prison & Probation Service (HMPPS) 4680 (307) 4373 TOTAL FUNDS 880389 875319 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Gains and Movement losses in funds Unrestricted funds General fund 53532 {60699} 2404 (4763) Restrlcted funds Her Majesty's Prison & Probation Service (HMPPS) 2,039 (2346) (307) TOTAL FUNDS 55571 63045) 2404 Comparatlves for movement in funds Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 883499 (7790) 875709 Restricted funds Her Majesty's Prison & Probation Service (HMPPS) 6468 (1788) 4680 TOTAL FUNDS 889967 9578) 880389 12 continued... SAMARITANS OF BATH AND DISTRICT Notes to the Financial Statements - continued for the year ended 31 March 2025 10. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows.. Incoming Resources resources expended Gains and Movement losses in funds Unrestricted funds General fund 39126 (50615) 3699 (7790) Restricted funds Her Majesty's Prison & Probation Service (HMPPS) 2039 (3827) (1,788) TOTAL FUNDS 41165 54442) 3699 A current year 12 months and prior year 12 months combined position is as follows., Net movement in funds At 31.3.25 At 1.4.23 Unrestricted funds General fund 883499 (12553) 870946 Restricted funds Her Majesty's Prison & Probation Service (HMPPS) 6468 (2095) 4373 TOTAL FUNDS 889967 14648) 875319 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 Movement losses in funds Unrestrlcted funds General fund 92658 (111314) 6103 {12553) Restrlcted funds Her Majesty's Prison & Probation Service (HMPPS) 4078 (6173) (2095) TOTAL FUNDS 96736 <117487) 6103 14648) 13 continued... SAMARITANS OF BATH AND DISTRICT Notes to the Financlal Statements - continued for the year ended 31 March 2025 11. RELATED PARTY DISCLOSURES There are no related party disclosures to report. 14 SAMARITANS OF BATH AND DISTRICT Detalled Statement of Flnanclal Activities for the year ended 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacies Donations Fundraising events Prison funding 14983 20406 2039 37428 10038 13971 2039 26048 Investment incoma Income from fixed asset investments 6310 4276 other Income Lease income and room hire 11833 10841 Total Incoming resources 55571 41165 EXPENDITURE Ralsing donations and legacies Fundraising expenses Publicity and advertising 3635 1524 3635 1524 Charltable activitles Telephone Prison expenses Travel Contributions paid to central office & the region 2559 2346 10195 4361 3827 8289 8786 3819 23886 20296 Support costs Management Rates and water Insurance Light and heat Building maintenance Independent examiners fees Computer servicing and equipment Housekeeping Portfolio management fee 486 3509 9073 7902 1000 849 4091 1800 360 3495 8577 5386 2046 1610 1711 1804 Sundries Depreciation of tangible and heritage assets 5672 6513 1142 1120 35524 32622 Total resources expended 63045 54442 Net expenditure before gains and losses (7474) (13277) 15 This page does not form part of the statutory financial slatements SAMARITANS OF BATH AND DISTRICT Detalled Statemenl of Financial Activities for the year ended 31 March 2025 2025 2024 Realised recognised gains and losses Realised gainsl(lossesl on fixed asset investments 2404 3699 Net expenditure 9578) 16 This page does not form part of the statutory financial slatements