2026-03-31-accounts - Samaritans Of Bath And District

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REGISTERED CHARITY NUMBER: 1168033

Report of the Trustees and

Financial Statements for the year ended 31[st] March 2026

for

SAMARITANS OF BATH AND DISTRICT

Richardson Swift Audit Limited 11 Laura Place Bath BA2 4BL

SAMARITANS OF BATH AND DISTRICT

Contents of the Financial Statements for the year ended 31 March 2026

	Page
Report of the Trustees	3 to 5
Independent Examiner's Report	6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the Financial Statements	9 to 14
Detailed Statement of Financial Activities	15 to 16

SAMARITANS OF BATH AND DISTRICT

Report of the Trustees for the year ended 31 March 2026

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 2026. The trustees have adopted the provisions of the Accounting and Reporting by charities: Statement of Recommended Practice to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

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 two current trustees, Jackie Reeves and Karen Baldwin, remained as co-directors throughout the accounting period. Jackie Reeves continued as chair of the trustees during this period and chaired the trustees' quarterly meetings during the period under review. Karen Baldwin continued in her role as Vice Chair and Operations.

Other Trustees appointed or re-appointed at the July AGM were: Charlie Berrisford - Secretary, Keith Wray – Treasurer, Clive Bates – Infrastructure, Jonathan Brown – Infrastructure (fire risk), Kate Schiller - Training Joanna Glynn - professional expertise, Wendy Dorkin – EDI, Dan Fallon - Fundraising, Tarquin McDonald - external commercial expertise.

The following trustees stood down, Alan Patmore – General Trustee, Paul Davies – Infrastructure, Ian Millward - Marketing & Comms, Kit Peterson - EDI

Throughout the year several new Deputy Directors (DDs) were appointed, with others stepping down. Some roles were created as co-DDs. Ben Alexander - Volunteer Support, Mary Brooke - Embedding Training, Kate Schiller - Core Training, Janet Opie and Mark Thompson - Leaders, Caroline Wealthall and Angela Umpleby - Selection and Recruitment, Lesley McNamara and Roslyn Smith - 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, suicidal 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.

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 net inflow of funds of £26,618 for the year, compared to a net outflow of £5,070 in the previous period. .

The trustees are very satisfied with the results for the period and with the financial position of the Balance Sheet.

The Bath Branch of Samaritans works closely with the Central Office of Samaritans at The Upper Mill, Kingston Road, Ewell, Surrey, KT17, 2AF

SAMARITANS OF BATH AND DISTRICT

Report of the Trustees for the year ended 31 March 2026

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.org/bath. 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.

FUTURE PLANS

Our strategy for the next five years will see us continuing to improve the quality and consistency of the service we offer, achieving greater access to our services, having stronger connections with our partners and developing ways to provide evidence of the difference we make. The Charity is now well-placed to deliver its objectives for the foreseeable future, and we will plan in a way that supports collaboration across our region and stays consistent with the Central Samaritans Futureproofing strategy.

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 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 effect 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, Ewell, 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 to serve as both secretary and treasurer)
Up to eight additional trustees elected by the Members; and
Up to two Co-opted 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

SAMARITANS OF BATH AND DISTRICT

Report of the Trustees for the year ended 31 March 2026

Trustees Jackie Reeves Karen Baldwin Charles Berrisford Keith Wray Tarquin McDonald Dan Fallon Clive Bates Jonathan Brown Kate Schiller Joanna Glynn Wendy Dorkin

Independent Examiner 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 14/07/2026

Approved by order of the board of trustees on ..... ~~....~~ F6200000-05D9-2ACE-239F-08DEE1A4B424 ....................... ~~...~~ .......... and signed on its behalf by:

~~...........~~ ............................... F6200000-05D9-2ACE-2394-08DEE1A4B424 ~~............~~ ........... Jackie Reeves - Trustee

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 2026.

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
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.

F6200000-05D9-2ACE-23AD-08DEE1A4B424

Catherine Edwards

Richardson Swift Audit Limited 11 Laura Place Bath BA2 4BL

15/07/2026 Date: ............................................. F6200000-05D9-2ACE-23B1-08DEE1A4B424

SAMARITANS OF BATH AND DISTRICT

Statement of Financial Activities for the year ended 31 March 2026

Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 15.086 Investment income 3 6,139 Other income 60,342 Total 81,567 EXPENDITURE ON Raising funds 4,962 Charitable activities Activities in furtherance of charitable aims 54,845 Total 59,807 Net gains/(losses) on investments 3 3,752 NET INCOME/(EXPENDITURE) 25,512 RECONCILIATION OF FUNDS Total funds brought forward 870,496 TOTAL FUNDS CARRIED FORWARD 896,008	Restricted funds £ 2,752 - - 2,752 - 1,646 1,646 - 1,106 4,373 5,479	2026 Total funds £ 17,838 6,139 60,342 84,319 4,962 56,491 61,453 3,752 26,618 875,319 901,937	2025 Total funds £ 14,850 6,310 34,411 55,571 3,635 59,410 63,045 2,404 (5,070) 880,389 875,319

SAMARITANS OF BATH AND DISTRICT

Balance Sheet 31 March 2026

Notes FIXED ASSETS Tangible assets 6 Investments 7 CURRENT ASSETS Debtors 8 Cash at bank CREDITORS Amounts falling due within one year 9 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted funds 10 Restricted funds TOTAL FUNDS	Unrestricted fund £ 766,671 101,026 867,697 28,305 9,539 37,844 (9,083) 28,761 896,458 896,458	Restricted funds £ - - - - 5,479 5,479 - 5,479 5,479 5,479	2026 Total funds £ 766,671 101,026 867,697 28,305 15,018 43,323 (9,083) 34,240 901,937 901,937 896,458 5,479 901,937	2025 Total funds £ 767,166 97,274 864,440 0 14,379 14,379 (3.500) 10,879 875,319 875,319 870,946 4,373 875,319

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

14/07/2026

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F6200000-05D9-2ACE-23A2-08DEE1A4B424
...... F6200000-05D9-2ACE-23A4-08DEE1A4B424 ............................... ........
Jackie Reeves - Trustee
----- End of picture text -----

----- Start of picture text -----
F6200000-05D9-2ACE-23B6-08DEE1A4B424
....... .............................. ........
Keith Wray - Trustee
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SAMARITANS OF BATH AND DISTRICT

Notes to the Financial Statements for the year ended 31 March 2026

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, 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 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 to its residual value over its estimated useful life.

Fixtures and fittings - 25% on reducing balance Freehold Property - Assessment of the premises every two years

Taxation

The charity is exempt from corporation 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.

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 gains 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 not separated in the Statement of Financial Activities.

SAMARITANS OF BATH AND DISTRICT

Notes to the Financial Statements - continued for the year ended 31 March 2026

2. DONATIONS AND LEGACIES

3.

Donations Prison funding INVESTMENT INCOME Interest and gains from investments	2026 £ 15,086 2,752 17,838 2026 £ 9,891	2025 £ 12,811 2,039 14,850 2025 £ 8,714

4. 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 trustees for carrying out trustee duties.

5. LEASING AGREEMENTS

As at 31 March 2026, there was a five year operating lease with Siemens Financial Services for a photocopier at a cost of £626.84 per year.The current lease will end March 2027

6. TANGIBLE FIXED ASSETS

COST At 1 April 2025 Additions At 31 March 2026 DEPRECIATION At 1 April 2025 Charge for year At 31 March 2026 NET BOOK VALUE At 31 March 2026 At 31 March 2025	Freehold property £ 756,039 - 756,039 - - - 756,039 756,039	Fixtures and fittings £ 25,274 3,048 28,322 14,147 3,544 17,691 10,632 11,127	Totals £ 781,313 3,048 784,361 14,147 3,544 17,691 766,671 767,166

SAMARITANS OF BATH AND DISTRICT

Notes to the Financial Statements - continued

for the year ended 31 March 2026

7. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
	Listed
	investments
	£
MARKET VALUE
At 1 April 2025	97,274
Revaluations	3,752
At 31 March 2026	101,026
NET BOOK VALUE
At 31 March 2026	101,026
At 31 March 2025	97,274

Analysis of Investments at 31 March 2026 between funds

Unrestricted Restricted Funds Funds Listed Investments £ £ UK equities and funds 14,304 - Overseas equities and funds 14,868 - UK Bonds 10,715 - European Equities 8,494 - North American Equities 15,373 - Global Investments 8,361 - Emerging Markets 6,060 - UK property funds 3,575 - Alternative assets 0 - Cash and Accrued Interest 1,368 - Multi Asset Diversified 6,510 - British Govt bonds 11,398 - 101,026 - 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and accrued income 9. CREDITORS:AMOUNTS FALLING DUE WITHIN ONE YEAR Other Creditors	Total Funds 2026 £ 14,304 14,868 10,715 8,494 15,373 8,361 6,060 3,575 0 1,368 6,510 11,398 101,026 2026 £ 28305 ===== 2026 £ 9,083 =====	Total Funds 2025 £ 16,587 13,920 6,711 5,669 14,963 7,389 4,532 8,764 7,357 1,358 2,356 7,668 97,274 2025 £ - ===== 2025 £ 3500 =====

10.MOVEMENT IN FUNDS

At 1.4.25
£
Unrestricted funds
General fund
870,946
Restricted funds
Her Majesty’s Prison & Probation
Service (HMPPS)
4,373
TOTAL FUNDS
875,319
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
81,567
(59,807)
Restricted funds
Her Majesty’s Prison & Probation
Service (HMPPS)
2,752
(1,646)
TOTAL FUNDS
84,319
(61,453)
Comparatives for movement in funds
At 1.4.24
£
Unrestricted funds
General fund
875,709
Restricted funds
Her Majesty’s Prison & Probation
Service (HMPPS)
4,680
TOTAL FUNDS
880,389

Net
movement
At
in funds
31.3.26
£
£
25,512
896,458
1,106
5,479
26,618
901,937
Gains and
Movement
losses
in funds
£
£
3,752
25,512
-
1,106
3,752
26,618
Net
movement
At
in funds
31.3.25
£
£
(4,763)
870,946
(307)
4,373
(5,070)
875,319

SAMARITANS OF BATH AND DISTRICT

Notes to the Financial Statements - continued for the year ended 31 March 2026

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	£	£	£	£
Unrestricted funds
General fund	53,532	(60,699)	2,404	(4,763)
Restricted funds
Her Majesty’s Prison & Probation
Service (HMPPS)	2,039	(2,346)	-	(307)
TOTAL FUNDS	55,571	(63,045)	2,404	(5,070)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Restricted funds Her Majesty’s Prison & Probation Service (HMPPS) TOTAL FUNDS	At 1.4.24 £ 875,709 4,680 880,389	Net movement in funds £ 20,749 799 (21,548)	At 31.3.26 £ 896,458 5,479 901,937

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	£	£	£	£
Unrestricted funds
General fund	135,099	(120,506)	6,156	20,749
Restricted funds
Her Majesty’s Prison & Probation
Service (HMPPS)	4,791	(3,992)	-	799
TOTAL FUNDS	139,890	(124,498)	6,156	21,548

SAMARITANS OF BATH AND DISTRICT

Notes to the Financial Statements - continued for the year ended 31 March 2026

11. RELATED PARTY DISCLOSURES

There are no related party disclosures to report.

SAMARITANS OF BATH AND DISTRICT

Detailed Statement of Financial Activities for the year ended 31 March 2026

	2026	2025
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations	15,086	14,983
Fundraising events	60,342	20,406
Prison funding	2,752	2,039
	78,180	37,428
Investment income
Income from fixed asset investments	6,139	6,310
Other income
Lease income and room hire	0	11,833
Total incoming resources	84,319	55,571
EXPENDITURE
Fundraising expenses	4,962	3,635
	4,962	3,635
Charitable activities
Telephone	206	2,559
Prison expenses	1,646	2,346
Travel	7,582	10,195
Contributions paid to central office & the
region	7,233	8,786
	16,667	23,886
Support costs
Management
Rates and water	422	486
Insurance	3,142	3,509
Light and heat	7,177	9,073
Building maintenance	6,194	7,902
Independent examiners fees	3,028	1,000
Computer servicing and equipment	422	849
Housekeeping	3,137	4,091
Portfolio management fee	1,800	1,800
Professional Fees	3,780	0
Sundries	7,178	5,672
Depreciation of tangible and heritage
assets	3,544	1,142
	39,824	35,524
Total resources expended	61,453	63,045
Net expenditure before gains and losses	22,866

SAMARITANS OF BATH AND DISTRICT

Detailed Statement of Financial Activities
for the year ended 31 March 2026
	2026	2025
	£	£
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments	3,752	2,404
Net expenditure/income	26,618	(5,070)

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