2021-03-31-accounts - York Samaritans

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YORK SAMARITANS

Registered charity no. 1168071 ANNUAL REPORT AND FINANCIAL STATEMENTS

for the year ended 31 March 2021

HPH Chartered Accountants 54 Bootham York YO30 7XZ

YORK SAMARITANS

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

CONTENTS	*page*
Trustees' Annual Report	1 to 6
Independent Examiner's Report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Financial Statements	10 to 19

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021

Reference and administrative information

Leadership Team

Trustees Diana Gibbon (Director) John Taylor (Treasurer) Pamela Christine Stuart (Secretary) Carmel O’Grady (Trustee) Paul Huscroft (DD Branch Support and Fundraising) Gill Swift (DD Volunteer Support) Tina Turner (DD Training) Paul Batchelor (Branch Prison Support Officer) Len Pendle (DD Projects) (June 2020-January 2021) Non-Trustees David Moyles (DD Outreach) Paula Wheatley (DD Caller Support) Pia-Mari Powell (DD Selection and Recruitment) Roy Collard (DD Continuous Development) Liz Lewis (DD Marketing and Publicity) Charity Registered number 1168071 Charity Address 89 Nunnery Lane York YO23 1AH Registered Charity Name York Samaritans

Bankers National Westminster 1 Market Street York YO10 5JL Santander Brindle Road Bootle Merseyside G1R 0AA HSBC 13 Parliament Street York YO1 8XS

Independent Examiner Mr R W Woolley BA (Hons) BFP FCA MAAT DChA MCMI HPH, Chartered Accountants 54 Bootham York YO30 7XZ

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their report and the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

Reference and Administrative details are shown in the schedule of members of the Leadership Team and professional advisers on pages 1 of the financial statements.

Objectives and Activities

The objects of the charity support the Samaritan Vision that Fewer People die by suicide. We do this by making sure there’s someone there for anyone who needs someone. We provide a service that enables such persons to receive immediate emotional support and compassion from members of the charity.

Trustees believe that they can best further the Charity’s purpose for the public benefit by continuing to undertake our support work which relates specifically to the objects of the charity. The Trustees have also considered the Charity Commission’s Guidance on public benefit.

Achievement and Performance

Review of activities

The whole of this financial year has brought new challenges and demands on the charity as the Government issued instructions and guidelines to manage the Covid-19 pandemic. On 24 March, 2020, UK Secretary of State for Health, Matt Hancock confirmed directly to Parliament that Samaritans is a critical service and that volunteers can continue going into branches if they are able to. Samaritans continued to be categorised as essential workers throughout the pandemic and were permitted to come to the branch to carry out listening duties. However, all other activities that the charity was undertaking ceased in line with Government Guidelines. We continued to focus on supporting volunteers that were unable to come into branch and on making sure that the branch was safe for all volunteers coming into branch to support the service. We continued to deliver support for those who need us via telephone and e mail and the newly-introduced live chat.

Structure of the Leadership Team.

York Samaritans is a registered Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales and operating under a single leadership team.

The Director has continued to work with her Leadership Team to;

Ensure that the persons using the charity’s services receive an excellent service and
Provide volunteers to deliver the service that are selected, trained and supported effectively.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021

It has been a challenging year in which the Leadership Team has worked hard to keep our service going whilst meeting the ongoing and changing demands of a world pandemic. It was initially our intention to develop a three-year plan to inform our tenure as a leadership team, but we put this on hold to focus on maintaining our core service whilst doing everything we could do to keep all the volunteers supported and feeling physically and emotionally safe.

We began the year by completing a Quality Assessment Framework, requested by the Central Charity and completed by all new Directors at the beginning of their three-year Directorship. In this we outlined the following aims –

To focus on coping with the impact of Covid-19, keeping volunteers as safe as we can and maintaining morale.
To emerge from the pandemic in a strong position, both strategic and financial ready to face the challenges ahead, particularly maintaining and expanding volunteer numbers.
To build on the achievements of the previous leadership team, strengthening links with the prisons, the rural community, the universities and schools.
To find more sustainable ways of raising funds, via grant applications and the Pay for a Day scheme.
To use social media in a positive way to advertise our branch and Samaritans generally.
Planning activity for when the pandemic has abated, with a view to actively reaching out to our local community.

We then had a Quality Review, conducted by two specially trained volunteers from outside our Branch who sought feedback from our volunteers and met, remotely, with the leadership team to look at the achievements and areas for improvement. This has informed our ongoing plans.

Despite the restrictions created by the pandemic, we have continued to develop in many areas, with the following achievements-

We continued selection of new potential volunteers for training, adapting to conduct interviews remotely. Having received a huge upsurge in the number of enquiries, the DD for Recruitment and Selection worked tirelessly to keep potential volunteers well-informed and supported.
Towards the end of the year, we started using a new Branch Management Tool which helped streamline this process.
The DD for Training and her team worked extremely hard to adapt to delivering the Core Training to new volunteers online. We also appointed a lead mentor to oversee the challenges of mentoring volunteers whilst maintaining safe distancing.
A new DD for Marketing and Publicity was appointed and has managed to forge new links with the local press and radio stations to ensure potential callers are aware of our service.
The Outreach Team has maintained contact with the local community despite all activities being curtailed. Plans have been made in advance for activities we can undertake as soon as it is safe to do so.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021

The DD for Outreach has continued to work on the Rural Partnership and has also joined with other Branches in the Region to work with the North Yorkshire Police to develop a training package to be delivered to Police Mental Health Champions.
The DD for Prisons worked hard to support the Listeners in our two local prisons, setting up telephone communication with Full Sutton Prison while we were unable to visit.
Work has continued to maintain links with our local universities with the aim of restarting our drop-in service as soon as it is safe to do so.
The DD for Volunteer Support has worked with the Director and the team of Leaders to ensure that volunteers feel safe and well-supported, including those who have needed to stay at home during the pandemic.
The DD for Continuous Development took on the challenge of introducing Live Chat to the Branch. This is another way of our service-users contacting us.
We began plans for a Branch refurbishment in the new financial year.
We applied for, and received, some funding from the Pears Foundation to cover some of the extra expenses created by the pandemic.
We received a grant from Network Rail which will be used to fund training.
A Branch survey was conducted and the Leadership Team has begun the process of acting upon some of the concerns raised.
Three new leaders were trained and have joined the team.
New ways of fundraising have been developed, including a text donation system.
Work continues on the Pay-for-a-Day scheme.

Financial review

a. Results for the period

Income for the year was £42,035 (2020: £47,234) which after deducting expenditure of £36,074 (2020: £49,744) resulted in a net surplus for the year of £5,961 (2020: deficit of £2,510).

b. Principal risks and uncertainties

Finances in the year covered by this report were significantly affected by Covid-19. Nearly all Branch fundraising activities were cancelled but no financial shortfall ensued due to an amazing increase in donations both from individuals and companies.

The next financial year should see a partial recovery in our fundraising income but the Leadership Team feel donations are unlikely to reach anywhere near the current years amount. A loss is therefore anticipated over the year. An annual deficit is not unusual for the Branch which has more than enough reserves to cover any loss which occurs.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021

c. Reserves Policy

This branch has a policy that total year unrestricted fund balances should cover the following 18 months of planned expenditure. This would equate to approximately £54,000 at current expenditure levels. The

total unrestricted funds at 31st March 2021 are £150,679 which represents over 4 years of expenditure. The level of free reserves held by the charity at the year end, excluding fixed assets totalled, £117,069 (2020: £105,071).

d. Investment policy

The Leadership Team, having regard to the liquidity requirements of operating the charity, have kept available funds in bank deposit accounts and have invested in a one year interest paying bond.

Structure, governance and management

The Charity is managed by the Leadership Team who are also the trustees under the Model Constitution for Branches of the Samaritans based on the Model approved by the Council of Management in 1971 and as subsequently amended.

Appointment of Trustees

The Trustees named on page 1 have served during the year. Appointment of trustees is governed by the Trust Deed. Every trustee is appointed for a term of one year by a resolution of the trustees.

Trustees are recruited and appointed after a careful review of the needs of the Trust and the skills and expertise which respective new trustees can provide.

Future Plans

I would like to thank the Leadership Team and volunteers for their help and support over the past year, which has been exceptionally challenging.

During the next year we will concentrate on forming a plan for the remaining two years of my Directorship, concentrating primarily on recovering from the effects of the pandemic, adapting to changes introduced by the Central Office and re engaging with the local community. This will hopefully include the opportunity to re-establish our usually fundraising events. We will also continue to address the recommendations made in the recent Quality Review. Last year we began work on looking at more sustainable fundraising and we will continue this in the forthcoming year.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021

Trustees’ responsibilities statement

The Trustees carry out their duties in line with Charity Commission for England and Wales published guidance, the Charity Governance Documents and the Law.

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees on 24 June 2021 and signed on their behalf by:

Diana Gibbon

Trustee

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF YORK SAMARITANS

I report to the trustees on my examination of the financial statements of York Samaritans (the “Charity”) for the year ended 31 March 2021.

This report is made solely to the Charity’s trustees, as a body, in accordance with section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the Charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity, the Charity’s members as a body and the Charity’s trustees as a body for my independent examiner’s work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 Charity as required by section 130 of the Act; or
the financial statements do not accord with those records;
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.

Sarah Wearing FCA, DChA HPH Chartered Accountants 54 Bootham York YO30 7XZ

24 June 2021

YORK SAMARITANS

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted funds 2021 £ 31,219 5,753 975 2,628	Restricted funds 2021 £ 731 - - 729	Endowment Funds 2021 £ - - - -	*Total* *31 March* *2021* £ 31,950 5,753 975 3,357	Total 31 March 2020 £ 20,293 24,655 - 2,286
40,575	1,460	-	42,035	47,234
848 34,635	- 591	- -	848 35,226	2,341 47,403
35,483	591	-	36,074	49,744
5,092 731	869 (731)	- -	5,961 -	(2,510) -
5,823 144,856	138 1,083	- 250,000	5,961 395,939	(2,510) 398,449
£ 150,679	£ 1,221	£ 250,000	£ 401,900	£ 395,939

The Statement of Financial Activities includes all gains and losses in the year.

All of the above amounts relate to continuing activities.

The notes on pages 10 to 19 form part of these financial statements.

YORK SAMARITANS

BALANCE SHEET AT 31 MARCH 2021

Notes Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors : amounts falling due within one year 13 Net current assets Total assets less current liabilities Net assets Charity Funds Endowment funds 14 Restricted funds 14 Unrestricted funds 14 Total Funds	2021 2020 £ £ £ £ 283,610 289,785 1,024 1,024 123,466 111,530 124,490 112,554 6,200 6,400 118,290 106,154 401,900 395,939 £ 401,900 £ 395,939 250,000 250,000 1,221 1,083 150,679 144,856 £ 401,900 £ 395,939	2021 2020 £ £ £ £ 283,610 289,785 1,024 1,024 123,466 111,530 124,490 112,554 6,200 6,400 118,290 106,154 401,900 395,939 £ 401,900 £ 395,939 250,000 250,000 1,221 1,083 150,679 144,856 £ 401,900 £ 395,939
		395,939
		£ 395,939
		250,000 1,083 144,856
		£ 395,939

The financial statements were approved by the members of the committee and authorised for issue on 24 June 2021 and signed on their behalf, by:

Diana Gibbon Trustee

John Taylor Trustee

The notes on pages 10 to 19 form part of these financial statements.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

York Samaritans is a Charitable Incorporated Organisation (CIO) in England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are given on page 2 onwards.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

1.3 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Endowment funds represent those assets which must be held permanently by the charity.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES (continued)

1.4 Expnditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs are allocated to the applicable expenditure headings.

Costs of raising funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities are costs incurred in order to meet the charity's objectives, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

1.5 Going concern

No material uncertainties that may cast significant doubt about the ability of the charity to continue as a going concern have been identified, these financial statements have therefore been prepared on a going concern basis.

1.6 Tangible fixed asset and depreciation

All fixed assets are initially recorded at cost or valuation.

Land and buildings were valued at open market value. No depreciation is provided on land and buildings as they are maintained in a state of good repair and accordingly the Trustees consider that the lives of these assets are so long and residual values, based on prices prevailing at the time of valuation, are so high that any depreciation charge would be insignificant.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Furnishings 10% straight line - Office equipment 25% straight line - Computer equipment 20% straight line

1.7 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES (continued)

1.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.9 Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 Creditors

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.11 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. DONATIONS AND LEGACIES

Trust donation Other donations Legacy income Friends donations I subscriptions Pay for a Day Pears Foundation grant	Unrestricted funds 2021 £ 2,400 19,109 2,329 4,641 2,740 - £ 31,219	Restricted funds 2021 £ - - - - - 731 £ 731	Total Total funds funds 2021 2020 £ £ 2,400 2,400 19,109 4,385 2,329 4,897 4,641 4,601 2,740 4,010 731 - £ 31,950 £ 20,293

In 2020, all donations and legacies income related to unrestricted funds.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

3. OTHER TRADING ACTIVITIES

	Unrestricted	Total	Total
	funds	funds	funds
	2021	2021	2020
	£	£	£
Fundraising events	£ 5,753	£ 5,753	£ 24,655

In 2020, all other trading activities income related to unrestricted funds.

4. INVESTMENT INCOME

	Unrestricted	Total	Total
	funds	funds	funds
	2021	2021	2020
	£	£	£
Bank interest receivable	£ 975	£ 975		£ -

5. OTHER INCOME

Prison services income Key fob income	Unrestricted funds 2021 £ 2,628 - £ 2,628	Restricted funds 2021 £ 729 - £ 729	Total funds 2021 £ 3,357 - £ 3,357	Total funds 2020 £ 2,236 50
				£ 2,286

In 2020, other income of £689 related to unrestricted funds and £1,597 to restricted funds.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

6. RAISING FUNDS

Fund raising Publicity and advertising	Unrestricted funds 2021 £ 194 654 £ 848	Restricted funds 2021 £ - - £ -	Total funds 2021 £ 194 654 £ 848	Total funds 2020 £ 1,496 845
				£ 2,341

In 2020, all raising funds expenditure related to unrestricted funds.

7. CHARITABLE ACTIVITIES BY FUND TYPE

Confidential emotional support Governance costs	Unrestricted funds 2021 £ 33,040 1,595 £ 34,635	Restricted funds 2021 £ 591 - £ 591	Total funds 2021 £ 33,631 1,595 £ 35,226	Total funds 2020 £ 45,664 1,739
				£ 47,403

In 2020, charitable expenditure of £45,948 related to unrestricted funds and £1,455 to restricted funds.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Analysis of charitable expenditure Confidential emotional support

Rates and insurance Light and heat Repairs and maintenance Cleaning and housekeeping Telephone Depreciation Members' expenses Prison service expenses Recruitment and training Printing, stationery and postage Branch contribution to Head Office Selection Education Equipment External relations Trustees' expenses Volunteer care Governance - accountancy fees Governance- meetings	Unrestricted funds 2021 £ 1,699 2,615 4,145 2,413 2,312 7,571 4,869 724 210 1,465 4,345 (18) 83 639 (486) 275 179 1,500 95 £ 34,635	Restricted funds 2021 £ - - - - - - - 591 - - - - - - - - - - - £ 591	Endowment funds 2021 £ - - - - - - - - - - - - - - - - - - - £ -	Total funds 2021 £ 1,699 2,615 4,145 2,413 2,312 7,571 4,869 1,315 210 1,465 4,345 (18) 83 639 (486) 275 179 1,500 95 £ 35,226	Total funds 2020 £ 1,560 3,033 2,325 1,598 2,403 9,754 4,604 1,698 3,807 1,569 4,674 256 499 1,809 3,665 1,813 597 1,502 237
					£ 47,403

8. NET INCOMING / (OUTGOING) RESOURCES FOR THE YEAR

This is stated after charging:

	2021	2020
	£	£
Depreciation	£ 7,571	£ 9,754

9. INDEPENDENT EXAMINER'S REMUNERATION

The Independent Examiner's remuneration amounts to an Independent Examination fee of £1,500 (2020: £1,502).

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

10. STAFF COSTS AND EMOLUMENTS

The charity has no employees other than the Trustees, who did not receive any remuneration (2020: £nil).

No employee received remuneration amounting to more than £60,000 in either year.

11. 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	Land and Buildings £ 250,000 - 250,000 - - - £ 250,000 £ 250,000	Computer equipment £ 10,354 526 10,880 10,024 436 10,460 £ 420 £ 330	Office equipment £ 16,885 870 17,755 15,720 720 16,440 £ 1,315 £ 1,165	Furnishings £ 64,913 - 64,913 26,623 6,415 33,038 £ 31,875 £ 38,290	Total £ 342,152 1,396
					343,548
					52,367 7,571
					59,938
					£ 283,610
					£ 289,785

£250,000 of fixed assets relate to endowment funds and £33,610 to unrestricted funds.

The Central Office of The Samaritans act as custodian trustee of the property 89 Nunnery Lane, York, under the terms of a trust deed dated 19 May, 1975.

The Freehold Property at 89 Nunnery Lane, York was revalued on 12 April 2014 by Hudson Moody, Chartered Surveyors, at an open market value of £250,000.

12. DEBTORS

	2021	2020
	£	£
Prepayments and accrued income	£ 1,024	£ 1,024

All debtors relate to unrestricted funds.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals All creditors relate to unrestricted funds.	2021 £ £ 6,200	2020 £ £ 6,400

14. STATEMENT OF FUNDS

Statement of funds - current year

Unrestricted funds General Funds Endowment funds Permanent endowment fund Restricted funds Restricted Funds Total of funds	Balance at 1 April 2020 £ 144,856 250,000 1,083	Income £ 40,575 - 1,460	Expenditure £ (35,483) - (591)	Transfers £ 731 - (731)	Balance at 31 March 2021 £ 150,679 250,000 1,221
	£ 395,939	£ 42,035	£ ( 36,074)	- £	£ 401,900

The property in Nunnery Lane, York represents the endowment fund of the Charity.

The restricted fundS relates to specific funding for expenditure on prison related activities and Covid expenditure.

The transfer from restricted funds to unrestricted general funds in the year relates to the purchase of office equipment from the Covid funding.

Statement of funds - prior year

Unrestricted funds General Funds Endowment funds Permanent endowment fund Restricted funds Restricted Funds Total of funds	Balance at 1 April 2019 £ 147,508 250,000 941	Income £ 45,637 - 1,597	Expenditure £ (48,289) - (1,455)	Transfers £ - - -	Balance at 31 March 2020 £ 144,856 250,000 1,083
	£ 398,449	£ 47,234	£ ( 49,744)	- £	£ 395,939

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Analysis of net assets between funds - current year

Tangible fixed assets Current assets Creditors due within one year	Unrestricted Funds 2021 £ 33,610 123,269 (6,200)	Restricted Funds 2021 £ - 1,221 -	Endowment Funds 2021 £ 250,000 - -	Total funds 2021 £ 283,610 124,490 (6,200)
	£ 150,679	£ 1,221	£ 250,000	£ 401,900

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets Current assets Creditors due within one year	Unrestricted Funds 2020 £ 39,785 111,471 (6,400) £ 144,856	Restricted Funds 2020 £ - 1,083 - £ 1,083	Endowment Funds 2020 £ 250,000 - - £ 250,000	Total funds 2020 £ 289,785 112,554 (6,400)
				£ 395,939

16. RELATED PARTY TRANSACTIONS

Trustees remuneration and benefits

The Trustees did not receive any remuneration or benefits for their services.

Trustees expenses

Expenses were paid in respect of 2 (2020: 5) Trustees for the amount of £275 (2020: £1,813).

Trustees other related parties

Donations in the year from trustees totalled £275 (2020 - £269).

There are no other related party transactions.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

17. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted funds 2020 £ 20,293 24,655 - 689	Restricted funds 2020 £ - - - 1,597	Endowment Funds 2020 £ - - - -	Total 31 March 2019 £ 37,129 17,966 3 3,105
45,637	1,597	-	58,203
2,341 45,948	- 1,455	- -	2,332 44,656
48,289	1,455	-	46,988
(2,652) -	142 -	- -	11,215 -
(2,652) 147,508	142 941	- 250,000	11,215 387,234
£ 144,856	£ 1,083	£ 250,000	£ 398,449