2022-03-31-accounts - York Samaritans

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YORK SAMARITANS

Registered charity no. 1168071 ANNUAL REPORT AND FINANCIAL STATEMENTS

for the year ended 31 March 2022

HPH Chartered Accountants 54 Bootham York YO30 7XZ

YORK SAMARITANS

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

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 2022

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) Paul Batchelor (Branch Prison Support Officer) Roger Wood (Trustee) 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) Jessica Brooksbank (DD Training) 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 Sarah Wearing FCA, DChA HPH, Chartered Accountants 54 Bootham York YO30 7XZ

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their report and the financial statements of the charity for the year ended 31 March 2022. 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 page 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.

Achievements and Performance

Review of activities

It has been another busy and challenging year, with the ongoing pandemic continuing to impact the way that we work. The Leadership Team continued to prioritise the safety and wellbeing of the volunteers which helped us to continue providing our service to callers.

The greatest challenge apart from the Covid-19 was the introduction of significant organisational change by our Central Office. This affected many areas of our work and involved 29 sessions via Zoom to inform volunteers in small groups, or individually for those unable to use Zoom. There was much discussion around the changes and the process proved unsettling for a volunteer body already adapting to significant upheaval created by the pandemic.

We continued to use the Quality Assessment Framework to inform our plans and achieved many of the aims we had set out.

As the pandemic abated we found ourselves in a strong position financially and with volunteers who were ready to face the challenge of increasing volunteer numbers and engaging with the local and wider communities.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Review of activities (continued)

We were still working with significant and frequently changing social distancing restrictions but despite this we continued to develop, with the following achievements-

The Recruitment and Selection DD and her team continued to work hard, managing interviews via a blended approach of remote and face-to-face interviews. Although the numbers of potential volunteers remains high, many were interviewed ready for training.
We have begun to focus on our support volunteers with the aim of utilising the skills of our current volunteers and increasing the team numbers.
The DD for Training conducted some training online but also reintroduced face-to-face training as soon as it was safe to do so. This was well received as was the increase in training group size to 15 trainees. The Lead Mentor and his team worked hard to ensure that new volunteers received quality mentoring in a safe environment in the Branch.
The DD for Marketing continued her work forging links with the local press and radio stations and this work is ongoing.
The Outreach DD and his team worked hard to maintain links with local groups and events and this resulted in involvement in some excellent events which raised awareness of our service as well as raising funds. These included the Dragon Boat Race, the York Marathon and the Heritage Bike Ride.
Work continues with the Rural Initiative and this is growing from strength with more Branches from the Yorkshire and Humberside Region involved.
Our University Co-ordinator maintained links with the University of York and we have been able to begin our weekly term time drop in sessions again. We have also attended a Health and Wellbeing event at the university.
We have been able to do some work in schools but this is restricted because we are currently only permitted to work with young people aged 14 and over.
Our links with the local armed services have been strengthened and we have visited the local barracks to offer support as well as being involved in training sessions for armed services welfare officers.
A huge amount of work has been done to comply with our Central Office requirements for risk assessment and formal event planning.
The DD for Prisons continued to work very hard to support the Listeners in Askham Grange and Full Sutton prisons. He had to continually adapt his approach as Covid restrictions inside the prisons changed. This resulted in excellent support for the Listeners, including face-to-face contact when possible.
The Annual Review at each prison was also completed with Safer Custody and the Branch Director and plans were made to begin the process of training new Listeners in both prisons.
The DD for Continuous Development managed the introduction of new mandatory Safeguarding training that all volunteers were required to do to continue in their roles. This was successfully achieved within the prescribed time.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Review of activities (continued)

Face-to-face Branch training sessions were also organised and well received.
On-line chat continued to be well-supported with 37 volunteers trained and three shifts on the rota each week.
The fundraising DD maintained contact with York Railway station to ensure we could start collections there as soon as it was deemed safe to do so. He also organised collections at the end of Sarah Millican’s comedy shows in York resulting in significant funds.
The Volunteer Support DD and her team of Leaders continued to provide excellent support for the volunteers and also trained three new Leaders to replace those stepping down from their roles.
We began the process of providing Ongoing mentoring for all experienced Samaritans during the next two years.
We closed the branch for one week to allow a thorough Branch refurbishment.
We appointed a Social Secretary and she has done a great job of organising events to help boost volunteer morale.

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.

Financial review

a. Results for the period

Income for the year was £38,286 (2021: £42,035) which after deducting expenditure of £46,927 (2021: £36,074) resulted in a net deficit for the year of £8,641 (2021: surplus of £5,961).

b. Principal risks and uncertainties

During the financial year under review, Branch fundraising activities increased significantly over the previous year but income is still short of pre-Covid levels and likely to prove difficult to increase in the short to medium term. Our gas contract expires in December ’22 and there will be a large increase in our costs from that date. We do have a long term electricity contract which will protect us from market pressures.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

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 £70,000 at current expenditure levels. The total unrestricted funds at 31[st] March 2022 are £142,120 which represents over 2 years of expenditure. The level of free reserves held by the charity at the year end, excluding fixed assets totalled, £116,510 (2021: £117,069).

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

During the coming year we will continue implementing our plans for the last year of my Directorship and continuing recovery from the effects of the pandemic and adapting to changes introduced by Central Office. The procedure for the appointment of a new Director will commence. We need to continue looking at more sustainable fundraising. York Branch has been chosen at random to assist Central Office in completing the first Branch Checklist spot checking process. This is to ensure we meet our legal obligation requirements.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

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 6 June 2022 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 2022.

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

6 June 2022

YORK SAMARITANS

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted funds 2022 £ 16,571 13,001 315 4,843	Restricted funds 2022 £ 2,450 - - 1,106	Endowment Funds 2022 £ - - - -	*Total* *31 March* *2022* £ 19,021 13,001 315 5,949	Total 31 March 2021 £ 31,950 5,753 975 3,357
34,730	3,556	-	38,286	42,035
1,342 41,947	- 3,638	- -	1,342 45,585	848 35,226
43,289	3,638	-	46,927	36,074
(8,559) -	(82) -	- -	(8,641) -	5,961 -
(8,559) 150,679	(82) 1,221	- 250,000	(8,641) 401,900	5,961 395,939
£ 142,120	£ 1,139	£ 250,000	£ 393,259	£ 401,900

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 2022

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	2022 2021 £ £ £ £ 276,749 283,610 1,024 1,024 121,686 123,466 122,710 124,490 6,200 6,200 116,510 118,290 393,259 401,900 £ 393,259 £ 401,900 250,000 250,000 1,139 1,221 142,120 150,679 £ 393,259 £ 401,900	2022 2021 £ £ £ £ 276,749 283,610 1,024 1,024 121,686 123,466 122,710 124,490 6,200 6,200 116,510 118,290 393,259 401,900 £ 393,259 £ 401,900 250,000 250,000 1,139 1,221 142,120 150,679 £ 393,259 £ 401,900
		401,900
		£ 401,900
		250,000 1,221 150,679
		£ 401,900

The financial statements were approved by the members of the committee and authorised for issue on 6 June 2022 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 2022

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 2022

1. ACCOUNTING POLICIES (continued)

1.4 Expenditure

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 2022

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 2022 £ 4,200 4,777 - 4,635 2,959 - £ 16,571	Restricted funds 2022 £ - - - - - 2,450 £ 2,450	Total Total funds funds 2022 2021 £ £ 4,200 2,400 4,777 19,109 - 2,329 4,635 4,641 2,959 2,740 2,450 731 £ 19,021 £ 31,950

In 2021, £31,219 of grant income related to unrestricted funds and £731 to restricted funds.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

3. OTHER TRADING ACTIVITIES

	Unrestricted	Total	Total
	funds	funds	funds
	2022	2022	2021
	£	£	£
Fundraising events	£ 13,001	£ 13,001	£ 5,753

In 2021, all other trading activities income related to unrestricted funds.

4. INVESTMENT INCOME

	Unrestricted	Total	Total
	funds	funds	funds
	2022	2022	2021
	£	£	£
Bank interest receivable	£ 315	£ 315	£ 975

In 2021, all investment income related to unrestricted funds.

5. OTHER INCOME

	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	2021	2021	2021	2020
	£	£	£	£
Prison services income	4,843	1,106	5,949	3,357

In 2021, other income of £2,628 related to unrestricted funds and £729 to restricted funds.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

6. RAISING FUNDS

Fund raising Publicity and advertising	Unrestricted funds 2022 £ 762 580 £ 1,342	Restricted funds 2022 £ - - £ -	Total funds 2022 £ 762 580 £ 1,342	Total funds 2021 £ 194 654
				£ 848

In 2021, all raising funds expenditure related to unrestricted funds.

7. CHARITABLE ACTIVITIES BY FUND TYPE

Confidential emotional support Governance costs	Unrestricted funds 2022 £ 40,348 1,599 £ 41,947	Restricted funds 2022 £ 3,638 - £ 3,638	Total funds 2022 £ 43,986 1,599 £ 45,585	Total funds 2021 £ 33,631 1,595
				£ 35,226

In 2021, charitable expenditure of £34,635 related to unrestricted funds and £591 to restricted funds.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Analysis of charitable expenditure Confidential emotional support

	Unrestricted	Restricted	Endowment	Total	Total
	funds	funds	funds	funds	funds
	2022	2022	2022	2022	2021
	£	£	£	£	£
Rates and insurance	1,883	-	-	1,883	1,699
Light and heat	2,615	-	-	2,615	2,615
Repairs and maintenance	4,894	2,450	-	7,344	4,145
Cleaning and housekeeping	2,348	-	-	2,348	2,413
Telephone	3,005	-	-	3,005	2,312
Depreciation	7,148	-	-	7,148	7,571
Printing, stationery and postage	1,493	-	-	1,493	1,465
Prison service expenses	593	1,188	-	1,781	1,315
Recruitment and training	1,890	-	-	1,890	210
Members expenses	3,821	-	-	3,821	4,869
Branch contribution to Head Office	5,536	-	-	5,536	4,345
Selection	20	-	-	20	(18)
Education	-	-	-	-	83
Equipment	491	-	-	491	639
Outreach	3,379	-	-	3,379	(486)
Trustees' expenses	146	-	-	146	275
Volunteer support	1,035	-	-	1,035	179
Governance - accountancy fees	1,500	-	-	1,500	1,500
Governance- meetings	99	-	-	99	95
Bank charges	51	-	-	51	-
	£ 41,947	£ 3,638	£ -	£ 45,585	£ 35,226

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

This is stated after charging:

	2022	2021
	£	£
Depreciation	£ 7,147	£ 7,571

9. INDEPENDENT EXAMINER'S REMUNERATION

The Independent Examiner's remuneration amounts to an Independent Examination fee of £1,500 (2021: £1,500).

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10. STAFF COSTS AND EMOLUMENTS

The charity has no employees other than the Trustees, who did not receive any remuneration (2021: £nil).

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

11. TANGIBLE FIXED ASSETS

Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net Book Value At 31 March 2022 At 31 March 2021	Land and Buildings £ 250,000 - 250,000 - - - £ 250,000 £ 250,000	Computer equipment £ 10,880 - 10,880 10,460 105 10,565 £ 315 £ 420	Office equipment £ 17,755 286 18,041 16,440 625 17,065 £ 976 £ 1,315	Furnishings £ 64,913 - 64,913 33,038 6,417 39,455 £ 25,458 £ 31,875	Total £ 343,548 286
					343,834
					59,938 7,147
					67,085
					£ 276,749
					£ 283,610

£250,000 of fixed assets relate to endowment funds and £26,749 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

	2022	2021
	£	£
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 2022

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals All creditors relate to unrestricted funds.	2022 £ £ 6,200	2021 £ £ 6,200

14. STATEMENT OF FUNDS

Statement of funds - current year

	Balance at				Balance at 31
	1 April 2021	Income	Expenditure	Transfers	March 2022
	£	£	£	£	£
Unrestricted funds
General Funds	150,679	34,730	(43,289)	-	142,120
Endowment funds
Permanent endowment fund	250,000	-	-	-	250,000
Restricted funds
Restricted Funds	1,221	3,556	(3,638)	-	1,139
Total of funds	£ 401,900	£ 38,286	£ ( 46,927)	£ -	£ 393,259

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

The restricted funds relate to specific funding for expenditure on prison related activities and Covid expenditure.

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 2020 £ 144,856 250,000 1,083 £ 395,939	Income £ 40,575 - 1,460 £ 42,035	Expenditure £ (35,483) - (591) £ ( 36,074)	Transfers £ 731 - (731) - £	Balance at 31 March 2021 £ 150,679 250,000 1,221
					£ 401,900

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Analysis of net assets between funds - current year

	Unrestricted	Unrestricted	Restricted	Endowment	Total
	Funds		Funds	Funds	funds
	2022		2022	2022	2022
		£	£	£	£
Tangible fixed assets		26,749	-	250,000	276,749
Current assets		121,571	1,139	-	122,710
Creditors due within one year		(6,200)	-	-	(6,200)
	£	142,120	£ 1,139	£ 250,000	£ 393,259
Analysis of net assets between funds - prior year
	Unrestricted		Restricted	Endowment	Total
	Funds		Funds	Funds	funds
	2021		2021	2021	2021
		£	£	£	£
Tangible fixed assets		33,610	-	250,000	283,610
Current assets		123,269	1,221	-	124,490
Creditors due within one year		(6,200)	-	-	(6,200)
	£	150,679	£ 1,221	£ 250,000	£ 401,900

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 (2021: 2) Trustees for the amount of £146 (2021: £275).

Trustees other related parties

Donations in the year from trustees totalled £180 (2021 - £275).

There are no other related party transactions.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

17. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

	Unrestricted	Restricted	Restricted	Endowment	*Total*	Total
	funds	funds		Funds	*31 March*	31 March
	2021	2021		2021	*2021*	2020
	£	£		£	£	£
Income and endowments from:
Donations and legacies	31,219		731	-	31,950	20,293
Other trading activities	5,753		-	-	5,753	24,655
Investments	975		-	-	975	-
Other income	2,628		729	-	3,357	2,286
Total income	40,575		1,460	-	42,035	47,234
Expenditure on:
Raising funds	848		-	-	848	2,341
Charitable activities	34,635		591	-	35,226	47,403
Total expenditure	35,483		591	-	36,074	49,744
Net income / (expenditure)	5,092		869	-	5,961	(2,510)
Transfers between funds	731		(731)	-	-	-
Net movement in funds	5,823		138	-	5,961	(2,510)
Reconciliation of funds:
Total funds brought forward	144,856		1,083	250,000	395,939	398,449
Total funds carried forward	£ 150,679	£	1,221	£ 250,000	£ 401,900	£ 395,939