2023-03-31-accounts - York Samaritans

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

YORK SAMARITANS

Registered charity no. 1168071 ANNUAL REPORT AND FINANCIAL STATEMENTS for the year ended 31 March 2023

HPH

Chartered Accountants 54 Bootham YORK YO30 7XZ

YORK SAMARITANS

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

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 2023

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) Tina Turner (Trustee) (Resigned June 2022) 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 2023

The Trustees present their report and the financial statements of the Charity for the year ended 31 March 2023. 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 ac�vi�es

This year we were able to start working in a more familiar way as the restrictions imposed as a result of the world pandemic lifted. We focussed on increasing our volunteer numbers as the impact of smaller training groups became apparent. We were also keen to maximise fundraising opportunities whilst looking at ways of reducing our costs. Having not been able to do our usual outreach work we also expanded our work in the community and re-established contacts that had been suspended.

We looked closely at our rota and created a rota group who discussed ways of making night shift hours more accessible to volunteers. This was done as part of an initiative from Central Office in response to an unacceptably high number of unanswered calls at night. The trial was unsuccessful with few volunteers able to engage with the new hours, but we did introduce an extra early morning shift which has proved successful and the night-time hours when we answer calls has improved and meets our expectation.

This year saw the introduction of some of the changes outlined by Central Office last year. From January we have ceased to respond to caller emails as this is now done by a central hub. All caller support problems and safeguarding concerns are also dealt with centrally. This has created some challenges and a steep learning curve for volunteers, but progress has been made with resolving the problems. We chose to retain our DD for Caller Support to help facilitate the changes.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

Review of ac�vi�es (con�nued)

Our Ongoing Mentoring Lead and his team was able to recommence the mentoring of experienced volunteers, giving them an opportunity to talk about their calls, raise any concerns they had and to identify extra training that may be needed. We have yet to mentor all the volunteers, but progress is being made.

The Leadership Team continued to meet every 6 weeks and we were able to hold these meetings in person rather than via Zoom. The DDs and their teams achieved the following –

The Recruitment and Selection team continued to use a new system, the Branch Management Tool, which has made the administration of selecting volunteers less onerous, and the DD for Recruitment and Selection did a lot of work ensuring that this was running smoothly. The team has also worked hard interviewing, thus ensuring that there are enough potential volunteers to fill the training places. The long waiting list of potential volunteers has reduced in size although we still did not need to actively recruit.
The Training Team has also worked hard training larger groups of volunteers. There was still a problem with last minute failure of potential volunteers to engage and new processes have been introduced to mitigate this. All training except embedding training has taken place in person. Mentoring new volunteers in the branch has been easier as Covid restrictions finally lifted.
The DD for Volunteer Support and the team of Leaders saw the number of volunteers on sabbatical reduced as people returned from shielding. This has helped reduce the number of closed shifts although there were still some concerns, especially at the weekend. The Leaders did an excellent job, and we welcomed some new members to the team whilst also saying goodbye to others who had completed their three-year term. The Leadership team explored ways of changing the way the rota is administered and the role of the Leader. Some of these ideas were implemented enabling better communication between the Leaders and their groups.
We were able to reintroduce and expand the programme of Continuous Development and the team succeeded in delivering further mandatory safeguarding training to all volunteers. There has also been a varied programme of training which has allowed all the volunteers the opportunity to complete their required 5 hours.
The Outreach Team were able to increase their activity and there has been an extensive programme of events in the past year, including participation in the Yorkshire Marathon, the restarting of drop-in sessions at the University of York, engagement with the military community, with the local railway, with the elderly population and a cycling event which included an awareness stand in the centre of York.
Our Media and Marketing team continued to engage with local press and radio when appropriate and we also continued to use our Twitter feed to inform interested parties about our activity. Volunteers continued to be informed via a Raspberry Pi and screen in the Branch which advertised past and forthcoming events, achievements and volunteer news.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

Review of ac�vi�es (con�nued)

The Prison Team has had a busy year, completing recruitment and training in Askham Grange prison and recruiting ready for training in Full Sutton prison. They have also been able to start fortnightly support meetings for the Listeners in person in the prison which has been wellreceived. The team has also increased in volunteer numbers.
Fundraising was quite a challenge during the year with the resignation of the Fundraising Lead and reduced opportunities to fundraise at the station due to security concerns. This coincided with a reduction in some of our regular income and we made a thorough assessment of ways of reducing costs and raising more funds. In liaison with the Outreach team we took part in the annual Dragon Boat Race which provided a great team building experience as well as raising significant funds for the Branch.

During the latter part of the year the Branch began the process of selecting a new Director and this process was successful. David Moyles accepted the post in March and immediately began working with the current Director on achieving a robust handover.

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 £33,030 (2022: £38,286) which after deducting expenditure of £41,070 (2022: £46,927) resulted in a net deficit for the year of £8,040 (2022: deficit of £8,641).

b. Principal risks and uncertainties

In the year under review fundraising activity was restricted by not having access to the railway station for collections. We anticipate these restrictions will be lifted in the coming year. A number of new fundraising initiatives have been confirmed and we anticipate fundraising income will increase as a result. We have budgeted for an increase in our gas and water charges but anticipate utility costs will not cause us undue problems. Potential cost reductions have been identified and implemented.

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 £62,000 at current expenditure levels. The total unrestricted funds at 31 March 2023 are £133,250 which represents over 3 years of expenditure. The level of free reserves held by the Charity at the year end, excluding fixed assets totalled, £112,452 (2022: £115,371).

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management

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.

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 a�er a careful review of the needs of the Trust and the skills and exper�se which respec�ve new trustees can provide.

Future Plans

The new Director will take up post on the 22 June 2023. In liaison with his team he will formulate a three year plan for the Branch. A few months after this there will be a meeting with two Samaritans Quality Mentors who will work with the Director and Leadership team to identify priorities for the Branch.

Note from Director

The last three years have been both challenging and enjoyable and I will leave my role feeling privileged to have led such an enthusiastic, dedicated and supportive group of people. I wish David the very best for the next three years and I am confident that he will do an excellent job.

YORK SAMARITANS

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

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 chari�es 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 applica�on 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 25 May 2023 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 2023.

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

25 May 2023

YORK SAMARITANS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted funds 2023 £ 17,188 11,389 491 3,121	Restricted funds 2023 £ - - - 676	Endowment Funds 2023 £ - - - -	*Total* *31 March* *2023* £ 17,188 11,389 491 3,797	Total 31 March 2022 £ 19,021 13,001 315 5,949
32,189	676	-	32,865	38,286
968 39,937	- -	- -	968 39,937	1,342 45,585
40,905	-	-	40,905	46,927
(8,716) -	676 -	- -	(8,040) -	(8,641) -
(8,716) 142,120	676 1,139	- 250,000	(8,040) 393,259	(8,641) 401,900
£ 133,404	£ 1,815	£ 250,000	£ 385,219	£ 393,259

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 2023

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	2023 £ £ 270,952 1,975 119,512 121,487 7,220 114,267 385,219 £ 385,219 250,000 1,815 133,404 £ 385,219	2022 £ £ 276,749 1,024 121,686 122,710 6,200 116,510 393,259 £ 393,259 250,000 1,139 142,120 £ 393,259	2022 £ £ 276,749 1,024 121,686 122,710 6,200 116,510 393,259 £ 393,259 250,000 1,139 142,120 £ 393,259
			393,259
			£ 393,259
			250,000 1,139 142,120
			£ 393,259

The financial statements were approved by the members of the committee and authorised for issue on 25 May 2023 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 2023

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 2023

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 2023

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 / subscriptions Pay for a Day Pears Foundation grant	Unrestricted funds 2023 £ 2,650 7,668 1,000 4,111 1,759 - £ 17,188	Restricted funds 2023 £ - - - - - - £ -	Total funds 2023 £ 2,650 7,668 1,000 4,111 1,759 - £ 17,188	Total funds 2022 £ 4,200 4,777 - 4,635 2,959 2,450
				£ 19,021

In 2022, £16,571 of Donation and Legacies income related to unrestricted funds and £2,450 to restricted funds.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

3. OTHER TRADING ACTIVITIES

	Unrestricted	Total	Total
	funds	funds	funds
	2023	2023	2022
	£	£	£
Fundraising events	£ 11,389	£ 11,389	£ 13,001

In 2022, all other trading activities income related to unrestricted funds.

4. INVESTMENT INCOME

	Unrestricted	Total	Total
	funds	funds	funds
	2023	2023	2022
	£	£	£
Bank interest receivable	£ 491	£ 491	£ 315

In 2022, all investment income related to unrestricted funds.

5. OTHER INCOME

	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	2023	2023	2023	2022
	£	£	£	£
Prison services income	3,121	676	3,797	5,949

In 2022, other income of £4,843 related to unrestricted funds and £1,106 to restricted funds.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

6. RAISING FUNDS

Fund raising Publicity and advertising	Unrestricted funds 2023 £ 868 100 £ 968	Restricted funds 2023 £ - - £ -	Total funds 2023 £ 868 100 £ 968	Total funds 2022 £ 762 580
				£ 1,342

In 2022, all raising funds expenditure related to unrestricted funds.

7. CHARITABLE ACTIVITIES BY FUND TYPE

Confidential emotional support Governance costs	Unrestricted funds 2023 £ 38,186 1,751 £ 39,937	Restricted funds 2023 £ - - £ -	Total funds 2023 £ 38,186 1,751 £ 39,937	Total funds 2022 £ 43,986 1,599
				£ 45,585

In 2022, expenditure on charitable activities amounting to £41,947 related to unrestricted funds and £3,638 to

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Analysis of charitable expenditure

	Unrestricted	Restricted	Endowment	Total	Total
	funds	funds	funds	funds	funds
	2023	2023	2023	2023	2022
	£	£	£	£	£
Rates and insurance	1,024	-	-	1,024	1,883
Light and heat	2,267	-	-	2,267	2,615
Repairs and maintenance	2,001	-	-	2,001	7,344
Cleaning and housekeeping	1,986	-	-	1,986	2,348
Telephone	2,598	-	-	2,598	3,005
Depreciation	7,248	-	-	7,248	7,148
Printing, stationery and postage	1,633	-	-	1,633	1,493
Prison service expenses	2,126	-	-	2,126	1,781
Recruitment and training	1,356	-	-	1,356	1,890
Members expenses	5,135	-	-	5,135	3,821
Branch contribution to Head Office	6,680	-	-	6,680	5,536
Selection	10	-	-	10	20
Continuous development	509	-	-	509	-
Equipment	204	-	-	204	491
Outreach	1,229	-	-	1,229	3,379
Trustees' expenses	1,630	-	-	1,630	146
Volunteer support	412	-	-	412	1,035
Governance - accountancy fees	1,620	-	-	1,620	1,500
Governance- meetings	131	-	-	131	99
Bank charges	138	-	-	138	51
	£ 39,937	£ -	£ -	£ 39,937	£ 45,585

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

This is stated after charging:

	2023	2022
	£	£
Depreciation	£ 7,248	£ 7,147

9. INDEPENDENT EXAMINER'S REMUNERATION

The Independent Examiner's remuneration amounts to an Independent Examination fee of £1,620 (2022: £1,500).

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

10. STAFF COSTS AND EMOLUMENTS

The charity has no employees other than the Trustees, who did not receive any remuneration (2022: £nil).

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

11. TANGIBLE FIXED ASSETS

Cost At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for year At 31 March 2023 Net Book Value At 31 March 2023 At 31 March 2022	Land and Buildings £ 250,000 - 250,000 - - - £ 250,000 £ 250,000	Computer equipment £ 10,880 547 11,427 10,565 211 10,776 £ 651 £ 315	Office equipment £ 18,041 904 18,945 17,065 841 17,906 £ 1,039 £ 976	Furnishings £ 64,913 - 64,913 39,455 6,196 45,651 £ 19,262 £ 25,458	Total £ 343,834 1,451
					345,285
					67,085 7,248
					74,333
					£ 270,952
					£ 276,749

£250,000 of fixed assets relate to endowment funds and £20,798 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

	2023	2022
	£	£
Prepayments and accrued income	£ 1,975	£ 1,024

All debtors relate to unrestricted funds.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals All creditors relate to unrestricted funds.	2023 £ £ 7,220	2022 £ £ 6,200

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 2022 £ 142,120 250,000 1,139 £ 393,259	Income £ 32,189 - 676 £ 32,865	Expenditure £ (40,905) - - £ ( 40,905)	Transfers £ - - - £ -	Balance at 31 March 2023 £ 133,404 250,000 1,815
					£ 385,219

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 2021 £ 150,679 250,000 1,221 £ 401,900	Income £ 34,730 - 3,556 £ 38,286	Expenditure £ (43,289) - (3,638) £ ( 46,927)	Transfers £ - - - - £	Balance at 31 March 2022 £ 142,120 250,000 1,139
					£ 393,259

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 2023 £ 20,952 119,672 (7,220) £ 133,404	Restricted Funds 2023 £ - 1,815 - £ 1,815	Endowment Funds 2023 £ 250,000 - - £ 250,000	Total funds 2023 £ 270,952 121,487 (7,220)
				£ 385,219

Analysis of net assets between funds - prior year

Tangible fixed assets Current assets Creditors due within one year	Unrestricted Funds 2022 £ 26,749 121,571 (6,200) £ 142,120	Restricted Funds 2022 £ - 1,139 - £ 1,139	Endowment Funds 2022 £ 250,000 - - £ 250,000	Total funds 2022 £ 276,749 122,710 (6,200)
				£ 393,259

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 (2022: 2) Trustees for the amount of £1,630 (2022: £146).

Trustees other related parties

Donations in the year from trustees totalled £231 (2022 - £180).

There are no other related party transactions.

YORK SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

17. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Income and endowments from: Donations and legacies Other trading activities Investments Other income Total income Expenditure on: Raising funds Charitable activities Total expenditure Net (expenditure) / income Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted funds 2022 £ 16,571 13,001 315 4,843	Restricted funds 2022 £ 2,450 - - 1,106 3,556 - 3,638 3,638 (82) - (82) 1,221 £ 1,139	Endowment Funds 2022 £ - - - - - - - - - - - 250,000 £ 250,000	*Total* *31 March* *2022* £ 19,021 13,001 315 5,949
	34,730			38,286
	1,342 41,947			1,342 45,585
	43,289			46,927
	(8,559) -			(8,641) -
	(8,559) 150,679			(8,641) 401,900
	£ 142,120			£ 393,259