## **BRISTOL SAMARITANS** ## **FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2021** **Charity Registration Number 1168123** ## **BRISTOL SAMARITANS** ## **FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021** |**CONTENTS**|**PAGES**| |---|---| |**Trustees' Annual Report**|| |Objectives & activities|1-2| |Achievements, performance & plans for the future|2-4| |Financial Review|4-6| |Structure, governance & management|6| |Responsibilities of Trustees|7| |Reference and administrative details|8| |**Independent Examiner's Report**|9| |**Financial Statements**|| |Statement of Financial Activities|10| |Balance Sheet|11| |Notes to financial statements|12-18| **TRUSTEES' ANNUAL REPORT YEAR ENDED 31 MARCH 2021** PAGE 1 ## **BRISTOL SAMARITANS** The Trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the period ended 31st March 2021. ## **1) OBJECTIVES AND ACTIVITIES** ## HISTORY Samaritans was founded in 1953 to offer sympathetic, caring and confidential support at any time to anyone feeling suicidal or in despair. There are 201 branches across the United Kingdom, the Channel Islands, the Isle of Man and the Republic of Ireland. These branches are maintained and run by over 20,000 volunteers. Until 2016 most branches were financially independent and raised funds for their running costs and managed reserves. From 2016 branches had the option to remain independent or merge with the central charity. Bristol Samaritans volunteers voted to remain independent, which led to the incorporation of the new charity, registered number 1168123. However, the charity remains very closely affiliated with the central Samaritans, adopts all the policies and procedures developed by the Central Office, and pays annual contribution. ## SAMARITANS VISION, MISSION AND VALUES Samaritans' vision is that fewer people die by suicide. We work to achieve this vision by making it our mission to alleviate emotional distress and reduce the incidence of suicidal feelings and suicidal behaviour. We are committed to the following values: - Listening - Confidentiality - Being non-judgemental - Human contact - People making their own decisions ## VOLUNTEERS The Branch is staffed entirely by volunteers, whose numbers increased up to about 210. Volunteers are on duty for periods on average of 4 hours per week. ## WORK IN PRISONS Because of the number of prisoners who take their own life, the prison authorities welcome the presence of Samaritans in prisons. The organisation trains suitable prisoners who act as listeners to other prisoners. Due to the turnover of prisoners ending their sentences, this is very much an ongoing process, however due to Covid restictions it was significantly reduced. ## BRANCH INSPECTIONS AND QUALITY ASSURANCE The branch continuously evaluates and seeks to improve its performance. Every 3 years, the branch is "visited" by a panel of experienced volunteers appointed by and reporting to the Samaritans Trustees in order to ensure compliance with policies and procedures, share good practice and review the branch's development plan. The last visits took place in July 2018 with very positive outcomes. **TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2021** PAGE 2 ## **BRISTOL SAMARITANS** ## RISK MANAGEMENT The risk register is reviewed and updated annually by the trustees, most recently in May 2020 and May 2021. Risks are categorised under the headings Governance and Management, Financial Legal and Regulatory, Operational and Safety and Security. The scale of risk is evaluated and mitigation plan is established. Key risks requiring trustees' attention are: 4.10 If there is inappropriate release of confidential information then this may potentially cause problems for volunteers, callers and also reputation damage. Risk is considered as _unlikely_ but _catastrophic impact. Mitigation plan:_ Volunteers may not always appreciate and stick to the rules on giving out details such as phone numbers. Confidentiality is emphasised repeatedly in SIT1. Volunteers are regularly reminded of the rules and notices and other sources of information reinforce this. 5.3 If branch does not comply with Fire, Theft, Health and Safety regulations then there may be a potential for loss of life, injury or financial loss to volunteers and callers; interruption to the service; also implications for Employers' and Public Liability. Risk is considered as _unlikely_ but _catastrophic impact._ _Mitigation plan:_ We are required to carry out a formal Fire and a Health and Safety Risk Review to ensure all appropriate measures to prevent, or at least minimise, fire risks have been identified and implemented. An assessment has been carried out by a professional fire fighter and actions taken to comply with the findings. This is reviewed at regular intervals. 6.0 If the branch does not have arrangements in place for volunteers working safely in the branch during Coronavirus period then there will be a risk of serious illness and possible loss of life volunteers and potential interruption to the service; also, implications for Employers' and Public Liability. Risk is considered as _unlikely_ but _catastrophic impact. Mitigation plan:_ Samaritans Central Office have produced a Risk Assessment Addendum for safe working in the branch during the Coronavirus period which the branch has adopted and implemented. Risks are covered by insurance through the Samaritan standard insurance policy, which includes business interruption insurance to cover the cost of hiring temporary premises etc. The office and operations rooms all have key code locks on them. ## **2) ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE** ## **(a) Callers and Contacts.** The total number of contacts with members of the public were (calendar years): |By telephone
Face to face in Branch
E-mail contacts
SMS text contacts
Face to face in prisons
_Total Callers_|2020
20,475
71
9,235
8,538
n/a
_38,319_|2019
25,347
412
4,555
9,233
602
_40,149_| |---|---|---| The drop in telephone contacts is explained by impact of Covid on both callers and Volunteers, many of which had to isolate. It also meant that the Branch was closed for face to face visits during the year, as well as Prison scheme remained effectively suspended. Central Charity also decided to terminate SMS service, so we don't expect these type of contacts in future. **TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2021** PAGE 3 ## **BRISTOL SAMARITANS** ## **2) ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE ( Continued )** ## **(b) Outreach to the General Public** As the pandemic unravelled, we have had to stop all outreach activities, effectively putting on hold programmes like PSHE lessons in schools, public talks to adult groups about our work, collaboration with the Suicide Prevention Audit Group in Bristol. We have remained a part of an ongoing national project working with Network Rail, which seeks to train rail staff to help them recognise suicidal behaviour and to take the appropriate measures. Our main partnerships which work on a referral scheme with CRUSE Bereavement Care, with patients being discharged from hospitals, and the DWP in Bristol and N Somerset, continue to operate and remained very helpful to many vulnerable people in the community. Our longstanding relationship with HMP Bristol and HMP Eastwood Park continues, but was also significantly affected by Covid restrictions. Prisons visits have been temporarily suspended, but there is no change to longer term plans, and the operations are expected to resume when it's safe to do so. ## **(c) Fund Raising Events** We see fund raising events not only as a way to support our work but to show people that we are approachable. Some private donors will actually talk to us about their trouble and we can explain what we can offer them should they call us. Fund raising remains an important part of our work as we have to cover branch expenses every month. Due to pandemic, we were very limited in centrally led fundraising activities and had to mainly rely on individual supporters and volunteers taking initiative and raising funds or donating directly through fundraising services. There are plans to reactivate fundraising events, like Dragon Boat Racing, as soon as restrictions are lifted and branch leadership are confident in participants safety. However, due to substantial level of reserves, Trustees decided not to run the Annual Appeal this year. ## **(d) Other significant events** During the last year, two significant challenges clearly manifested themsleves, forcing us to consider the way forward for the branch. Firstly, the changes in the Bristol City Council’s policy to reduce the access of vehicles in the city centre, and its emphasis on changing the use and environment of the district from commercial to entertainment mean it is impossible to park near the branch, but also even taxis cannot get to the Branch, making a walk inevitable. This, along with very limited and inconvenient parking arrangement, proves particularly problematic for volunteers with disabilities and poses overall concerns about volunteers' safety at night. Secondly, the decision by SCO that Samaritans must significantly expand in order to cope with existing caller traffic, and the projected addition of the Webchat Service. This will entail a revision of how we use our existing space. Any re-organisation must bear in mind our requirement for equality, disabled access being particularly pertinent, along with the operational requirements, including noise levels in the ops room. **TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2021** PAGE 4 ## **BRISTOL SAMARITANS** ## **2) ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE ( Continued )** A team is appointed to investigate the options and possibilities open to us to meet these challenges. Their brief includes proposals to assess and compare options of retaining existing premises with outline recommendations of cost of any required refurbishing versus potential re-location, with considered alternative premises, their location, costs of the move and refurbishment of each considered location, and a list of pro’s and cons and their associated costs. Although this work is far from any conclusions, Trustees decided to create dedicated Relocation reserve in case such a scenario appears more attractive. ## **(e) Plans for the future** Due to the exceptional current circumstances, related to the impact of the COVID-19 virus, the main priority is to ensure continuity of the ever more valuable and demanded service to the increasing vulnerable part of the community, at the same time safeguarding volunteers' wellbeing and minimising the risks they need to take to perform their duties. Government advise is continuously monitored and is being strictly adhered to. During last year, the Branch was due to select new Director. This is a regular procedure, repeating every 3 years. It is coordinated by Regional Director and based on extensive consultation with volunteers of the Branch. However last year's effort failed to secure a candidate, and previous Director agreed to continue for another year. It means the process needs to be repeated this year and must result in the appointment of a new Director. ## **3) FINANCIAL REVIEW** ## FINANCIAL POLICIES The Branch Accounts must comply with statutory requirements and with the branch constitution. ## Reserves and Investment Policy Financial Policies and Procedures, approved by Trustees in May 2017 and reviewed in March 2021 specify the following key principles in relation to Reserves and Investment: (1) The income of the charity is intended to be spent to meet the objects of the charity within a reasonable timeframe. (2) **Restricted funds** will be held separately from the rest of the funds and will be only used in accordance with restrictions as per the contract agreement with the fund provider(s). (3) It is accepted that the income and expenditure of the charity will inevitably fluctuate and that some level of reserves should be held so that the operations of the charity are not adversely affected by such fluctuations; the designated **Operational Reserve.** The limits are not fixed but relate to general economic conditions. At present the economy is performing poorly, full impact of COVID-19 is still hard to predict. The level of donations is expected to fall significantly. At the same time, rental income is expected to remain stable, and there is sufficient government support available. As a result, it will be appropriate for the General Reserve to remain larger than under more favourable economic conditions, i.e. 18 months operating expense budget. Based on average monthly spending in the last 3 years, this would be £85,235. (4) In line with ongoing assessment of current and alternative Branch locations, Trustees decided to form specific **Relocation reserve** of £50,000 (with upper limit of £200,000). (5) The charity retains the right to create further designated reserves for specific purposes. At present there are no other foreseeable areas where such specific reserves are appropriate. (6) **Free Funds** , which are the excess of total funds held by the charity after providing for the restricted funds, general and specific reserves described above, were £30,082 as at 31.03.2021 The Trustee Board considers it would be prudent to keep at least 3 months operating costs in the readily available form, i.e. deposit account at Barclays bank to ensure that, even in the event of a significant fall in donations or a sudden problem with its premises, the branch could have sufficient cash flow to continue to operate smoothly without withdrawing long term investments. **TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2021** PAGE 5 ## **BRISTOL SAMARITANS** ## **3) FINANCIAL REVIEW ( Continued )** ## FINANCIAL POLICIES ( Continued ) ## Custodian Trustees. In order to obviate the need to alter the names of the Trustees of the Building, as changes in the Trustees occur, Samaritans Incorporated, Company Registration 757372, used to act as Custodian Trustee to the building owned by the old charity number 242320, however this has changed with incorporation into CIO and there are no Custodian Trustees to the new Charity number 1168123. ## Investment Powers & Restrictions. The Charity's constitution places no restrictions on the investment powers of Trustees. ## Financial Controls The Trustees believe that existing controls are adequate to safeguard the assets of the charity. ## Payments to Trustees No remuneration was paid to any of the Trustees. All Trustees have duties as active Samaritan Volunteers, ( including listening and / or management roles ). During the period, 3 Trustees (2020: 2 Trustees) were reimbursed for expenses in performing duties as a Trustee, amounting to £102 (2020: £101). ## RESULTS FOR THE PERIOD Income from all sources, excluding the un-realised gain on investment assets, remained very similar to previous year at £43,386, out of which sustainable rent income from The Burger Theory is 40% at £17,500. Considering the level of reserves, the Trustees made the decision not to run the Annual Appeal, which used to be a traditional source of income, for the fourth year in a row. However this remains a potential source of additional income should the Branch need to raise funds for some purpose, e.g. relocation. General donations in this period amounted to £18,508, including Gift Aid. It is significantly higher than in previous reporting period due to two very generous donations from an individual and a trust. Otherwise level of donations continued to decline, as well as fundraising, which was very limited due Covid related restrictions and dropped from £10,019 in previous year to very modest £2,517. In such circumstances we ever more rely on continuous support from our regular donors, some of whom have made monthly donations for many years. Others raise funds at their own life events. Such support is invaluable. Another significant source of income is the performance of Old Mutual Wealth Investment account, which is allocated to Ethical bonds as advised by the Branch's financial advisors Crystal Wealth Management. It's value grew for £26,815 due to post Covid economic recovery. It is worth reminding, however, that this source of income is heavily dependent on macro-economic trends and could significantly vary based on the chosen risk/benefit strategy, which for the branch has not changed and is long term low risk. **TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2021** PAGE 6 ## **BRISTOL SAMARITANS** ## **3) FINANCIAL REVIEW ( Continued)** ## RESULTS FOR THE PERIOD ( Continued ). Net expenditure (before contributions to Central Funds) in the period was also significantly affected by Covid, and appeared record low for many years at £27,664. As a consequence, the Branch has strengthened it's financial position, liquid funds have increased to substantial £166,577, which is more than enough to guarantee operational stability fo years to come, unless there are radical changes required. As mentioned previously, there is an ongoing review of premises' fintess for the future, which might result in necessity to realocate. The likelihood of such an outcome is hard to predict, but the Trustees considered prudent to create a dedicated reserve for such a purpose at £50,000. In adherence with the updated Branch's Reserves Policy the designated operational (previously general) reserve was decreased by £4,889 to £85,235 which is equivalent to the 18 months of operating budget (average actuals for the last 3 years are used to estimate operating budget, including all the expenses categories mentioned in Notes 6 to 11 of the financial statements). ## **4) STRUCTURE, GOVERNANCE AND MANAGEMENT** As a means of induction new trustees are provided with an information pack and are required to complete on-line training to cover their role as trustee. Information provided includes the Charity Commission publication CC3 (a) describing the responsibilities of charity trustees, and details of the constitution and governance required, which is specific to their branch. The on-line training package is easily available on-line and has been designed specifically by the Samaritans General Office with all the needs of trustees in mind. ## ORGANISATION OF THE BRISTOL BRANCH The Branch operates from a building that it owns at, 37 St Nicholas Street, in the centre of Bristol. This is staffed by the Volunteers 24 hours a day ( with minor exceptions ) and 7 days a week throughout the year. Calls are taken on the telephone, by email and face to face in the interview room. In addition mobile phone texting service is operated for users. Days are divided into six shifts, each shift having a leader. Phone calls are made to the National number, and they are automatically directed to a branch which has a phone line available at that time. Teams of prisoner listeners have been trained at two prisons, which are managed by Volunteers from the branch. Bristol Samaritans is financially self-supporting Charity. The Bristol Branch has adopted the model constitution for affiliated branches, with minor amendments. It is managed by a Director and Trustee Board. The Director is responsible for matters relating to callers and Volunteers, as well as the general administration of the Branch. The Trustee Board is responsible for raising funds and providing the facilities to enable the Director to perform the role adequately. The Director is chosen by a process of consultation with Volunteers and by a special sub-committee, and is required to serve for a maximum of three years. The Trustees are elected at Annual General Meetings and serve for a maximum period of six years. The Director appoints Deputy Directors for each of the major functions. Currently there are Deputies covering each of the following: Training, Mentoring, Volunteer Support, Caller Support, Communications & IT, Schools, Prisons. In addition there is a dedicated Branch Outreach Officer and a Branch Fundraising Officer appointed to drive respective areas. ## REMUNERATION POLICY As all the activities are performed by volunteers only, there are no employees. As a consequence no remuneration is being paid and there is no policy on this matter. **BRISTOL SAMARITANS** **TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2021** PAGE 7 ## **5) RESPONSIBILITIES OF TRUSTEES** The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and 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 income and expenditure 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 judgements and 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, and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping sufficient accounting records that 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/constitution. 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. By order of the Trustees **Mr B. Gilbert** Director and Chair of Trustee Board **TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2021** PAGE 8 ## **BRISTOL SAMARITANS** ## **6) REFERENCE AND ADMINISTRATIVE DETAILS** ## LEGAL STATUS The Samaritans of Bristol is a Registered charity, with charity registration number 1168123 It is an Charitable Incorporated Organisation (CIO) governed by constitution adopted at incorporation on 7th July 2016. Trustees are responsible for all the affairs of the Charity and may for that purpose exercise all the powers of the Charity. Associated names to Bristol Samaritans are: The Samaritans of Bristol The Samaritans Bristol Branch. ## OFFICERS AND PROFESSIONAL ADVISERS ## **The Trustees** Bernie Gilbert ( Director and Chair ) Alex Cheremukhin ( Branch Treasurer ) Robert Morgan ( Branch Secretary ) Maggie Cameron Alan Crawford Jeff Evans David Parker - appointed November 2020 |**Registered Office**|37, St Nicholas Street| |---|---| ||Bristol, BS1 1TP.| |**Independent Examiner**|Joshua Kingston BSc ACA| ||Burton Sweet Ltd| ||The Clock Tower| ||5 Farleigh Court| ||Old Weston Road| ||Flax Bourton| ||Bristol BS48 1UR| |**Bankers and other Financial**|Barclays Bank plc| |**Advisers**|54, Lombard St| ||London EC3P 3AH.| ||Crystal Wealth Management| ||19, Portland Square| ||Bristol BS2 8SJ.| **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 31 MARCH 2021** PAGE 9 ## **BRISTOL SAMARITANS** I report to the trustees on my examination of the accounts of Bristol Samaritans (the Charity) for the year ended 31 March 2021. ## **RESPONSIBILITIES AND BASIS OF REPORT** As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Charity’s accounts 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: 1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached Joshua Kingston BSc ACA Burton Sweet Ltd The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR Date: ## **BRISTOL SAMARITANS** **STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2021** **----- Start of picture text -----**
YEAR ENDED 31 MARCH 2021 PAGE 10
Total Funds Total Funds
Year ended Year ended
31 March 31 March
2021 2020
NOTE £ £
NO
Income from:
Donations and legacies
Donations 2 18,508 10,729
Local Authority & Prison Grants 3 4,853 4,924
Total Donations and Legacies 23,361 15,653
Investments 4 17,508 17,546
Other trading activities 5 2,517 10,059
Total Income 43,386 43,258
Expenditure on:
Charitable Activities
Premises Expenditure 6 15,893 36,403
Contributions to Central Funds 7 9,552 4,661
Operational Expenses 8,9,10 9,037 15,894
Sundry Expenses 11 2,733 3,125
Total Charitable Activities 37,215 60,083
Raising Funds - 53
Total Expenditure 37,215 60,136
Other recognised gains / (losses)
Gains / (losses) on Investments 14 26,815 (2,228)
Net Income/(expenditure) 32,986 (19,106)
Net Movement in Funds 32,986 (19,106)
Reconciliation of Funds
Total Funds Brought Forward 596,567 615,673
Total Funds Carried Forward 17 629,553 596,567
**----- End of picture text -----**
All movements in funds in the current and prior years were in unrestricted funds ## **BRISTOL SAMARITANS** ## **BALANCE SHEET** **AS AT 31 MARCH 2021** PAGE 11 |**NOTE**
**£**
**£**
**£**
**NO**
**FIXED ASSETS**
Tangible Fixed Assets
13
Freehold Property
457,881
Fixtures & Fittings
6,355
Investments
14
137,459
601,695
**CURRENT ASSETS**
Debtors & Prepayments
15
11,741
Cash at Bank & In Hand
29,118
40,859
**CREDITORS FALLING DUE**
**WITHIN ONE YEAR**
Creditors & Accruals
16
(13,001)
(13,001)
**NET CURRENT ASSETS**
27,858
**CREDITORS FALLING DUE**
**WITHIN MORE THAN ONE YEAR**
Rental Deposit Account
8,750
Deposit held for Tenants
(8,750)
-
**NET ASSETS**
629,553
**FUNDS**
Unrestricted funds
_Unrestricted - Designated Funds_
18
599,471
_Unrestricted - General Funds_
18
30,082
**Total funds**
629,553
**31 March 2021**|**31 March 2020**
**£**
457,881
7,345
110,644
575,870
13,486
20,490
33,976
(13,029)
(13,029)
20,947
8,500
(8,750)
(250)
596,567
555,350
41,217
596,567| |---|---| Approved by the Trustees on ……………………………..2021 and signed on their behalf by: Bernard Gilbert ( Branch Chairman ). Alexander Cheremukhin ( Branch Treasurer ). **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021** PAGE 12 ## **BRISTOL SAMARITANS** ## **1) ACCOUNTING POLICIES** ## **a) Basis for accounts preparation** The financial statements have been prepared under the historical cost convention (except that investments are held at fair value) in accordance with applicable United Kingdom Accounting Standards, the Charities Act 2011 and the Charities Statement of Recommended Practice (FRS 102) based thereon. The trustees consider that there are no material uncertainties (including Covid) about the charity's ability to continue as a going concern. The charity is a Public Benefit entity. ## **b) Income** ## Income from donations Income from donations is included in income when it is receivable, except as follows: (i) When donors specify that donations given to the charity must be used in future accounting periods: (ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met. ## Legacies Income from legacies is recognised when the charity is legally entitled to the legacy and the amount can be quantified with reasonable accuracy. Entitlement is regarded as the earlier of the charity being notified of an impending distribution or the legacy being received. ## **c) Expenditure** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure includes attributable VAT which cannot be recovered. ## Charitable Activities Expenditure consists of those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## Publicity Publicity costs itemised under note 9 below, are not for raising funds, but to raise awareness of our availability to those in distress and for recruiting potential volunteers. ## Governance Costs Expenditure includes those costs associated with meeting the constitutional and statutory requirements of the charity. They have been included within charitable activities in accordance with the SORP. ## **d) Assets** ## Tangible Fixed Assets Expenditure on tangible assets is capitalised if the cost of any item exceeds £3,000. Fixed assets are held at cost and include full costs of mixed use property when the fair value of the investment property component cannot be measured reliably. **NOTES TO THE FINANCIAL STATEMENTS (Continued) YEAR ENDED 31 MARCH 2021** PAGE 13 ## **BRISTOL SAMARITANS** ## **1) ACCOUNTING POLICIES (Continued).** ## Investments Investments are stated at market value. Unrealised & realised gains / losses are shown separately in the Statement of Financial Activities. ## Depreciation Policy Fixed assets held for use by the charity are depreciated at annual rates calculated to spread the cost (less anticipated residual value) over its expected life. The following rates are currently used: Fixtures & fittings 10% straight line basis. No depreciation has been charged on freehold property as the trustee board considered that the property is maintained to a sufficiently high standard that no diminution in the value has taken place. The trustees consider the estimated residual value of freehold property is not materially different to the carrying value. ## **e) Debtors** Debtors are measured at their recoverable amount, or in the case of prepayments, as the amount the charity has paid in advance for goods and services it will receive. ## **f) Creditors** Creditors are measured as the amounts owed by the charity, including amounts owed for goods and services received but not paid for by the balance sheet date. ## **g) Funds** ## Restricted funds Can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund. ## Unrestricted - Designated funds Are funds without any restrictions, e.g. raised by general fundraising or coming from general donations, set aside by the trustees for general (e.g. to cover operational expenses) or specific future purposes (e.g. projects, specific risks). ## Unrestricted - General funds Are funds in excess of Restricted and Designated funds as described above. Such funds can be used at the discretion of the trustees in accordance with the charitable objects. **NOTES TO THE FINANCIAL STATEMENTS (Continued) YEAR ENDED 31 MARCH 2021** PAGE 14 ## **BRISTOL SAMARITANS** **----- Start of picture text -----**
DETAILS OF ITEMS IN STATEMENT OF FINANCIAL ACTIVITIES & BALANCE SHEET
Total Funds Total Funds
Year ended Year ended
31 March 31 March
INCOME 2021 2020
£ £
2 DONATIONS - GENERAL
Donations from Individuals 11,499 4,631
Donations from Trusts 5,395 1,789
Donations from Churches 1,028 325
Donations from Clubs etc. 200 1,476
Donations from Companies 250 2,286
Tax Repayment on Covenants/Gift Aid 136 222
18,508 10,729
3 LOCAL AUTHORITY & PRISON GRANTS
National Offender Management Service 4,853 4,924
4,853 4,924
4 INCOME FROM INVESTMENTS
Rent Received 17,500 17,500
Bank Interest Received 8 46
17,508 17,546
5 INCOME FROM OTHER TRADING ACTIVITIES
Balloon Fiesta - 20
Dragon Boat Racing - 20
Miscellaneous Fund Raising 2,517 10,019
2,517 10,059
TOTAL INCOME 43,386 43,258
**----- End of picture text -----**
PAGE 15 ## **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (Continued) YEAR ENDED 31 MARCH 2021** **----- Start of picture text -----**
Total Funds Total Funds
Year ended Year ended
31 March 31 March
EXPENDITURE 2021 2020
£ £
6 PREMISES EXPENDITURE
Water and Sewerage 540 594
Housekeeping 2,389 2,800
Equipment 795 1,781
Repairs, Maintenance & Health & Safety 4,288 22,787
Gas & Electricity 2,569 3,230
Insurance 3,325 3,140
Rent and Rates 1,987 2,071
15,893 36,403
7 CONTRIBUTIONS TO CENTRAL FUNDS
On income 1,735 2,031
On reserves 7,817 2,630
9,552 4,661
8 OPERATIONAL EXPENSES
Postage 234 175
Volunteers Expenses 2,021 7,392
Taxis 607 934
Printing and Stationery 51 632
Telephone 4,520 4,614
Training 144 426
Trustee Expenses 102 101
7,679 14,274
9 PUBLICITY EXPENSES
Publicity and Outreach 218 544
10 GOVERNANCE COSTS
Independent Examination 1,140 1,024
Reporting Expenses - 52
1,140 1,076
11 SUNDRY EXPENSES
Depreciation 990 990
Miscellaneous Expenses 1,743 2,135
2,733 3,125
EXPENDITURE ON CHARITABLE ACTIVITIES 37,215 60,083
12 EXPENDITURE ABOVE IS STATED AFTER CHARGING: Total Funds Total Funds
Year ended Year ended
31 March 31 March
2021 2020
£ £
Independent Examination 1,140 1,024
Depreciation 990 990
Trustees' travel expenses 102 101
( 3 Trustees were reimbursed during the year (2020: 2)
**----- End of picture text -----**
## **BRISTOL SAMARITANS** **----- Start of picture text -----**
NOTES TO THE FINANCIAL STATEMENTS (Continued)
YEAR ENDED 31 MARCH 2021 PAGE 16
13 TANGIBLE FIXED ASSETS Freehold Fixtures / Total
Property Fittings &
Equipment
£ £ £
COST
Balance at 01.04.2020 457,881 18,955 476,836
Balance at 31.03.2021 457,881 18,955 476,836
DEPRECIATION
Balance at 01.04.2020 - 11,610 11,610
Charge for year - 990 990
Balance at 31.03.2021 - 12,600 12,600
NET BOOK VALUE
At 31.03.2020 457,881 7,345 465,226
At 31.03.2021 457,881 6,355 464,236
14 FIXED ASSET INVESTMENTS Total Funds Total Funds
Year ended Year ended
31 March 31 March
2021 2020
£ £
Market value at start of year 110,644 112,872
Net gain / ( loss) on revaluation 26,815 (2,228)
Market value at end of year 137,459 110,644
Analysis of Investments by type
£ £
- Investments listed on a recognised stock 137,459 110,644
exchanges
Analysis of Skandia Collective Investment Account
£ £
-
Aegon Ethical Corporate Bond Acc 12,839
-
Aegon Ethical Equity Acc 2,588
-
ASI Global Ethical Corporate Bond Acc 12,843
-
ASI Global Ethical Equity Acc 3,035
-
BMO Responsible Global Equity 2,106
EdenTree Responsible & Sustainable Sterling Bond Inc 12,626 11,544
FP WHEB Sustainability 8,644 6,026
Janus Henderson Global Sustainable Equity 10,675 7,264
Jupitor Ecology 19,308 12,750
-
Kames Ethical Corporate Bond-U 12,083
Liontrust Sustainable Future Corporate Bond 13,410 12,076
Liontrust Sustainable Future Global Growth 2,153 -
Rathbone Ethical Bond Acc 13,920 12,560
Royal London Sustainable World Trust 21,203 16,526
Schroder QEP Global Core - U 1,205 -
-
Standard Life Ethical Corporate Bond-U 11,981
Other non material funds 904 7,834
137,459 110,644
**----- End of picture text -----**
PAGE 17 ## **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (Continued) YEAR ENDED 31 MARCH 2021** |**15 DEBTORS AND PREPAYMENTS**
Trade debtors
Prepayments
**16**
**CREDITORS & ACCRUALS**
Trade creditors
Accruals & deferred income
Other creditors
**17**
**MOVEMENT OF FUNDS**
**Unrestricted funds**
Designated - fixed assets
Designated - operational reserve
Designated - relocation reserve
General funds|**Total Funds**
**Year ended**
**31 March**
**2021**
**£**
4,989
6,752
11,741
**Total Funds**
**Year ended**
**31 March**
**2021**
**£**
1,910
11,091
-
13,001
**1 April**
**Transfers**
**2020**
**Income**
**Expenditure**
**and Gains**
**£**
**£**
**£**
**£**
465,226
-
(990)
-
90,124
-
-
(4,889)
-
-
-
50,000
41,217
43,386
(36,225)
(18,296)
596,567
43,386
(37,215)
26,815
596,567
43,386
(37,215)
26,815|Total Funds
Year ended
31 March
2020
**£**
7,330
6,156
13,486
Total Funds
Year ended
31 March
2020
**£**
6,254
6,487
288
13,029
**31 March**
**2021**
**£**
464,236
85,235
50,000
30,082
629,553
629,553| |---|---|---| **YEAR ENDED 31 MARCH 2021** PAGE 18 ## **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (Continued)** ## **17 MOVEMENT OF FUNDS (continued)** ## **Previous year** |**Unrestricted funds**
Designated - fixed assets
Designated - general reserve
General funds|**1 April**
**Transfers**
**2019**
**Income**
**Expenditure**
**and Gains**
**£**
**£**
**£**
**£**
466,216
-
(990)
-
109,974
-
-
(19,850)
39,483
43,258
(59,146)
17,622
615,673
43,258
(60,136)
(2,228)
615,673
43,258
(60,136)
(2,228)|**31 March**
**2020**
**£**
465,226
90,124
41,217
596,567
596,567| |---|---|---| ## **Unrestricted Funds** These funds can be used in accordance with the charitable objects at the discretion of the trustees. ## **Designated Funds** The fixed assets designated fund represents the net book value of fixed assets held. The operational reserve is to hold the equivalent of 18 months of average operating costs to accommodate any shortfall in income or unexpected expenditure. Relocation reserve is to provide for potential change of location in case that becomes necessary. ## **18 NET ASSETS BETWEEN FUNDS** |**Unrestricted funds**
Designated funds
General funds
**Total Funds**
**Previous year**
**Unrestricted funds**
Designated funds
General funds
**Total Funds**|**Tangible**
**Fixed Asset**
**Other net**
**fixed assets investments**
**assets**
**£**
**£**
464,236
135,235
-
-
2,224
27,858
464,236
137,459
27,858
464,236
137,459
27,858
**Tangible**
**Fixed Asset**
**Other net**
**fixed assets investments**
**assets**
**£**
**£**
465,226
90,124
-
-
20,520
20,697
465,226
110,644
20,697
465,226
110,644
20,697|**Total**
**£**
599,471
30,082
629,553
629,553
**Total**
**£**
555,350
41,217
596,567
596,567| |---|---|---|