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2023-03-31-accounts

BRISTOL SAMARITANS

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

Charity Registration Number 1168123

BRISTOL SAMARITANS

FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

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 2023

PAGE 1

BRISTOL SAMARITANS

The Trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the period ended 31 March 2023.

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 more than 200 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:

VOLUNTEERS

The Branch is staffed entirely by volunteers, whose numbers is more than 200. Listening 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.

BRANCH INSPECTIONS AND QUALITY ASSURANCE

The branch continuously evaluates and seeks to improve its performance. Every 3 years, the branch is "visited" by the national Quality Team, 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 April 2022 with very positive outcomes.

TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2023

PAGE 2

BRISTOL SAMARITANS

RISK MANAGEMENT

The risk register is reviewed and updated annually by the trustees, most recently in July 2022 and January 2023. 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:

1.4 If there is heavy rain, and the drains are blocked, Then water will come into the building, with potential to cause long term damp and rot damage. The ultimate consequence of this is loss to service and financial loss. Risk is considered as probable and with catastrophic impact . Mitigation plan : Regular checks of drainage are now in place. The potential need for additional measures will be discussed at the trustee meetings.

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 Core training. Volunteers are regularly reminded of the rules with notices and other sources of information reinforcing this, and will be asked to complete a . mandatory digital training module in 2023.

4.11 If If we have computer failure or a security breach, then risk of confidential information becoming public or not being accessible with additional legal ramifications of the Data Protection Act. Risk is considered as unlikely but catastrophic impact. Mitigation plan : The Data Protection Policy is reviewed annually by the Trustee Board. eLog information is held nationally, not within the branch. Training on data protection is included in Core training.

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.

5.9 If the branch does not have a Safeguarding Policy as required by the Charity Commission then the Trustees could be held in default. Risk is considered as unlikely but catastrophic impact . Mitigation plan : Samaritans Central Office have produced a Safeguarding Policy template, acceptable to the Charity Commission, which the branch has adopted.

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):

2022 2021
By telephone 22,956 22,211
E-mail contacts 3,770 6,618
Face-to face Outreach contacts 31 -
Total Callers 26,757 28,829

TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2023

PAGE 3

BRISTOL SAMARITANS

2) ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE ( Continued )

The increase in telephone calls is explained by Bristol Samaritans return to strength after the pandemic, as well as a recruitment drive to increase availability to meet the demands of the service. Email contacts have declined due to the opening of a national Email Hub, as well as some additional processes introduce to improve caller experience. Samaritans Central charity no longer offers an SMS service, so we have replaced this statistic with information about face-to-face contacts in Outreach settings. Face-to-face contact the branch remains on hold while we focus our resources on getting proactively into the community.

(b) Outreach to the General Public

Since the end of the pandemic, we have resumed outreach activities, including PSHE lessons in schools, public talks to adult groups about our work, collaboration with local at risk groups and partners 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. We are now receiving dedicated outreach funding from Great Western Railway, which is shown as restricted reserves in financials.

Our main partnerships which work on a referral scheme with A&E Department at the Bristol Royal Infirmary, with patients being discharged from hospitals, and The Department For Work and Pensions in Bristol and North 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 and the branch prison teams continued to train prisoners to support fellow inmates in active listening to enable them to offer emotional support.

(c) Fund Raising Events

We see fundraising 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. Fundraising remains an important part of our work as we have to cover branch expenses every month.

Since the pandemic, we have resumed coordinated fundraising activities like Dragon Boat Racing, Bristol Baloon Fiesta and others.

Due to the substantial level of reserves, Trustees decided not to run the Annual Appeal this year.

(d) Other significant events

In December 2022 Bristol City Council have introduced Clean Air Zone, which means that some volunteers are incurring additional costs to be able to drive to the Branch, up to £18 per one shift, when shift goes over midnight. Such costs are reimbursed in line with Branch's policies and we expect to see a full year impact in the next financial year. Together with parking challenges in the centre this continues to make the access to the Branch more and more difficult from accessibility, safety and the cost of volunteering perspectives. This is particualrly relevant when Bristol Samaritans are focussing on Equity, Diversity and Inclusivity. As a response, the Branch continues the "Plan for Bristol" project, a long term initiative to determine whether the Branch should remain at St Nicholas Street, be relocated, or the possibility of a satellite “out of town” branch in addition to our current provision. This is with the aim to address current issues and prominent risks, as well as look for opportunities to better service our community.

A team had been appointed in 2021 to investigate the options and possibilities to meet these challenges. Their brief includes proposals to assess and compare options and associated pro’s and cons, including costs. Despite progress, this work is far from conclusions, therefore Trustees decided to keep dedicated Relocation reserve in case alternative scenarios concluded more attractive and/or current building requires investment.

TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2023

PAGE 4

BRISTOL SAMARITANS

2) ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE ( Continued )

For callers who prefer not to use the phone, but require immediate support, the Central Charity is working on an on-line chat service to talk to a Samaritan via instant messaging, in real time. As this service is finalised and rolled out, Bristol Samaritans will need to retain focus on increasing capacity to reach more callers in more ways.

(e) Plans for the future

Bristol Samaritans plans for the coming years is to focus attention on the following:

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 last reviewed in May 2023 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 still performing poorly, with the impacts of high inflation, high energy costs and the war in Ukraine unpredictable. The level of donations might fall significantly. At the same time, rental income is expected to remain stable. As a result, the Trustees believe 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 £81,154.

(4) In line with ongoing assessment of current and alternative Branch locations, Trustees decided to continue to hold 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 General 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 £19,915 as at 31.03.2023.

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 2023

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, 4 Trustees (2022: 2 Trustees) were reimbursed for expenses in performing duties as a Trustee, amounting to £209 (2022: £154).

RESULTS FOR THE PERIOD

Income from donations fell slightly compare to the year before, at £16,018 vs £17,776, but was more than compensated by significant legacies, totalling £38,503 and more generous funding from National Offenders Management Service, part of which may be due to lower funding in previous year, so is unlikely to repeat.

Fundraising team raised £2,995 through traditional events and general fundraising, including 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.

GWR (Great Western Railway) have also continued Community Cohesion Programme transferring another £2,150 of restricted funding. Together with the sustainable rent income from The Burger Theory at £17,500, the branch's total income amounted to £84,016, more than double than the year earlier.

Considering the level of reserves, the Trustees made the decision not to run the Annual Appeal for the fifth 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.

Old Mutual Wealth Investment account, which is allocated to Ethical bonds as advised by the Branch's financial advisors Crystal Wealth Management, followed the volatility of the financial markets and continued to decrease in value, having negative impact of £9,682 on full year results. It is a clear reminder that this source of income is heavily dependent on macro-economic trends and performance significantly varies even when based on the chosen risk/benefit strategy, which for the branch has not changed and is long term low risk.

Net expenditure (before contributions to Central Funds) in the period grew, most notably in taxi trips, which went up to £3,826 from £1,645 a year before, but also in other volunteers' expenses as Covid restrictions had been lifted and more volunteers returned to Branch visits. Inflation starts being noticeable, with energy costs going up, although full effect is expected in the following years. In addition, Trustees felt comfortable donating £25,000 to Barnstaple Branch for their desperately needed refurbishment project.

TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2023

PAGE 6

BRISTOL SAMARITANS

3) FINANCIAL REVIEW ( Continued)

RESULTS FOR THE PERIOD ( Continued ).

Overall financial position however remains strong, liquid funds (cash and investment fund) amount to substantial £153,767, 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' fitness 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 keep the dedicated reserve for such a purpose at £50,000.

In adherence with the updated Branch's Reserves Policy the designated operational reserve was increased by £5,254 to £81,154 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 Central 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 or by email. 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:

Volunteer Journey; Recruitment; Core Training; Embed Training; Mentoring; Continuous Development; Volunteer support; Caller Support & Safeguarding & Leading; IT and Comms; Change & Internal comms; Outreach; Community; Delegated Chair of Trustees; Deputy with Floating Brief

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 2023

PAGE 7

5) STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for the preparing of the Annual Report and the Financial Statements in accordance with the 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

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 on

Mr S. Chumber

Director and Chair of Trustee Board

Date: 21 September 2023

TRUSTEES' ANNUAL REPORT ( Continued ) YEAR ENDED 31 MARCH 2023

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

Susheel Chumber ( Director and Chair ) Alex Cheremukhin ( Branch Treasurer ) Harriet Walker ( Branch Secretary ) - appointed October 2022 Robert Morgan David Parker Kevin Kirwan Karin Burnett Helen Turner Natasha Yelland - appointed May 2023 John Dolton - appointed July 2023 Alan Crawford - resigned October 2022 Stephen Wood - resigned January 2023 Keith Tempest - resigned May 2023

Registered Office 37, St Nicholas Street
Bristol, BS1 1TP.
Independent Examiner Joshua Kingston BSc ACA
Burton Sweet Limited Chartered Accountants
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 2023

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 2023.

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 Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date:

21 September 2023

BRISTOL SAMARITANS

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2023

----- Start of picture text -----
YEAR ENDED 31 MARCH 2023 PAGE 10
Total Funds Total Funds
Year ended Year ended
NOTE Unrestricted Restricted 31 March 31 March
NO Funds Funds 2023 2022
£ £ £ £
Income from:
Donations and legacies
Donations & Legacies 2 53,045 2,150 55,195 17,776
Local Authority & Prison Grants 3 7,401 - 7,401 914
Total Donations and Legacies 60,446 2,150 62,596 18,690
Investments 4 17,556 - 17,556 17,502
Other trading activities 5 2,995 - 2,995 2,180
Total Income 80,997 2,150 83,147 38,372
Expenditure on:
Charitable Activities
Premises Expenditure 6 19,583 - 19,583 18,131
Contributions to Central Funds 7 6,211 - 6,211 20,506
Operational Expenses 8,9,10 13,827 2,100 15,927 11,663
Sundry Expenses 11 28,924 - 28,924 4,345
Total Charitable Activities 68,545 2,100 70,645 54,645
Raising Funds 500 - 500 45
Total Expenditure 69,045 2,100 71,145 54,690
Other recognised gains / (losses)
Gains / (losses) on Investments 14 (9,682) - (9,682) (726)
Net Income/(expenditure) 2,270 50 2,320 (17,044)
Net Movement in Funds 2,270 50 2,320 (17,044)
Reconciliation of Funds
Total Funds Brought Forward 17 610,359 2,150 612,509 629,553
Total Funds Carried Forward 17 612,629 2,200 614,829 612,509
----- End of picture text -----

The prior year comparatives were all unrestricted except for income of £2,150 in donations from companies. Restricted is provided by Great Western Railway as a multiyear programme to support local volunteer recruitment and outreach by branches on the GWR route.

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the Charity are classed as continuing.

BRISTOL SAMARITANS

BALANCE SHEET AS AT 31 MARCH 2023

PAGE 11

NOTE
NO
FIXED ASSETS
Tangible Fixed Assets
Freehold Property
13
Fixtures & Fittings
13
Investments
14
CURRENT ASSETS
Debtors & Prepayments
15
Cash at Bank & In Hand
CREDITORS FALLING DUE
WITHIN ONE YEAR
Creditors & Accruals
16
NET CURRENT ASSETS
CREDITORS FALLING DUE
WITHIN MORE THAN ONE YEAR
Rental Deposit Account
Deposit held for Tenants
NET ASSETS
FUNDS
Restricted funds
18
Unrestricted funds
Unrestricted - Designated Funds
18
Unrestricted - General Funds
18
Total funds		 31 March 2023
£
457,881
4,374
117,051
579,306
11,155
36,716
47,871
(12,348)
(12,348)
35,523
8,750
(8,750)
-
614,829
2,200
593,410
19,219
614,829		 31 March 2022
£
457,881
5,365
136,733
599,979
7,151
29,971
37,122
(24,592)
(24,592)
12,530
8,750
(8,750)
-
612,509
2,150
589,146
21,213
612,509

21 September Approved by the Trustees on ……………………………..2023 and signed on their behalf by:

Susheel Chumber ( Branch Chairman ).

Alexander Cheremukhin ( Branch Treasurer ).

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

PAGE 12

BRISTOL SAMARITANS

1) ACCOUNTING POLICIES

a) Basis for accounts preparation

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 accounts (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 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 in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The trustees consider that there are no material uncertainties 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.

NOTES TO THE FINANCIAL STATEMENTS (Continued) YEAR ENDED 31 MARCH 2023

PAGE 13

BRISTOL SAMARITANS

1) ACCOUNTING POLICIES (Continued).

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.

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.

Cash at bank and in hand

Cash at bank and cash 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.

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.

YEAR ENDED 31 MARCH 2023

PAGE 14

BRISTOL SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (Continued)

DETAILS OF ITEMS IN STATEMENT OF FINANCIAL ACTIVITIES & BALANCE SHEET

INCOME
2
DONATIONS & LEGACIES		 Total Funds
Year ended
Unrestricted
Restricted
31 March
Funds
Funds
2023		 Total Funds
Year ended
31 March
2022
£
£
£		 £
Legacies
Donations from Individuals
Donations from Trusts
Donations from Churches
Donations from Clubs etc.
Donations from Companies
Tax Repayment on Covenants/Gift Aid
3
LOCAL AUTHORITY & PRISON GRANTS
National Offender Management Service
4
INCOME FROM INVESTMENTS
Rent Received
Bank Interest Received
5
INCOME FROM OTHER TRADING ACTIVITIES
Balloon Fiesta
Dragon Boat Racing
Miscellaneous Fund Raising
TOTAL INCOME		 38,503
-
38,503
8,888
-
8,888
2,805
-
2,805
100
-
100
75
-
75
2,000
2,150
4,150
674
-
674
53,045
2,150
55,195
7,401
-
7,401
7,401
-
7,401
17,500
-
17,500
56
-
56
17,556
-
17,556
26
-
26
1,687
-
1,687
1,282
-
1,282
2,995
-
2,995
80,997
2,150
83,147		 -
1,702
2,454
100
10,220
3,300
-
17,776
914
914
17,500
2
17,502
-
-
2,180
2,180
38,372

Prior year comparatives were represented by unrestricted funds except for income of £2,150 in donations from companies.

PAGE 15

BRISTOL SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (Continued) YEAR ENDED 31 MARCH 2023

----- Start of picture text -----
Total Funds Total Funds
Year ended Year ended
Unrestricted Restricted 31 March 31 March
EXPENDITURE Funds Funds 2023 2022
£ £ £ £
6 PREMISES EXPENDITURE
Water and Sewerage 436 - 436 388
-
Housekeeping 2,896 2,896 2,892
-
Equipment 4,460 4,460 3,162
-
Repairs, Maintenance & Health & Safety 2,936 2,936 3,269
-
Gas & Electricity 2,722 2,722 2,139
Insurance 3,644 - 3,644 4,160
Rent and Rates 2,489 - 2,489 2,121
-
19,583 19,583 18,131
7 CONTRIBUTIONS TO CENTRAL FUNDS
On income 1,888 - 1,888 1,253
On reserves 4,323 - 4,323 19,253
-
6,211 6,211 20,506
8 OPERATIONAL EXPENSES
Postage 142 - 142 146
Volunteers Expenses 3,495 1,300 4,795 3,218
Bristol Clear Air Zone charges 351 - 351 -
Taxis 3,026 800 3,826 1,645
Printing and Stationery 292 - 292 200
-
Telephone 4,173 4,173 4,533
Training 75 - 75 -
Trustee Expenses 209 - 209 154
11,763 2,100 13,863 9,896
9 PUBLICITY EXPENSES
Publicity and Outreach 631 - 631 401
10 GOVERNANCE COSTS
-
Independent Examination 1,356 1,356 1,230
Reporting Expenses 77 - 77 136
-
1,433 1,433 1,366
11 SUNDRY EXPENSES
Depreciation 990 - 990 990
Donations 25,000 - 25,000 -
-
Miscellaneous Expenses 2,934 2,934 3,355
-
28,924 28,924 4,345
EXPENDITURE ON CHARITABLE ACTIVITIES 68,545 2,100 70,645 54,645
12 EXPENDITURE ABOVE IS STATED AFTER CHARGING: Total Funds Total Funds
Year ended Year ended
31 March 31 March
2023 2022
£ £
Independent Examination 1,356 1,230
Depreciation 990 990
Trustees' travel expenses 209 154
( 4 Trustees were reimbursed during the year (2022: 2)
Prior year comparatives were represented by unrestricted funds.
----- End of picture text -----

BRISTOL SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (Continued) YEAR ENDED 31 MARCH 2023

----- Start of picture text -----
YEAR ENDED 31 MARCH 2023 PAGE 16
13 TANGIBLE FIXED ASSETS Freehold Fixtures / Total
Property Fittings &
Equipment
£ £ £
COST
Balance at 01.04.2022 457,881 18,955 476,836
Balance at 01.04.2023 457,881 18,955 476,836
DEPRECIATION
Balance at 01.04.2022 - 13,591 13,591
Charge for year - 990 990
Balance at 01.04.2023 - 14,581 14,581
NET BOOK VALUE
At 31.03.2022 457,881 5,364 463,245
At 31.03.2023 457,881 4,374 462,255
14 FIXED ASSET INVESTMENTS Total Funds Total Funds
Year ended Year ended
31 March 31 March
2023 2022
£ £
Market value at start of year 136,733 137,459
Withdrawals (10,000) -
Net gain / ( loss) on revaluation (9,682) (726)
Market value at end of year 117,051 136,733
Analysis of Investments by type
£ £
- Investments listed on a recognised stock 117,051 136,733
exchanges
Analysis of Skandia Collective Investment Account
£ £
-
Aberdeen Ethical Corporate Bond Acc 9,573
-
Abrdn Global Sustainable and Responsible Inv Eq 2,707
Aegon Ethical Corporate Bond Acc 9,874 12,141
Aegon Ethical Equity Acc 2,073 2,468
-
ASI Global Ethical Corporate Bond Acc 11,987
-
ASI Global Ethical Equity Acc 3,158
-
BMO Responsible Global Equity 2,237
-
CT Responsible Global Equity Acc 1,962
EdenTree Responsible & Sustainable Sterling Bond Inc 9,789 11,989
FP WHEB Sustainability 7,668 8,595
Janus Henderson Global Sustainable Equity 10,173 11,420
Jupitor Ecology 18,877 19,727
Liontrust Sustainable Future Corporate Bond 9,993 12,583
Liontrust Sustainable Future Global Growth 1,872 2,199
Rathbone Ethical Bond Acc 10,768 13,099
Royal London Sustainable World Trust 19,964 22,806
Schroder QEP Global Core - U 1,278 1,408
Other non material funds 480 916
117,051 136,733
----- End of picture text -----

BRISTOL SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (Continued) YEAR ENDED 31 MARCH 2023 PAGE 17

15
DEBTORS AND PREPAYMENTS
Trade debtors
Prepayments
16
CREDITORS & ACCRUALS
Trade creditors
Accruals & deferred income		 Total Funds
Year ended
31 March
2023
£
5,416
5,739
11,155
Total Funds
Year ended
31 March
2023
£
4,378
7,970
12,348		 Total Funds
Year ended
31 March
2022
£
399
6,752
7,151
Total Funds
Year ended
31 March
2022
£
2,339
22,253
24,592

17 MOVEMENT OF FUNDS

Restricted Funds
Unrestricted funds
Designated - fixed assets
Designated - operational reserve
Designated - relocation reserve
General funds
Total unrestricted funds
Total funds		 1 April
Transfers
2022
Income
Expenditure
and Gains
£
£
£
£
2,150
2,150
(2,100)
-
463,246
-
(990)
-
75,900
-
-
5,254
50,000
-
-
-
21,213
80,997
(68,055)
(14,936)
610,359
80,997
(69,045)
(9,682)
612,509
83,147
(71,145)
(9,682)		 31 March
2023
£
2,200
462,256
81,154
50,000
19,219
612,629
614,829

YEAR ENDED 31 MARCH 2023

PAGE 18

BRISTOL SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (Continued)

17 MOVEMENT OF FUNDS (continued)

Previous year

Restricted Funds
Unrestricted funds
Designated - fixed assets
Designated - operational reserve
Designated - relocation reserve
General funds
Total unrestricted funds
Total funds		 1 April
Transfers
2021
Income
Expenditure
and Gains
£
£
£
£
-
2,150
-
-
464,236
-
(990)
-
85,235
-
-
(9,335)
50,000
-
-
-
30,082
36,222
(53,700)
8,609
629,553
36,222
(54,690)
(726)
629,553
38,372
(54,690)
(726)		 31 March
2022
£
2,150
463,246
75,900
50,000
21,213
610,359
612,509

Restricted Funds

These funds can be used only for specific purpose (e.g. project) as specified by the donor or funder.

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

----- Start of picture text -----
Tangible Fixed Asset Other net Total
fixed assets investments assets
£ £ £
Restricted funds - - 2,200 2,200
Unrestricted funds
-
Designated funds 462,256 131,154 593,410
General funds - (14,103) 33,322 19,219
462,256 117,051 33,322 612,629
Total Funds 462,256 117,051 35,522 614,829
Previous year
Tangible Fixed Asset Other net Total
fixed assets investments assets
£ £ £
Restricted funds - - 2,150 2,150
Unrestricted funds
-
Designated funds 463,246 125,900 589,146
General funds - 10,833 10,380 21,213
463,246 136,733 10,380 610,359
Total Funds 463,246 136,733 12,530 612,509
----- End of picture text -----