## **BRISTOL SAMARITANS FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2025** **Charity Registration Number 1168123** **BRISTOL SAMARITANS** ## **FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025** |**CONTENTS**|**PAGES**| |---|---| |**Trustees' Annual Report**|| |Objectives & Activities|3 - 4| |Achievements, Performance & Plans for the Future|4| |Financial Review|5| |Structure, Governance & Management|5 - 6| |Responsibilities of Trustees|6| |Reference and Administrative Details|7| |**Independent Examiner's Report**|8| |**Financial Statements**|| |Statement of Financial Activities|9| |Balance Sheet|10| |Notes to Financial Statements|11 - 18| **BRISTOL SAMARITANS** **TRUSTEES' ANNUAL REPORT YEAR ENDED 31 MARCH 2025** The Trustees are pleased to present their report and the unaudited financial statements of Bristol Samaritans (the Charity) for the year ended 31 March 2025. ## **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 UK and Ireland. These branches are maintained and run by around 23,000 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 an 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 - Safeguarding of children and vulnerable adults ## VOLUNTEERS The branch is staffed entirely by volunteers. We have around 200 listening volunteers, who are on duty for 4 hours per week on average. ## BRANCH INSPECTIONS AND QUALITY ASSURANCE We continuously evaluate and seek to improve the performance of the Charity. Every 3 years, the branch is subject to an independent Quality Review conducted by a panel of experienced volunteers from the Central Office quality team. This ensures that Bristol Samaritans continues to offer a safe, effective and positive service to our callers, in compliance with policies and procedures. The outcome of the Quality Review is a development plan, which is reviewed at a follow-up visit part way through the three year cycle. The most recent Quality Review was performed in May 2025, with positive feedback received from the quality team. ## RISK MANAGEMENT The risk register is reviewed and updated regularly by the Trustees. Identified risks are evaluated for scale with a mitigation plan established where appropriate. Identified risks sit within the following categories: - Governance and management - Financial, legal and regulatory - Operational - Safety and security Whilst the Charity receives income from a diverse range of sources, donations and legacy income in particular are unpredictable. There is a risk that declining income could lead to persistent draw down of reserves, especially against a challenging economic backdrop. The financial performance and position of the Charity are reviewed at each Trustee Board so decisions can be made on cost control or additional fundraising activity in a timely manner. **Page 3** **BRISTOL SAMARITANS** ## **TRUSTEES' ANNUAL REPORT (continued) YEAR ENDED 31 MARCH 2025** ## RISK MANAGEMENT (continued) The Charity must comply with regulations regarding Fire, Theft, Health and Safety with respect to its branch operations. There could be a risk of financial loss, injury or loss of life in the most extreme circumstances. Samaritans Central Office provides a governance checklist which is used to ensure that the branch is operated in a compliant manner with appropriate safeguards put in place to protect both volunteers and callers. Damage to the branch building could result in disruption of our service and could also lead to a loss of rental income. We hold an insurance policy which is standardised across Samaritans branches and includes business interruption provision. ## **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): ||2024|2023| |---|---|---| |By telephone|22,218|19,324| |By email|4,264|3,633| |Face-to-face (outreach)|54|104| |**Total contacts**|**26,536**|**23,061**| Nationally, Bristol Samaritans is a significant contributor to national capacity to support callers. We are proud to be a 24/7 branch operating around the clock to support callers, and are the leading branch in the South West for covering the nighttime hours of most need for our callers. We have been able to significantly increase the number of contacts taken by telephone and email from 2023 to 2024, enabled by increasing the number of new volunteers completing training. ## **(b) Outreach to the General Public** Our outreach activity providing face-to-face emotional support focusses on groups and communities at higher risk of suicide, including the homeless and veterans. We also work in partnership with the Bristol Royal Infirmary, with a referral scheme for patients being discharged from hospital. We have a longstanding relationship with two local prisons, HMP Bristol and HMP Eastwood Park. The branch prison teams continued to train prisoners in active listening to enable them to offer emotional support to fellow inmates. ## **(c) Fundraising Events** We see fundraising events as a way to support our work financially whilst also showing people that we are approachable. We regularly participate in coordinated fundraising activities such as Dragon Boat Racing, Bristol Balloon Fiesta, and Sarah Millican concerts, and continue to look for further fundraising opportunities. ## **(d) Other significant events** Following the completion of the previous directorate, a new Branch Director and Branch Leadership Team were recruited and appointed in Q4 2024. We have successfully transitioned to the digital Listening Centre platform as part of a project led by Samaritans Central Office to futureproof our service ahead of the nationwide upgrade to digital phone lines. Samaritans Central Office is working on an on-line chat service to enable people to talk to a Samaritans volunteer via instant messaging, in real time. We are keen to offer this service when it is rolled out to more branches, so need to focus on increasing our capacity accordingly. **Page 4** **BRISTOL SAMARITANS** ## **TRUSTEES' ANNUAL REPORT (continued) YEAR ENDED 31 MARCH 2025** ## **3) FINANCIAL REVIEW** ## FINANCIAL POLICIES These financial statements must comply with statutory requirements and with the branch constitution. ## Reserves and Investment Policy The Financial Policies and Procedures, as approved by the Trustees in June 2025, 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 objectives of the Charity within a reasonable timeframe. (2) Restricted funds will be held separately from unrestricted 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 as a designated Operational Reserve so that the operations of the charity are not adversely affected by such fluctuations. The Operational Reserve is set at 18 months of operating expense budget based on average monthly spending over the past three financial years. The average monthly operating expense over the period April 2022 to March 2025 was £5,415 so the Operational Reserve was £97,472 at 31 March 2025. (4) The Trustees have designated a Volunteer Experience Reserve, with the intention of using these funds to improve branch facilities based on volunteer feedback. The aim is to support volunteer retention, which is so important as a foundation for the service provided to our callers, by improving the volunteer experience of coming into branch for shifts. (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) General Funds are the excess of total funds held by the Charity after providing for the restricted funds, general and specific reserves described above. General Funds were £5,116 at 31 March 2025 (2024: £4,915). ## 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 additional duties as volunteers (including listening and / or management roles). During the period, 2 Trustees (2024: 4 Trustees) were reimbursed for expenses in performing duties as a Trustee, amounting to £70 (2024: £307). ## RESULTS FOR THE PERIOD Charity income was £89,101 for the year, which was significantly higher than £34,779 in the prior year due to a significant legacy received. Expenditure was £62,733, with the contribution to the Samaritans Central Office comprising over a fifth of this expenditure at £14,170. Overall net assets increased in the year to £622,862, with the majority being the Bristol branch property held at cost of £457,881. ## **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. **Page 5** **BRISTOL SAMARITANS** ## **TRUSTEES' ANNUAL REPORT (continued) YEAR ENDED 31 MARCH 2025** ## **4) STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)** ## ORGANISATION OF THE BRISTOL BRANCH The Charity operates from a building that it owns at 37 St Nicholas Street, in the centre of Bristol. This is staffed by 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. Calls made to the national Samaritans number are automatically directed to a branch which has a phone line available at that time. Bristol Samaritans 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 support the Director in their role. The Director is chosen by a process of consultation with volunteers and by a special subcommittee, 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 to be responsible for major functions such as Recruitment, Mentoring, Core Training, Volunteer Support, and Outreach. ## 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. ## **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: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements 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, 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 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. Approved by the Trustees on 25 September 2025 and signed on their behalf by: ## **Claire Mead** Director and Chair of Trustee Board **Page 6** **BRISTOL SAMARITANS** ## **TRUSTEES' ANNUAL REPORT (continued) YEAR ENDED 31 MARCH 2025** ## **6) REFERENCE AND ADMINISTRATIVE DETAILS** ## LEGAL STATUS Bristol Samaritans is a registered charity, with charity registration number 1168123. It is a Charitable Incorporated Organisation (CIO) governed by constitution adopted at incorporation on 7 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 are The Samaritans of Bristol and The Samaritans Bristol Branch. ## OFFICERS AND PROFESSIONAL ADVISERS |**Trustees**|Claire Mead|(Director and Chair) - appointed October 2024| |---|---|---| ||Felicity Bates|(Branch Treasurer) - appointed March 2025| ||Hana Canter|(Branch Secretary) - appointed April 2024| ||Karin Burnett|| ||Jack Burrows|| ||Lawrence Goodwin|- appointed April 2024| ||Helen Slater|- appointed November 2024| ||Stephen Lodge|- appointed June 2025| ||Susheel Chumber|- resigned October 2024| ||Alex Cheremukhin|- resigned March 2025| ||Robert Morgan|- resigned October 2024| ||Kevin Kirwan|- resigned October 2024| ||Samantha De Alwis|- resigned May 2025| ||John Dolton|- resigned June 2024| ||Kamlesh De Alwis|- resigned April 2025| ||Zoe Sofia Moore|- appointed July 2024 and resigned October 2024| |**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|| |Barclays Bank plc
**Bankers and other Financial**||| |**Advisers**|54 Lombard Street|| ||London|| ||EC3P 3AH|| ||Maxim Financial Planning Ltd|| ||14 Thirlmere Street|| ||Patchway|| ||Bristol|| ||BS34 5PD|| **Page 7** **BRISTOL SAMARITANS** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 31 MARCH 2025** I report to the trustees on my examination of the accounts of Bristol Samaritans (the Charity) for the year ended 31 March 2025. ## **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 Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR Date: 25 September 2025 **Page 8** **BRISTOL SAMARITANS** ## **STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
Total Funds Total Funds
Year ended Year ended
NOTE Unrestricted Restricted 31 March 31 March
NO Funds Funds 2025 2024
£ £ £ £
Income from:
Donations and Legacies
Donations and Legacies 2 65,904 - 65,904 12,045
Local Authority and Prison Grants 3 4,079 - 4,079 4,079
-
Total Donations and Legacies 69,983 69,983 16,124
Investments 4 18,001 - 18,001 17,793
Other Activities 5 1,117 - 1,117 862
Total Income 89,101 - 89,101 34,779
Expenditure on:
Charitable Activities
Premises Expenditure 6 21,397 - 21,397 24,498
Contributions to Central Funds 7 14,170 - 14,170 6,113
Operational Expenses 8,9,10 22,465 321 22,786 20,858
Sundry Expenses 11 4,280 - 4,280 10,196
Total Charitable Activities 62,312 321 62,633 61,665
Raising Funds 100 - 100 75
Total Expenditure 62,412 321 62,733 61,740
Other Recognised Gains / (Losses)
Gains / (Losses) on Investments 14 (3,486) - (3,486) 12,112
Net Income / (Expenditure) 23,203 (321) 22,882 (14,849)
Net Movement in Funds 23,203 (321) 22,882 (14,849)
Reconciliation of Funds
Total Funds Brought Forward 17 599,659 321 599,980 614,829
Total Funds Carried Forward 17 622,862 - 622,862 599,980
**----- End of picture text -----**
The prior year comparative for other recognised gains / (losses) was represented by unrestricted funds. The prior year comparative for net income / (expenditure) was represented by unrestricted funds except for (£1,879). 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. **Page 9** ## **BRISTOL SAMARITANS** ## **BALANCE SHEET AS AT 31 MARCH 2025** |**FIXED ASSETS**
Tangible Fixed Assets
Freehold Property
Fixtures and Fittings
Investments|**NOTE**
**NO**
13
13
14|**31 March 2025**
**31 March 2024**
**£**
**£**
457,881
457,881
2,393
3,384
125,677
129,163| |---|---|---| |||585,951
590,428| |**CURRENT ASSETS**
Debtors and Prepayments
Cash at Bank|15|6,469
7,008
63,265
15,808| |**CREDITORS FALLING DUE**
**WITHIN ONE YEAR**
Creditors and Accruals|16|69,734
22,816
(24,073)
(13,264)| |||(24,073)
(13,264)| |**NET CURRENT ASSETS**||45,661
9,552| |**CREDITORS FALLING DUE**
**WITHIN MORE THAN ONE YEAR**
Rental Deposit Account
Deposit held for Tenants||-
8,750
(8,750)
(8,750)| |||(8,750)
-| |**NET ASSETS**||622,862
599,980| |**FUNDS**
Restricted funds
Unrestricted funds
_Unrestricted - Designated Funds_
_Unrestricted - General Funds_|18
18
18|-
321
617,746
594,744
5,116
4,915| |**Total funds**||622,862
599,980| Approved by the Trustees on 25 September 2025 and signed on their behalf by: Claire Mead (Branch Director) Felicity Bates (Branch Treasurer) **Page 10** **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025** ## **1) ACCOUNTING POLICIES** ## **a) Basis for accounts preparation** The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and 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. 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 these 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. **Page 11** **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025** ## **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 and 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. Fixtures and fittings are depreciated straight line over 10 years. 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. **Page 12** **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025** ## **DETAILS OF ITEMS IN STATEMENT OF FINANCIAL ACTIVITIES AND BALANCE SHEET** |**INCOME**
**2**
**DONATIONS AND LEGACIES**|**Total Funds**
**Year ended**
**Unrestricted**
**Restricted**
**31 March**
**Funds**
**Funds**
**2025**|Total Funds
Year ended
31 March
2024| |---|---|---| ||**£**
**£**
**£**|£| |Legacies
Donations from Trusts
Other Donations
Gift Aid
**3**
**LOCAL AUTHORITY AND PRISON GRANTS**
National Offender Management Service
**4**
**INCOME FROM INVESTMENTS**
Rent Received
Bank Interest Received
**5**
**INCOME FROM OTHER ACTIVITIES**
Fundraising
**TOTAL INCOME**|44,452
-
44,452
12,149
-
12,149
8,943
-
8,943
360
-
360
65,904
-
65,904
4,079
-
4,079
4,079
-
4,079
17,500
-
17,500
501
-
501
18,001
-
18,001
1,117
-
1,117
1,117
-
1,117
89,101
-
89,101|1,015
3,278
7,225
527
12,045
4,079
4,079
17,500
293
17,793
862
862
34,779| Prior year comparatives were represented by unrestricted funds except for income of £1,220 in donations from companies. **Page 13** **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
Total Funds Total Funds
Year ended Year ended
Unrestricted Restricted 31 March 31 March
EXPENDITURE Funds Funds 2025 2024
£ £ £ £
6 PREMISES EXPENDITURE
Water and Sewerage 744 - 744 638
-
Housekeeping 4,968 4,968 4,162
-
Equipment 1,742 1,742 3,889
-
Repairs and Maintenance 3,438 3,438 3,126
-
Gas and Electricity 4,063 4,063 6,489
Insurance 3,605 - 3,605 3,500
Rent and Rates 2,837 - 2,837 2,694
-
21,397 21,397 24,498
7 CONTRIBUTIONS TO CENTRAL FUNDS
On income 3,397 - 3,397 964
On reserves 10,773 - 10,773 5,149
-
14,170 14,170 6,113
8 OPERATIONAL EXPENSES
-
Volunteers Expenses 5,713 5,713 5,812
Taxis 6,471 - 6,471 5,869
IT 4,195 - 4,195 4,418
Postage, Printing and Stationery 229 - 229 808
Trustee Expenses 70 - 70 307
-
16,678 16,678 17,214
9 PUBLICITY EXPENSES
Publicity and Outreach 3,723 321 4,044 2,088
10 GOVERNANCE COSTS
-
Independent Examination 1,524 1,524 1,452
Legal Fees 450 - 450 18
Reporting Expenses 90 - 90 86
-
2,064 2,064 1,556
11 SUNDRY EXPENSES
Depreciation 990 - 990 990
Donations - - - 5,300
-
Miscellaneous Expenses 3,290 3,290 3,906
-
4,280 4,280 10,196
EXPENDITURE ON CHARITABLE ACTIVITIES 62,312 321 62,633 61,665
**----- End of picture text -----**
Prior year comparatives were represented by unrestricted funds except for volunteers expenses of £1,320 and publicity and outreach expenses of £1,779. |**12**
**EXPENDITURE ABOVE IS STATED AFTER CHARGING:**|**Total Funds**
**Year ended**
**31 March**
**2025**
**£**|Total Funds
Year ended
31 March
2024
**£**| |---|---|---| |Independent Examination
Depreciation|1,524
990
70|1,452
990| |Trustees' travel expenses
( 2 Trustees were reimbursed during the year (2024: 4)||307| |||| **Page 14** **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
13 TANGIBLE FIXED ASSETS Freehold Fixtures / Total
Property Fittings and
Equipment
£ £ £
COST
Balance at 1 April 2024 457,881 18,955 476,836
Balance at 31 March 2025 457,881 18,955 476,836
DEPRECIATION
-
Balance at 1 April 2024 15,572 15,572
Charge for year - 990 990
Balance at 31 March 2025 - 16,562 16,562
NET BOOK VALUE
At 31 March 2024 457,881 3,383 461,264
At 31 March 2025 457,881 2,393 460,274
14 FIXED ASSET INVESTMENTS Total Funds Total Funds
Year ended Year ended
31 March 31 March
2025 2024
£ £
Market value at start of year 129,163 117,051
Withdrawals - -
Net gain / ( loss) on revaluation (3,486) 12,112
Market value at end of year 125,677 129,163
All investments are listed on a recognised stock exchange.
Analysis of Investment Fund £ £
Abrdn Ethical Corporate Bond Acc 10,349 10,267
Abrdn Global Sustainable Equity Acc 2,844 3,184
Aegon Ethical Corporate Bond 10,754 10,518
Aegon Ethical Equity Acc 2,314 2,346
CT Responsible Global Equity Acc 2,148 2,259
Eden Tree Sterling Bond Inc 9,666 10,051
FP WHEB Sustainability Acc 6,823 8,092
Janus Henderson Global Sustainable Equity Acc 12,047 12,097
Jupitor Ecology Acc 19,425 20,979
Liontrust Sustainable Future Corporate Bond Inc 10,091 10,464
Liontrust Sustainable Future Global Growth Acc 2,084 2,223
Rathbone Ethical Bond Acc 12,080 11,803
Royal London Sustainable World Trust Acc 22,929 23,249
Schroder QEP Global Core 1,635 1,591
Other non-material funds 488 40
125,677 129,163
**----- End of picture text -----**
**Page 15** **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025** |**15**
**DEBTORS AND PREPAYMENTS**||**Total Funds**
**Year ended**
**31 March**
**2025**
**£**|Total Funds
Year ended
31 March
2024
**£**
15
6,993| |---|---|---|---| |Trade Debtors
Prepayments||-
6,469
6,469|| ||||7,008| |**16**
**CREDITORS AND ACCRUALS**||**Total Funds**
**Year ended**
**31 March**
**2025**
**£**|Total Funds
Year ended
31 March
2024
**£**
5,335
7,929| |Trade Creditors
Accruals and Deferred Income||8,216
15,857
24,073|| ||||13,264| |**17**
**MOVEMENT OF FUNDS**|**1 April**
**Transfers and**
**2024**
**Income**
**Expenditure**
**Gains/Losses**
**£**
**£**
**£**
**£**||**31 March**
**2025**
**£**
-
460,274
97,472
60,000
5,116
622,862
622,862| |Restricted Funds
**Unrestricted Funds**
Designated - Fixed Assets
Designated - Operational Reserve
Designated - Volunteer Experience
General Funds
**Total Unrestricted Funds**
**Total Funds**|321
-
(321)
-
461,266
-
(990)
(2)
93,478
-
-
3,994
40,000
-
-
20,000
4,915
89,101
(61,422)
(27,478)
599,659
89,101
(62,412)
(3,486)
599,980
89,101
(62,733)
(3,486)||| ||||| **Page 16** **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025** ## **17 MOVEMENT OF FUNDS (continued)** |**Previous year**
Restricted Funds
**Unrestricted Funds**
Designated - Fixed Assets
Designated - Operational Reserve
Designated - Relocation Reserve
Designated - Better Bristol Experience
General Funds
Total Unrestricted Funds
Total Funds|**1 April**
**Transfers**
**2023**
**Income**
**Expenditure**
**and Gains**
**£**
**£**
**£**
**£**
2,200
1,220
(3,099)
-
462,256
-
(990)
-
81,154
-
-
12,324
50,000
-
-
(50,000)
-
-
-
40,000
19,219
33,559
(57,651)
9,788
612,629
33,559
(58,641)
12,112
614,829
34,779
(61,740)
12,112|**31 March**
**2024**
**£**
321
461,266
93,478
-
40,000
4,915
599,659
599,980| |---|---|---| ## **Restricted Funds** Restricted funding was provided by Great Western Railway in previous years as a multiyear programme to support local volunteer recruitment and outreach by branches on the Great Western Railway route. ## **Unrestricted Funds** These funds can be used to further the objectives of the Charity at the discretion of the Trustees. During the year, general unrestricted funds to the value of £27,478 were transferred to designated funds to ensure sufficient balances at year end. ## **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 over the past 3 financial years to accommodate any shortfall in income or unexpected expenditure. The Volunteer Experience fund (formerly referred to as Better Bristol Experience) is designated for branch improvements based on volunteer feedback in order to support higher volunteer retention. ## **18 NET ASSETS BETWEEN FUNDS** |**18**
**NET ASSETS BETWEEN FUNDS**||| |---|---|---| |Restricted funds
**Unrestricted funds**
Designated funds
General funds
**Total Funds**|**Tangible**
**Fixed Asset**
**Other net**
**fixed assets**
**investments**
**assets**
**£**
**£**
**£**
-
-
-
460,274
125,677
31,795
-
-
5,116
460,274
125,677
36,911
460,274
125,677
36,911|**Total**
**£**
-
617,746
5,116
622,862
622,862
**Total**
**£**
321
594,744
4,915
599,659
599,980| |**Previous year**
Restricted funds
**Unrestricted funds**
Designated funds
General funds
**Total Funds**|**Tangible**
**Fixed Asset**
**Other net**
**fixed assets**
**investments**
**assets**
**£**
**£**
-
-
321
461,266
133,478
-
-
(4,315)
9,230
461,266
129,163
9,230
461,266
129,163
9,551|| **Page 17** **BRISTOL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025** ## **19 RELATED PARTY TRANSACTIONS** There were no related party transactions in the year other than those disclosed elsewhere in the accounts. **Page 18** Audit Trail ## **Document Details** |**Title**
2025 Financial Statements|2025 Financial Statements|| |---|---|---| |**File Name**
Bristol Samaritans Financial statements 2024-25.pdf||| |**Document ID**
56d1daa2480a4498901c592fba226e76||| |**Fingerprint**
9ada6210db9a523114b19349c6de8bf5||| |**Status**
Completed
Lo||| |**Document History**||| |**Document Created**|Document Created by Burton Sweet (accounts@burton-sweet.co.uk)
Fingerprint: 816771f56322c6e0b13304e7ae64ca75|Sep 24 2025
09:23AM UTC| |**Document Sent**|Document Sent to Claire Mead (director@bristolsamaritans.org)|Sep 24 2025
09:23AM UTC| |**Document Viewed**|Document Viewed by Claire Mead (director@bristolsamaritans.org)
IP: 87.80.126.12|Sep 27 2025
07:40AM UTC| ||Document Signed by Claire Mead (director@bristolsamaritans.org)|| ||IP: 87.80.126.12|| |**Document Signed**|Prawn wee|Sep 27 2025
07:41AM UTC| |**Document Sent**|Document Sent to Felicity Bates (treasurer@bristolsamaritans.org)|Sep 27 2025
07:41AM UTC| |**Document Viewed**|Document Viewed by Felicity Bates (treasurer@bristolsamaritans.org)
IP: 92.234.21.175|Sep 28 2025
07:59PM UTC| ||Document Signed by Felicity Bates (treasurer@bristolsamaritans.org)|| ||IP: 92.234.21.175|| |**Document Signed**|Felicity Bates|Sep 28 2025
08:01PM UTC| |**Document Sent**|Document Sent to Joshua Kingston (josh.kingston@burton-sweet.co.uk)|Sep 28 2025
08:01PM UTC| |**Document Viewed**|Document Viewed by Joshua Kingston (josh.kingston@burton-sweet.co.uk)
IP: 185.249.213.98|Sep 29 2025
12:14PM UTC| |**Document Viewed**|Document Viewed by Joshua Kingston (josh.kingston@burton-sweet.co.uk)
IP: 185.249.213.98|Sep 29 2025
04:12PM UTC| |---|---|---| ||Document Signed by Joshua Kingston (josh.kingston@burton-sweet.co.uk)|| ||IP: 185.249.213.98|| |**Document Signed**|qos
Kingston|Sep 29 2025
04:12PM UTC| |**Document**|This document has been completed.|Sep 29 2025| |**Completed**|Fingerprint: 9ada6210db9a523114b19349c6de8bf5|04:12PM UTC|