## Samaritans of Halifax and Calderdale
Charity number 1168172
## Annual Report and Financial Statements
for the year ended 31 March 2021
## Samaritans of Halifax and Calderdale
Annual Report and Financial Statements for the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 3|
|Examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the accounts|7 to 11|
**Prepared by West Yorkshire Community Accounting Service**
1
## Samaritans of Halifax and Calderdale
## Trustees' report for the year ended 31 March 2021
## **Reference and administrative details of the charity, its trustees and advisors**
|The trustees during the financial year|and up to and including the date the report was approved were:|and up to and including the date the report was approved were:|
|---|---|---|
|**Name**|**Position**|**Dates**|
|S Jenkins|Chair to May 2020||
|C Blagbrough|Chair from May 2020|Appointed May 2020|
|J Kinsella|Treasurer to November 2020||
|A Young|Treasurer from November 2020|Appointed October 2020|
|M Walters|Secretary|Resigned January 2021|
|B Heyhoe|||
|D Wilkinson||Resigned January 2021|
|S Vickerman|||
|D Gilman|||
|S Cooper|||
|D Weaver||Appointed August 2020|
|**Charity number**|1168172|Registered in England and Wales|
|**Registered and principal address**|**Bankers**||
|29 Harrison Road|Barclays Bank Plc||
|Halifax|7 Commercial Street||
|West Yorkshire|Halifax||
|HX1 2AF|HX1 1BE||
## **Independent examiner**
Helen Galvin FCCA **West Yorkshire Community Accounting Service** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) registered on 12 July 2016 and is governed by a constitution revised 1 October 2016.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
## **Objectives and activities The charity's objects**
The objects of the charity are:-
To enable persons in Halifax, Calderdale and the surrounding area as well as elsewhere who are experiencing feelings of distress or despair, including those who may be at risk of suicide, to receive confidential emotional support at any time of the day or night in order to improve their emotional health and to reduce the incidence of suicide
To promote a better understanding in Society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health; and To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objects.
2
## Samaritans of Halifax and Calderdale
## Trustees' report (continued) for the year ended 31 March 2021
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular serve the advancement of health and the saving of lives.
The trustees believe that the objectives, (of working for the assistance of persons who are suicidal, despairing or in distress), improve the emotional wellbeing of persons in the community and reduce the loss of life. This is a self evident benefit to the public. The service is provided, and freely available at no cost to any person. There is no significant private benefit from any activities of the organisation.
## **Achievements and performance**
It has been a difficult year due to Covid-19, particularly with the closure of the shop throughout lockdown which has led to decreased income throughout the period. We took advantage of the support available from the government to assist with the reduced income for the Charity.
The overall results have reduced when compared to last year, part of this is due to taking advantage of the time that the shop was closed during lockdown which enabled us to redecorate and upgrade both the interior and exterior of the shop.
Costs overall have decreased with the shop landlord allowing rent free periods throughout Covid-19 and donations were not made to the regional office this year.
## **Financial review**
The net expenditure for the year was £13,338, including net expenditure of £5,638 on unrestricted funds and net expenditure of £7,700 on designated funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £56,584.
The trustees note that their income is not assured and aim to hold a freely available general reserve such that the charity could operate at around its existing level of service for at least two years. Based on projected expenditure levels for the coming year 2021/22 the projected running costs currently equate to approximately £80,000 over a two year period. The actual free reserves fell short of this target but the Trustees feel this is adequate in the current climate to be able to continue to meet the aims of our constitution without interruption.
## **Coronavirus impact statement**
Whilst the charity has been affected by the Covid-19 pandemic, with the shop reopening and things returning more back to normal, we believe the accounts will show a stronger position next year.
We have ample cash reserves and there is little risk that the charity will struggle in the foreseeable future.
There are no material uncertainties and the charity should be considered to be a going concern.
Signed on behalf of the board of trustees on 24/8/2021
0
3
## Samaritans of Halifax and Calderdale
## Independent examiner's report to the trustees of Samaritans of Halifax and Calderdale
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 5 to 11.
## **Responsibilities and basis of report**
As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. 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 Charities Act; 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.
Signed: …………………………………… Name: Helen Galvin FCCA
26/8/2021
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
4
## Samaritans of Halifax and Calderdale
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2021
|Notes
2021
Unrestricted
funds
£
**Income from:**
Grants, donations and legacies
(2)
12,250
Shop income
11,334
Fundraising events
1,993
**Total income**
25,577
**Expenditure on:**
Rent
2,268
Rates
1,275
Insurance
895
Utilities
6,535
Telephone and broadband
3,127
Postage and stationery
1,279
Advertising and publicity
-
Repairs and maintenance
5,952
Cleaning and consumables
3,131
Branch affiliation fee levy
1,247
Volunteer expenses
2,372
Legal and professional fees
804
Depreciation
277
Independent examination
480
Fundraising expenses
36
Recruitment and training
374
AGM and committee expenses
43
Equipment and IT
1,120
Donations
-
**Total expenditure**
31,215
**Net (expenditure)**
(5,638)
**Fund balances brought forward**
311,962
**Fund balances carried forward**
(3)
306,324|2021
Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
7,700
-
-
-
-
-
-
-
-
-
-
-
7,700
(7,700)
7,700
-|2021
Total
funds
£
12,250
11,334
1,993
25,577
2,268
1,275
895
6,535
3,127
1,279
-
13,652
3,131
1,247
2,372
804
277
480
36
374
43
1,120
-
38,915
(13,338)
319,662
306,324|2020
Total
funds
£
7,914
35,299
1,338
44,551
6,804
94
891
7,063
2,330
1,502
5,016
6,365
3,315
1,809
3,414
229
175
480
137
1,184
749
-
5,100
46,657
(2,106)
321,768
319,662|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
5
## Samaritans of Halifax and Calderdale
## Balance sheet
|as at 31 March 2021
2021
Unrestricted
£
**Fixed assets**
Tangible assets
(4)
242,040
**Total fixed assets**
242,040
**Current assets**
Debtors and prepayments
(5)
300
Cash at bank
61,222
**Total current assets**
61,522
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(6)
4,938
**Total current liabilities**
4,938
**Net current assets**
56,584
**Net assets**
298,624
**Funds**
Unrestricted funds
306,324
Restricted funds
-
Designated funds
-
**Total funds**
306,324|2021
Designated
£
-
-
-
7,700
7,700
-
-
7,700
7,700
-
-
-
-|2021
Total
£
242,040
242,040
300
68,922
69,222
4,938
4,938
64,284
306,324
306,324
-
-
306,324|2020
Total
£
241,467
241,467
2,980
78,183
81,163
2,968
2,968
78,195
319,662
311,962
-
7,700
319,662|
|---|---|---|---|
6
## Samaritans of Halifax and Calderdale
## Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 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) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated goods for resale are valued at the amount actually realised upon their sale.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
Freehold land: nil
Fixtures and fittings -15% on reducing balance Computer equipment -15% on reducing balance
7
## Samaritans of Halifax and Calderdale
## Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies continued**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
8
## Samaritans of Halifax and Calderdale
## Notes to the accounts continued
## for the year ended 31 March 2021
|**2 **
**3 **
**4 **
**5 **
**6 **|**Grants and donations**
2021
Unrestricted
funds
£
National Offender Management Service (NOMS)
-
Calderdale MBC
10,000
Donations and legacies
2,250
12,250
**Designated funds**
Balance b/f
Incoming
£
£
7,700
-
**Purpose of restriction**
For refurbishment costs
**Tangible assets**
**Cost**
£
At 1 April 2020
-
24,864
Additions
850
-
Disposals
-
-
At 31 March 2021
850
24,864
**Depreciation**
At 1 April 2020
-
23,870
Charge for year
128
149
At 31 March 2021
128
24,019
**Net book value**
At 31 March 2021
722
845
At 31 March 2020
-
994
**Debtors and prepayments**
Debtors
Prepayments
**Creditors and accruals**
Creditors
Accruals
Computer
equipment
Fixtures,
fittings and
equipment|2021
Total
funds
£
-
10,000
2,250
12,250
Outgoing
£
7,700
£
240,473
-
-
240,473
-
-
-
240,473
240,473
2021
£
181
119
300
2021
£
3,583
1,355
4,938
Freehold
property|2020
Total
funds
£
3,409
-
4,505
7,914
Balance c/f
£
-
Total
£
265,337
850
-
266,187
23,870
277
24,147
242,040
241,467
2020
£
2,850
130
2,980
2020
£
1,873
1,095
2,968|
|---|---|---|---|
9
Notes to the accounts continued
## Samaritans of Halifax and Calderdale
## for the year ended 31 March 2021
## **7 Related party transactions**
## **Trustee expenses**
During the year 3 trustees were paid a total of £391 in respect of travel (previous year: 3 trustees and £412
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **8 Operating leases**
|Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining
life of the lease, analysed into the period in which the
commitment falls due:|Elland shop
£
7,472
25,568
33,040|
|---|---|
10
## Samaritans of Halifax and Calderdale
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021
|2021
2020
2021
2020
2020
Unrestricted Unrestricted Designated Designated
Restricted
funds
funds
funds
funds
funds
£
£
£
£
£
**Income**
Grants, donations and legacies
12,250
4,505
-
-
3,409
Shop income
11,334
35,299
-
-
-
Fundraising events
1,993
1,338
-
-
-
**Total income**
25,577
41,142
-
-
3,409
**Expenditure**
Rent
2,268
6,804
-
-
-
Rates
1,275
94
-
-
-
Insurance
895
891
-
-
-
Utilities
6,535
7,063
-
-
-
Telephone and broadband
3,127
2,330
-
-
-
Postage and stationery
1,279
1,502
-
-
-
Advertising and publicity
-
5,016
-
-
-
Repairs and maintenance
5,952
6,365
7,700
-
-
Cleaning and consumables
3,131
3,315
-
-
-
Branch affiliation fee levy
1,247
1,809
-
-
-
Volunteer expenses
2,372
1,472
-
-
1,942
Legal and professional fees
804
229
-
-
-
Depreciation
277
175
-
-
-
Independent examination
480
480
-
-
-
Fundraising expenses
36
137
-
-
-
Recruitment and training
374
1,184
-
-
-
AGM and committee expenses
43
749
-
-
-
Equipment and IT
1,120
-
-
-
-
Donations
-
5,100
-
-
-
**Total expenditure**
31,215
44,715
7,700
-
1,942
**Net (expenditure) / income**
(5,638)
(3,573)
(7,700)
1,467
**Transfers between funds**
-
(6,233)
-
7,700
(1,467)
**Net movement in funds**
(5,638)
(9,806)
(7,700)
7,700
-
**Fund balances brought forward**
311,962
321,768
7,700
-
-
**Fund balances carried forward**
306,324
311,962
-
7,700
-|2021
Total
funds
£
12,250
11,334
1,993
25,577
2,268
1,275
895
6,535
3,127
1,279
-
13,652
3,131
1,247
2,372
804
277
480
36
374
43
1,120
-
38,915
(13,338)
-
(13,338)
319,662
306,324|2020
Total
funds
£
7,914
35,299
1,338
44,551
6,804
94
891
7,063
2,330
1,502
5,016
6,365
3,315
1,809
3,414
229
175
480
137
1,184
749
-
5,100
46,657
(2,106)
-
(2,106)
321,768
319,662|
|---|---|---|
11