## Samaritans of Halifax and Calderdale
Charity number 1168172
## Annual Report and Financial Statements
for the year ended 31 March 2022
## Samaritans of Halifax and Calderdale
Annual Report and Financial Statements for the year ended 31 March 2022
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 3|
|Examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the accounts|8 to 11|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Samaritans of Halifax and Calderdale
## Trustees' report for the year ended 31 March 2022
## **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: **Name Position Dates** C Blagbrough Chair A Young Treasurer S Jenkins J Kinsella Resigned November 2021 B Heyhoe S Vickerman Resigned November 2021 D Gilman Resigned November 2021 S Cooper D Weaver N Helliwell Appointed November 2021 Resigned April 2022 R Hopwood Appointed November 2021 J Littlewood Appointed November 2021 S Newton Appointed November 2021 **Charity number** 1168172 Registered in England and Wales **Registered and principal address Bankers** 29 Harrison Road Barclays Bank Plc Unity Trust Bank Plc Halifax 7 Commercial Street Four Brindleyplace West Yorkshire Halifax Birmingham HX1 2AF HX1 1BE B1 2JB
## **Independent examiner**
Helen Galvin FCCA
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) association formed 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**
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 2022
## **Objectives and activities (continued)**
## **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**
Throughout the year, the charity continued to support anyone who needed someone to talk to, which was especially needed through a difficult period following the Covid-19 pandemic. We are continually recruiting new volunteers to keep the branch operating in key hours of need.
Financially the charity has had a difficult year, with income being lower following the Covid-19 pandemic and overall rising costs of living resulting in the charity has made an overall loss in the year.
The charity is hopeful with future fundraising opportunities, we can return to covering our outgoings in the upcoming year.
## **Financial review**
The net expenditure for the year was £5,281, including net expenditure of £6,601 on unrestricted funds and net income of £1,320 on restricted funds.
Towards the start of the year, the shop sales were slow due to the ongoing affects of the pandemic.
The branch has planned to carry out additional fundraising activities to ensure costs of the branch are fully covered in the upcoming year.
New electricity rates have been fixed which should help reduce the gas and electricity bills slightly.
The branch still have ample supplies of cash in the bank to cover another 12 months of expenditure.
At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £57,475.
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 2022/23 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.
Signed on behalf of the board of trustees on 02/08/2022
Duncan Weaver (Trustee)
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 2022, 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
13/09/2022
## **West Yorkshire Community Accountancy Service CIO**
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 2022
|Notes
2022
Unrestricted
funds
£
**Income from:**
Grants, donations and legacies
(2)
2,454
Shop income
24,218
Fundraising events
1,450
**Total income**
28,122
**Expenditure on:**
Rent
6,230
Rates
1,639
Insurance
1,838
Utilities
9,309
Telephone and broadband
2,751
Postage and stationery
1,189
Subscriptions
148
Repairs and maintenance
2,649
Cleaning and consumables
2,719
Branch affiliation fee levy
668
Volunteer expenses
2,590
Outreach and prison expenses
146
Legal and professional fees
-
Depreciation
313
Independent examination
480
Fundraising expenses
117
Recruitment and training
106
AGM and committee expenses
-
Equipment and supplies
1,464
Bank charges
48
Computer expenses
319
**Total expenditure**
34,723
**Net expenditure**
(6,601)
**Fund balances brought forward**
306,324
**Fund balances carried forward**
(3)
299,723|2022
Restricted
funds
£
1,590
-
-
1,590
-
-
-
-
-
-
-
-
-
-
-
270
-
-
-
-
-
-
-
-
-
270
1,320
-
1,320|2022
Total
funds
£
4,044
24,218
1,450
29,712
6,230
1,639
1,838
9,309
2,751
1,189
148
2,649
2,719
668
2,590
416
-
313
480
117
106
-
1,464
48
319
34,993
(5,281)
306,324
301,043|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
934
-
186
38,915
(13,338)
319,662
306,324|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
5
## Samaritans of Halifax and Calderdale
## Balance sheet
|as at 31 March 2022
2022
Unrestricted
£
**Fixed assets**
Tangible assets
(4)
242,248
**Total fixed assets**
242,248
**Current assets**
Debtors and prepayments
(5)
550
Cash at bank and in hand
(6)
60,415
**Total current assets**
60,965
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
3,490
**Total current liabilities**
3,490
**Net current assets**
57,475
**Net assets**
299,723
**Funds**
Unrestricted funds
299,723
Restricted funds
-
**Total funds**
299,723|2022
Restricted
£
-
-
-
1,320
1,320
-
-
1,320
1,320
-
1,320
1,320|2022
Total
£
242,248
242,248
550
61,735
62,285
3,490
3,490
58,795
301,043
299,723
1,320
301,043|2021
Total
£
242,040
242,040
300
68,922
69,222
4,938
4,938
64,284
306,324
306,324
-
306,324|
|---|---|---|---|
The financial statements were approved by the board of trustees on 02/08/2022
Duncan Weaver (Trustee)
6
## Samaritans of Halifax and Calderdale
## Notes to the accounts
for the year ended 31 March 2022
## **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 2022
## **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.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
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 2022
|**2 **
**3 **
**4 **|**Grants, donations and legacies**
Calderdale MBC
National Offender Management Service
Donations and legacies
**Restricted funds**
National Offender Management Service
**Fund name**
National Offender Management Service
**Tangible assets**
**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021|2022
2022
Unrestricted
Restricted
funds
funds
£
£
-
-
1,590
2,454
-
2,454
1,590
Balance b/f
Incoming
£
£
-
1,590
**Purpose of restriction**
£
£
850
24,864
521
-
1,371
24,864
128
24,019
186
127
314
24,146
1,057
718
722
845
Computer
equipment
Fixtures,
fittings and
Towards travel costs for|2022
2021
Total
Total
funds
funds
£
£
-
10,000
1,590
-
2,454
2,250
4,044
12,250
Outgoing
Balance c/f
£
£
270
1,320
Total
£
£
240,473
266,187
-
521
240,473
266,708
-
24,147
-
313
-
24,460
240,473
242,248
240,473
242,040
Freehold
property
the prison visiting team|
|---|---|---|---|
9
## Samaritans of Halifax and Calderdale
## Notes to the accounts continued
## for the year ended 31 March 2022
|**5 Debtors and prepayments**
Debtors
Prepayments
**6 Cash at bank and in hand**
Cash at bank
Cash in hand
**7 Creditors and accruals**
Creditors
Accruals|2022
£
282
268
550
2022
£
61,139
596
61,735
2022
£
1,467
2,023
3,490|2021
£
181
119
300
2021
£
68,922
-
68,922
2021
£
3,583
1,355
4,938|
|---|---|---|
## **8 Related party transactions**
## **Trustee expenses**
During the year 4 trustees were paid a total of £490 in respect of travel (previous year: 3 trustees and £391).
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
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 2022
|2022
2021
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants, donations and legacies
2,454
12,250
Shop income
24,218
11,334
Fundraising events
1,450
1,993
**Total income**
28,122
25,577
**Expenditure**
Rent
6,230
2,268
Rates
1,639
1,275
Insurance
1,838
895
Utilities
9,309
6,535
Telephone and broadband
2,751
3,127
Postage and stationery
1,189
1,279
Subscriptions
148
-
Repairs and maintenance
2,649
13,652
Cleaning and consumables
2,719
3,131
Branch affiliation fee levy
668
1,247
Volunteer expenses
2,590
2,372
Outreach and prison expenses
146
-
Legal and professional fees
-
804
Depreciation
313
277
Independent examination
480
480
Fundraising expenses
117
36
Recruitment and training
106
374
AGM and committee expenses
-
43
Equipment and supplies
1,464
934
Bank charges
48
-
Computer expenses
319
186
**Total expenditure**
34,723
38,915
**Net (expenditure) / income**
(6,601)
(13,338)
**Fund balances brought forward**
306,324
319,662
**Fund balances carried forward**
299,723
306,324|2022
Restricted
funds
£
1,590
-
-
1,590
-
-
-
-
-
-
-
-
-
-
-
270
-
-
-
-
-
-
-
-
-
270
1,320
-
1,320|2021
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|2022
Total
funds
£
4,044
24,218
1,450
29,712
6,230
1,639
1,838
9,309
2,751
1,189
148
2,649
2,719
668
2,590
416
-
313
480
117
106
-
1,464
48
319
34,993
(5,281)
306,324
301,043|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
934
-
186
38,915
(13,338)
319,662
306,324|
|---|---|---|---|---|
11