2023-03-31-accounts - Samaritans Of Halifax And Calderdale

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Charity number 1168172

Samaritans of Halifax and Calderdale

Annual Report and Financial Statements

for the year ended 31 March 2023

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Samaritans of Halifax and Calderdale

Annual Report and Financial Statements for the year ended 31 March 2023

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 10

Prepared by West Yorkshire Community Accountancy Service CIO

Samaritans of Halifax and Calderdale

Trustees' report for the year ended 31 March 2023

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 Cal Blagbrough Resigned September 2022 Abigail Young Treasurer Stella Jenkins Resigned November 2022 Brenda Heyhoe Resigned November 2022 Stephen Cooper Resigned November 2022 Daniel Weaver Resigned April 2023 Richard Hopwood Joanne Littlewood Stephen Newton Jane Frechette Appointed November 2022 Daniel Wilkinson

Appointed November 2022 Appointed November 2022

Charity number 1168172 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

Registered in England and Wales

Independent examiner

Katy Sargeant ACA 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 amended on 1 October 2016.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Samaritans of Halifax and Calderdale

Trustees' report (continued) for the year ended 31 March 2023

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.

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. We are continually recruiting new volunteers to keep the branch operating in key hours of need.

The charity’s performance has remained relatively stable, making a loss again this year. A large amount of repair work was undertaken to the property in the year, which has contributed to the loss significantly. However, to counter this, the Samaritans ran a successful fundraising event during the year which almost covered the cost of these repairs.

Financial review

The net expenditure for the year was £3,967, including net expenditure of £3,806 on unrestricted funds and net expenditure of £161 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £53,536.

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 2023/24 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.

Approved by the board of trustees on 13/09/2023

Simon Newton (Trustee)

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 2023, which are set out on pages 5 to 10.

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.

Katy Sargeant ACA

13/9/23

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Samaritans of Halifax and Calderdale

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2023

Notes 2023 Unrestricted funds £ Income from: Grants, donations and legacies (2) 5,037 Shop income 30,456 Fundraising events 5,900 Other income 185 Total income 41,578 Expenditure on: Rent 7,477 Rates 1,697 Insurance 1,727 Utilities 8,236 Telephone and broadband 2,813 Postage and stationery 209 Subscriptions 35 Repairs and maintenance 11,472 Cleaning and consumables 2,970 Branch affiliation fee levy 485 Volunteer expenses 2,488 Outreach and prison expenses 722 Legal and professional fees 184 Depreciation 337 Independent examination 504 Fundraising expenses 1,925 Recruitment and training 79 Equipment and supplies 947 Bank charges 218 Computer expenses 859 Total expenditure 45,384 Net income / (expenditure) (3,806) Fund balances brought forward 299,723 Fund balances carried forward (3) 295,917	2023 Restricted funds £ 995 - - - 995 - - - - - - - - - - - 1,156 - - - - - - - - 1,156 (161) 1,320 1,159	2023 Total funds £ 6,032 30,456 5,900 185 42,573 7,477 1,697 1,727 8,236 2,813 209 35 11,472 2,970 485 2,488 1,878 184 337 504 1,925 79 947 218 859 46,540 (3,967) 301,043 297,076	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

All incoming resources and resources expended derive from continuing activities.

Samaritans of Halifax and Calderdale

Balance sheet

as at 31 March 2023 2023 Unrestricted £ Fixed assets Tangible assets (4) 242,381 Total fixed assets 242,381 Current assets Debtors and prepayments (5) 2,044 Cash at bank and in hand (6) 56,947 Total current assets 58,991 Current liabilities: amounts falling due within one year Creditors and accruals (7) 5,455 Total current liabilities 5,455 Net current assets / (liabilities) 53,536 Net assets 295,917 Funds Unrestricted funds 295,917 Restricted funds - Total funds 295,917	2023 Restricted £ - - - 1,159 1,159 - - 1,159 1,159 - 1,159 1,159	2023 Total £ 242,381 242,381 2,044 58,106 60,150 5,455 5,455 54,695 297,076 295,917 1,159 297,076	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

The financial statements were approved by the board of trustees on 13/09/2023

Simon Newton (Trustee)

Samaritans of Halifax and Calderdale

Notes to the accounts

for the year ended 31 March 2023

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, if 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.

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

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.

Notes to the accounts continued for the year ended 31 March 2023

Samaritans of Halifax and Calderdale

1 Accounting policies continued

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.

2 3 4	Grants and donations 2023 2023 2023 Unrestricted Restricted Total funds funds funds £ £ £ National Offender Management Service (NOMS) - 995 995 Donations and legacies 5,037 - 5,037 5,037 995 6,032 Restricted funds Balance b/f Incoming Outgoing Transfers £ £ £ £ NOMS 1,320 995 1,156 - 1,320 995 1,156 - Fund name Purpose of restriction NOMS Tangible assets Cost £ £ £ At 1 April 2022 1,371 24,864 240,473 Additions - 470 - At 31 March 2023 1,371 25,334 240,473 Depreciation At 1 April 2022 314 24,146 - Charge for year 158 179 - At 31 March 2023 472 24,325 - Net book value At 31 March 2023 899 1,009 240,473 At 31 March 2022 1,057 718 240,473 Computer equipment Fixtures, fittings and Freehold property Towards travel costs for the prison visiting team	2022 Total funds £ 1,590 2,454 4,044 Balance c/f £ 1,159 1,159 Total £ 266,708 470 267,178 24,460 337 24,797 242,381 242,248

Samaritans of Halifax and Calderdale

Notes to the accounts continued

for the year ended 31 March 2023

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	2023 £ 31 2,013 2,044 2023 £ 57,346 760 58,106 2023 £ 3,951 1,504 5,455	2022 £ 282 268 550 2022 £ 61,139 596 61,735 2022 £ 1,467 2,023 3,490

8 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

9 Operating leases Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2023 £ 7,476 10,591 - 18,067	2022 £ 7,476 18,067 - 25,543

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 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants, donations and legacies 5,037 2,454 Shop income 30,456 24,218 Fundraising events 5,900 1,450 Other income 185 - Total income 41,578 28,122 Expenditure Rent 7,477 6,230 Rates 1,697 1,639 Insurance 1,727 1,838 Utilities 8,236 9,309 Telephone and broadband 2,813 2,751 Postage and stationery 209 1,189 Subscriptions 35 148 Repairs and maintenance 11,472 2,649 Cleaning and consumables 2,970 2,719 Branch affiliation fee levy 485 668 Volunteer expenses 2,488 2,590 Outreach and prison expenses 722 146 Legal and professional fees 184 - Depreciation 337 313 Independent examination 504 480 Fundraising expenses 1,925 117 Recruitment and training 79 106 Equipment and supplies 947 1,464 Bank charges 218 48 Computer expenses 859 319 Total expenditure 45,384 34,723 Net income / (expenditure) (3,806) (6,601) Fund balances brought forward 299,723 306,324 Fund balances carried forward 295,917 299,723	2023 Restricted funds £ 995 - - - 995 - - - - - - - - - - - 1,156 - - - - - - - - 1,156 (161) 1,320 1,159	2022 Restricted funds £ 1,590 - - - 1,590 - - - - - - - - - - - 270 - - - - - - - - 270 1,320 - 1,320	2023 Total funds £ 6,032 30,456 5,900 185 42,573 7,477 1,697 1,727 8,236 2,813 209 35 11,472 2,970 485 2,488 1,878 184 337 504 1,925 79 947 218 859 46,540 (3,967) 301,043 297,076	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