Charity number 1168172
## Samaritans of Halifax and Calderdale
Annual Report and Financial Statements
for the year ended 31 March 2023
_Group's logo_
## 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**
1
## 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.
2
## 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)
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 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
4
## 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.
5
## 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)
6
## 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.
7
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|
|---|---|---|
8
## 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|
|---|---|---|
9
## 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|
|---|---|---|---|---|
10