REGISTERED COMPANY NUMBER: NOT APPLICABLE (England and Wales) REGISTERED CHARITY NUMBER. 1168172 Re ort of the Tru tees and Unaudited Flnancial Statements for e Year Ended 31 March 2024 for Samaritans Halifax & Calderdale Lindl6y Adams Limited Chartered Accountants 28 pSCott Street Halifax West Yorkshire HX12LG
Samaritans Halifax & Calderdale Colltents of the Flnaneial Statements for the Year Ended 31 Mgreh 2024 Page Report of the Trustees Independent Examlnerfs Report Statement of Financial Actlvities Balance Sheet Notes to the Flnancial Statements 7 to 12 Detalled Statement of Flnancial Aclivltle8 13 to 14
Samarltans Halifax & Calderdale Cont¢nts of the FlnanelaI Ststements for the Year Ended 31 March 2024 Page Report of the Trustees Independent Examlnevs Report Statement of Flnancial A¢ttvlties Balance Sheet Notes to the Flnanclal Statements 7 to 12 Detalled Statement of Flnanclal Activltle8 13 to 14
maritans Halifax & Calderdale rt of the Trustees for the Year Ended 31 March 2024 The trustees present their report and financial statements for the year ended 31 st March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practlce applicable to charities preparing their accounts in accordance with the Fin8n¢lal Reporting Standard applicable in th UK and R8public of Ireland (FRS 102) (effective 1 January 2019) OBJECTIVES AND ACTIVITIES Objectives and aims The charity's obJectlv8S To enable persons in Halifax, Calderda18 and the surrounding area as well as elsewhere who are experiencing feelings of distress or despalr, Including those who may be at risk of suidd8, to receive confidential emotional support at any time of the day or night in order to Improve their emotional health and to réduce the Incld8nce of suicide. To promote a better understanding in Society of suicide, sulcldal behaviour and the value of expresslng feelings which may otherwise lead to suldde or impaired emotional health,. and To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilllng these objects. Publlc benefit In setting our obje¢tÈves and planning our activities our Trustees have given serious consideration to the Charlty Commission's general guidance on publlc benefft and in particular serve the advancement of heatth and the saving of lives. The trustees believe that the objectives. (of worklng for th8 assistance of persons who are sutcldal, despairing or in distre86), imprové the emotional wellbeing of persons in the community and reduce the loss of lrfe. This is a s61f evident beneflt to the public. The service is provlded, and freely available at no cost to any person. There is no significant private benefit from any activities of the organisation. STRATEGIC REPORT Achievement and perfonnanco Charitable acilvltles Throughout the year, the charity continued to support anyone who needed someone to talk to. We are continually recruiting new volunt88rs to keep the branch operating in key hours of need. Fundral8lng actlvitle8 During the year the chartty ralsed money from public donations. inwme from its charity shop and from recycllng collection. Monies were also received in the fomi of grants from the National Offender Manag&m8nt Service (NOMS) for contributing towards travel costs for the prison visiting team.This is classed as a restricted fund. Flnancial review Flnanclal posttion Th8 income for the year has remalned relatively stable at £43,146 compared to £42,573 for 2023. Expenses have been reduced from£46.540 in 2023 to £41,286 for the current year mainly du& to a drop in repair expenditure. Nat Income over expenditure for the year was £1,860 compared to the previous year when expenditure exeded income by £3,967. The charity's reserves at the year end were £296,659 in unrestricted reserv8s (2023 £ £295.91n and £2,277 in restricted funds (2023 £1,159). Fre8 reserves amounted to£54,564 (2023 ££53,536). Reserves policy The trustees note that their income is not assured and alm to hold a freely available general reseN8 such that th6 charity could operate at around its èxlsting level of service for at least two years. Based on projected expenditur8 levels for the coming year 2024125 the projected running costs currently equata to approximately £80,000 over a two year perfod. Th& actual free reseNes fell short of thls target but the trustees feel this is adequat6 in the current climate to be able to continu6 to meet the aims of our Constitution without interruption Golng concern The trustees have considered th8 position regarding going concem and hav6 looked at forecasts and are satlsfied that the chaiity has adequate resources to continue to operate for th8 foreseeable future. The charity has sufficient funds to meet it8 liabilities as they b8come due and expenditure will not be authorised unless sufficient funds are in place . For these reasons the trustees continue to adopt the going concem basis for preparing these financial statements Page I
SomAritans Halifai & Calderdale ort of the Trustees e Year Ended 31 March 2024 fort STRATEGIC REPORT Principal risks and uncertalntles Th8 trustees have a duty to identify and review the risks to which the charity is exposed and to establish systems to mitigate those risks. Intemal rlsks are minlmlsed by the implementation of procedures for the authorisatlon of all transactions and projects and to ensure compliance with léglslatlon. Ext8rnal Èlsks relate largely to funding as a result th6 è¢onomic cllmate. These risks are minimised as the charity will not commit to funding prolecis unless sufficient resources are in place and wlll also look to dlversify funding if required. The procedures are periodically reviewed to ensure they still meet the néeds of th8 charlty. Future plan8 The charity will continue worklng for the assistance of persons who are suicidal, despairing or in distress, improve the emotional wellb8lng of persons In the community and reduce the loss of life. Throughout th8 coming years, the charity will continue to support anyone who needs someone to tslk to. STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng document The charity is a Charitable Incorporated Organisation{CIO) association fomed on 12 July 2016 and is governed by a constitution amended on 1 Octob8r 2016. Recrultment and appointment of new trustees The trustees of the charty are appointed by the members at the AGM. Organisational structure The truste8s make all decisions regarding strategic matters.fvnd raisin9 and all expendituré. Induction and training of new trustees A policy for indu¢ting and training new trust8es has been agr8ed and training sessions will be given to new truste8S to familiarise themselves with the charity and their obligations. Rèlated parties The related parties are the trustees , none of which are remunerated or have any benefits In kind. Risk management The twstees hav8 a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company number NOT APPLICABLE (England and Wales) Registered Charfty numbor 1168172 Reglstered office 29 Harrison Road Halifax West Yorkshire HX12AF Trustees Stephen Newton { Branch Diréctor and Chair of Truste8s) Douglas Taylor (Acting Treasurer, Appointed January 2024) stella Jenklns Brenda Heyhoe Richard Hopwood Joanne Littlewood Stephen Newton Jane Frechetta Daniel Wilkinson ( Resigned Nov8mb8r 2023) Duncan Weaver ( Resigned April 2023) Abigail Young (Treasur8r, Resigned January 2024) Page 2
inaritans Halifax & Calderdale ort of the Trustees for the Year Ended 31 Mareh 2024 REFERENCE AND ADMINISTRATIVE DETAILS Indopondent Examiner David C Adams FCA Lindl&y Adams Limited Chartered Accountants 28 Prescott Street Halrfax West Yorkshire HX12LG Bankers Unity Trust Bank PIC Four Brindleyplace Birmingham B12JB STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees (who are also the directors of Samaritans Halif8x & Calderdale for the purposes of company law) are responsible for préparing the R6POrt of the Trustees and th8 financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Klngdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare ffinancial statements for each financial year which give a true and fair view of the state of affairs of the charitsblé company and of the incomlng resour¢8s and appllcation of resources, induding the income and expenditure, of the charltable company for that pariod. In preparing those financi81 statements, the trustees are required to select suitable accounting policies and then apply them consistently- observe the methods and principles In the Charity SORP., make judgements and estimates that are reasonable and prudent; prepare the financlal statements on the going concern basis unless it is inappropriate to presume that the chaiitable company will continue in business. The trust8es are responsible for keeping proper accounting r8cords vthich disclose with reasonable accuracy at any tima the finan¢lal position of the charitsble company and to enable them to ensure that the financial statements comply with thé Compani88 Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Report of the trustees, incorporating a strategic r6POrt. approved by order of the board of trustees, as the company directors, on 25 October 2024 and signed on the board's behalf by: S Newton - Twstee Page 3
Inde endent Examiner's Re ort to the Trustees of SamarÉtans Halifax & Calderdale Independ6nt examiner's report to the twstees of Sarnarltsns Halifax & Calderdal8 I report to the charity trustees on my examlnation of the accounts of the CIO for the ye8r ended 31 March 2024, which aré 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 accordan with the Charities Act 2011 Clhe Acl,?. I report In SpeCt 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 Commisslon undèr seotion 145(5){b) of the Act. Independent Examinels Statement I have completed my examination. I confim that no material matters hav8 come to my attention in connection with the examination giving rne cause to believ8 that in any material respect: 1 Accountlng records were not kept in respect of the charity 8$ required by section 130 of the Charities Act., 2 The accounts do not accord with those records," or 3 The accounts do not comply wlth the applicable r6quirements concerning the form and content of accounts set out in the Charitie8( Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair vlew, which Is not a matter consldered as part of an Independent ex8mlnatlon. I have no concems and have come across no other matters in connection with the examinatlon to which attention should be drawn in this report In order to enable a proper understanding of the accounts to be reached. David C Adam8 FCA The InstitLrte of Chartered Accountants In England and Wales Lindley Adams Limited Charter6d Accountants 28 Prescott Street Halifax West Yorkshire HX12LG 25 October 2024 Page 4
iamaritans Halifax & CalderdaIe ststement of Financial Activiti for the Year Ended 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unrestrict flmd Restricted fi]nds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 6,639 2,092 8,731 6,032 Other trading activities Other income 33,135 1,280 33,135 1,280 36,356 185 Totsl 41.054 2,092 43,146 42,573 EXPENDITURE ON Raising funds 13,245 13,245 18,307 Charltable activities Charitable Expenses 27,067 974 28,041 28,233 Total 40,312 974 41,286 46,540 NET INCOMEI(EXPENDITURE) 742 1,118 1,860 (3,967) RECONCILIATION OF FUNDS Totsl fvnds brought forward 295.917 1,159 297,076 301,043 TOTAL FUNDS CARRIED FORWARD 296,659 2,277 298,936 297,076 CONTINUING OPERATIONS All income and 8xpenditure has arisen from continuing activitie8. The notes forn] part of these fjnancial stat¢ments Page 5
amaritans Halifax & Calderdale Balance Sheet 31 March 2024 Unrestricted fimd 31.3.24 Total funds Restricted funds 31.3.23 Total funds Notes FIXED ASSETS Tangible assets 242,095 CURRENT ASSETS Debtors Cash at bank and In hand 242.095 242,381 139 59,859 139 62,136 2,2TT 2,044 58,106 59.998 2.277 CREDITORS Amounts falling due wlthin one year 62,275 60,150 {5,434) (5.434) (5,455) NET CURRENT ASSETS 54,564 2,277 56.841 54,695 TOTAL ASSETS LESS CURRENT LIABILITIES 296,659 2,277 298,936 297,076 NET ASSETS 296.659 2,277 298,936 FUNDS Unrestrlcted funds Restrlcted funds 297,076 10 296,659 2,277 295,917 1,159 TOTAL FUNDS 298.936 297,076 The ¢haritable Company is entitled to exemption from audit under Section 477 of the Companie8 Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an aLtdit of its financial statements for thè year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) en8urfng that the charitable company keeps a¢countlng records that comply with Sections 386 and 387 of the Companies Act 2006 and pr6parfng financial statements which giv6 a true and fair vlew of the state of affalrs of the charitable company as at the end of each financial year and of its Surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply wtth the requirements of the Companies Act 2006 relating to financial statements, so far a8 applicable to the charrtable company. Th6se financial ststements have been prepared in accordan with the provisions applicable to charitable companie8 subject to the small companies regime. (b) The flnancial statements were approved by the Board of Twstees and authorised for issue on 25 October 2024 and were signed on its behalf by.. Trustee J) ou(fLJt The notes fonn part of these financial statements Page 6
amaritans Halifax & Calderdale Notes to the Flnancial Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparlng the flnancial statements These accounts have been prepared under the historical cost convention with items recognised at cost of transa¢tion value unl8ss othemise stated in the relevant note (s) to these accounts. The financial statements have been prepared in accordance with the Statement of R6commended Pr8dlce: 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 Charitie8 Act 2011. The charity constitutes a publlc benefit as defined by FRS 102. There has been no change to the accounting policies since last year. Income All income is re¢ognised in the Statement of Financial Activitles once the charity has entitlement to the funds, it is probable that the income will bé received and the amount can be measur6d reliably. Expenditure Llabilities are recognlsed as expenditure as soon as there is a legal or constructive obligation committlng the charlty to that expenditure. It Is probable that a transfer of economic beneffts will be requlred in settlement and the amount of the obligation can b8 measured reliably. Exp6nditure is accounted for on an accwals basis and has been classified under heading8 that aggregate all cost related to the category. Where costs cannot be directly attributed to particular haadings they have beén allocated to activities on a basis conslstent with the use of resour$. Tangible flxed assets Tangible fixed assets ¢ostlng 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 rec&ipt. Depreciation is provlded on all tangible fixed assets at rates calculated to write off th8 cost over their expected usefvl liv8s as follows: Freehold land - nil Fixtures and Fittings - 150/0 on reducing balance basis Computer Equipment- 15Yo on reducing balance basis Taxatlon As a charity the organisation benefits from rates relief and is generally exempt from income tax and Capltal gains tax. Fund accounting Unrestricted funds can be used in acrdanCe with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within th8 objects of the charlty. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Grants and donatlons Grant8 and donations are only included in the SOFA wh8n the charity has unconditional entitlement to the résources. Where grants are related to P8rfomiance and specific d81iverables, they are accounted for as the charity eams the right to consld8ration by its perfomance. Leases Rents und8r operating leases are charged on a straight line basis over the lease tenn or to an 8arfier date if the lease can be determined without financlal penalty. Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic flnancial instrum6nts.Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Page 7 continue(L..
Samaritans Halfifax & Calderdale Notes to the Financial Statements- continued for the Year Ended 31 Mareh 2024 OTHER TRADING ACTIVITIES 31.3.24 31.3.23 Fundraising events Shop income 5,900 30,456 33.135 33,135 36,356 NEf INCOMEI(EXPENDITURE Net incomel{expenditure) is stated after chargingl(crediting): 31.3.24 31.3.23 Depreciation - owned assets Other operating leases 286 7,476 7,477 TRUSTEES. REMUNERATION AND BENEFITS Thére were no twstees, remuneration or other beneffts for the year 8nded 31 March 2024 nor for the year ended 31 March 2023. Trustees. expenses There were no trustees, expenses paid for the y6ar ended 31 March 2024 nor for the year ended 31 March 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 5,037 995 6,032 other trading activities Other income 36,356 185 36.356 185 Total 41.578 995 42,573 EXPENDITURE ON Raising funds 18,307 18,307 Charrtable actlvities Charitable Expenses 27,077 1,156 28,233 Total 45.384 1,158 NET INCOMEI(EXPENDITURE) {3,806) (161) (3,967) RECONCILIATION OF FUNDS Total funds brought foard 299,723 1,320 301,043 TOTAL FUNDS CARRIED FORWARD 295,917 1,159 297,076 Page 8 continued...
8maritans Halifax & Calderdale Notes to the Financlal Statements - contlnued for the Year Ended 31 March 2024 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold propety Computsr equipment Totals COST At 1 April 2023 and 31 March 2024 240,473 1,009 899 242,381 DEPRECIATION Charge for year 151 135 286 NET BOOK VALUE At 31 March 2024 240,473 858 242,095 At 31 March 2023 240,473 1,009 899 242,381 DEBTORS: APJIOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade debtors Prepayments 31 2,013 139 139 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade creditors Accrued expenses 3,842 1,592 3,951 1,504 5,455 LEASING AGREEMENTS Minimum lease payments under non-cancellable operatlng leases fall due as follows- 31.3.24 31.3.23 Within one year Between one and five years 7,476 3,115 7,476 10,591 10,591 18,067 Page 9 continued...
S8marltans Halifax & Calderdale Notes to the Fillancial Statements - eontinued for the Year Ended 31 March 2024 10. MOVEMENT IN FUNDS Net movement in fimds At 31.3.24 At 1.4.23 Unrestrlcted funds General fund 295,917 742 296,659 Rèstiicted funds Restricted Funds National Offender Management SeNlce (NOMS) 1,159 1,159 1,118 1,118 1,159 1.118 2,277 TOTAL FUNDS 297,076 1,860 298,936 Net movement in funds, included in th8 above are as follows: tncoming resources Resouwes expended Movement in fullds Unrestricted fund$ General fund 41,054 (40,312) 742 Restrictsd funds National Offender Management Service {NOMS) 2,092 1974) TOTAL FUNDS 43,146 (41,286) 1,860 Comparallvès for movement In funds Net movement in funds At 31.3.23 At 1.4.22 Unrestrlcted funds General fund 299.723 (3,806) 295,917 Restricted fund8 National Offender Management Servi (NOMS) 1,320 (161) 1,159 TOTAL FUNDS 301.043 (3,967) 297,076 Page 10 continued...
amarfttans Halfifax & Calderdale Notes to the Fillaneial Statements - contlnued for the Year Ended 31 March 2024 10. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 41,578 (45,384) (3,806) Restrictsd funds National Offender Management SeNice {NOMS) 995 (1,158) (161) TOTAL FUNDS 42,573 (48,540) (3,967) A Guent year 12 months and Prior year 12 months combined position is as follow5: Net movement in fimds At 31.3.24 At 1.4.22 Unrestrlctsd funds G6neral fvnd 299,723 (3.064) 296,859 Restrlctod funds National Offend6r Management SeNice (NOMS) 1,320 2,277 TOTAL FUNDS 301,043 {2,107) 298,936 A current year 12 months and prior y8ar 12 month8 combined net movement in funds, included In the above are as follows.. Incoming resources Resources expended Movement in fimds Unrestrlcted funds General fund 82.632 (85,6%) (3.064) Restricted funds National Offender Management SeNice (NOMS) 3,087 (2,130) 957 TOTAL FUNDS 85,719 (87,826) (2,107) Page 11 Continued...
Samarfitans Hallfax & Calderdale otes to the Financial Statements - contlnued for the Year Ended 31 March 2024 11. RELATED PARTY DISCLOSURES There were no related party transactlons for the year ended 31 March 2024. Page 12
Samaritans Halifax & Calderdale Detalled Statement of Financial Activltles for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donatlons and legacies Donations Grants 6,639 2,092 6,032 8,731 6,032 Othèr trading actlvities Fundraising events Shop Income 5,900 30,456 33,135 33,135 36,356 Other income Recycling collecfjon 1,280 185 Total Incoming resources 43,146 42,573 EXPENDITURE Raising donations and legacle8 Fundraising Expenses 1,925 Othèr tradlng activitles Equipment and supplies Rent Rates and water Light & Heat Repairs and renewals Advertising 1,633 7,476 465 2,561 1,010 100 947 7,477 168 4,737 3,053 13,245 16,382 Charltable activltles Rates and water Insurancé Light and heat Telephone Postage and statlonery Subscriptions Sundries Cleaning Branch Affillation Fee L8Vy Volunteer Expenses Legal and Professional Fe&s R6¢ruitment and training Computer Expenses Carried fOard 2.638 1,869 5,548 3,430 224 1,529 1,727 3,499 2,813 209 35 75 3,367 1.076 4,219 239 2,970 485 4,366 184 79 859 18,755 679 23.373 This page does not fomi part of the statutory financial statements Page 13
Samarltsns Halifax & Calderdale Detailed Statement of Finaneial Aetlvlties for the Year Ended 31 March 2024 31.3.24 31.3.23 Charltable activities Brought forward Repairs and mainténance Fixtures and ffttings Computer 8qulpment 23,373 3,657 151 135 18,755 8,419 179 158 27,316 27,511 Support costs Ftnance Bank charges 221 218 Governance costs Accountancy and legal fees 504 504 Total resources expended 41.286 46,540 Net Incomel{expandlture) 1,880 (3,967) This page does not forn] part of the staiutory fllMn¢ial statements Page 14