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 p￿SCott 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 ex￿eded
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 ac￿rdanCe 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 fo￿ard
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 Gu￿ent 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 fO￿ard
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