REGISTERED COMPANY NUMBER: NOT APPLICABLE (England and Wales) REGISTERED CHARITY NUMBER: 1168172
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Samaritans Halifax & Calderdale
Lindley Adams Limited Chartered Accountants 28 Prescott Street Halifax West Yorkshire HX1 2LG
Samaritans Halifax & Calderdale
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 12 |
| Detailed Statement of Financial Activities | 13 | to | 14 |
Samaritans Halifax & Calderdale
Report of the Trustees for the Year Ended 31 March 2025
The trustees present their report and financial statements for the year ended 31st March 2025.
The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th UK and Republic of Ireland (FRS 102) (effective 1 January 2019)
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objectives
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
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.
STRATEGIC REPORT
Achievements and performance
Charitable activities
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.
Fundraising activities
During the year the charity raised money from public donations, income from its charity shop and from recycling collection. Monies were also received in the form of grants from the National Offender Management Service (NOMS) for contributing towards travel costs for the prison visiting team.This is classed as a restricted fund.
Financial review
Financial position
The income for the year has increased to £49,234 compared to £43,146 for 2024.
Expenses have increased from £41,286 in 2024 to £53,658 for the current year mainly due to an increase in raising funds expenditure.
Net expenditure over income for the year was (£4,424) compared to the previous year when income exceeded expenses by £1,860.
The charity's reserves at the year end were £294,512 in unrestricted reserves (2024 £ £296,659) and nil in restricted funds (2024 £2,277).
Free reserves amounted to £52,229 (2024 £56,841).
Reserves policy
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 2025/26 the projected running costs currently equate to approximately £100,000 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.
Going concern
The trustees have considered the position regarding going concern and have looked at forecasts and are satisfied that the charity has adequate resources to continue to operate for the foreseeable future. The charity has sufficient funds to meet its liabilities as they become due and expenditure will not be authorised unless sufficient funds are in place . For these reasons the trustees continue to adopt the going concern basis for preparing these financial statements
Page 1
Samaritans Halifax & Calderdale
Report of the Trustees for the Year Ended 31 March 2025
STRATEGIC REPORT
Principal risks and uncertainties
The trustees have a duty to identify and review the risks to which the charity is exposed and to establish systems to mitigate those risks. Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and to ensure compliance with legislation. External risks relate largely to funding as a result the economic climate. These risks are minimised as the charity will not commit to funding projects unless sufficient resources are in place and will also look to diversify funding if required.
The procedures are periodically reviewed to ensure they still meet the needs of the charity.
Future plans
The charity will continue 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. Throughout the coming years, the charity will continue to support anyone who needs someone to talk to.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
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.
Recruitment and appointment of new trustees
The trustees of the charity are appointed by the members at the AGM.
Organisational structure
The trustees make all decisions regarding strategic matters,fund raising and all expenditure.
Induction and training of new trustees
A policy for inducting and training new trustees has been agreed and training sessions will be given to new trustees to familiarise themselves with the charity and their obligations.
Related parties
The related parties are the trustees , none of which are remunerated or have any benefits in kind.
Risk management
The trustees have 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 Registered Company number
NOT APPLICABLE (England and Wales)
Registered Charity number
1168172
Registered office
29 Harrison Road Halifax West Yorkshire HX1 2AF
Trustees
Stephen Newton ( Branch Director and Chair of Trustees) Douglas Taylor (Acting Treasurer, Appointed January 2024 ) Stella Jenkins Brenda Heyhoe Richard Hopwood ( Resigned September 2024) Joanne Littlewood Stephen Newton Jane Frechette Barry Mack ( Appointed September 2025)
Page 2
Samaritans Halifax & Calderdale
Report of the Trustees for the Year Ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
David C Adams FCA Lindley Adams Limited Chartered Accountants 28 Prescott Street Halifax West Yorkshire HX1 2LG
Bankers
Unity Trust Bank Plc Four Brindleyplace Birmingham B1 2JB
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 1 November 2025 and signed on the board's behalf by:
S Newton - Trustee
Page 3
Independent Examiner's Report to the Trustees of Samaritans Halifax & Calderdale
Independent examiner's report to the trustees of Samaritans Halifax & Calderdale
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2025, 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 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.
David C Adams FCA
The Institute of Chartered Accountants in England and Wales
Lindley Adams Limited Chartered Accountants 28 Prescott Street
Halifax West Yorkshire HX1 2LG
1 November 2025
Page 4
Samaritans Halifax & Calderdale
Statement of Financial Activities
(Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2025
| 31.3.25 | 31.3.24 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | funds | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||||
| Donations and legacies | 3,336 | - | 3,336 | 8,731 | ||
| Other trading activities | 2 | 45,027 | - | 45,027 | 33,135 | |
| Other income | 871 | - | 871 | 1,280 | ||
| Total | 49,234 | - | 49,234 | 43,146 | ||
| EXPENDITURE ON | ||||||
| Raising funds | 26,977 | - | 26,977 | 13,245 | ||
| Charitable activities | ||||||
| Charitable Expenses | 24,404 | 2,277 | 26,681 | 28,041 | ||
| Total | 51,381 | 2,277 | 53,658 | 41,286 | ||
| NET INCOME/(EXPENDITURE) | (2,147) | (2,277) | (4,424) | 1,860 | ||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 296,659 | 2,277 | 298,936 | 297,076 | ||
| TOTAL FUNDS CARRIED FORWARD | 294,512 | - | 294,512 | 298,936 |
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 5
Samaritans Halifax & Calderdale
Balance Sheet
31 March 2025
| Unrestricted Restricted fund funds Notes £ £ FIXED ASSETS Tangible assets 6 242,213 - CURRENT ASSETS Debtors 7 1,312 - Cash at bank and in hand 55,638 - 56,950 - CREDITORS Amounts falling due within one year 8 (4,651) - NET CURRENT ASSETS 52,299 - TOTAL ASSETS LESS CURRENT LIABILITIES 294,512 - NET ASSETS 294,512 - FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
31.3.25 31.3.24 Total Total funds funds £ £ 242,213 242,095 1,312 139 55,638 62,136 56,950 62,275 (4,651) (5,434) 52,299 56,841 294,512 298,936 294,512 298,936 294,512 296,659 - 2,277 294,512 298,936 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs 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 with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 1 November 2025 and were signed on its behalf by:
Trustee
The notes form part of these financial statements
Page 6
Samaritans Halifax & Calderdale
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
These accounts have been prepared under the historical cost convention with items recognised at cost of 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 as defined by FRS 102.
There has been no change to the accounting policies since last year.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Tangible fixed assets 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 over their expected useful lives as follows:
Freehold land - nil
Fixtures and Fittings - 15% on reducing balance basis Computer Equipment- 15% on reducing balance basis
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax .
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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 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.
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.
Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
continued...
Page 7
Samaritans Halifax & Calderdale
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Shop income | 45,027 | 33,135 |
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 306 | 286 |
| Other operating leases | 8,976 | 7,476 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 6,639 Other trading activities 33,135 Other income 1,280 Total 41,054 EXPENDITURE ON Raising funds 13,245 Charitable activities Charitable Expenses 27,067 Total 40,312 NET INCOME 742 RECONCILIATION OF FUNDS Total funds brought forward 295,917 TOTAL FUNDS CARRIED FORWARD 296,659 |
Restricted funds £ 2,092 - - 2,092 - 974 974 1,118 1,159 2,277 |
Total funds £ 8,731 33,135 1,280 |
|---|---|---|
| 43,146 | ||
| 13,245 28,041 |
||
| 41,286 | ||
| 1,860 297,076 |
||
| 298,936 |
continued...
Page 8
Samaritans Halifax & Calderdale
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
6. TANGIBLE FIXED ASSETS
| Freehold property £ COST At 1 April 2024 240,473 Additions - At 31 March 2025 240,473 DEPRECIATION At 1 April 2024 - Charge for year - At 31 March 2025 - NET BOOK VALUE At 31 March 2025 240,473 At 31 March 2024 240,473 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accrued expenses 9. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall Within one year Between one and five years |
Fixtures and fittings £ 1,009 244 1,253 151 165 316 937 858 due as follows: |
Computer equipment £ 899 180 1,079 135 141 276 803 764 31.3.25 £ 1,312 31.3.25 £ 2,483 2,168 4,651 31.3.25 £ 3,728 - 3,728 |
Totals £ 242,381 424 |
|---|---|---|---|
| 242,805 | |||
| 286 306 |
|||
| 592 | |||
| 242,213 | |||
| 242,095 | |||
| 31.3.24 £ 139 31.3.24 £ 3,842 1,592 5,434 31.3.24 £ 7,476 3,115 10,591 |
continued...
Page 9
Samaritans Halifax & Calderdale
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
10. MOVEMENT IN FUNDS
| At 1.4.24 £ Unrestricted funds General fund 296,659 Restricted funds Restricted Funds 1,159 National Offender Management Service (NOMS) 1,118 2,277 TOTAL FUNDS 298,936 Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds National Offender Management Service (NOMS) TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Restricted Funds National Offender Management Service (NOMS) TOTAL FUNDS |
Net movement in funds £ (2,147) - (2,277) (2,277) (4,424) Incoming resources £ 49,234 - 49,234 At 1.4.23 £ 295,917 1,159 - 1,159 297,076 |
Transfers between At funds 31.3.25 £ £ - 294,512 (1,159) - 1,159 - - - - 294,512 Resources Movement expended in funds £ £ (51,381) (2,147) (2,277) (2,277) (53,658) (4,424) Net movement At in funds 31.3.24 £ £ 742 296,659 - 1,159 1,118 1,118 1,118 2,277 1,860 298,936 |
|---|---|---|
continued...
Page 10
Samaritans Halifax & Calderdale
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 41,054 | (40,312) | 742 |
| Restricted funds | |||
| National Offender Management Service | |||
| (NOMS) | 2,092 | (974) | 1,118 |
| TOTAL FUNDS | 43,146 | (41,286) | 1,860 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | Transfers | |||
|---|---|---|---|---|
| movement | between | At | ||
| At 1.4.23 | in funds | funds | 31.3.25 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 295,917 | (1,405) | - | 294,512 |
| Restricted funds | ||||
| Restricted Funds | 1,159 | - | (1,159) | - |
| National Offender Management Service | ||||
| (NOMS) | - | (1,159) | 1,159 | - |
| 1,159 | (1,159) | - | - | |
| TOTAL FUNDS | 297,076 | (2,564) | - | 294,512 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 90,288 | (91,693) | (1,405) |
| Restricted funds | |||
| National Offender Management Service | |||
| (NOMS) | 2,092 | (3,251) | (1,159) |
| TOTAL FUNDS | 92,380 | (94,944) | (2,564) |
continued...
Page 11
Samaritans Halifax & Calderdale
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 12
Samaritans Halifax & Calderdale
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 3,336 | 6,639 |
| Grants | - | 2,092 |
| 3,336 | 8,731 | |
| Other trading activities | ||
| Shop income | 45,027 | 33,135 |
| Other income | ||
| Recycling collection | 871 | 1,280 |
| Total incoming resources | 49,234 | 43,146 |
| EXPENDITURE | ||
| Other trading activities | ||
| Equipment and supplies | 704 | 1,633 |
| Rent | 8,976 | 7,476 |
| Rates and water | 418 | 465 |
| Light & Heat | 6,955 | 2,561 |
| Repairs and renewals | 8,751 | 1,010 |
| Advertising | 1,173 | 100 |
| 26,977 | 13,245 | |
| Charitable activities | ||
| Rates and water | 1,239 | 2,638 |
| Insurance | 1,887 | 1,869 |
| Light and heat | 3,599 | 5,548 |
| Telephone | 3,404 | 3,430 |
| Postage and stationery | 2,038 | 224 |
| Subscriptions | 234 | - |
| Sundries | 205 | 75 |
| Cleaning | 3,197 | 3,367 |
| Branch Affiliation Fee Levy | 1,432 | 1,076 |
| Volunteer Expenses | 3,254 | 4,219 |
| Legal and Professional Fees | - | 239 |
| Recruitment and training | 147 | 9 |
| Computer Expenses | 1,157 | 679 |
| Repairs and maintenance | 3,836 | 3,657 |
| Fixtures and fittings | 165 | 151 |
| Computer equipment | 142 | 135 |
| 25,936 | 27,316 | |
| Support costs |
This page does not form part of the statutory financial statements
Page 13
Samaritans Halifax & Calderdale
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| Support costs | ||
| Finance | ||
| Bank charges | 241 | 221 |
| Governance costs | ||
| Accountancy and legal fees | 504 | 504 |
| Total resources expended | 53,658 | 41,286 |
| Net (expenditure)/income | (4,424) | 1,860 |
This page does not form part of the statutory financial statements
Page 14