**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