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2023-03-31-accounts

Charity number: 1168681

NORWICH SAMARITANS CIO

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

NORWICH SAMARITANS CIO

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Chairman's statement 2 - 4
Trustees' report 5 - 10
Independent examiner's report 11 - 12
Statement of financial activities 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16 - 34

NORWICH SAMARITANS CIO

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees T Dutton
J Ellis
C Graham
B Handford (appointed 8 October 2022)
N D Knight
P Leonard
A McNeil (resigned 7 October 2023)
L Powley (resigned 8 October 2022)
D Pritchard
R Quantrill

Charity registered number 1168681

Principal office 19 St Stephens Square Norwich Norfolk NR1 3SS Independent Examiner BW Audit Limited Chartered Accountants 54 Thorpe Road Norwich Norfolk NR1 1RY

Page 1

NORWICH SAMARITANS CIO

DIRECTOR'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

This is the Report of the Norwich Samaritans CIO.

The Norwich Samaritans is registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission. We are an Affiliated branch of The Samaritans with the relationship governed by our Operating Agreement with them.

The last year has seen a huge focus on fundraising for our building refurbishment project (Project Diamond � Varah House), moving all volunteers to temporary premises and beginning the Project Diamond refurbishment project. All whilst continuing to provide our services to callers 24/7 and adapting to a shifting volunteer landscape in recent times.

We have also been working on a more sustainable model for working between volunteers and paid employees. We have done this by shifting more responsibilities into permanent staff positions, which will both lower the burden on our volunteers and also ensure long-term stability, continuation and succession between directorates.

Thanks to donations from various grant raising organisations we have been able to start our building refurbishment project, which is due to complete in October 2023. The total cost of this ambitious project has been met from the kind donations from these organisations and through our branch fundraising efforts.

We have seen a continued increase in demand for our service, while volunteer needs and expectations have changed over this time. Nationally we know that the volunteering landscape has altered after the pandemic, with people�s priorities and lives changing. It has been tougher to cover the rota 24/7 and our focus has been on covering the hours of greatest need. As an organisation we are not always able to answer of the calls coming into Samaritans. Therefore our efforts have been focused on ensuring that in Norwich branch we are there when people need us the most and fewer volunteers available to take calls in other parts of the country. We have had to become more flexible with our volunteering expectations to meet this changing environment.

We have been available for our callers in excess of 20,000 hours this year. We are incredibly grateful to all of our wonderful volunteers who give their time willingly to support those who are in distress.

Our outreach activities and provision of Prison and Listener support have added another 3,000 hours of contact time and once again we are very grateful to our volunteers who provide this support.

Norwich branch have been supporting the online chat pilot over the past 2.5 years � offering emotional support via this new medium and now running five evenings per week. We stand ready to support the organisation with any further rollout of this important new service. This will require more volunteers, more training, more space and more equipment in due course.

During the last twelve months the branch had 30,171 contacts with callers, of which the majority were by telephone (26,563). We have taken part in 1,459 online chats and the number of emails (1,906) continue to be an important part of our service that we provide. We are also finding that the length of contact time in telephone calls is increasing slightly again this year.

Thanks to the continuing provision of Freephone (116123) our callers are able to benefit by calling Samaritans free of charge. Calling by phone is not the only way of receiving the service and there is an increasing use of Online Chat and Email.

The Face to Face service has resumed after nearly two years and we are pleased to be offering this important service to our local community again. Previously we would have around 500 Face to Face contacts in the branch each year, although only 24 contacts have been made since we have restarted. We believe that this is

Page 2

NORWICH SAMARITANS CIO

DIRECTOR'S STATEMENT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

both an after effect of the break in the service for such an extended period post pandemic, but also that we have moved to a temporary location while we undertake the building renovation works.

We have been getting out and about at fundraising and outreach events. These contacts help to raise the profile and promote awareness of the service we offer locally and we have been pleased to be able to do these events again as the national restrictions eased. We continue to raise awareness of our services within the local community via other means � PR, social media, advertising, etc.

Whilst it is true that we talk to those who are thinking about or are in the process of taking their own lives, thankfully they are a small proportion of the total contacts that we have. We are here for anybody in distress or crisis and we believe we have an important role to play in the community. Our Outreach team volunteers have been getting back to visiting schools, universities, businesses and military establishments again, to raise awareness of the need for good mental health and wellbeing. We are closely involved with the Norfolk Suicide Prevention Group, a body comprised of Local Government, Central Government Agencies and those charities involved with bereavement and the support of those who have been bereaved.

The branch has a number of areas of responsibility that contribute to the successful provision of the service. These are Volunteer Support, Outreach, Publicity, Fundraising, Recruitment, Training, Branch Admin and Premises. I would like to thank all those volunteers who lead or participate in each of these functions. My thanks also to all our Leaders who provide support and guidance to those on duty. It is an important role and plays a crucial part in the service we provide.

Many of our support volunteers work in our two shops where we generate most of the income which we need to keep the service running. My thanks go to those volunteers and staff who lead or operate the shops. The branch's support volunteers bring specialist skills and support the work of the branch by helping with areas such as administration, information technology, maintenance and training; thank you.

We also have a small number of employees who are essential to our operations and I am grateful for their commitment to the branch.

A great amount of effort, time and money is invested into recruiting, training and mentoring new volunteers. Each new volunteer costs the branch circa £350 plus the fifty or so hours given by existing volunteers.

We are very fortunate to have a dedicated team who consistently deliver a tremendous recruitment effort and high-quality training across both Initial and Ongoing Training.

We continue to train and support the Listeners in HMP Norwich and Bure and, where appropriate, have direct contact with prisoners. We are very fortunate that we have a dedicated and very experienced prison team who do an excellent job under difficult circumstances. At a time when the Prison Service itself is under increasing financial and staffing pressure it is gratifying to know that the work that we do, in both prisons, is very much appreciated by Prison Governors and their staff.

The organisation-wide Samaritans Safeguarding Policy continues to be reviewed and communicated, plus regular ongoing training of volunteers is provided. Our Safeguarding Policy means we can protect the most vulnerable in our society and provide a clear and consistent process for volunteers to follow when they are concerned about someone's safety, with support from experienced safeguarding experts.

At the end of March 2023 we had 230 volunteers, of whom 171 were Listening volunteers and 59 were Support Volunteers (47 of whom were volunteers in our shops).

It has been another busy year with much change to manage and I must pay tribute to the past and present

Page 3

NORWICH SAMARITANS CIO

DIRECTOR'S STATEMENT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

members of the Branch Leadership Team for their support. The next twelve months will continue to be very challenging as we look to complete the building refurbishment project, upgrade our Westlegate shop and continue to adapt to the changing volunteering landscape in an ever changing world. Through the continued dedication and efforts of all our volunteers and staff we are determined to be there for our callers. What we do saves lives.

A key focus for us in the future, once we have moved back into the refurbished branch, will be looking to recruit and train more volunteers. We know that we need to be there more for our callers, especially in the hours of greatest need (for example at night). This will be a major project and we will need more space, staff support, volunteer support and funds to be able to grow our number.

J Ellis Director

Page 4

NORWICH SAMARITANS CIO

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The Trustees present their annual report together with the financial statements of the Norwich Samaritans CIO for the year 1 April 2022 to 31 March 2023. 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 the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The Charity also trades under the names Norwich Samaritans.

Objectives and activities

a. Policies and objectives

The charity's objects are:

The Vision

Samaritans' vision is that fewer people die by suicide. Samaritans aims to achieve this by:

The Values

Samaritans is underpinned by a set of values that are core to its service:

Listening - Exploring feelings alleviates distress and helps people to reach a better understanding of their situation and options open to them;

Confidentiality - If people feel safe, they are more likely to be open to talk about their feelings;

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Page 5

NORWICH SAMARITANS CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance

a. Review of activities

Charitable activities - Report from the Branch Prison Support Officer

The Prison Team

We currently have 10 volunteers in our Team. Martin joined us at the beginning of August and is currently awaiting his security pass. There is always a welcome sign if you want to join us!

The Prison Listening Team

We have a total of 27 listeners: HMP Norwich � 14. HMP Bure � 13

Between August 2022 and the present day we have trained 37 new listeners - six training sessions. Training is due to take place at HMP Bure in the middle of September 2023. It is expected to add another 11 prisoners to the Bure team.

A hold is put on Listeners for 6 months after training but this sometimes cannot be fulfilled and listeners are transferred/released to other establishments.

This is particularly common in HMP Norwich, so we constantly have to review our numbers.

Throughout the year

We have managed to return to the new normal after the Covid pandemic. Regular visits weekly and bi-weekly to both establishments ensuring that our Listeners are supported in their valiant efforts and that high standards are maintained.

These visits also ensure that their needs are met should they need emotional support.

We have represented Samaritans at two Well Being Days hosted in Norwich. These sessions are for the benefit of officers and staff and are always very successful and well attended.

During the summer months 16 Samaritans have visited the prison to gain a bit of insight into prison life. We are allowed on the wings and can take the opportunity to talk with officers and prisoners who share openly their experiences of prison life. We also meet with the Listeners.

Hopefully this experience makes taking a call from a prisoner a bit easier.

I take this opportunity to express my thanks to the Team. Without their hard work and dedication the scheme would not be as successful as it currently is. Praise should also be given to the group of listeners in both prisons, who perform their function with commitment and pride.

Charles Graham

Branch Prison Support Officer

Page 6

NORWICH SAMARITANS CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

b. Fundraising activities - Shops Deputy Director's Report

During the 2022-23 financial year, our two Charity Shops continued to make a positive contribution by generating significant revenue for the Norwich Samaritans charity, this in turn ensured that listening volunteers were able to continue to provide essential support to those in need.

Our three staff members and 50 shop volunteers are a very strong group of people who provide an invaluable contribution to the Norwich Samaritans charity.

Norwich Samaritans operates two charity shops located within Norwich, one in Aylsham Road in the north of the city and the other Sams in the City in the city centre. These shops serve as critical revenue sources supporting the ongoing operations of our branch and listening service, they also provide affordable, highquality products to our local community.

The Shop Managers have worked tirelessly to maintain growth. A particular achievement to be celebrated has been the dramatic increase of Gift Aid contributions over the last 12 months which represented a significant profit increase for the charity.

Financial Highlights for 2022-23 Total Revenue: £175,950 Total Expenses: £137,408 Net Income: £38,542

Our financial performance remained very strong following the uncertainty of covid lockdown, and continues to grow despite the financial impact of the economic crisis. Thanks to the generous donations and patronage of our supporters.

Volunteer Engagement

Our dedicated volunteers are the backbone of our charity shops, they contributed a combined 12,000+ hours of their time, and we are grateful for their unwavering support and dedication to our cause.

Challenges and Opportunities

While we achieved many successes in 2022-23, we also encountered challenges such as the condemning of the garage behind Aylsham Road which was a vital storage space, the limited space for expansion at Sams in the City, and the poor ventilation at Aylsham Road.

However, these challenges have presented opportunities for growth and improvement, with the upcoming relocation of Sams in the City into the larger, updated unit at no.17, and the signing of a new lease at Aylsham Road meant that negotiations could take place to improve the environment for our staff and volunteers. Our managers continue to grow the volunteer team and are very optimistic about the future for Norwich Samaritans charity shops.

We are excited about the possibilities that the future holds for the charity shops, and their determination to make an even greater impact.

Acknowledgments

We extend our heartfelt gratitude to all our donors, volunteers, staff, and supporters who made 2022-23 a successful and transformative year for Norwich Samaritans.

Page 7

NORWICH SAMARITANS CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to 75-80% of annual expenditure, the equivalent of approximately nine month�s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity�s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

At 31 March 2023, the charity held total funds of £1,226,653 (2022: £603,473) of which £396,172 (2022: £410,725) was unrestricted. Free reserves of £236,597 (2022: £237,250) equates to 97.93% of annual expenditure (2022: 106.33%) of annual expenditure.

c. Financial Review - Treasurer's Report

My report refers to the combined income, expenditure and assets of both Norwich Samaritans and Samaritans (Norwich), which remains as a �shell�.

Our net assets rose from £603,473 at the end of March 2022 to £1,226,653 (of which £830,481 is restricted), an increase of £623,180. The reason for the significant increase is the capitalisation of the branch renovation costs and these costs will be written off over 25 years to the project diamond restricted fund.

For the first time since 2019-20 our shops have been open for the entirety of the financial year. The shops continue to be a major source of funds contributing towards the branch running costs. We continue to be very pleased with how our shops have performed since reopening last year and are very grateful to our shop managers and volunteers for all they continue to do to support the branch and enable us to continue offer our service to those in need.

The fundraising towards the branch renovation continued into this financial year and by the 31 March 2023 the restricted fund stood at £803,636 (2022: £168,236).

The financial position of the branch remains secure in the short term due to its accumulated reserves that have built up of several years due to prudent financial management by successive trustees. The trustees are mindful of the current economic crisis and the potential impact upon our finances and are planning for the next three years to ensure that we can continue to offer our service to callers.

Page 8

NORWICH SAMARITANS CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management

a. Constitution

Norwich Samaritans CIO is a registered charity, number 1168681, and is constituted under a Trust deed. The constitution was adopted on 9th August 2016.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

The Board of Trustees comprises the Branch Director (who automatically becomes a Trustee on appointment as Director) and the Elected Trustees. Elected Trustees are the Branch Treasurer, Branch Secretary (the roles of Branch Treasurer and Secretary can be held by one Trustee) and up to eight additional Trustees. The Board of Trustees can appoint a further two Trustees as 'co-opted Trustees'. The minimum number of Trustees on the Board of Trustees is three and the maximum number of Trustees is thirteen.

All Elected Trustees are nominated and elected by Members of the branch at the Annual General Meeting. Once elected, Trustees serve until the next Annual General Meeting at which point they retire from office (but may stand of re-election unless they have served for six or more consecutive years).

The Branch Director is responsible for and has absolute authority for the conduct and management of the branch to be pursued without undue restriction.

c. Policies adopted for the induction and training of Trustees

Samaritans Central Office provide mandatory online training for all people becoming a trustee of a branch of Samaritans.

During the year two Trustees who were on the finance sub committee have undertaken a day�s training understanding charity accounts and finances.

d. Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Page 9

NORWICH SAMAR ￿ANs CIO TRUSTEES. REPORT (co￿1NUEDl FOR THE YEAR ENDED 31 MARCH 2023 Sialement ol Truslees. responsibilities The Trustees are r•sponsibl• for preparing the Trustees, report and the financi•l statements in accordance with applicable law and United Kingdom Accounting Standards IUnit•d Kingdom Gen•rally Accepted Ac¢ounting Practit•l. The law applicable lo charities in England & Walès rèquires tho Tru$t••s to pr•par• linancial stalemenls for each linancial year which give a true and lair view ol the state of affairs of the Charity and ol its incoming resources and application 01 r•sourc•s. including its income and expenditure. lor Ihal period. In preparing th•$• lirancial $tat•m•nl$. th• Tru$t••s ar• rgquir4d to.. select suilable accounting policie5 and then apply them ¢ofisislently: observe the methods and prin¢lples of the Charities SORP IFRS 1021.. make judgments and accounting •5timale5 thal are reasonable and prudent: State whether applicable UK Accounting Standards IFRS 1021 have been followed, $ubSect to any matèrial departures disclosed and explained in th? financial stalemenls". prèparè the financlal statèments on the going conc•rn basis unl•ss it is inapproprlate to presume that the Charity will continve in business. Tho Tru51e?s ar• respon5ibl• for k••ping adtquat• accounting r•cords that ar• sufficient ta show and •xplain th• Charity's transactions and disclos• with r•asonable accuracy at any timè the financial position ol tho Charity and •nablg th•m to gnsur• that th• linancial slat•m•nts comply with tha Charitles Act 2011, thè Charity (Accounts and Reports) Regulations 2008 and the provisions ol Ihe Trust d••d. They are also r¢sponsibl¢ for saleyuardTrng the as$tts ol th• Charity and h•nc• lor taking r•a50nabl¥ st•ps lor tho pr•v•nti•n and d•t•¢li•n ol fraud nd •th•r irr•qul•rili••. Approved by order ol the members ol the board ot Trust••s and ￿9n•d on th•ir b•hall by.. N D Knight Truste• Oate.. Oi 1148oa3 Pag¢ 10

NORWICH SAMARITANS CIO

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023

Independent examiner's report to the Trustees of Norwich Samaritans CIO ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2023.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no 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 2011 Act; or

  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.

Page 11

NORWICH SAMARITANS CIO

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed:

Dated:

Joanne Fox BA FCA

BW Audit Limited Chartered Accountants 54 Thorpe Road Norwich Norfolk NR1 1RY

Page 12

NORWICH SAMARITANS CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and legacies
4
Other trading activities
5
Investments
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
8
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2023
£
45,662
178,935
1,649
226,246
139,422
101,377
240,799
(14,553)
410,725
(14,553)
396,172		 Restricted
funds
2023
£
638,521
-
-
638,521
-
788
788
637,733
192,748
637,733
830,481		 Total
funds
2023
£
684,183
178,935
1,649
864,767
139,422
102,165
241,587
623,180
603,473
623,180
1,226,653		 As restated
Total
funds
2022
£
235,619
161,210
790
397,619
130,861
92,270
223,131
174,488
428,985
174,488
603,473

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 16 to 34 form part of these financial statements.

Page 13

NORWICH SAMAR ￿ANs CIO BALANCE SHE AS AT31 MARCH 2023 As restoted 2022 2023 Nott Fixed a55ets Tangible assets 13 697.765 202.914 697,765 202.914 Current assets Debtors 97.578 441.V68 1&480 SSV,S Cash al bank and in hand 539.546 406.8EiI Cr¢dltors'. amount5 lalling du• wlthin on• year 15 110,6581 16,3011 Net current ass•ls 528.888 4￿,559 Total ass•ts l•ss curr•nt liabiliti•s 1.226.653 603,473 lotal net aSS•t5 1,226.633 bUY.4/3 Charity lunds Restricted funds Unrèstrlcted lund$ 16 830.481 192,748 Designaled lunds General funds 16 16 119.322 291,403 396.172 Total unreslricted lunds 16 396.172 410.725 Total funds 1.226.653 603,473 The financial statements were approv•d and aulhorised for issue by the Trustees and signed on their behalf by". N D Knigh crrusteel Date." Oi /19/9023 The notes on pages 16 to 34 lorm part ol these financial statement5. Page 14

NORWICH SAMARITANS CIO

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 16 to 34 form part of these financial statements		 2023
£
559,934
1,649
(509,995)
(508,346)
-
51,588
390,380
441,968		 As restated
2022
£
205,282
790
(31,922)
(31,132)
-
174,150
216,230
390,380

Page 15

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. General information

Norwich Samaritans CIO is an unicorporated charity.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

2. Accounting policies

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Norwich Samaritans CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the forseeable future. The trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gifts donated for resale are included as income when they are sold.

Page 16

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. Accounting policies (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset�s use.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Freehold property - 4% straight line from date asset comes into use
Long-term leasehold property - over the period of the lease
Motor vehicles - 20% straight line
Office equipment - 33% straight line
Computer equipment - 33% straight line

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of financial activities.

Page 17

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. Accounting policies (continued)

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.10 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Prior year adjustment

A prior year adjustment has been made in the financial statements to capitalise £29,439 of legal fees previously included in support costs which relate to the refurbishment of the charity's branch premises. This has led to an increase in restricted funds brought forward and tangible fixed assets.

Page 18

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4.
Income from donations and legacies
Donations and grants
Grants
Donations and grants
Grants
5.
Income from other trading activities
Income from fundraising events
200 Club		 Unrestricted
funds
2023
£
45,662
-
45,662
Unrestricted
funds
2022
£
39,724
13,597
53,321
Unrestricted
funds
2023
£
2,985		 Restricted
funds
2023
£
635,400
3,121
638,521
Restricted
funds
2022
£
167,010
15,288
182,298
Total
funds
2023
£
2,985		 Total
funds
2023
£
681,062
3,121
684,183
Total
funds
2022
£
206,734
28,885
235,619
Total
funds
2022
£
2,991

Page 19

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. Income from other trading activities (continued)

Income from non charitable trading activities

Income from resale of donated goods
6.
Investment income
Interest receivable
7.
Expenditure on raising funds
Costs of raising voluntary income
Telephone
Postage and stationery
Staff costs		 Unrestricted
funds
2023
£
175,950
Unrestricted
funds
2023
£
1,649
Unrestricted
funds
2023
£
286
497
1,231
2,014		 Total
funds
2023
£
175,950
Total
funds
2023
£
1,649
Total
funds
2023
£
286
497
1,231
2,014		 Total
funds
2022
£
158,219
Total
funds
2022
£
790
Total
funds
2022
£
444
306
1,075
1,825

Page 20

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. Expenditure on raising funds (continued)

Fundraising trading expenses

Rent
200 Club Prizes
Credit card charges
Till expenses
IT software and consumables
Bank charges
Vehicle expenses
Sundry trading expenses
Rates and refuse
Light, heat and water
Telephone
Postage and stationery
Maintenance and repairs
Cleaning
Legal and professional fees
Staff costs
Depreciation		 Unrestricted
funds
2023
£
37,410
2,220
1,244
5,824
1,144
3,417
1,577
-
6,097
8,056
916
-
2,486
-
-
51,874
15,143
137,408		 Total
funds
2023
£
37,410
2,220
1,244
5,824
1,144
3,417
1,577
-
6,097
8,056
916
-
2,486
-
-
51,874
15,143
137,408		 Total
funds
2022
£
36,365
9,444
7,184
1,116
3,375
1,410
747
1,369
761
487
51,210
15,568
129,036

Page 21

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. Analysis of expenditure on charitable activities

Summary by fund type

Emotional support
Emotional support in Prisons
Emotional support
Emotional support in Prisons
9.
Analysis of expenditure by activities
Emotional support
Emotional support in Prisons
Total 2023		 Unrestricted
funds
2023
£
93,122
8,255
101,377
Unrestricted
funds
2022
£
82,456
7,989
90,445
Activities
undertaken
directly
2023
£
16,022
788
16,810		 Restricted
funds
2023
£
-
788
788
Restricted
funds
2022
£
1,825
1,825
Support
costs
2023
£
77,100
8,255
85,355		 Total
2023
£
93,122
9,043
102,165
Total
2022
£
82,456
9,814
92,270
Total
funds
2023
£
93,122
9,043
102,165

Page 22

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. Analysis of expenditure by activities (continued)
Emotional support
Emotional support in Prisons
Analysis of direct costs
Sundry
Publicity
Travel and parking
Sundry
Publicity
Travel and parking		 Activities
undertaken
directly
2022
£
12,365
1,825
14,190
Emotional
support
2023
£
516
1,455
14,051
16,022
Emotional
support
2022
£
10,032
2,333
12,365		 As restated
Support costs
2022
£
70,091
7,989
78,080
Emotional
support in
Prisons
2023
£
-
-
788
788
Emotional
support in
Prisons
2022
£
1,825
1,825		 As restated
Total
funds
2022
£
82,456
9,814
92,270
Total
funds
2023
£
516
1,455
14,839
16,810
Total
funds
2022
£
10,032
2,333
1,825
14,190

Page 23

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

9. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Rent and rates
Telephone
Insurance
Light, heat and water
Postage and stationery
Maintenance and repairs
Cleaning
Conference expense and training
Accountancy
AGM
Annual levy to Samaritans		 Emotional
support
2023
£
20,932
8,968
4,862
1,872
7,472
8,451
6,684
5,040
5,596
2,106
2,173
2,944
77,100		 Emotional
support in
Prisons
2023
£
2,463
996
572
-
830
994
743
560
622
234
241
-
8,255		 Total
funds
2023
£
23,395
9,964
5,434
1,872
8,302
9,445
7,427
5,600
6,218
2,340
2,414
2,944
85,355

Page 24

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

9. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

Staff costs
Rent and rates
Telephone
Light, heat and water
Postage and stationery
Maintenance and repairs
Cleaning
Conference expense and training
Accountancy
AGM
Legal and professional fees
Sundry		 As restated
Emotional
support
2022
£
18,272
1,697
7,556
7,797
5,194
15,805
3,821
4,371
1,836
2,262
654
826
70,091		 As restated
Emotional
support in
Prisons
2022
£
2,150
189
889
866
611
1,753
425
486
204
251
73
92
7,989		 As restated
Total
funds
2022
£
20,422
1,886
8,445
8,663
5,805
17,558
4,246
4,857
2,040
2,513
727
918
78,080
  1. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £2,340 ( 2022 - £2,040 ).

  1. Staff costs
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2023
£
74,020
440
2,040
76,500		 2022
£
69,853
758
2,096
72,707

Page 25

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

11. Staff costs (continued)

The average number of persons employed by the Charity during the year was as follows:

Generating funds (shop employees)
Charitable activities		 2023
No.
3
1
4		 2022
No.
3
1
4

No employee received remuneration amounting to more than £60,000 in either year.

  1. Trustees' remuneration and expenses

During the year, A McNeil, Branch Secretary and Trustee received remuneration of £22,149 (2022: £20,561) for her employed role. A McNeil has resigned from her role as Trustee on 7 October 2023.

The Trustees are considered to be the Key Management Personnel for the charity.

During the year ended 31 March 2023, no Trustee expenses have been reimbursed (2022 £NIL) .

Page 26

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. Tangible fixed assets

Cost or valuation
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
14.
Debtors		 Freehold
property
£
176,392
508,751
685,143
-
-
-
685,143
176,392		 Long-term
leasehold
property
£
33,141
-
33,141
33,141
-
33,141
-		 Motor
vehicles
£
13,300
-
13,300
9,531
2,660
12,191
1,109
3,769		 Office
equipment
£
53,638
1,244
54,882
42,043
6,123
48,166
6,716
11,595		 Computer
equipment
£
36,288
-
36,288
25,130
6,361
31,491
4,797
11,158		 Total
£
312,759
509,995
822,754
109,845
15,144
124,989
697,765
202,914
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
1,451
1,726
94,401
97,578		 2022
£
917
544
15,019
16,480

Page 27

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. Creditors: Amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income		 2023
£
200
1,214
9,244
10,658		 2022
£
1,841
4,460
6,301

Page 28

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

16. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Building capital expenditure
F2F interview rooms
General funds
General Funds
Total Unrestricted funds
Restricted funds
Prisons
Training
Debifrillator
IT refresh
Workstations
Windows
Branch improvements
2nd Ops Room
COVID survival
Project Diamond
Total of funds		 Balance at 1
April 2022
£
111,892
7,430
119,322
291,403
410,725
7,729
2,080
154
2,408
536
831
3,071
2,066
5,637
168,236
192,748
603,473		 Income
£
-
-
-
226,246
226,246
3,121
-
-
-
-
-
-
-
-
635,400
638,521
864,767		 Expenditure
£
-
-
-
(240,799)
(240,799)
(788)
-
-
-
-
-
-
-
-
-
(788)
(241,587)		 Transfers
in/out
£
Balance at 31
March 2023
£
(111,892)
-
(7,430)
-
(119,322)
-
119,322
396,172
-
396,172
-
10,062
-
2,080
-
154
-
2,408
-
536
-
831
-
3,071
-
2,066
-
5,637
-
803,636
-
830,481
-
1,226,653		 Transfers
in/out
£
Balance at 31
March 2023
£
(111,892)
-
(7,430)
-
(119,322)
-
119,322
396,172
-
396,172
-
10,062
-
2,080
-
154
-
2,408
-
536
-
831
-
3,071
-
2,066
-
5,637
-
803,636
-
830,481
-
1,226,653
396,172
396,172
10,062
2,080
154
2,408
536
831
3,071
2,066
5,637
803,636
830,481
1,226,653

Page 29

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. Statement of funds (continued)

Prison fund supports The Listener Scheme, training prisoners to provide emotional support to their peers by becoming 'Listeners'.

Training fund supports the training of new volunteers.

Project Diamond represents the major renovation project to refurbish the charity's city centre branch.

The defibrillator, IT refresh, workstations, windows, branch improvements, 2nd Ops Room and COVID survival fund are all historical ongoing capital projects. These projects have all now been transferred to Project Diamond as part of the complete refurbishment of our city centre branch.

The Trustees have released the designated funds back into general funds, these designations are no longer required with the ongoing revamp of the charity's branch.

Page 30

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Building capital expenditure
F2F interview rooms
General Funds
Total Unrestricted funds
Restricted funds
Prisons
Training
Debifrillator
IT refresh
Workstations
Windows
Branch improvements
2nd Ops Room
COVID survival
Project Diamond
Total of funds		 Balance at
1 April 2021
£
111,892
7,430
119,322
290,862
410,184
3,157
2,080
154
4,200
536
831
1,727
2,066
4,050
18,801
428,985		 Income
£
215,321
215,321
6,397
1,344
6,196
168,361
182,298
397,619		 As restated
Expenditure
£
(217,263)
(217,263)
(1,825)
(1,792)
(2,126)
(125)
(5,868)
(223,131)		 Transfers
in/out
£
2,483
2,483
(2,483)
(2,483)		 Balance at
31 March
2022
£
111,892
7,430
119,322
291,403
410,725
7,729
2,080
154
2,408
536
831
3,071
2,066
5,637
168,236
192,748
603,473

Page 31

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior year
Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2023
£
159,575
247,255
(10,658)
396,172
Unrestricted
funds
2022
£
173,475
243,551
(6,301)
410,725		 Restricted
funds
2023
£
538,190
292,291
-
830,481
Restricted
funds
2022
£
29,439
163,309
192,748		 Total
funds
2023
£
697,765
539,546
(10,658)
1,226,653
Total
funds
2022
£
202,914
406,860
(6,301)
603,473

Page 32

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

  1. Reconciliation of net movement in funds to net cash flow from operating activities
Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Decrease/(increase) in debtors
Increase in creditors
Net cash provided by operating activities
19.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
20.
Analysis of changes in net debt
At 1 April
2022
£
Cash at bank and in hand
390,380
390,380		 2023
£
623,180
15,144
(1,649)
(81,098)
4,357
559,934
2023
£
441,968
441,968
Cash flows
£
51,588
51,588		 As restated
2022
£
174,488
15,567
(790)
13,412
2,605
205,282
2022
£
390,380
390,380
At 31 March
2023
£
441,968
441,968

Page 33

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

21. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund. At 31 March 2023 £351 (2022 £nil) was payable to the fund and is included in creditors.

22. Operating lease commitments

At 31 March 2023 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2023
£
47,000
104,000
151,000		 2022
£
38,000
152,000
190,000

Page 34