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← Norwich Samaritans

2024-03-31-accounts

Charity number: 1168681

NORWICH SAMARITANS CIO

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

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 - 11
Independent examiner's report 12
Statement of financial activities 13
Balance sheet 14
Notes to the financial statements 15 - 31

NORWICH SAMARITANS CIO

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024

Trustees J Brown (appointed 20 March 2024)
T Dutton
J Ellis (resigned 20 March 2024)
C Graham
B Handford (resigned 7 October 2023)
N D Knight
P Leonard
S Mason (appointed 7 October 2023)
A McNeil (resigned 19 September 2023)
D Pritchard
R Quantrill (resigned 7 October 2023)

Charity registered number 1168681 Principal office 19 St Stephens Square Norwich Norfolk NR1 3SS Independent Examiner BW Audit Ltd Chartered Accountants Berry & Warren 54 Thorpe Road Norwich NR1 1RY

Page 1

NORWICH SAMARITANS CIO

DIRECTOR'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

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

The last year has seen a continued focus on providing our services to callers 24/7 and adapting to a shifting volunteer landscape in recent times, along with the fundraising needed for our long running project building refurbishment (Project Diamond – Varah House) but also for the wider costs for the various needs of our branch.

The total cost of this ambitious project has been met from the kind donations from these organisations and through our branch grant and fundraising efforts. We were able to complete the building refurbishment project as planned in October 2023, which meant we were able to reverse move with our volunteers and staff now operating from our newly refurbished Varah House. And thus our temporary operating premises became our new Westlegate Shop, allowing us to fulfil a long needed larger floor space.

We have had 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 especially since the pandemic, with people’s priorities and lives having changed. It has been challenging to cover the rota 24/7 and our focus has been to cover more of the national charity’s hours of greatest need. As an organisation we are not always able to answer all of the calls coming into Samaritans and our efforts have been to do our utmost in Norwich to be there when people need us the most, and when fewer volunteers are available to take calls in other parts of the country. With that we have had to become more flexible with our volunteering expectations to meet this changing environment. Being available for our callers more than 20,000 hours this year. We are incredibly grateful to all our wonderful volunteers who give their time willingly to support those who are in distress.

Thanks to the continuing provision of Freephone (116123) our callers can 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 including Face to Face. Our branch is very proud of the fact we are able to provide all of these services, making us an ‘all service’ branch. Although Face to Face caller numbers is not anywhere near those of pre-pandemic; they are steady and with the introduction of an appointment service we hope numbers will increase. It is a point of pride to be one of the few branches that re-opened this particular service to callers after pandemic restrictions were lifted.

During the last twelve months the branch had 31,024 contacts with callers, of which the majority were by telephone (29,285). We have taken part in online chats (1,591) and the number of emails (1,588) 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.

Our activities and provision of Prison and Listener support have added another 3,000 hours of contact time. 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. 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, Safety Custody Officers and their staff.

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. We continue to raise awareness of our services within the local community via other means – PR, social media, advertising, etc. The coming year we will be celebrating our 60th Anniversary and with that a major fundraising / celebration ball was organised. After a lot of work, especially by our operating and admin staff, this event took place and raised over £30,000 towards our operating costs; A great success!

Page 2

NORWICH SAMARITANS CIO

DIRECTOR'S STATEMENT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 despair, and we believe we have an important role to play in the community. Our Outreach team of volunteers have established visits to schools, universities, businesses and military establishments, with an increasing relationship with Norwich City Football Club, to raise awareness of the need for good mental health and wellbeing. We have maintained involvement 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 Outreach, Recruitment, Training, Publicity, Fundraising, Volunteer Care, as well as Branch Admin and Premises. I am thankful to 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; If our volunteers feel supported, they are in a good place to support our callers.

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, fundraising and maintenance; thank you.

We also have a small number of employees who are essential to our operations, and I am so very grateful for the commitment and dedication they bring to the branch. 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 ensure long-term stability, continuation and succession between directorates.

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 highquality training across both Initial and Ongoing Training. With the need for more volunteers to fill the increased need of our service.

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 2024 we had 255 volunteers, of whom 195 were Listening volunteers and 60 were Support Volunteers (52 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 members of the Branch Leadership Team for their support. The next twelve months will continue to be very challenging as we look to look for premises for a possible third shop and maintaining our service with the dedication and efforts of all our volunteers and staff we are determined to be there for our callers. What we do saves lives.

Page 3

NORWICH SAMARITANS CIO

DIRECTOR'S STATEMENT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

A key focus for us in the future, settling into our 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 (especially at night). This will be a major project, and we will be looking for more staff support, volunteer support and funds to be able to grow our number. Along with that, as mentioned before we will reach 60 years in service, there will another major fundraising event to organise.

J Brown Director

Page 4

NORWICH SAMARITANS CIO

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

The Trustees present their annual report together with the financial statements of the Norwich Samaritans CIO for the year 1 April 2023 to 31 March 2024. 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 name 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:

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 2024

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. Anne 7, Chantelle 1 and Naz 1 joined the team during the year.

The Prison Listening Team

We have a total of 46 listeners: HMP Norwich – 23 HMP Bure – 23

Between April 2023 and March 2024 we have trained 46 new listeners - seven training sessions. Six sessions at HMP Norwich and one at HMP Bure.

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

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 own needs are met should they need emotional support.

We have represented Samaritans at one Well Being Day 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 8 Samaritans have visited the prison to gain a bit of insight into prison life, meeting officers, prisoners and listeners. These experiences make taking a call from a prisoner a bit easier.

A new telephone system is being introduced within the coming months allowing the prisoners to call Samaritans using their personal pin directly from their cell. This call remains free to the prisoner.

The Samaritans in conjunction with HMPPS have renewed the long-standing partnership and mutual expectation – “Organisational Responsibilities and Guidance”. This document can be reviewed on Sams Home.

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 2024

Achievements and performance (continued)

b. Fundraising activities - Shops Deputy Director's Report

This report outlines the charity shop’s financial performance over the past year and highlights the remarkable contributions of our dedicated volunteers, whose efforts continue to play a critical role in our success. Despite the challenges faced throughout the year, including shifts in consumer behaviour and economic pressures, the collective commitment of our volunteers and team has allowed us to maintain steady progress towards our financial and community engagement goals.

During the 2023-24 financial year, our two charity shops continued to play a vital role in supporting the Norwich Samaritans by generating significant revenue. This financial contribution has been crucial in ensuring that our listening volunteers are able to provide essential emotional support to individuals in need within our community.

Our team of three dedicated staff members, alongside 50 committed shop volunteers, forms the backbone of this operation. Their tireless efforts and enthusiasm have been invaluable in driving the success of our charity, making a profound impact on the organization’s ability to fulfil its mission.

Norwich Samaritans operates two charity shops within the city. One is located on Aylsham Road, serving the northern area of Norwich, while the other, Sams in the City, is situated in the city centre. These shops not only provide essential revenue to support the ongoing work of our branch and listening services, but they also offer affordable, high-quality products to the local community, reinforcing our connection with residents.

Our charity shop at Westlegate successfully moved into larger premises this year, offering a significant upgrade with a 50% increase in floor space. This expansion has allowed them to create more engaging and spacious displays, providing a brighter and more welcoming atmosphere for our customers. With the additional room, they have been able to showcase a wider range of products, enhancing the overall shopping experience. As a result, the shop has seen a remarkable 30% increase in revenue, directly contributing to the ongoing success of our charity’s work.

In conclusion, the performance of our charity shops, combined with the dedication of our staff and volunteers, has been instrumental in ensuring the continued support of those in need throughout our community.

Financial Highlights for 2023-24 Total Revenue: £202,127 Total Expenses: £148,411 Net Income: £53,716

In addition to sales revenue 42.7% were eligible for Gift Aid, adding an additional £20,330 to our overall income. This underlines the continued generosity of our local community and the importance of effective donation processing systems.

Volunteer Dedication and Impact

The success of our charity shops would not have been possible without the invaluable dedication of our volunteers. Their commitment to our mission has been a driving force behind both operational efficiency and community engagement.

Over the past year, our volunteers contributed a total of over 12,600 hours, averaging 250 hours per volunteer a year. Their flexibility in adapting to changing schedules and stepping in during busy periods ensured the shop was able to maintain consistent operating hours, even during challenging times.

Page 7

NORWICH SAMARITANS CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Our volunteers play a vital role in fostering strong relationships with the local community. They have not only managed in-store operations but also actively promoted donation drives, local events, and awareness campaigns that have furthered our outreach efforts. Their personal connections and genuine passion for our cause have made our shop a welcoming and trusted presence in the community.

Challenges and Opportunities

In the coming year, our charity shops face both exciting opportunities and notable challenges. One major opportunity is the opening of our third shop in The Lanes, which will expand our presence in the heart of Norwich and create new revenue streams. At the same time, continued works at Aylsham Road aim to improve access and ventilation, enhancing the shopping environment and customer experience. However, limited storage space for stock remains a significant challenge, requiring creative solutions to manage inventory effectively.

We are also exploring the potential of opening a fourth shop outside of Norwich, which presents a promising growth opportunity but will require careful planning and resources. Maintaining volunteer numbers will be essential to support these expansions, as the dedication of our volunteers is crucial to our operations. Balancing growth while overcoming logistical hurdles will be key to our success in the year ahead.

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

We look forward to the future with optimism, confident that our charity shops will continue to grow and make an even more significant difference in the community.

Acknowledgments

The performance of our charity shop and the hard work of our volunteers have been key to our success this year. Despite facing various challenges, the shop's financial health has remained strong, thanks to the dedication of our volunteers, who have helped us stay connected with the community. We sincerely thank everyone who has contributed their time and skills to our cause, and we’re excited to build on this momentum in the coming year.

Together, we are dedicated to making a real difference in the lives of those we serve.

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.

Page 8

NORWICH SAMARITANS CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 2024, the charity held total funds of £1,243,147 (2023: £1,226,653) of which £393,258 (2023: £396,172) was unrestricted. Free reserves of £240,776 (2023: £236,597) equates to 72.10% of annual expenditure (2023: 97.93%).

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 total net assets rose from £1,226,653 at the end of March 2023 to £1,243,147 an increase £16,494. The capitalisation of the branch renovation costs finished in the year and these costs will be written off over 25 years to the project diamond restricted fund.

The shops continue to be a major source of funds contributing towards the branch running costs. Since the end of the financial year we have opened our third shop. 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 2024 the restricted fund stood at £849,889 (2023: £830,481). The amortisation of the building renovation costs will be debited to this restricted fund each year.

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 climate 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

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.

Page 9

NORWICH SAMARITANS CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management (continued)

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 10

NORWICH SAMARITANS CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

N D Knight

Date: 31 January 2025

Page 11

NORWICH SAMARITANS CIO

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024

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 2024.

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.

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.

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: 31 January 2025 Joanne Fox BA FCA

BW Audit Ltd Chartered Accountants Norwich

Page 12

NORWICH SAMARITANS CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Note
Income from:
Donations and legacies
3
Other trading activities
4
Investments
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net (expenditure)/income before net
gains on investments
Net gains on investments
Net (expenditure)/income
Transfers between funds
16
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2024
£
55,838
267,413
3,205
326,456
175,346
154,178
329,524
(3,068)
-
(3,068)
154
(2,914)
396,172
(2,914)
393,258		 Restricted
funds
2024
£
20,358
-
-
20,358
-
4,416
4,416
15,942
3,620
19,562
(154)
19,408
830,481
19,408
849,889		 Total
funds
2024
£
76,196
267,413
3,205
346,814
175,346
158,594
333,940
12,874
3,620
16,494
-
16,494
1,226,653
16,494
1,243,147		 Total
funds
2023
£
684,183
178,935
1,649
864,767
139,422
102,165
241,587
623,180
-
623,180
-
623,180
603,473
623,180
1,226,653

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

The notes on pages 15 to 31 form part of these financial statements.

Page 13

NORWICH SAMARITANS CIO

BALANCE SHEET AS AT 31 MARCH 2024

Note
Fixed assets
Tangible assets
12
Investments
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
16
Unrestricted funds
General funds
16
Total unrestricted funds
16
Total funds		 80,180
260,330
340,510
(54,840)
393,258		 2024
£
903,857
53,620
957,477
97,578
441,968
539,546
(10,658)
285,670
1,243,147
1,243,147
849,889
396,172
393,258
1,243,147		 2023
£
697,765
-
697,765
528,888
1,226,653
1,226,653
830,481
396,172
1,226,653

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

N D Knight

Date: 31 January 2025

The notes on pages 15 to 31 form part of these financial statements.

Page 14

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. General information

Norwich Samaritans CIO is an unincorporated 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

2.1 Basis of preparation of financial statements

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.

2.2 Going concern

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 15

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.4 Expenditure

Expenditure is recognised on an accruals basis 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.

2.6 Tangible fixed assets and depreciation

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.

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NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the statement of financial activities.

2.8 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.

2.9 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.

2.10 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.

2.11 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.

2.12 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.

Page 17

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

3. Income from donations and legacies

Donations and grants
Grants
Donations and grants
Grants
4.
Income from other trading activities
Income from fundraising events
200 Club
Anniversary Ball		 Unrestricted
funds
2024
£
54,838
1,000
55,838
Unrestricted
funds
2023
£
45,662
-
45,662
Unrestricted
funds
2024
£
3,940
61,346
65,286		 Restricted
funds
2024
£
12,000
8,358
20,358
Restricted
funds
2023
£
635,400
3,121
638,521
Total
funds
2024
£
3,940
61,346
65,286		 Total
funds
2024
£
66,838
9,358
76,196
Total
funds
2023
£
681,062
3,121
684,183
Total
funds
2023
£
2,985
-
2,985

Page 18

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

4. Income from other trading activities (continued)

Income from non charitable trading activities

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Income from resale of donated goods 202,127 202,127 175,950

5. Investment income

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Interest receivable 3,205 3,205 1,649
  1. Expenditure on raising funds

Costs of raising voluntary income

Telephone
Postage and stationery
200 club prizes
Anniversary ball
Staff costs		 Unrestricted
funds
2024
£
305
575
2,220
21,208
2,627
26,935		 Total
funds
2024
£
305
575
2,220
21,208
2,627
26,935		 Total
funds
2023
£
286
497
2,220
-
1,231
4,234

Page 19

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6. Expenditure on raising funds (continued)

Fundraising trading expenses

Rent
Credit card charges
Till expenses
IT software and consumables
Bank charges
Vehicle expenses
Rates and refuse
Light, heat and water
Telephone
Maintenance and repairs
Cleaning
Legal and professional fees
Staff costs
Depreciation		 Unrestricted
funds
2024
£
40,077
3,516
5,152
3,340
753
1,210
9,996
5,848
1,568
3,705
337
1,294
60,436
11,179
148,411		 Total
funds
2024
£
40,077
3,516
5,152
3,340
753
1,210
9,996
5,848
1,568
3,705
337
1,294
60,436
11,179
148,411		 Total
funds
2023
£
37,410
1,244
5,824
1,144
3,417
1,577
6,097
8,056
916
2,486
-
-
51,874
15,143
135,188

Page 20

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

7. Analysis of expenditure on charitable activities

Summary by fund type

Emotional support
Emotional support in Prisons
Emotional support
Emotional support in Prisons		 Unrestricted
funds
2024
£
140,625
13,553
154,178
Unrestricted
funds
2023
£
93,122
8,255
101,377		 Restricted
funds
2024
£
2,080
2,336
4,416
Restricted
funds
2023
£
-
788
788		 Total
2024
£
142,705
15,889
158,594
Total
2023
£
93,122
9,043
102,165

8. Analysis of expenditure by activities

Emotional support
Emotional support in Prisons
Total 2024		 Activities
undertaken
directly
2024
£
19,658
2,336
21,994		 Support
costs
2024
£
123,047
13,553
136,600		 Total
funds
2024
£
142,705
15,889
158,594

Page 21

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

8. Analysis of expenditure by activities (continued)

Emotional support
Emotional support in Prisons		 Activities
undertaken
directly
2023
£
16,022
788
16,810		 Support costs
2023
£
77,100
8,255
85,355		 Total
funds
2023
£
93,122
9,043
102,165

Analysis of direct costs

Publicity
Travel and parking
Listener scheme and outreach
Sundry
Publicity
Travel and parking		 Emotional
support
2024
£
4,178
15,312
168
19,658
Emotional
support
2023
£
516
1,455
14,051
16,022		 Emotional
support in
Prisons
2024
£
-
-
2,336
2,336
Emotional
support in
Prisons
2023
£
-
-
788
788		 Total
funds
2024
£
4,178
15,312
2,504
21,994
Total
funds
2023
£
516
1,455
14,839
16,810

Page 22

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

8. 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
Legal and professional fees
Bank charges
Gift Aid costs
Subscriptions		 Emotional
support
2024
£
44,664
15,794
5,134
4,517
9,042
9,747
12,500
5,244
7,385
2,205
1,561
2,764
594
244
1,338
314
123,047		 Emotional
support in
Prisons
2024
£
5,254
1,755
604
-
1,005
1,148
1,389
575
820
245
173
-
66
28
149
342
13,553		 Total
funds
2024
£
49,918
17,549
5,738
4,517
10,047
10,895
13,889
5,819
8,205
2,450
1,734
2,764
660
272
1,487
656
136,600

Page 23

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

8. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

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

9. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £2,450 ( 2023 - £2,340 ).

Page 24

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

10. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2024
£
106,769
3,458
2,754
112,981		 2023
£
74,020
440
2,040
76,500

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

Generating funds (shop employees)
Charitable activities		 2024
No.
4
1
5		 2023
No.
3
1
4

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

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

11. Trustees' remuneration and expenses

During the year, A McNeil, Branch Secretary and Trustee (until 7 October 2023) received remuneration of £13,800 to October 2023 (2023 - £22,149) for her employed role.

During the year ended 31 March 2024, no Trustee expenses have been reimbursed (2023 - £NIL) .

Page 25

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

12. Tangible fixed assets

Cost or valuation
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Freehold
property
£
685,143
164,668
849,811
-
-
-
849,811
685,143		 Long-term
leasehold
property
£
33,141
-
33,141
33,141
-
33,141
-
-		 Motor
vehicles
£
13,300
-
13,300
12,191
1,109
13,300
-
1,109		 Office
equipment
£
54,882
48,517
103,399
48,166
5,268
53,434
49,965
6,716		 Computer
equipment
£
36,288
4,081
40,369
31,491
4,797
36,288
4,081
4,797		 Total
£
822,754
217,266
1,040,020
124,989
11,174
136,163
903,857
697,765

13. Fixed asset investments

Cost or valuation
Additions
Revaluations
At 31 March 2024
Net book value
At 31 March 2024		 Listed
investments
£
50,000
3,620
53,620
53,620

Page 26

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

14. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2024
£
38,894
1,886
39,400
80,180		 2023
£
1,451
1,726
94,401
97,578

15. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2024
£
38,106
5,634
3,871
7,229
54,840		 2023
£
200
-
1,214
9,244
10,658

Page 27

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

16. Statement of funds

Statement of funds - current year
Balance at 1
April 2023
£
Income
£
Unrestricted
funds
General Funds
396,172
326,456
Restricted funds
Prisons
10,062
8,358
Training
2,080
-
Defibrillator
154
-
IT refresh
2,408
-
Workstations
536
-
Windows
831
-
Branch
improvements
3,071
-
2nd Ops Room
2,066
-
COVID survival
5,637
-
Project Diamond
803,636
12,000
830,481
20,358
Total of funds
1,226,653
346,814		 Statement of funds - current year
Balance at 1
April 2023
£
Income
£
Unrestricted
funds
General Funds
396,172
326,456
Restricted funds
Prisons
10,062
8,358
Training
2,080
-
Defibrillator
154
-
IT refresh
2,408
-
Workstations
536
-
Windows
831
-
Branch
improvements
3,071
-
2nd Ops Room
2,066
-
COVID survival
5,637
-
Project Diamond
803,636
12,000
830,481
20,358
Total of funds
1,226,653
346,814		 Expenditure
£
(329,524)
(2,336)
(2,080)
-
-
-
-
-
-
-
-
(4,416)
(333,940)		 Transfers
in/out
£
154
-
-
(154)
(2,408)
(536)
(831)
(3,071)
(2,066)
(5,637)
14,549
(154)
-		 Gains/
(Losses)
£
-
-
-
-
-
-
-
-
-
-
3,620
3,620
3,620		 Balance at 31
March 2024
£
393,258
Unrestricted
funds
General Funds
Restricted funds
Prisons
Training
Defibrillator
IT refresh
Workstations
Windows
Branch
improvements
2nd Ops Room
COVID survival
Project Diamond
Total of funds		 Balance at 1
April 2023
£
396,172
10,062
2,080
154
2,408
536
831
3,071
2,066
5,637
803,636
830,481
1,226,653
16,084
-
-
-
-
-
-
-
-
833,805
849,889
1,243,147

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 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 defibrillator fund has been transferred to unrestricted funds with agreement by the donor.

Page 28

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

16. 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
Defibrillator
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
£
(111,892)
(7,430)
(119,322)
119,322
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2023
£
-
-
-
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 2024

17. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior period
Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
152,482
-
295,616
(54,840)
393,258
Unrestricted
funds
2023
£
159,575
247,255
(10,658)
396,172		 Restricted
funds
2024
£
751,375
53,620
44,894
-
849,889
Restricted
funds
2023
£
538,190
292,291
-
830,481		 Total
funds
2024
£
903,857
53,620
340,510
(54,840)
1,243,147
Total
funds
2023
£
697,765
539,546
(10,658)
1,226,653

Page 30

NORWICH SAMARITANS CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

18. 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 2024 £505 (2023: £351) was payable to the fund and is included in creditors.

19. Operating lease commitments

At 31 March 2024 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		 2024
£
44,250
107,188
151,438		 2023
£
47,000
104,000
151,000

Page 31