2021-03-31-accounts - Samaritans Of Ipswich And East Suffolk

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REGISTERED CHARITY NUMBER: 1168725

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

SAMARITANS OF IPSWICH AND EAST SUFFOLK

Ballams Chartered Accountants Crane Court 302 London Road Ipswich Suffolk IP2 0AJ

SAMARITANS OF IPSWICH AND EAST SUFFOLK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

	Page
Report of the Trustees	1 to 2
Independent Examiner's Report	3
Statement of Financial Activities	4
Statement of Financial Position	5
Notes to the Financial Statements	6 to 11
Detailed Statement of Financial Activities	12 to 13

SAMARITANS OF IPSWICH AND EAST SUFFOLK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity's structure was changed on 11 August 2016 to that of an association charitable incorporated organisation (CIO) and is controlled by its governing document, a constitution, filed on that date.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1168725

Principal address

140 St Helens Street Ipswich Suffolk IP4 2LE

Trustees

Mrs H Peace (resigned 22/2/21) C Stuart Treasurer Mrs H Wilkinson Secretary (resigned 22/2/21) Mrs A Reeve Secretary (appointed 27/1/21) S Alder (appointed 24/9/20) Mrs J Cassidy Mrs R Thompson (resigned 22/2/21) G Yates (resigned 31/5/20) S Coulter Director T P Hammond Mrs J E Riley Mrs N I Beach M Le Corre (appointed 22/2/21)

Independent Examiner

M J Mortimer ACA FCCA Ballams Chartered Accountants Crane Court 302 London Road Ipswich Suffolk IP2 0AJ

Page 1

SAMARITANS OF IPSWICH AND EAST SUFFOLK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Bankers

HSBC Bank Plc 20 High Street Saxmundham Suffolk IP17 1DB

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

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

C Stuart - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS OF IPSWICH AND EAST SUFFOLK

Independent examiner's report to the trustees of Samaritans of Ipswich and East Suffolk

I report to the charity trustees on my examination of the accounts of Samaritans of Ipswich and East Suffolk (the Trust) for the year ended 31 March 2021.

Responsibilities and basis of report

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

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

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
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.

M J Mortimer ACA FCCA Ballams Chartered Accountants Crane Court 302 London Road Ipswich Suffolk IP2 0AJ

Date: .............................................

Page 3

SAMARITANS OF IPSWICH AND EAST SUFFOLK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 67,617 Other trading activities 2 20,066 Other income 63 Total 87,746 EXPENDITURE ON Raising funds 51,814 Charitable activities Emergency support 22,881 Other 4,214 Total 78,909 NET INCOME/(EXPENDITURE) 8,837 RECONCILIATION OF FUNDS Total funds brought forward 157,524 TOTAL FUNDS CARRIED FORWARD 166,361	Restricted fund £ - - - - - - - - - - -	2021 Total funds £ 67,617 20,066 63 87,746 51,814 22,881 4,214 78,909 8,837 157,524 166,361	2020 Total funds £ 21,740 75,865 4,135 101,740 71,987 61,101 15,083 148,171 (46,431) 203,955 157,524

The notes form part of these financial statements

Page 4

SAMARITANS OF IPSWICH AND EAST SUFFOLK

STATEMENT OF FINANCIAL POSITION 31 MARCH 2021

Unrestricted funds Notes £ FIXED ASSETS Tangible assets 6 101,788 CURRENT ASSETS Stocks 7 1,647 Debtors 8 5,160 Cash in hand 57,766 64,573 CREDITORS Amounts falling due within one year 9 - NET CURRENT ASSETS 64,573 TOTAL ASSETS LESS CURRENT LIABILITIES 166,361 NET ASSETS 166,361 FUNDS 10 Unrestricted funds TOTAL FUNDS	Restricted fund £ - - - - - - - - -	2021 Total funds £ 101,788 1,647 5,160 57,766 64,573 - 64,573 166,361 166,361 166,361 166,361	2020 Total funds £ 107,720 2,250 7,556 41,101 50,907 (1,103) 49,804 157,524 157,524 157,524 157,524

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. H Wilkinson - Trustee

The notes form part of these financial statements

Page 5

SAMARITANS OF IPSWICH AND EAST SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost Fixtures and fittings - 33% on cost and 25% on reducing balance Motor vehicles - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 6

continued...

SAMARITANS OF IPSWICH AND EAST SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

2. OTHER TRADING ACTIVITIES

Fundraising events Shop income "100" Club N.O.M.S	2021 £ 1,212 18,516 644 (306) 20,066	2020 £ 7,568 67,352 588 357
		75,865

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

Shop manageress Deputy shop manager Cleaner	2021 1 1 1 3	2020 1 1 1
		3

No employees received emoluments in excess of £60,000.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 21,740 Other trading activities 75,865 Other income 4,135 Total 101,740 EXPENDITURE ON Raising funds 71,987	Restricted fund £ - - - - -	Total funds £ 21,740 75,865 4,135
		101,740 71,987

continued...

Page 7

SAMARITANS OF IPSWICH AND EAST SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
			Unrestricted	Restricted	Total
			funds	fund	funds
			£	£	£
	Charitable activities
	Emergency support		61,101	-	61,101
	Other		15,083	-	15,083
	Total		148,171	-	148,171
	NET INCOME/(EXPENDITURE)		(46,431)	-	(46,431)
	RECONCILIATION OF FUNDS
	Total funds brought forward		203,955	-	203,955
	TOTAL FUNDS CARRIED
	FORWARD		157,524	-	157,524
6.	TANGIBLE FIXED ASSETS
			Fixtures
		Freehold	and	Motor
		property	fittings	vehicles	Totals
		£	£	£	£
	COST
	At 1 April 2020 and 31 March 2021	186,883	48,365	17,851	253,099
	DEPRECIATION
	At 1 April 2020	84,634	46,071	14,674	145,379
	Charge for year	3,738	1,400	794	5,932
	At 31 March 2021	88,372	47,471	15,468	151,311
	NET BOOK VALUE
	At 31 March 2021	98,511	894	2,383	101,788
	At 31 March 2020	102,249	2,294	3,177	107,720

continued...

Page 8

SAMARITANS OF IPSWICH AND EAST SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

7.
STOCKS
Stocks
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
VAT
Prepayments and accrued income
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
10.
MOVEMENT IN FUNDS
At 1.4.20
£
Unrestricted funds
General fund
157,524
TOTAL FUNDS
157,524
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
87,746
TOTAL FUNDS
87,746

2021
2020
£
£
1,647
2,250
2021
2020
£
£
93
369
534
437
4,533
6,750
5,160
7,556
2021
2020
£
£
-
(87)
-
1,190
-
1,103
Net
movement
At
in funds
31.3.21
£
£
8,837
166,361
8,837
166,361
Resources
Movement
expended
in funds
£
£
(78,909)
8,837
(78,909)
8,837

continued...

Page 9

SAMARITANS OF IPSWICH AND EAST SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

		Net
		movement	At
	At 1.4.19	in funds	31.3.20
	£	£	£
Unrestricted funds
General fund	203,955	(46,431)	157,524
TOTAL FUNDS	203,955	(46,431)	157,524
Comparative net movement in funds, included in the above are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	101,740	(148,171)	(46,431)
TOTAL FUNDS	101,740	(148,171)	(46,431)
A current year 12 months and prior year 12 months combined position is as		follows:
		Net
		movement	At
	At 1.4.19	in funds	31.3.21
	£	£	£
Unrestricted funds
General fund	203,955	(37,594)	166,361
TOTAL FUNDS	203,955	(37,594)	166,361

continued...

Page 10

SAMARITANS OF IPSWICH AND EAST SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	189,486	(227,080)	(37,594)
TOTAL FUNDS	189,486	(227,080)	(37,594)

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

Page 11

SAMARITANS OF IPSWICH AND EAST SUFFOLK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS Donations and legacies Donations, grants and gifts Gift aid Other trading activities Fundraising events Shop income "100" Club N.O.M.S Other income Other Income Total incoming resources EXPENDITURE Other trading activities Opening stock Wages Other selling costs Closing stock Charitable activities Business rates Insurance Water light and heat Emergency telephone Advertising and publicity Repairs and renewals Cleaning and housekeeping Volunteer travel expenses Freehold property depreciation Carried forward	2021 £ 64,751 2,866 67,617 1,212 18,516 644 (306) 20,066 63 87,746 2,250 12,919 38,292 (1,647) 51,814 691 1,798 2,757 3,088 524 5,828 1,856 470 3,364 20,376	2020 £ 15,526 6,214 21,740 7,568 67,352 588 357 75,865 4,135 101,740 1,390 25,143 47,704 (2,250) 71,987 680 1,697 3,907 3,622 4,384 37,611 1,556 1,721 3,364 58,542

This page does not form part of the statutory financial statements

Page 12

SAMARITANS OF IPSWICH AND EAST SUFFOLK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Charitable activities Brought forward Fixtures & fittings depreciation Motor vehicle depreciation Support costs Management Business rates Water light and heat Printing postage & stationery Sundries Professional fees Vehicle expenses Branch affiliation fee Repairs and renewals Cleaning and housekeeping Conference expenses Freehold property depreciation Total resources expended Net income/(expenditure)	2021 £ 20,376 1,400 794 22,570 77 306 51 1,853 959 1,241 (1,190) 648 206 - 374 4,525 78,909 8,837	2020 £ 58,542 1,500 1,059 61,101 76 434 347 5,376 900 1,158 1,145 4,179 173 921 374 15,083 148,171 (46,431)

This page does not form part of the statutory financial statements

Page 13