2022-03-31-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 2022

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 2022

	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 2022

The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. 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

C Stuart Treasurer Mrs A Reeve Secretary S Alder Mrs J Cassidy S Coulter Director T P Hammond Mrs J E Riley Mrs N I Beach M Le Corre

Independent Examiner

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

Bankers

HSBC Bank Plc 20 High Street Saxmundham Suffolk IP17 1DB

Page 1

SAMARITANS OF IPSWICH AND EAST SUFFOLK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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 2022.

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 2022

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 36,884 Other trading activities 2 63,085 Other income - Total 99,969 EXPENDITURE ON Raising funds 56,953 Charitable activities Emergency support 22,963 Other 6,908 Total 86,824 NET INCOME 13,145 RECONCILIATION OF FUNDS Total funds brought forward 166,361 TOTAL FUNDS CARRIED FORWARD 179,506	Restricted fund £ - - - - - - - - - - -	2022 Total funds £ 36,884 63,085 - 99,969 56,953 22,963 6,908 86,824 13,145 166,361 179,506	2021 Total funds £ 67,617 20,066 63
			87,746
			51,814 22,881 4,214
			78,909
			8,837 157,524
			166,361

The notes form part of these financial statements

Page 4

SAMARITANS OF IPSWICH AND EAST SUFFOLK

STATEMENT OF FINANCIAL POSITION 31 MARCH 2022

Unrestricted funds Notes £ FIXED ASSETS Tangible assets 6 97,230 CURRENT ASSETS Stocks 7 2,400 Debtors 8 7,162 Cash in hand 72,714 82,276 NET CURRENT ASSETS 82,276 TOTAL ASSETS LESS CURRENT LIABILITIES 179,506 NET ASSETS 179,506 FUNDS 9 Unrestricted funds TOTAL FUNDS	Restricted fund £ - - - - - - - -	2022 Total funds £ 97,230 2,400 7,162 72,714 82,276 82,276 179,506 179,506 179,506 179,506	2021 Total funds £ 101,788 1,647 5,160 57,766
			64,573
			64,573
			166,361
			166,361
			166,361
			166,361

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

............................................. S Coulter - 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 2022

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 2022

2. OTHER TRADING ACTIVITIES

Fundraising events Shop income "100" Club N.O.M.S	2022 £ 2,719 55,341 504 4,521 63,085	2021 £ 1,212 18,516 644 (306) 20,066

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

4. STAFF COSTS

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

Shop manageress Deputy shop manager Cleaner	2022 1 1 1 3	2021 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 67,617 Other trading activities 20,066 Other income 63 Total 87,746 EXPENDITURE ON Raising funds 51,814	Restricted fund £ - - - - -	Total funds £ 67,617 20,066 63
		87,746
		51,814

continued...

Page 7

SAMARITANS OF IPSWICH AND EAST SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

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		22,881	-	22,881
	Other		4,214	-	4,214
	Total		78,909	-	78,909
	NET INCOME		8,837	-	8,837
	RECONCILIATION OF FUNDS
	Total funds brought forward		157,524	-	157,524
	TOTAL FUNDS CARRIED
	FORWARD		166,361	-	166,361
6.	TANGIBLE FIXED ASSETS
			Fixtures
		Freehold	and	Motor
		property	fittings	vehicles	Totals
		£	£	£	£
	COST
	At 1 April 2021 and 31 March 2022	186,883	48,365	17,851	253,099
	DEPRECIATION
	At 1 April 2021	88,372	47,471	15,468	151,311
	Charge for year	3,738	224	596	4,558
	At 31 March 2022	92,110	47,695	16,064	155,869
	NET BOOK VALUE
	At 31 March 2022	94,773	670	1,787	97,230
	At 31 March 2021	98,511	894	2,383	101,788

continued...

Page 8

SAMARITANS OF IPSWICH AND EAST SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

7. STOCKS Stocks 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors VAT Prepayments and accrued income 9. MOVEMENT IN FUNDS At 1.4.21 £ Unrestricted funds General fund 166,361 TOTAL FUNDS 166,361 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 99,969 TOTAL FUNDS 99,969	2022 2021 £ £ 2,400 1,647 2022 2021 £ £ 100 93 1,764 534 5,298 4,533 7,162 5,160 Net movement At in funds 31.3.22 £ £ 13,145 179,506 13,145 179,506 Resources Movement expended in funds £ £ (86,824) 13,145 (86,824) 13,145

continued...

Page 9

SAMARITANS OF IPSWICH AND EAST SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

		Net
		movement	At
	At 1.4.20	in funds	31.3.21
	£	£	£
Unrestricted funds
General fund	157,524	8,837	166,361
TOTAL FUNDS	157,524	8,837	166,361
Comparative net movement in funds, included in the above are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	87,746	(78,909)	8,837
TOTAL FUNDS	87,746	(78,909)	8,837
A current year 12 months and prior year 12 months combined position is as		follows:
		Net
		movement	At
	At 1.4.20	in funds	31.3.22
	£	£	£
Unrestricted funds
General fund	157,524	21,982	179,506
TOTAL FUNDS	157,524	21,982	179,506

continued...

Page 10

SAMARITANS OF IPSWICH AND EAST SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

9. 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	187,715	(165,733)	21,982
TOTAL FUNDS	187,715	(165,733)	21,982

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 11

SAMARITANS OF IPSWICH AND EAST SUFFOLK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

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	2022 £ 34,884 2,000 36,884 2,719 55,341 504 4,521 63,085 - 99,969 1,647 26,632 31,074 (2,400) 56,953 691 1,908 3,239 2,824 1,313 6,323 1,188 1,294 3,364 22,144	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

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 2022

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	2022 £ 22,144 223 596 22,963 77 360 177 1,991 995 854 - 703 132 1,245 374 6,908 86,824 13,145	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

This page does not form part of the statutory financial statements

Page 13