2021-03-31-accounts - Chesterfield Samaritans

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19/07/2021

Print annual return | Charity Commission

(https://www.gov.uk)

Charity Commission Annual Return 2021

Charity registration number: 1170279

01/04/2020 31/03/2021

£ 34,299

£ 25,914

https://portal.update-charity-details.service.gov.uk/group/annual-return-2021/print

1/5

19/07/2021

Print annual return | Charity Commission

Yes

£ 28,715

https://portal.update-charity-details.service.gov.uk/group/annual-return-2021/print

2/5

19/07/2021

Print annual return | Charity Commission

£ 19,298

https://portal.update-charity-details.service.gov.uk/group/annual-return-2021/print

3/5

19/07/2021

Print annual return | Charity Commission

Yes

https://portal.update-charity-details.service.gov.uk/group/annual-return-2021/print

4/5

19/07/2021

Print annual return | Charity Commission

https://portal.update-charity-details.service.gov.uk/group/annual-return-2021/print

5/5

CHARITY COMMISSION No. 1170279

CHESTERFIELD SAMARITANS

ACCOUNTS FOR THE YEAR ENDED

31ST MARCH 2021

Chesterfield Samaritans

Contents

Trustees & Officers	3
Trustees' Report	4 - 5
Report of the Independent Examiner	6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the Accounts	9 - 13
Profit & Loss Account	14

Chesterfield Samaritans

Trustees & Officers

Trustees	Mr P Gately
	Mr T Harding	(Resigned 2 June 2020)
	Mrs J Ottewell
	Mrs S Wood
	Mrs J Tweedy	(Director and Chair of Trustees)
	Mrs T Lowen
	Mr J Greaves	(Appointed 17 August 2020) (Resigned 1 May 2021)
	Mrs L Francis	(Resigned 1 June 2021)
	Ms M Bradbury	(Appointed 1 June 2021)
Accountant	360 Accounting	Limited
	123 Saltergate
	Chesterfield
	Derbyshire
	S40 1NH
Bankers	National Westminster Bank plc
	5 Market Place
	Chesterfield
	S40 1TW
Solicitors	BRM Solicitors
	Gray Court
	99 Saltergate
	Chesterfield
	S40 1LD
Registered Office	121 Saltergate
	Chesterfield
	Derbyshire
	S40 1NH

Chesterfield Samaritans

Trustees' Report for the Year Ended 31st March 2021

The Trustees submit their annual report and the financial statements for the Year Ended 31st March 2021.

Status & Administration

The Charity is a Charitable Incorporated Organisation, affiliated to Samaritans Central Charity. It is registered with the Charity Commission and is regulated by its rules, which were adopted on 1st April 2017.

The Charity’s governing body is a Board of Trustees, chaired by the Director of the Charity. All Trustees, with the exception of the Director, are elected annually at an Annual General Meeting of the Members of the Charity.

Statement of Trustees' Responsibilities in respect of the Financial Statements

Charity law requires the Trustees to prepare financial statements for each financial year which give true and fair view of the state of affairs of the Charity, and of the surplus or deficit of that charity for that period. In preparing those financial statements, the Trustees are required to:-

i) select suitable accounting policies and apply them consistently

ii) make judgements and estimates that are reasonable and prudent; and iii) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.

The Trustees are responsible for keeping proper accounting records, which disclose with resonable accuracy at any time the financial position of the Charity, and to enable them to ensure that the financial statements comply with the law applicable. They are also responsible for safguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Activities & Objectives

The Charity's objectives are:-

To enable persons in Chesterfield and the surrounding area as well as elsewhere who are experiencing feelings of distress or despair, including those who may be at risk of suicide, to receive confidential emotional support at any time of the day or night in order to improve their emotional health and to reduce the incidence of suicide;

To promote a better understanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health; and

To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objectives.

In pursuance of these objectives, the Charity maintains a property in Chesterfield, which is used as a base for its listening services.

Chesterfield Samaritans

Trustees' Report for the Year Ended 31st March 2021 (cont)

Organisation

The day-to-day management of the Charity is in the hands of a Leadership Team, chaired by the Director. The Leadership Team is comprised entirely of volunteers and is supported in its work by a number of other volunteers. All members of the Leadership Team are also Trustees.

The primary source of funding for the work of the Charity is a shop in Chesterfield, which is staffed by a paid shop manager and a number of volunteers.

Review of the Activities

This constituted the forth financial year of activity under the Charity’s CIO status.

Income totalled £6,764 (2020: £2,885) (Excluding the shop profits & donations from Samaritans of Chesterfield).

Expenditure was in the amount of £25,914 (2020: £21,634).

The charity shop generated a profit of £27,535 (2020: £11,749) (Excluding donations from Samaritans of Chesterfield).

This resulted in a overall net income of £8,385 (2020: net expenditure of £7,000).

The Charity's cash position was in the amount of £69,412 (2020: £63,905).

Reserves Policy

The Trustees have established a policy whereby the funds not commited or invested in tangible assets (the "free reserves") held by the Charity should be equivalent to the cost of operating the branch for eighteen months in addition to the cost which would be incurred by the immediate replacement of our high cost equipment.

Risk Review

The Trustees have conducted a review of the major risks to which the Charity is exposed, in particular those relating to the operations and finances of the Charity, and are satisfied that adequate systems have been established to mitigate those risks.

Independent Examiners

A resolution that 360 Accounting Limited will be appointed, will be proposed at a general meeting.

Approved by the Trustees on and signed on their behalf by:-

Mrs J Tweedy Director and Chair of Trustees

Chesterfield Samaritans

Independent Examiners Report to the trustees of Chesterfield Samaritans for the Year Ended 31st March 2021

I report on the accounts of the Charity for the year ended 31st March 2021, which are set out on pages 4 to 14.

Respective Responsibilities of Trustees & Examiners

The Charity's Trustees are responsible for the preparation of the accounts.

The Charity's Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (the 2011 Act),

Also that, although an Independent Examination is not required, the Trustees have elected to request one.

It is my responsibility to:-

i) examine the accounts under section 145 of the 2011 Act;

ii) to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and iii) to state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

i) which gives me reasonable cause to believe that, in any material respect, the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr Martin Swain 360 Accounting Limited

123 Saltergate Chesterfield Derbyshire S40 1NH

Chesterfield Samaritans

Statement of Financial Activities

for the Year Ended 31st March 2021

Note Income: Donations & Gifts Other trading actvities Fundraising Transfer from Samaritans of Chesterfield Total income Expenditure on: Fundraising Costs 4 Charitable Expenditure Charitable activities Direct Costs 5 Support Costs 6 Management & Admin 7 Total expenditure Net (expenditure)/ income Net (expenditure)/ income Before other recognised gains/(losses) Net Movement in Funds Total Funds Brought Forward at 1st April 2020 Total Funds Carried Forward at 31st March 2021	Unrestricted Restricted Total Total Funds Funds 2021 2020 £ £ £ £ 6,764 - 6,764 2,885 27,535 - 27,535 11,749	Unrestricted Restricted Total Total Funds Funds 2021 2020 £ £ £ £ 6,764 - 6,764 2,885 27,535 - 27,535 11,749
	34,299	- 34,299 14,634
	1,481	- 1,481 1,003
	12,095 6,916 5,422	- 12,095 10,583 - 6,916 4,628 - 5,422 5,420
	24,433	- 24,433 20,631
	25,914	- 25,914 21,634
	8,385 8,385	- 8,385 (7,000) - 8,385 (7,000)
	8,385 214,032	- 8,385 (7,000) - 214,032 221,032
	222,417	- 222,417 214,032

Chesterfield Samaritans

Balance Sheet

for the Year Ended 31st March 2021

£ £	£ £ 150,934 £ 12,225 69,412 81,637 10,154 71,483 £ 222,417 £ 55,666 £ 166,751 £ 222,417 £ Year Ended 2021	£ £ 154,626 £ 2,062 £ 63,905 £ 65,967 £ 6,561 £ 59,406 £ 214,032 £ 54,780 £ 159,252 £ 214,032 £ Year Ended 2020	£ £ 154,626 £ 2,062 £ 63,905 £ 65,967 £ 6,561 £ 59,406 £ 214,032 £ 54,780 £ 159,252 £ 214,032 £ Year Ended 2020
	£ 12,225 69,412
£	81,637	65,967 £
£	10,154	6,561 £

			214,032 £
			54,780 £ 159,252 £
			214,032 £

The notes on pages 9 to 13 form part of these financial statements.

Approved by the Trustees on and signed on their behalf by:-

Mrs S Wood Director and Chair of Trustees Mr P Gately Treasurer and Trustee

Chesterfield Samaritans

for the Year Ended 31st March 2021

Notes to the Accounts

1. Accounting Policies

Basis of Accounting

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated.

The Charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared 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 (FRS102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in Sterling which is the functional currency of the Charity and rounded to the nearest £000.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The Charity operated under SORP (FRS 102) in the current year, there were no transitional adjustments.

Income

Donations and legacies are accounted for when received by the Charity. Other income is accounted for on an accruals basis as far as it is prudent to do so.

Expenditure

Expenditure is accounted for on an accruals basis and includes Value Added Tax where applicable.

Taxation

As a registered charity the charity is generally exempt from Income and Corporation Tax.

Overheads

Premises overheads are aggregated and allocated to the various functional activities of the Charity on a basis determined by the Trustees.

Any costs which cannot be specifically identified to a functional activity of the Charity are included in management and administration costs.

Depreciation

Depreciation is calculated to write down the cost, less estimated residual value, of each asset over its expected useful life. The rates used are as follows:-

Freehold Property 2% Straight line basis Fixtures, Fittings & Equipment 25% and 20% Straight line basis

Chesterfield Samaritans

Notes to the Accounts (continued)

for the Year Ended 31st March 2021

2. Premises Overheads Insurance Rates Repairs & Renewals Water Light & Heat Telephone Cleaning Depreciation Allocated to:- Direct Charitable Expenses [80%] Fundraising & Publicity [10%] Management & Administration [10%] 3. Staff Costs Wages & Salaries	2021 930 910 2,748 217 3,397 110 493 3,213 12,018 £ 2021 9,614 1,202 1,202 12,018 £ 2021 21,050 £	2020 - 785 461 (73) 3,021 130 63 3,187
		7,574 £
		2020 6,173 771 771
		7,715 £
		2020 21,053 £

None of the Trustees or persons connected to the Trustees received any remuneration or other benefits arising from the funds of the Charity.

During the year the total amount reimbursed to 4 Trustees, members of the Charity's Management Committee, in respect of the travel costs and other expenses was £824 (2020: £871).

The average number of employees during the year was 3 (3 in 2020).

Chesterfield Samaritans

Notes to the Accounts (continued)

for the Year Ended 31st March 2021

4. Fundraising Costs Advertising & Publicity Direct Fundraising Costs Share of Premises Overheads 5. Direct Charitable Expenditure Vodafone Listener Service Volunteer Training & Support Costs Volunteer Travel Expenses Share of Premises Overheads 6. Support Costs Contribution to General Office 7. Management & Administration Costs Postage, Printing & Stationery Wages AGM/Branch Meeting Costs Refreshments Share of Premises Overheads Accountancy Sundry Expenses Subscriptions Christmas Party Gifts Computer running costs Depreciation	2021 194 85 1,202 1,481 £ 2021 1,570 45 866 9,614 12,095 £ 2021 6,916 £ 2021 982 1,186 - 309 1,202 550 55 365 - 436 189 148 5,422 £	2020 176 70 757
		1,003 £
		2020 1,877 200 2,446 6,060
		10,583 £
		2020 4,628 £
		2020 1,060 1,543 309 397 757 365 55 230 288 74 194 148
		5,420 £

Chesterfield Samaritans

Notes to the Accounts (continued)

for the Year Ended 31st March 2021

£ £ £	Shop Equipment 8,195 £ - £ - £	Office Premises 159,345 1,308 -	Office Equipment Total 592 £ 168,132 £ - £ 1,308 £ - £ - £
£	8,195 £	160,653	592 £ 169,440 £
£ £ £	3,405 £ 1,639 £ - £	9,750 3,213 -	351 £ 13,506 £ 148 £ 5,000 £ - £ - £
£	5,044 £	12,963	499 £ 18,506 £
£	3,151 £	147,690	93 £ 150,934 £
£	4,790 £	149,595	241 £ 154,626 £

The Title of the freehold premises is held by the Samaritans as custodian Trustee. The Charity is subject to a Trust Deed in respect of these premises.

9. Debtors Gift Aid Prepayments Other debtors PAYE Rounding 10. Cash at Bank & on Hand Cash at Bank Cash on Hand	Shop - - 1,444 - 14	2021 2020 Branch Total Total - - 600 253 253 - 10,500 11,944 1,433 - - - 14 28 29
	1,458 £ £	10,767 12,225 £ 2,062 £
	Shop 53,810 25	2021 2020 Branch Total Total 15,577 69,387 63,880 - 25 25
	53,835 £ £	15,577 69,412 £ 63,905 £

Chesterfield Samaritans

Notes to the Accounts (continued)

for the Year Ended 31st March 2021

11. Creditors Creditors VAT Net wages PAYE Accruals 12. Analysis of Net Assets Between Funds Unrestricted Funds Shop Funds	Shop 162 996 1,242 325 53	2021 2020 Branch Total Total - 162 97 - 996 786 - 1,242 75 - 325 - 7,376 7,429 5,603
	2,778 £ £	7,376 10,154 £ 6,561 £
	Tangible Net 2021 2020 Fixed Current Assets Assets Total Total 147,783 18,968 166,751 159,252 3,151 52,515 55,666 54,780
	150,934 £ 71,483 £ 222,417 £ 214,032 £

13. Indemnity Insurance

Samaritans has centrally effected professional indemnity insurance to protect employees, trustees and other volunteer members of all Samaritan branches.

Chesterfield Samaritans

Profit & Loss Account for the Year Ended 31st March 2021

£ £ 29,254 3,106 28,715 61,075 32 - 19,864 - 9,040 523 502 - - 841 - 130 525 - 46 - 398 1,639 33,540 27,535 £ £ £ 3,151 53,810 25 - - - 1,444 14 55,293 162 53 1,242 325 996 2,778 52,515 55,666 £ 54,780 27,535 1,152 1,100 1,497 - 18 - 25,000 - 2,386 - 55,666 £ Year Ended 2021 Year Ended 2021	£ £ 52,232 363 - 52,595 936 230 21,784 - 12,374 1,198 522 91 719 157 112 532 - 193 22 441 1,535 40,846 11,749 £ £ £ 4,790 50,309 25 - 600 - - 14 50,948 97 - - 75 786 958 49,990 54,780 £ 65,376 11,749 1,277 818 - 108 - 20,000 - 2,696 - 54,780 £ Year Ended 2020 Year Ended 2020	£ £ 52,232 363 - 52,595 936 230 21,784 - 12,374 1,198 522 91 719 157 112 532 - 193 22 441 1,535 40,846 11,749 £ £ £ 4,790 50,309 25 - 600 - - 14 50,948 97 - - 75 786 958 49,990 54,780 £ 65,376 11,749 1,277 818 - 108 - 20,000 - 2,696 - 54,780 £ Year Ended 2020 Year Ended 2020
£ 32 - 19,864 - 9,040 523 502 - - 841 - 130 525 - 46 - 398 1,639	£ 936 230 21,784 - 12,374 1,198 522 91 719 157 112 532 - 193 22 441 1,535

£ 53,810 25 - - - 1,444 14	£ 50,309 25 - 600 - - 14
55,293	50,948
162 53 1,242 325 996	97 - - 75 786
2,778	958

		54,780 £
		65,376 11,749 1,277 818 - 108 - 20,000 - 2,696 -
		54,780 £

CHARITY COMMISSION No. 1170279

CHESTERFIELD SAMARITANS

ACCOUNTS FOR THE YEAR ENDED

31ST MARCH 2021

Chesterfield Samaritans

Contents

Trustees & Officers	3
Trustees' Report	4 - 5
Report of the Independent Examiner	6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the Accounts	9 - 13
Profit & Loss Account	14

Chesterfield Samaritans

Trustees & Officers

Trustees	Mr P Gately
	Mr T Harding	(Resigned 2 June 2020)
	Mrs J Ottewell
	Mrs S Wood
	Mrs J Tweedy	(Director and Chair of Trustees)
	Mrs T Lowen
	Mr J Greaves	(Appointed 17 August 2020) (Resigned 1 May 2021)
	Mrs L Francis	(Resigned 1 June 2021)
	Ms M Bradbury	(Appointed 1 June 2021)
Accountant	360 Accounting	Limited
	123 Saltergate
	Chesterfield
	Derbyshire
	S40 1NH
Bankers	National Westminster Bank plc
	5 Market Place
	Chesterfield
	S40 1TW
Solicitors	BRM Solicitors
	Gray Court
	99 Saltergate
	Chesterfield
	S40 1LD
Registered Office	121 Saltergate
	Chesterfield
	Derbyshire
	S40 1NH

Chesterfield Samaritans

Trustees' Report for the Year Ended 31st March 2021

The Trustees submit their annual report and the financial statements for the Year Ended 31st March 2021.

Status & Administration

Statement of Trustees' Responsibilities in respect of the Financial Statements

i) select suitable accounting policies and apply them consistently

Activities & Objectives

The Charity's objectives are:-

To promote a better understanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health; and

To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objectives.

In pursuance of these objectives, the Charity maintains a property in Chesterfield, which is used as a base for its listening services.

Chesterfield Samaritans

Trustees' Report for the Year Ended 31st March 2021 (cont)

Organisation

The primary source of funding for the work of the Charity is a shop in Chesterfield, which is staffed by a paid shop manager and a number of volunteers.

Review of the Activities

This constituted the forth financial year of activity under the Charity’s CIO status.

Income totalled £6,764 (2020: £2,885) (Excluding the shop profits & donations from Samaritans of Chesterfield).

Expenditure was in the amount of £25,914 (2020: £21,634).

The charity shop generated a profit of £27,535 (2020: £11,749) (Excluding donations from Samaritans of Chesterfield).

This resulted in a overall net income of £8,385 (2020: net expenditure of £7,000).

The Charity's cash position was in the amount of £69,412 (2020: £63,905).

Reserves Policy

Risk Review

Independent Examiners

A resolution that 360 Accounting Limited will be appointed, will be proposed at a general meeting.

Approved by the Trustees on and signed on their behalf by:-

Mrs J Tweedy Director and Chair of Trustees

Chesterfield Samaritans

Independent Examiners Report to the trustees of Chesterfield Samaritans for the Year Ended 31st March 2021

I report on the accounts of the Charity for the year ended 31st March 2021, which are set out on pages 4 to 14.

Respective Responsibilities of Trustees & Examiners

The Charity's Trustees are responsible for the preparation of the accounts.

The Charity's Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (the 2011 Act),

Also that, although an Independent Examination is not required, the Trustees have elected to request one.

It is my responsibility to:-

i) examine the accounts under section 145 of the 2011 Act;

Basis of Independent Examiner's Statement

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

i) which gives me reasonable cause to believe that, in any material respect, the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr Martin Swain 360 Accounting Limited

123 Saltergate Chesterfield Derbyshire S40 1NH

Chesterfield Samaritans

Statement of Financial Activities

for the Year Ended 31st March 2021

Note Income: Donations & Gifts Other trading actvities Fundraising Transfer from Samaritans of Chesterfield Total income Expenditure on: Fundraising Costs 4 Charitable Expenditure Charitable activities Direct Costs 5 Support Costs 6 Management & Admin 7 Total expenditure Net (expenditure)/ income Net (expenditure)/ income Before other recognised gains/(losses) Net Movement in Funds Total Funds Brought Forward at 1st April 2020 Total Funds Carried Forward at 31st March 2021	Unrestricted Restricted Total Total Funds Funds 2021 2020 £ £ £ £ 6,764 - 6,764 2,885 27,535 - 27,535 11,749	Unrestricted Restricted Total Total Funds Funds 2021 2020 £ £ £ £ 6,764 - 6,764 2,885 27,535 - 27,535 11,749
	34,299	- 34,299 14,634
	1,481	- 1,481 1,003
	12,095 6,916 5,422	- 12,095 10,583 - 6,916 4,628 - 5,422 5,420
	24,433	- 24,433 20,631
	25,914	- 25,914 21,634
	8,385 8,385	- 8,385 (7,000) - 8,385 (7,000)
	8,385 214,032	- 8,385 (7,000) - 214,032 221,032
	222,417	- 222,417 214,032

Chesterfield Samaritans

Balance Sheet

for the Year Ended 31st March 2021

£ £	£ £ 150,934 £ 12,225 69,412 81,637 10,154 71,483 £ 222,417 £ 55,666 £ 166,751 £ 222,417 £ Year Ended 2021	£ £ 154,626 £ 2,062 £ 63,905 £ 65,967 £ 6,561 £ 59,406 £ 214,032 £ 54,780 £ 159,252 £ 214,032 £ Year Ended 2020	£ £ 154,626 £ 2,062 £ 63,905 £ 65,967 £ 6,561 £ 59,406 £ 214,032 £ 54,780 £ 159,252 £ 214,032 £ Year Ended 2020
	£ 12,225 69,412
£	81,637	65,967 £
£	10,154	6,561 £

			214,032 £
			54,780 £ 159,252 £
			214,032 £

The notes on pages 9 to 13 form part of these financial statements.

Approved by the Trustees on and signed on their behalf by:-

Mrs S Wood Director and Chair of Trustees Mr P Gately Treasurer and Trustee

Chesterfield Samaritans

for the Year Ended 31st March 2021

Notes to the Accounts

1. Accounting Policies

Basis of Accounting

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated.

The Charity operated under SORP (FRS 102) in the current year, there were no transitional adjustments.

Income

Donations and legacies are accounted for when received by the Charity. Other income is accounted for on an accruals basis as far as it is prudent to do so.

Expenditure

Expenditure is accounted for on an accruals basis and includes Value Added Tax where applicable.

Taxation

As a registered charity the charity is generally exempt from Income and Corporation Tax.

Overheads

Premises overheads are aggregated and allocated to the various functional activities of the Charity on a basis determined by the Trustees.

Any costs which cannot be specifically identified to a functional activity of the Charity are included in management and administration costs.

Depreciation

Depreciation is calculated to write down the cost, less estimated residual value, of each asset over its expected useful life. The rates used are as follows:-

Freehold Property 2% Straight line basis Fixtures, Fittings & Equipment 25% and 20% Straight line basis

Chesterfield Samaritans

Notes to the Accounts (continued)

for the Year Ended 31st March 2021

2. Premises Overheads Insurance Rates Repairs & Renewals Water Light & Heat Telephone Cleaning Depreciation Allocated to:- Direct Charitable Expenses [80%] Fundraising & Publicity [10%] Management & Administration [10%] 3. Staff Costs Wages & Salaries	2021 930 910 2,748 217 3,397 110 493 3,213 12,018 £ 2021 9,614 1,202 1,202 12,018 £ 2021 21,050 £	2020 - 785 461 (73) 3,021 130 63 3,187
		7,574 £
		2020 6,173 771 771
		7,715 £
		2020 21,053 £

None of the Trustees or persons connected to the Trustees received any remuneration or other benefits arising from the funds of the Charity.

During the year the total amount reimbursed to 4 Trustees, members of the Charity's Management Committee, in respect of the travel costs and other expenses was £824 (2020: £871).

The average number of employees during the year was 3 (3 in 2020).

Chesterfield Samaritans

Notes to the Accounts (continued)

for the Year Ended 31st March 2021

4. Fundraising Costs Advertising & Publicity Direct Fundraising Costs Share of Premises Overheads 5. Direct Charitable Expenditure Vodafone Listener Service Volunteer Training & Support Costs Volunteer Travel Expenses Share of Premises Overheads 6. Support Costs Contribution to General Office 7. Management & Administration Costs Postage, Printing & Stationery Wages AGM/Branch Meeting Costs Refreshments Share of Premises Overheads Accountancy Sundry Expenses Subscriptions Christmas Party Gifts Computer running costs Depreciation	2021 194 85 1,202 1,481 £ 2021 1,570 45 866 9,614 12,095 £ 2021 6,916 £ 2021 982 1,186 - 309 1,202 550 55 365 - 436 189 148 5,422 £	2020 176 70 757
		1,003 £
		2020 1,877 200 2,446 6,060
		10,583 £
		2020 4,628 £
		2020 1,060 1,543 309 397 757 365 55 230 288 74 194 148
		5,420 £

Chesterfield Samaritans

Notes to the Accounts (continued)

for the Year Ended 31st March 2021

£ £ £	Shop Equipment 8,195 £ - £ - £	Office Premises 159,345 1,308 -	Office Equipment Total 592 £ 168,132 £ - £ 1,308 £ - £ - £
£	8,195 £	160,653	592 £ 169,440 £
£ £ £	3,405 £ 1,639 £ - £	9,750 3,213 -	351 £ 13,506 £ 148 £ 5,000 £ - £ - £
£	5,044 £	12,963	499 £ 18,506 £
£	3,151 £	147,690	93 £ 150,934 £
£	4,790 £	149,595	241 £ 154,626 £

The Title of the freehold premises is held by the Samaritans as custodian Trustee. The Charity is subject to a Trust Deed in respect of these premises.

9. Debtors Gift Aid Prepayments Other debtors PAYE Rounding 10. Cash at Bank & on Hand Cash at Bank Cash on Hand	Shop - - 1,444 - 14	2021 2020 Branch Total Total - - 600 253 253 - 10,500 11,944 1,433 - - - 14 28 29
	1,458 £ £	10,767 12,225 £ 2,062 £
	Shop 53,810 25	2021 2020 Branch Total Total 15,577 69,387 63,880 - 25 25
	53,835 £ £	15,577 69,412 £ 63,905 £

Chesterfield Samaritans

Notes to the Accounts (continued)

for the Year Ended 31st March 2021

11. Creditors Creditors VAT Net wages PAYE Accruals 12. Analysis of Net Assets Between Funds Unrestricted Funds Shop Funds	Shop 162 996 1,242 325 53	2021 2020 Branch Total Total - 162 97 - 996 786 - 1,242 75 - 325 - 7,376 7,429 5,603
	2,778 £ £	7,376 10,154 £ 6,561 £
	Tangible Net 2021 2020 Fixed Current Assets Assets Total Total 147,783 18,968 166,751 159,252 3,151 52,515 55,666 54,780
	150,934 £ 71,483 £ 222,417 £ 214,032 £

13. Indemnity Insurance

Samaritans has centrally effected professional indemnity insurance to protect employees, trustees and other volunteer members of all Samaritan branches.

Chesterfield Samaritans

Profit & Loss Account for the Year Ended 31st March 2021

£ £ 29,254 3,106 28,715 61,075 32 - 19,864 - 9,040 523 502 - - 841 - 130 525 - 46 - 398 1,639 33,540 27,535 £ £ £ 3,151 53,810 25 - - - 1,444 14 55,293 162 53 1,242 325 996 2,778 52,515 55,666 £ 54,780 27,535 1,152 1,100 1,497 - 18 - 25,000 - 2,386 - 55,666 £ Year Ended 2021 Year Ended 2021	£ £ 52,232 363 - 52,595 936 230 21,784 - 12,374 1,198 522 91 719 157 112 532 - 193 22 441 1,535 40,846 11,749 £ £ £ 4,790 50,309 25 - 600 - - 14 50,948 97 - - 75 786 958 49,990 54,780 £ 65,376 11,749 1,277 818 - 108 - 20,000 - 2,696 - 54,780 £ Year Ended 2020 Year Ended 2020	£ £ 52,232 363 - 52,595 936 230 21,784 - 12,374 1,198 522 91 719 157 112 532 - 193 22 441 1,535 40,846 11,749 £ £ £ 4,790 50,309 25 - 600 - - 14 50,948 97 - - 75 786 958 49,990 54,780 £ 65,376 11,749 1,277 818 - 108 - 20,000 - 2,696 - 54,780 £ Year Ended 2020 Year Ended 2020
£ 32 - 19,864 - 9,040 523 502 - - 841 - 130 525 - 46 - 398 1,639	£ 936 230 21,784 - 12,374 1,198 522 91 719 157 112 532 - 193 22 441 1,535

£ 53,810 25 - - - 1,444 14	£ 50,309 25 - 600 - - 14
55,293	50,948
162 53 1,242 325 996	97 - - 75 786
2,778	958

		54,780 £
		65,376 11,749 1,277 818 - 108 - 20,000 - 2,696 -
		54,780 £