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
No
Yes
No
No
No
Yes
10
£ 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
No
No
£
No
No
No
No
£ 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
42
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|
2
**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||
3
**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.
4
**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
5
**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
6
**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**|
7
**Chesterfield Samaritans**
## **Balance Sheet**
## **for the Year Ended 31st March 2021**
|**Fixed Assets**
Tangible Assets
**Current Assets**
Debtors
Cash at Bank & on Hand
**Creditors**
Amounts Falling Due Within One Year
**Net Current Assets**
**Total Assets Less Current liabilities**
**Represented by:-**
Shop Funds
Unrestricted Funds
**Total Funds**|**Notes**
8
9
10
11
12
12|£
£|**£**
**£**
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
8
**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
9
**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).
10
**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
£|
11
**Chesterfield Samaritans**
**Notes to the Accounts (continued)**
## **for the Year Ended 31st March 2021**
|**8. Tangible Fixed Assets**
Cost or valuation at 1st April 2020
Additions in the year
Disposals in the year
Cost or valuation at 31st March 2021
Depreciation
At 1st April 2020
Charge for the year
Eliminated on disposal
At 31st March 2021
Net Book Value
At 31st March 2021
At 31st March 2020|£
£
£|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
£|
12
**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.
13
**Chesterfield Samaritans**
## **Profit & Loss Account for the Year Ended 31st March 2021**
|**Sales**
Sales
Gift Aid
Grants
**Less Expenses**
Purchases
Consumables
Wages & PAYE
Staff Training
Rent, Rates & Water
Light & Heat
Telephone
Repairs
Dilapidation Costs
Covid-19 expenses
Travel Expenses
Printing & Stationery
Card terminal charges
Subscriptions
Subsistence & Refreshments
Sundries
Accountancy
Depreciation
Profit For The Year
**Balance Sheet**
**as at Year Ended 31st March 2020**
**Fixed Assets**
**Current Assets**
Cash at Bank
Cash on Hand
PAYE
Gift Aid
Prepayments
Other debtors
Rounding
**Current Liabilities**
Trade Creditors
Accruals
Net wages
PAYE
VAT
**Net Current Assets**
**Represented By:-**
Brought Forward
Profit For The Year
Branch Payment for Shop Transactions
Branch income receievd by Shop
Shop Payment for Branch Transactions
Shop income received by Branch
Transfer from Shop to Branch
VAT refunds received by Branch
||**£**
**£**
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
£|
14
**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|
2
**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||
3
**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.
4
**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
5
**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
6
**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**|
7
**Chesterfield Samaritans**
## **Balance Sheet**
## **for the Year Ended 31st March 2021**
|**Fixed Assets**
Tangible Assets
**Current Assets**
Debtors
Cash at Bank & on Hand
**Creditors**
Amounts Falling Due Within One Year
**Net Current Assets**
**Total Assets Less Current liabilities**
**Represented by:-**
Shop Funds
Unrestricted Funds
**Total Funds**|**Notes**
8
9
10
11
12
12|£
£|**£**
**£**
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
8
**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
9
**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).
10
**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
£|
11
**Chesterfield Samaritans**
**Notes to the Accounts (continued)**
## **for the Year Ended 31st March 2021**
|**8. Tangible Fixed Assets**
Cost or valuation at 1st April 2020
Additions in the year
Disposals in the year
Cost or valuation at 31st March 2021
Depreciation
At 1st April 2020
Charge for the year
Eliminated on disposal
At 31st March 2021
Net Book Value
At 31st March 2021
At 31st March 2020|£
£
£|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
£|
12
**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.
13
**Chesterfield Samaritans**
## **Profit & Loss Account for the Year Ended 31st March 2021**
|**Sales**
Sales
Gift Aid
Grants
**Less Expenses**
Purchases
Consumables
Wages & PAYE
Staff Training
Rent, Rates & Water
Light & Heat
Telephone
Repairs
Dilapidation Costs
Covid-19 expenses
Travel Expenses
Printing & Stationery
Card terminal charges
Subscriptions
Subsistence & Refreshments
Sundries
Accountancy
Depreciation
Profit For The Year
**Balance Sheet**
**as at Year Ended 31st March 2020**
**Fixed Assets**
**Current Assets**
Cash at Bank
Cash on Hand
PAYE
Gift Aid
Prepayments
Other debtors
Rounding
**Current Liabilities**
Trade Creditors
Accruals
Net wages
PAYE
VAT
**Net Current Assets**
**Represented By:-**
Brought Forward
Profit For The Year
Branch Payment for Shop Transactions
Branch income receievd by Shop
Shop Payment for Branch Transactions
Shop income received by Branch
Transfer from Shop to Branch
VAT refunds received by Branch
||**£**
**£**
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
£|
14