2024-03-31-accounts

CHARITY COMMISSION No. 1170279 ANNUAL REPORT OF THE TRU5fEES AND FINANaAL &4TATEMENT5 FOR THE YEAR ENDED 31 MARCH 2024 SAMARITANS Chesterfield Page l of 17

Trustees & Officers Trustees. Report Report of the Independent Examiner ststement of Financial Activities Balance Sheet Notes to the Accounts 10-15 Shop Trading Profft & Loss Account 16 Shop Balance Sheet 17 Page 2 of 17

Trustees & Officers Mr5 J Tweedy Ms V Nuttall Mrs S Wood Mr D Maddox Ms G Vauclair MSJ A Lynegar Ms K H Dickinson (Resigned 0110712024) (Resigned 0110712024) IResigned OV0712024) (Appointed 1510112024) (Appointed 06107120241 (Appointed OV0712024) Dey and Co. 41 Clarence Road Chesterfield Derbyshire S40 ILH Bankers National Westminster Bank plc 5 Market Place Chesterfield S40 ITW BRM Solicitors Gray Court 99 Saltergate Chesterfield 540 ILD 121 Salter8ate Chesterfield Derbyshire S40 INH Page 3 of 17

Triistees, Rep(Yt for the year ended 31 Mwth 2024 The Trustees submit their annual report and the finanaal ststements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note l on page 9 and comptry with the Charity's constTtution and the Charities Act 2011. l. Status & Administrati The Charity is a Charitable Incorporated O(ganisation (ao), registered as charity number 1170279 and operatin8 as an affiliated branch of the national Samaritan5 charity organisation (charity number 219432). tt is registe￿d with the Charity Commission and is re8ulated by its rules. which were adopted on 1st April 2017. The Chariws 8overnin8 body is a Board of Trustees. thaired by the Director of the Charty. The Director is appointed in accordance with the Director Selection Policy and he/she represents the Charity at the annual national Council of Samaritans meeting and oversees all aspects of Charity work in relation to the service it provides to callers. The remaining Trustees are elected annualty at the Annual General Meeting by the members of the Charity. No other body is entitled to appoint any of the Trustees. All Trustees receive continuing trainin8. The Trustees who have served durin8 the year are shown on page 3. There a￿ no corporate trustees. 2. Statemert of Tru5tees' ResP￿SIbl￿deS In rtspect of the Flnandal Statem The Trustees are responsible for preparin8 the Tnjstees. Annual Report and the financial statements in accordance with applicable law and United Kingdon Accounting Standards (United Kingdom Generally Accepted Accounting practi￿). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charrty and of the incomin8 resources and application of resources of the charity for that period. In preparing those financial statements. the Trustees are required to: selert suitable accounting policies and apply them consistently; ObseThe the methods and principles in the charities SORP {FRS102): make judgements and estimates that are reasonable and prudent: state whether applicable accounting stsndards have been followed." and 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 ￿sponsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity, and to enable them to ensure that the financial ststements compty with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safe8uardin8 the assets of the Charity. and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Page 4 of 17

1. Acti￿￿e5 & Obpcllb The objectives of the Charity are: To enable persons in Chesterfield and the surrounding area and elsewhere who are experiencing feelings of distress or despair, including those who may be at risk of suicide, to receive confidential emolional support at any time of the day or night in order to improve their emotional health and to reduce the Inciden￿ of suicide: To promote a better understanding in society of suicide. suicidal behaviour, and the Yalue of expressing feelings which may otherwise lead to SUiCKle or impai￿d emotional health" and To collaborate with and support the Samaritans national charity and its affiliated branches in fuffilling these objective In pursuan￿ of these obiectrves, the Charity mairrtains a property in Chesterfield. which is used as a base for its listening services.
2. lknanisatl¢ The Charity is governed lry a Board of Trustees. chaired by the Branch Director. The day-tO- day management is in the hands of an Operations Team. which is comprised entirely of volunteers. The work of the Operations Team is led lry the Branch Director. and supported a number of other volunteers. The Charity is partly funded by a shop in Chesterfield. which is staffed Iy a paDd shop manager and a number of other volunteets.
3. Re¥lew of the Acmies This constituted the seventh financial year of actsvity under the Charl￿S CIO status. A summary of the financial position and income and expenditure for the year is given on pages 8 to 17. During the year ended 31 March 2024. the Charity achieved a surplus of income over expenditu￿ of £ 14.54712023: deficit of £28,465). Income excluding shop trading was £26,381 (2023: £18.133) and expenditure was £ 18.76612023: £51367) Turnover from the Charity's shop for the year was £ 44.￿ {2023: £43,536). The shop posted a trdding surplus Icontribution to charity funds) of £ 6,932 (2023: Surplus £4.769) The Charity's cash balan￿$ at the end of the year were £ 54,148 (2023: £47.547). The Gift Aid Overclaim refiected in the 2022n3 Report and Accounts has been amicably resolved with HMRC arKI settled in the sum of £14,861 without further penalty or interest charges. Page 5 of 17

The Trustees have established a ￿)1￿ whereby the funds not committed or invested in tangible assets {the 'free ￿SerVes.) held by the Charity should be equivalent to the cost of operating the branch for twelve months in addition to the cost which would be incurred by the immediate replacement of its high cost equipment. In the v*w of the Trustees, the free reserves are within this limit. 7. Risk Review The Trustees have conducted a review of the major risks to which the Charity is exposed. in particular those relating to its operations and finan￿$, and a￿ satisfied that adequate Systems are in place to mitigate those risks. 8. Independent Examlners A resolution woposing that Dev & Co be rfrappointed as independent examiner will be pro￿ed at the annual general meeting. Approved try the Trustees and soned on their behalf bv: Ms G Vaudair Director and Chair of Trustees 18 September 2024 Page 6 of 17

Independent Examlnerf5 Repwt to the trustees of Chesterfield 5amarftans ts the year ended 31 Marth 2024 I rep)rt to the charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2024, which are set oirt on pages 8 to 17. Resp(￿51b111tre$ and ba* of the rewt As the charivs trustees you are ￿spOnsIble for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 (the Art). I report in ￿$pert of my examination of the chariws accounts carried out under section 145 of the Act and In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145 (5)(b) of the Act. Independent examinerfs statement I have completed my examination. I confimi 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 charity as required by section 130 ofthe Art; or the accounts do not accord with those records: or the accounts do not compty with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2(M)8 other than any reqU1￿ment 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. Mr T J Dey FCCA ACA Dey&Co 41 Clarence Road Chesterfield Derbyshire S40 ILH 18 September 2024 Page 7 of 17

Statement of Finanual Artivities fry the year ended 31 Marth 2024 Note Unrestricted Funds Total 2024 Total 2023 Funds Income Donations. Gifts & Legacies Grants Other trading activities: Shop Contribution Bank Interest Earned 16,299 9.518 16,299 9,518 9,883 8,250 6,932 564 6.932 564 4,769 Total Income 33313 33,313 22,9)2 Expenditure Fundraising Costs 1,328 1,328 3,239 Charltable Expendlture Charitable activities Dirert Costs Support Costs Management & Admin Costs 9,848 9,848 25,557 1.258 21.313 48.128 5.186 17,438 5,186 17.438 Total Expenditure 18,766 18,766 51,367 Net {expenditure)fincome 14y7 14y7 (28,4651 Net (expenditure)/income". Before other recognised gains/(lossesl 14,547 14,547 128,465) 14et movement in funds 14,547 14,547 (28,465) Total funds brought fonNard at l April 2022 180.317 180,317 208,782 Total funds carried forward at 31 March 2023 194 194 180,317 Page 8 of 17

Balance Sheet as at 31 Marth 2023 2024 2023 Tangible assets 146.734 150,813 Debtors Cash at bank & in hand 2,247 54,148 56395 1.227 47.547 48.774 io Amounts fallin due within l year li 8.265 19.270 Net current assets/(liablllts 48,130 29.504 Total assets less current liabilhles 194 180317 Shop FurMIs Branch Funds 12 12 3.052 191,812 31.185 149,132 Total Funds iy 180,317 The notes on pa8e5 10 to IS fom part of these financial statements. Approved ty the trustees on 18 September 2024 and 4ned on their behalf ty. Ms G Vauclair (Director and Chair of Trustees) Mr D Maddox (Treasurer and Trustee) Page 9 of 17

l. Accounting Poliaes Basis of A(C￿ntIng These financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practyce {SORPI applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS102), the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from l January 2019. The Charity constitutes a public benefft entity as defined by FRS102. The Charity operated under SORP (FRS 1021 in the current year. and there were no transitional adjustments. The financial ststements a￿ prepared on a going COn￿M basis. and are presented in Sterlin& which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the histofical cost convention with items recognised at C05t or tTrnsaction value unless Otherwise stated, modified to include certain items at fair value. The significant accounting policies applied in the preparation of these financial statements are set out below. These poliues have been consistently applied to all years presented unless otherwise stated. Fund ac£ountlng Unrestrirted charitable fuNls a￿ available for use at the discretion of the Trnstees in the fvrtherance of the general objectives of the Charity. Restricted funds are subject to restrictions on expenditure imposed by the donor or the Trustees, or throu8h the ternis of an appeal. Income Donations and legacies are accounted for when ￿e1rdble except when donors specrfy that donatyons and grants given to the Charrty must be used in future accounting periods or when specified conditions are met. in which case the income is not included in incoming resources until those periods or until the conditions have been met. Other income is accounted for on an accruals basis as far as it is prudent to do so. The walue of goods donated for sale in the Charity's Shop is recognised as income only when sold. Expenditure Expenditure is accounted for on an accruals basis and includes Value Added Tax (VAll where applicable. Page 10 of 17

Taxall¢ The Charity is registered vmh the Charity Commissioners under the wovisions of the Charities kt 1960. In accordance with the provisions of s505 of the Income and Corporation Taxes Act 1988. the Charity is generally exempt from Income and/or Corporation Tax on any surplus of income over expendI￿re. Premises overheads are aggregated and allocated to the various functional activities of the Charity on a basis detemiined by the Trustees. Any costs which cannot be aggregated and specffically identified to a functional activity of the Charity are included in management and admini5trdtion costs. Depreciation is provided on tangible fixed assets at ￿e$ cakulated to write off their cost less estimated residual value over their expected useful lives using the strdight Ibne method and the folkMin8 annual rate& Freehold Property Shop Equipment Office Equipment 2% Straight Line basis 21N Straight Line Basis 25% Straight Line Basis 2024 2023 Unrestricted Totsl Insurance Rates Repairs & Renewals Water Light & Heat Telephone Cleaning Depreciation 1.280 1,280 1,187 891 17.532 739 81 3.801 436 174 3.373 10,734 739 81 3,801 436 174 3,373 10.734 5,546 105 157 3,373 29379 Allo&ited to: Direct Charitable Expenses Fundraising & Publictty (io%) Management & Administration (10%) 8.588 1,073 1,073 10.734 23.503 2,938 2,938 29379 1.073 1.073 10.734 Page 11 of 17

1. 5tsff Costs 2024 2023 Shop wages and salaries Cleaning wages and salaries Employerfs pension costs 17,514 1,657 224 16.(X17 1,530 279 19395 I7￿16 None of the Trustees or any person connected to the Trustees reCeI￿d any remuneration or other benefits arising from the funds of the Charity in the year (2023 . Nil) During the year the total amount reimtxJr5ed to 4 Trustees (2023 . 5 Trustees). members of the Charity's management Comm￿ee. in ￿SpeCt of travel costs and other expenses, amounted to £1.682 (2023 . £3.117). The average number of employees during the year was 212023 . 2 employees)
2. Fundraisi￿ Costs 2024 2023 Athiertising and Publicity Direct fundraising Costs Share of premises overheads (Note 2) 242 13 1,073 301 2,938 3.239
3. Direct Charitable Expendlture Vodaphone Listener Servi Volunteer Training & support Costs Volunteer Travel Expenses Share of premises overheads (Note 2) 523 95 642 8,588 254 23,503 25557 Page 12 of 17

2024 2023 Contrilmrtion to General Office 1.258 7. Managemert & Athin1Stra￿ Costs Wages & Salaries {Note 31 Share of ￿miseS overheads (Note 21 Subscriptions Legal & ProfessM)nal fees Accountancy Postage, printing & stslionery AGM/Branch Meeting Costs Refreshments Gift Aid Overclaim Sundries Depreciation 1.657 1.073 275 1.530 2.938 275 542 830 360 959 450 157 14.375 114 269 269 21313 8. Tangible fixed Assets Totsl Equipment Equipment At l April 2023 Additions in Year Diswsals in year At 31 Marth 2024 9.434 168.653 179.753 168.f)53 179.753 At l April 2023 Charge for the year Eliminated on disposal At 31 Marth 2024 8,195 437 19,7(P3 3.373 1,036 269 28.940 4,079 33A119 Net Book Value At 31 Marth 2024 145571 361 146.n4 At 31 Marth 2023 1239 148.944 The title of the freehold premises is held kry the Samaritans as custodian trustee. The Charity is subject to a Trust Deed in res￿ of these premises. Page 13 of 17

Branth Total 2024 2023 Trade Debtors Prepayments HMRC VAT 449 15 3(K) 449 1498 315 1483 532 764 2247 1,227 10. Cash at Bank & On Hand Branth Totsl 2024 2023 Cash at Bank Cash on Hand 2.324 50.825 53.149 46,915 632 So￿5 54.148 47547 li. Creditors Totsl 2024 2023 Trade Creditors Accruals Deferred Income- Foundation Derbys. Grant HMRC PAYEINI Pension Fund HMRC Gift Aid 1.318 3.610 1.319 4.160 926 2.109 550 222 222 374 15,861 19.270 I￿3? 8.265 Pa8e 14 of 17

11 Analysis of Net Assets Between Funds Tangible Fixed Net Total 2024 2023 Branth Funds Unrestrirted Restricted Total Branch Fun(ts 145,932 44,380 1,SLX) 45.880 I￿,312 1,500 191,812 149.132 145,932 149.132 Shop Funds Unrestricted Restricted Totsl sI￿P Funds 1.250 2,052 31,185 802 2,250 3.052 31.185 146.734 48.130 I94￿64 180,317 13. Indemnity Insuran The national Samaritans Chaiity has centrally effected professional indemnity insurance to protert employees, trustees and other volunteer members of all Samaritans branches. 14. Related Party Disdosures None of the Trustees made a gift of land or substantial other asset to the charity during the year or seek to influence the Trustees. Page 15 of 17

Shop Tradlng ￿offt & Loss Account for the year ended 31 Marth 2023 2024 2023 Income Sales Grants 44.406 43.536 44.406 43536 Expenditure Purchases/Sales Commission Wages & Salaries Employer's Pension Costs Rent. Rates & Water Li8ht & Heat Repairs & Renewals Travel Expenses Accountancy Printing & Stationery Telephone Subsistence/Refreshments Card Temiinal Charges Sundries Advertising Small Equipment Depreciation 714 17,514 224 13.640 1.548 496 iio 426 136 335 47 913 441 376 117 437 799 16,LK17 279 14,249 2,(K15 1,253 112 360 176 445 22 778 679 1603 137,4741 (38.7671 Profft for the year 6.932 4.769 Page 16 of 17

Shop Balance Sheet as at 31 Marth 2024 2024 2023 1.239 Cash at Bank Cash on Hand Trade Debtors Pfepayments Other Debtors- HMRC VAT 2.324 28,770 632 315 449 3(X) 532 30529 Current Liabilities Trade Creditors Accruals Deferred Income- Foundation Derbyshire PAYE Pension Fund 550 209 222 374 1.837 Total Net Assets/ltiabilities) 3,052 31.185 Represented Br. Brought forward Profft for year Branch Payment for shop transactions Branch Income received by shop Other account movement Shop payment for branch transactions Shop Income re￿IVed by branch Transfer from Shop to Branch VAT Refunds received by Branch VAT Payments made by branch Transfer 2V22 Gift Aid Creditor to Branch 31,185 6.932 291 61 57 (io) {I,tKM)I (31,5CQI 12,964) 25,396 4.769 1,346 190) 1224) (2.228) 730 1,486 3.052 31.185 Page 17 of 17