**CHARITY REGISTRATION NUMBER: 1170372** 

## **North West Wales Samaritans Unaudited Financial Statements** 

**31 March 2023** 

## **PARKER O'REGAN TANN & CO** 

Chartered Certified Accountants Bangor Business Centre 2 Farrar Road Bangor Gwynedd LL57 1LJ 



## **North West Wales Samaritans** 

## **Financial Statements** 

## **Year ended 31 March 2023** 

||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**6**|
|Statement of financial activities|**7**|
|Statement of financial position|**8**|
|Notes to the financial statements|**9**|





## **North West Wales Samaritans** 

## **Trustees' Annual Report** 

## **Year ended 31 March 2023** 

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2023. 

## **Reference and administrative details** 

**Registered charity name** North West Wales Samaritans **Charity registration number** 1170372 **Principal office** 5 Llys Onnen Parc Menai Bangor Gwynedd LL57 4DF **The trustees** Tudur Williams (Resigned 1 October 2022) Veronica Hanson Lynda Price Jones Gillian Hubbard Eric Goulden (Resigned 22 July 2022) Ceren Williams Linda Jane Macdonald Carys Wyn Rowlands (Appointed 22 July 2022) Sian Bowen Beidas (Appointed 22 July 2022) Linda Helen Brookes-Fazakerley (Appointed 22 July 2022) **Company secretary** Veronica Hanson **Independent examiner** Miss Buddug Ritchie FCCA Bangor Business Centre 2 Farrar Road Bangor Gwynedd LL57 1LJ 

**1** 



## **North West Wales Samaritans** 

**Trustees' Annual Report** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **Structure, governance and management** 

## **Governing document** 

North West Wales Samaritans is a charitable incorporated organisation, registered with the Charity Commission on the 24 November 2016. 

## **Appointment of Trustees** 

Trustees are appointed for a maximum of a six year period. The charity appoints trustees at the A.G.M. including a secretary and a treasurer or one person to act as both secretary and treasurer, up to eight additional trustees and up to two co-opted trustees. A Branch Director is also appointed as a trustee through a process involving consultation with the charity and approved by the Board of Trustees of Samaritans Central Charity. 

## **Friends of Samaritans** 

There are two groups of the Friends of Samaritans in Bangor and Pwllheli. They support the charity by raising funds and helping at other events and their members are very valued non listening supporters. 

**2** 



## **North West Wales Samaritans** 

**Trustees' Annual Report** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **Objectives and activities** 

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. 

## **Objectives** 

The vision of the charity is that fewer people die through suicide. The charity provides confidential emotional support for people experiencing feelings of distress or despair including feelings which may lead to suicide. It also strives to provide society with a better understanding of suicide, suicidal behaviour and the value of expressing feelings that may lead to suicide. 

## **Post Covid-19** 

During 2022-23, despite restrictions being lifted in March 2022, the pandemic continued to have an effect on the activities of the charity for the first six months. Samaritan listening volunteers who were not regarded as vulnerable were able to continue to come into our Centre to undertake listening duties. Stringent safety measures, based on detailed risk assessments were in operation at the Centre to facilitate continued volunteering and these risk assessments were under constant review and updated with revised Government guidance. As a result the charity was able to continue to provide emotional support at the same level as 2021-22. 

Until 2023 all meetings of the Branch Management Team, Board of Trustees and other essential forums were conducted on Zoom, during the year, together with other Regional and Central Charity meetings. Introduction to combined in branch Face to Face/Zoom meetings started in January 2023. 

## **Activities** 

Emotional support through the telephone, Online Chat, e-mail and letter was available throughout the year but no visits were allowed to our Samaritans Centre. 

From September 2020, North West Wales Samaritans were one of five Samaritan centres responsible for inaugurating the pilot scheme of a new Online Chat service and the Branch continued to make significant contribution to this service throughout 2022-23. 

A Freephone number is available for support in Welsh or English. Information of our services is provided through the National Samaritans website and our own branch website. Bilingual leaflets are made available at strategic places and regular advertisements are placed in the local Welsh language 'papurau bro,' giving details of our Welsh Language Line. There are telephones on the two Menai Bridges linked to our Centre. 

## **Outreach** 

An important part of the work of the charity is reaching out to people in distress. We cover a large geographical area and usually attend agricultural shows, eisteddfodau, farmers' marts, visit schools, colleges and Bangor University. We have a purpose built Community Vehicle which is used in most of these outreach activities and also visits towns and villages throughout the area to publicise the services of the Samaritans.  Talks are also given to Societies who request to know more about our work. 

We have also placed boards advertising our listening services at various football and cricket grounds in our area, targeting young and middle-aged men as the incidents of suicide are much higher for men within these age brackets. 

## **Training** 

Recruitment of volunteers continues to be a priority and is continuous. Training courses for new volunteers are usually held three times a year and every prospective volunteer has the choice of completing the training through the medium of either Welsh or English and the Branch has now 

**3** 



**North West Wales Samaritans** 

**Trustees' Annual Report** _**(continued)**_ 

## **Year ended 31 March 2023** 

returned to face to face initial training. All established volunteers receive further training every year, with a combination of face to face and online training. 

## **Achievements and performance** 

## **Performance** 

Despite the significant challenges with regards to Covid-19 during the first part of the year, the branch consolidated its emotional support provided by the branch in 2022-23 on par compared with the previous year's figures. Volunteers in the Branch spent 6,912 hours on the telephone in 2022-23 (compared with 6,526 hours in 2021-22 and 6,441 hours in 2020-21), answering 27,256 calls (25,988 in 2021-22 and 25,806 in 2020-21). There was a slight decline to Online Chats answered 1,745 in 2022-23 compared to 1,924 in 2021-22, as the service continued to expand compared with 776 in 2020-21, the launch year. Correspondingly the number of emails answered was less in 2022-23 at 119 compared with 1,078 in 2021-22, this was due to the service taken over by the Emails Hub at Samaritans Central. These achievements were due to the continued tremendous commitment of our volunteers. We are most grateful to them for this unstinting commitment. 

The charity had 77 registered listening volunteers on 31 March 2023, a decrease of 14 on the previous year, with 4 of these resting, and 6 non-listening volunteers. The branch continued its opening hours, on average 148 hours a week, compared with 131 hours a week in March 2021 and 125 hours in 2020. 

## **Premises** 

The charity has a modern, fully equipped building, purchased and refurbished in 2016, which gives the branch stability and security for the future. It provides a very good working environment for our volunteers and has excellent training facilities. During 2022-23 we continued to upgrade our information technology systems to ensure we are abreast with all new technological developments to provide a first class service. 

## **Financial review** 

## **Income** 

The total income of the charity in 2022-23 amounted to £18,889 (2021-22 - £20,052) including donations of £14,032 (2021-22 - £12,076). Of the total donations for the year £4,322 (2021-22 £7,401) was restricted for marketing and Welsh language expenditure. Also included in the income were legacies and contributions in memory of £115 (2021-22 - £1,010). Fund raising events income was £1,670 (2021-22 £1,909 last year included shop income) and the Friends of Samaritans raised £437 (2021-22 - £723). Grant aid towards costs of £1,500 was received from Gwynedd Council who also waived the discretionary 20% payment of rates on the building and the Branch is sincerely grateful to the Council for this financial help. Additional grant aid towards the cost of heat and light was received from Central Samaritans in this year. 

## **Expenditure** 

Expenditure in 2022-23 was £40,816, higher than in 2021-22, £30,822. The increase in expenditure was due to an increase in both Volunteer Travel of £12,274 (2021-22 £7,047) and in relation to restricted expenditure on marketing and promoting the service. The costs included adverts in the community, translation and training materials. The cost incurred with the community vehicle for the Outreach Work amounted to £4,689 (2021-22 £1,381) 

## **Funds in Hand** 

At the end of the financial year £25,458 was carried forward, £17,435 less than in 2021-22; this is in line with the Charity's Policy to aim to keep approximately twelve to eighteen months of operating costs in reserve to ensure stability of the Branch. 

**4** 



North West Wales Samarltans
Truslees, Anrnwl R•port
Year ended 31 March 2023
The trustoos. anThJal report was apwoved on *) June 2023 and on bèhalf of tho bxrd of
trustee8 by.
C8r8n WIMams
Tru8ts8

North West Wales Samaritans
Independent Examlner's Report lo the Trustees of North West Wales
Samaritans
Year ended 31 March 2023
I report lo ihe trustees on my examin81ion ol the tinancial statements of North W95t Walgs SamarllanB
fth& ch8rfVI lor tho yeaT end&J 31 March 2023.
R•sponslbllttleJ and bas18 ol rèport
As the Iruslee8 Ot thè charlty you are reSponsI￿e tor the weparation ot the flnancial statements In
accordance the requlremonts of the Charities Act 2011 11he ACVI.
I rfjport in res￿1 of my examlnation of the chartys finandal statemenls carried out undgr SO￿t0n 145
of thè 2011 Acl and in ca￿￿n9 out my examination I have folkjwed atl the 8wlicable Directicns given
bythe Ch8rty CtsrnmigsK)n undèr secti¢M 14515llbl of the Act.
Independent éxamln¢rf$ statomgnt
I have cotTwleted my examwiation. I confimi thal no material matters have Qomo to rny attentkjn In
conrwtion wlih Ihe examlnalion g￿ing me cause lo bell&ve Ihat in any material resp8cI:
8ccounling reconjs were nol kept in respect of the ¢hartLy as required by seclkm 130 01 the
I., or
tho lÈnanttial statements do not accord Mlh those records.. or
tho Ilnan¢lal statements do not comply ￿ the applicablè r4uir8ments Cor￿rning Ihe fomi
and eontènt ol accounts sel out In Ihe Charities IArLounts and Reportsl Regulalions 2008
other Ihan any requiieinenl that the a(xovnts gNe a'true and fai¢ vi8w whlch is not a matter
Consider￿ as part ol an Independfrnl examinatlon.
I have no concems and have wne across no olhei rnatters ￿ connection th8 8xamination to
which altenb'on should be dravm wi this report in order to enable a proper undetstanding of the
arKounts to be reached.
Mlss Buddug Rltchle FCGA
Ind8pend9nl Examiner
Bangor Business Centre
2 Farrar Road
Baryor
G￿edd
LL57 1U
30 Junè 2023

## **North West Wales Samaritans** 

## **Statement of Financial Activities** 

## **Year ended 31 March 2023** 

||||**2023**||2022|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|12,762|4,322|17,084|18,139|
|Other trading activities|**5**|1,670|–|1,670|1,909|
|Investment income|**6**|135|–|135|4|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total income**||14,567|4,322|18,889|20,052|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Expenditure**||||||
|Expenditure on raising funds:||||||
|Costs of other trading activities|**7**|481|–|481|471|
|Expenditure on charitable activities|**8,9**|30,835|9,500|40,335|30,351|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total expenditure**||31,316|9,500|40,816|30,822|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net expenditure and net movement**|**in**|||||
|**funds**||(16,749)|(5,178)|(21,927)|(10,770)|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Reconciliation of funds**||||||
|Total funds brought forward||274,087|6,263|280,350|291,120|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total funds carried forward**||257,338|1,085|258,423|280,350|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

**The notes on pages 9 to 16 form part of these financial statements.** 

**7** 



North West Wales Samaritans
Statemenl of Fjnancial Posltion
31 Alarch 2023
2023
Not•
Tanglbb r￿ed assets
15
ZJ3.46S
237,974
(￿nent amets
Debtors
Cash al bank and In hand
2.393
40,500
42,893
24,678
25,458
Creditors: amounts falllng du8 wttlth one y•ar
Nel eurrwl wet$
Total assets less wryent li•bllllle$
17
517
24.958
42,376
258.423
258,W23
280.3￿}
280,350
Funds ol tho charlty
Restrlcted lunds
LknrgslvlGled lunds
Total charfty lunds
1,085
257,338
258.423
6,263
274.087
280,350
These ￿nanCIa stalements weie aroroved ty ￿ board of truslees aNI auknrfsed lor issue on 30
June 2023, ar¥J are signed on behall ol the board ty..
Cwen Williams
Trustee
Lynda Prke Jones
Chair
Thè notes on pag•s 9 to 16 form part ¢1 financial slat8M8nts.

**North West Wales Samaritans** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2023** 

## **1. General information** 

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 5 Llys Onnen, Parc Menai, Bangor, Gwynedd, LL57 4DF. 

## **2. Statement of compliance** 

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. Accounting policies** 

## **Basis of preparation** 

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. 

## **Judgements and key sources of estimation uncertainty** 

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal. 

## **Incoming resources** 

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 

Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

Legacy income is recognised when receipt is probable and entitlement is established. 

Income from investments is included when receivable. 

**9** 



**North West Wales Samaritans** 

**Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

**3. Accounting policies** _**(continued)**_ 

## **Resources expended** 

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: 

Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. 

Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apprortioned between the activities they contribute to on a reasonable, justifiable and consistent basis. 

## **Tangible assets** 

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. 

## **Depreciation** 

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: 

|Long leasehold property|-|Over the length of the lease|
|---|---|---|
|Fixtures and fittings|-|Straight line over 4 years|
|Motor vehicles|-|Straight line over 15 years|



## **Impairment of fixed assets** 

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. 

**10** 



**North West Wales Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

**3. Accounting policies** _**(continued)**_ 

## **Financial instruments** 

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. 

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 

Debt instruments are subsequently measured at amortised cost. 

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. 

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. 

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. 

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. 

## **4. Donations and legacies** 

||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2023**|
||£|£|**£**|
|**Donations**||||
|Donations|9,710|4,322|14,032|
|Friends of the Samaritans|437|–|437|
|**Legacies**||||
|Legacies|115|–|115|
|**Grants**||||
|Grants receivable|2,500|–|2,500|
|Covid-19 grants|–|–|–|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||12,762|4,322|17,084|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|



**11** 



## **North West Wales Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **4. Donations and legacies** _**(continued)**_ 

||Unrestricted|Restricted|Total Funds|
|---|---|---|---|
||Funds|Funds|2022|
||£|£|£|
|**Donations**||||
|Donations|4,675|7,401|12,076|
|Friends of the Samaritans|723|–|723|
|**Legacies**||||
|Legacies|1,010|–|1,010|
|**Grants**||||
|Grants receivable|1,500|–|1,500|
|Covid-19 grants|2,830|–|2,830|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||10,738|7,401|18,139|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|



|**5.**|**Other trading activities**|||||
|---|---|---|---|---|---|
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2023**|Funds|2022|
|||£|**£**|£|£|
||Fundraising events|1,670|1,670|1,502|1,502|
||Shop income|–|–|407|407|
|||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
|||1,670|1,670|1,909|1,909|
|||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**6.**|**Investment income**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2023**|Funds|2022|
|||£|**£**|£|£|
||Bank interest receivable|135|135|4|4|
|||৶৶৶৶|৶৶৶৶|৶৶৶৶|৶৶৶৶|
|**7.**|**Costs of other trading activities**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2023**|Funds|2022|
|||£|**£**|£|£|
||Shop costs|–|–|328|328|
||Fundraising event costs|481|481|143|143|
|||ৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄ|
|||481|481|471|471|
|||৶৶৶৶|৶৶৶৶|৶৶৶৶|৶৶৶৶|



**12** 



## **North West Wales Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **8. Expenditure on charitable activities by fund type** 

||||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|---|
||||Funds|Funds|**2023**|
||||£|£|**£**|
|Support costs|||30,835|9,500|40,335|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2022|
||||£|£|£|
|Support costs|||29,213|1,138|30,351|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Expenditure on charitable activities by**||**activity type**||||
|||||**Total funds**|Total fund|
||||Support costs|**2023**|2022|
||||£|**£**|£|
|Governance costs|||40,335|40,335|30,351|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Analysis of support costs**||||||
||Governance|Charitable|Restricted|||
||costs|activities|activities|**Total 2023**|Total 2022|
||£|£|£|**£**|£|
|Premises|7,732|–|–|7,732|6,458|
|General office|4,147|64|6,046|10,257|7,818|
|Members expenses|12,274|–|–|12,274|7,047|
|Accountancy fees|500|–|–|500|500|
|Depreciation|4,509|–|–|4,509|4,771|
|Contribution to Head||||||
|Office|374|–|–|374|–|
|Motor vehicle expenses|–|1,235|3,454|4,689|1,381|
|Covid-19 related costs|–|–|–|–|2,376|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||29,536|1,299|9,500|40,335|30,351|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|



## **9. Expenditure on charitable activities by activity type** 

## **10. Analysis of support costs** 

The support costs of the charity have been identified and together with the governance costs are apportioned between the main charitable activities undertaken in the year. The support costs above have been allocated between the charity's main activities on the basis of direct costs, reasonable apportionment and governance costs. 

## **11. Net expenditure** 

Net expenditure is stated after charging/(crediting): 

**2023** 2022 **£** £ Depreciation of tangible fixed assets 4,509 4,772 ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ 

**13** 



## **North West Wales Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **12. Independent examination fees** 

||**2023**|2022|
|---|---|---|
||**£**|£|
|Fees payable to the independent examiner for:|||
|Independent examination of the financial statements|500|500|
||৶৶৶৶|৶৶৶৶|



## **13. Staff costs** 

No salaries or wages have been paid to employees, including the members of the committee, during the year. 

## **14. Trustee remuneration and expenses** 

During the year one or more trustees claimed expenses and had their expenses met by the charity. 

The trustees were reimbursed for expenses amounting to £2,254 (2022 - £1,633). The expenses incurred by the trustees were for travel, refreshments and printing. The number of trustees involved was three. 

## **15. Tangible fixed assets** 

||Long||||
|---|---|---|---|---|
||leasehold|Fixtures and|Motor||
||property|fittings|vehicles|**Total**|
||£|£|£|**£**|
|**Cost**|||||
|**At 1 April 2022 and 31 March 2023**|208,345|15,057|46,715|270,117|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Depreciation**|||||
|At 1 April 2022|5,200|14,487|12,456|32,143|
|Charge for the year|1,040|355|3,114|4,509|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**At 31 March 2023**|6,240|14,842|15,570|36,652|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Carrying amount**|||||
|**At 31 March 2023**|202,105|215|31,145|233,465|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|At 31 March 2022|203,145|570|34,259|237,974|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Debtors**|||||
||||**2023**|2022|
||||**£**|£|
|Prepayments and accrued income|||780|544|
|Other debtors|||–|1,849|
||||ৄৄৄৄ|ৄৄৄৄৄৄৄ|
||||780|2,393|
||||৶৶৶৶|৶৶৶৶৶৶৶|



## **16. Debtors** 

**14** 



## **North West Wales Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **17. Creditors: amounts falling due within one year** 

||||**2023**|2022|
|---|---|---|---|---|
||||**£**|£|
|Accruals and deferred income|||500|500|
|Social security and other taxes|||–|17|
||||ৄৄৄৄ|ৄৄৄৄ|
||||500|517|
||||৶৶৶৶|৶৶৶৶|
|**Analysis of charitable funds**|||||
|**Unrestricted funds**|||||
|||||**At**|
||At||**31**|**March 202**|
||1 April 2022|Income|Expenditure|**3**|
||£|£|£|£|
|General funds|274,087|14,567|(31,316)|257,338|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|||||At|
||At||31|March 202|
||1 April 2021|Income|Expenditure|2|
||£|£|£|£|
|General funds|291,120|12,651|(29,684)|274,087|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Restricted funds**|||||
|||||**At**|
||At||**31**|**March 202**|
||1 April 2022|Income|Expenditure|**3**|
||£|£|£|£|
|Restricted funds|6,263|4,322|(9,500)|1,085|
||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|||||At|
||At||31|March 202|
||1 April 2021|Income|Expenditure|2|
||£|£|£|£|
|Restricted funds|–|7,401|(1,138)|6,263|
||৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|



## **18. Analysis of charitable funds** 

**15** 



## **North West Wales Samaritans** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2023** 

## **19. Analysis of net assets between funds** 

||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2023**|
||£|£|**£**|
|Tangible fixed assets|233,465|–|233,465|
|Current assets|24,373|1,085|25,458|
|Creditors less than 1 year|(500)|–|(500)|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net assets**|257,338|1,085|258,423|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2022|
||£|£|£|
|Tangible fixed assets|237,974|–|237,974|
|Current assets|36,630|6,263|42,893|
|Creditors less than 1 year|(517)|–|(517)|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net assets**|274,087|6,263|280,350|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|



**16**