CHARITY REGISTRATION NUMBER: 1170372 North West Wales Samaritans Unaudited Financial Statements 31 March 2024 Chartered Certified Accountants Bangor Business Centre 2 Farrar Road Bangor Gwynedd LL57 1 LJ North West Wales Samaritsns Financial Statements Year ended 31 March 2024 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements North West Wales Samaritans Trustees. Annual Report Year ended 31 March 2024 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. Reference and administrative detalls Registered charity name North West Wales Samaritans Charity reg•stratlon number 1170372 Principal offKe 5 Llys Onnen Parc Menai Bangor Gwynedd LL57 4DF The trustees Tudur Owen Williams Ann Catherine Evans Veronica Hanson Lynda Price Jones Gillian Hubbard Ceren Williams Linda Jane Macdonald Carys Wyn Rowlands Sian Bowen Beidas Linda Helen Brookes-Fazakerley (Appointed 19 July 2D23) (Appointed 19 July 2023) (Resigned 19 July 2023) Company sècretary Veronica Hanson Independent examlner Miss Buddug Ritchie FCCA Bangor Business Centre 2 Farrar Road Bangor Gwynedd LL57 1 LJ North West Wales Samaritsns Trustees, Annual Report (contlnued) Year ended 31 March 2024 Structure, governance and management Govèming document North West Wales Samaritans is a charitable incorporated organisation. registered with the Charty Commission on the 24 November 2016. Appointment of Trustees Trustees are appointed for a maximum of a six year penod. 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￿pted trustees. A Branch Director is also appointed as a trustee through a process involving consutstion with the charity and approved by the Board of Trustees of Samaritans Central Charity. Frfends of Samaritans There is a group of the Friends of Samaritans in Pwllheli. They support the charity by raising funds and helping at other events and their members are very valued non listening supporters. North West Wales Samaritans Trustees. Annual Report (¢onUnued) Year ended 31 March 2024 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 acts'vities. Obiectives 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. Actlvities Emotional support is provided through the telephone, Online Chat and visits to our Samarrtans Centre. A Freephone number is available for supwrt in Welsh or English. Information of our services is proV￿ed through the National Samaritans vRbsite and our own branch website. Bilingual leaflets are made available at strategic places and regular advertisements are platsd in the local Welsh Sanguage 'papurau bro,, giving details of our Welsh Language Line. There a￿ telephones on the Iwo 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 a￿a and attend events, 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 village5 throughout the area to publicise the seNices of the Samaritans, including localities where incidents of suia'de have occurred to support those communities. Talks are also given to Societies who request to know more about our work. We have also placed boards advertising our listening seNice5 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 conts'nuous. Training courses for new volunteers are usually held three times a year. All established volunteers receive further training every year. including an annual Conference arranged by the Branch in June with keynote speakers and workshops. North West Wales Samaritans Trustees. Annual Report {¢ontiftu8dJ Year ended 31 March 2024 Achievements and porfomiance Perforniance We are most grateful to all our volunteers for their unstinting commitment. The charity had 66 registered listening volunteers on 31 March 2024, a decrease of 11 on the previous year, with 6 of these resting, and 6 non-listening volunteer5. This decrease impacted on the average weekly opening hours of the Branch during the year, which was 122 hours a week in 2023-24 compared with 148 hours a week in 2022-23 and 131 hours a week in 2021-22. During the first months of 2024 however, a group of 15 new volunteer5 undertook the initial training course and when these are accepted as as fvlly registered members the numbers of volunteers will return to 2022-23 levels. Volunteers at the Branch spent 6,220 hours on the telephone in 2023-24, compared with 6,912 hours in 2022-23 and 6,526 hours in 2021-22. 25,682 calls were answered in 2023-24, compared with 27,256 calls in 2022-23 and 25.988 in 2021-22. Online Chats answered declined to 1,041 in 2023-24. compared with 1,745 in 2022-23 and 1,924 in 2021-22. Premlses The charity has a modem, fully equipwd building, purchased and refurbished in 2016, which gives the branch Stsbilty and security for the future. It provides a very good working environment for our volunteers and has excellent training facilities. Financlal review In¢omo The total in¢ome of the charity in 2023-24 amounted to £48.487 (2022-23 £18,889) including donations of £15,990 (2022-23 - £14,032). Of the total donations for the year £9,578 {2022-23 £4,322) was restricted for costs like Welsh language expenditure and the 40 Year Cetebration Book. Atso included in the income were legacies and contributions in memory of £500 {2022-23 - £115). Fun¢J raising events income was much higher £11.784 (2022-23 £1,670) in response to the increased general costs of the Charity and the Friends of Samaritans raised £1.804 {2022-23 - £437). Grant aid towards costs of £10,000 from Angle5ey County Council was received and £1,500 from Cyngor Gwynedd who also waived the discretionary 20% payment of rates on the building and the Branch is sincerely grateful to the Councils for this financial help. Additional grant aid towards the cost of living was received from Central Samaritans in this year. Expendltu Expenditure in 2023-24 was £44,681 {2022-23 £40,816). The increase in expenditure was due to increase in premises costs with the heat and light costs nearty doubling during the year. There was also a similar Inc￿aSe in telephone costs. The costs incuffed with the community vehicle for the Outreach Work amounted to £5,866 (2022-23 £4,689). Funds in Hand At the end of the financial year £33,618 was carried forward, £8,160 more than in 2022-23: this was closer to the Charity's Policy aim to keep approximatety ts¥elve to eighteen months of operating costs in reserve to ensure stability of the Branch. North West Wales Samaritans Trustses. Annual Report {¢ontinued) Year ended 31 March 2024 trustees, annual report was approved on 20 June 2024 and signed on behalf of the board of s by.. trust udur Williams Trustee North West Wales Samaritsns Independent Examiner's Report to the Trustees of North West Wales Samaritans Year ended 31 March 2024 I report to the trustees on my examination of the financial statements of North West Wales Samaritans {'the charity,) for the year ended 31 March 2024. Responslbillti8s and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirement5 of the Charitj'es Act 2011 ('the Act,). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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 examlnerfs statement I have completed my examination. I confirm that no material matters have come to my attention in onnection with the examination giving rne cause to believe that in any material respect accounting ￿CordS were not kept in respect of the charity as required by section 130 of the Act., or the financial statements do not accord with those records; or the financial statements do not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and faif 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 examinatr'on to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Miss Buddug Ritchie FCCA Independent Examiner Bangor Business Cenlre 2 Farrar Road Bangor Gwynedd LL57 1 LJ 20 June 2024 North West Wales Samaritans Statement of Financial Activities Year ended 31 March 2024 2024 Restricted funds Total funds Total fUr￿S 2023 Unrestricted funds Note Income and endowmonts Donations and legacies Other trading activities Investment income 26,716 11,784 409 9,578 36,294 11,784 409 17,084 1,670 135 Total income 38,909 9.578 48,487 18,889 Expenditure Expenditure on raising fvnds.. Costs of other trading activities Expenditure on charitable activities Total expendlture 786 37,582 615 5.698 6.313 1,401 43,280 44,681 481 40,335 40,816 38,368 Net incomel{oxpenditure) and net movement in funds 541 3,265 3,806 (21,927) Reconclliatlon of funds Total funds brought forward Total funds Carried forward 257,338 257,879 1,085 4.350 258,423 280,350 262,229 258,423 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing acts'vits'es. The notes on pages 9 to 15 fom part of these financlal statements. North West Wales Samaritans Statement of Financial Position 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets 15 229,111 233,465 Current as80ts Debtors Cash al bank and in hand 16 780 24,678 32,756 33,618 25,458 Creditors: amounts falling due withln ong year Met current assets 17 500 500 33,118 262,229 262,229 24,958 258,423 258,423 Total assets less current liabllities Net assets Funds of the charity Restricted funds Unrestricted funds 4,350 257,879 262,229 1,085 257.338 Total charlty funds 19 258,423 These financial statements were approved by the board of trustees and authorised for issue on 20 June 2024, and are signed on behalf of the board by.. Tudur Williams Trustee Lynda Price Jones Chair The nots8 on pages 9 tt) 15 forni part of these financlal statemènts. North West Wales Samaritans Notss to the Financial Statements Year ended 31 March 2024 General inforniation The charity is a public benefit entity and a registered chanty in England and Wales and is unincorporated. The address of the principal office is 5 Llys Onnen. Parc Menai, Bangor, Gwynedd, LL57 4DF. Statsment 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 accLwnts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of I￿land (FRS 102) (Charities SORP (FRS 102)) and the Charrties Act 2011. Accounting policies Basis of preparatlon The financial statements have been prepa￿d on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Golng conG?rn There are no material uncertainties about the charity's ability to conts'nue. Judgements and key sources of estlmatlon uncertainty The preparation of the financial statements requires management to make judgements, ests'mates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experien￿ and other factors, including expectations of future events that are believed to be reasonable under the circumStan￿s. Fund accountlng Unrestricted funds are available for use at the dIscret￿n 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.. Incorne from donations or grants is recognised when there is evidence of entitlement to the grft, re￿Ipt 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. North West Wales Samaritans Note8 to the Financial Statements (continue Year ended 31 March 2024 Accounting policies (contlnued) Resources expondfrd Expenditure is recognised on an accruals basis as a liability is inCur￿d. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the ststement 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 Gharitable activities includes all costs incurred by a charty in undertaking activities that further its charitsble aims for the benefit of its beneficiaries, including those support costs and costs relats'ng to the govemance of the chaiity apporttoned to charitable acts'vities. 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 be￿een the activities they contn'bute to on a reasonable, justifiable and consistent basis. Tanglble assets Tangible assets arè inits'ally 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 ts resKlual value, over the useful economic life of that asset as follows: Long leasehold propety Fixtures and fittings Motor vehicles Over the length of the lease Straight line over 4 years Straight line over 15 year5 Impaimiont ol 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 impainnents are also ￿vieWed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estim*e 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 Jar9ely independent of the cash inflows frorn other assets or groups of assets. 10 North West Wales Samaritans Notes to the Financial Statements (continued) Year ended 31 March 2024 Accounting pollcies (¢ontinuedJ 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 receNable 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 arnortised 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 objectrve evidence of impairment. an impairment loss is rewnised 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 signrficant, these are assessed individually for impairnient. Other fi'nancial assets are either assessed individually or grouped on the basis of similar Gredit risk characteristics. Any reversals of irnpaifment are recogr*ised imrnediately, 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. Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations Friends of the Samarrtans 6.412 1,804 9,578 15.990 1,804 Legacles Legacies 500 500 Grants Grants receivable 18,OC 18,000 36,294 26,716 9,578 11 North West Wales Samaritans Notes to the Financial Ststements (conllnu•dJ Year ended 31 March 2024 Donations and legacles (contlnu*d) Unrestricted Funds Restricted Total Funds Funds 2023 Donations Donatj'ons Friends ofthe Samaritans 9,710 437 4,322 14,032 437 Legacies Legacies 115 115 Grants Grants re￿1vable 2,500 2,500 17,084 12,762 4,322 Other trading activliles Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Fundraising events 11,784 11,784 1,670 1,670 Inv•stment income Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Bank interest ￿CeiVable 409 409 135 135 Costs of other tradlng actlvitl65 Unrestricted Funds Restricted Total Funds Funds 2024 Fundraising event costs 786 615 1.401 un￿strICted Funds Restricted Totsi Funds Funds 2023 Fundraising event costs 481 12 North West Wales Samaritans Notes to the Financial Statements (eontinued) Year ended 31 March 2024 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Support Costs 37,582 5,698 43,280 Unrestricted Funds Restricted Total Funds Funds 2023 Support costs 30,835 9,500 40,335 Expenditure on eharltable actlvities by activlty type Total funds 2024 Total fund 2023 Support costs Govemance costs 43,280 43,280 40,335 10. Analysis of support costs Govemance costs Charitable activities Restricted activities Total 2024 Total 2023 Premises General office Members expenses Accountancy fees Depreciation Contribution to Head Offi Motor vehide expenses 9,984 5,569 11,637 500 4,354 9,984 10,416 11,637 500 4,354 7,732 10,257 12.274 500 4,509 1,921 2,926 523 523 5,866 43,280 374 4,689 40.335 3,094 2,772 32,567 5.015 5,698 The support costs of the charity have been identified and together with the governance costs are apportioned befv￿en the main charitable activities undertaken in the year. The support costs above have been allocated between the charity's main acb'vities on the basis of direct costs. asonable apportionment and governance costs. 11. Net incomel(expendlture) Net incomel(expenditure) is stated after chargingl(credrting): 2024 2023 Depreciation of tangible fixed assets 4,354 4,509 13 North West Wales Samaritans Notes to the Financial Ststements (continued) Year ended 31 March 2024 12. Indopendent examlnation fees 2024 2023 Fees payable to the independent examiner for.. IrKlependent examination of the financial ststements 500 500 13. Staff ¢osts No sakries or wages have been paid to employees, including the members of the committee, during the year. 14. Trnstee 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 £3,144 (2023 - £2,254). The expenses incurred by the trustees were for travel. The number of trustees involved was four. 15. Tangible fixed assets Long leasehold Fixtures and propety fittings Motor vehicles Total Cost Al 1 Aprll 2023 and 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 208.345 15,057 46,715 270,117 6,240 1,040 7.280 14,842 200 15,570 3,114 18,684 36,652 4,354 41,006 15,042 Carrying amount At 31 March 2024 201.065 202,105 15 28,031 31,145 229,111 233,465 At 31 March 2023 215 16. Debtors 2024 2023 Prepayments and accrued income 862 780 17. Credltors: amounts falllng due wtthln one year 2024 2023 Accruals and deferred income 500 500 14 North West Wales Samaritsns Notes to the Financial Statements (¢ontinuedJ Year ended 31 March 2024 18. Analysis of charitable funds Unrestricted funds At 31 March 202 At 1 April 2023 Income Expenditure General funds 257.338 38,909 (38,368) 257.879 At 31 March 202 At 1 April 2022 Income Expenditure General funds 274,087 14,567 (31,316) 257,338 Restricted funds At 31 March 202 At 1 April 2023 Income Expenditure Restn"cted funds 1,085 9,578 (6,313) 4,350 At 31 March 202 At 1 April 2022 Income Expenditure Restricted funds 6,263 4,322 (9,500) 1,085 19. Analysis of net assets between fund8 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 229,111 29,268 (500) 257,879 229,111 33,618 (500) 262,229 4.350 4.350 Unrestricted Funds Restricted Totsl Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year Net assets 233,465 24,373 (500) 257,338 233,465 25,458 (500) 258,423 1.085 1,085 15