**Charity Registration No. 1170392** **Company Registration No. CE009151 (England and Wales)** ## **WORTHING SAMARITANS** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 MARCH 2021** ## **WORTHING SAMARITANS** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Trustees** Mrs L E Clark Mr C Canning Mrs H Bridgewater Mr D Holme Mr D Coldwell Mr R Martin Ms S Gardner (Appointed 15 April 2020) Ms A M Slocombe (Appointed 8 September 2020) Mr M R Shaw (Appointed 8 September 2020) Mr D Lebbell (Appointed 4 November 2020) Ms A Copeland (Appointed 1 January 2021) Ms L Nichols (Appointed 26 January 2021) Mr M White (Appointed 26 January 2021) **Charity number** 1170392 **Company number** CE009151 **Registered office** 2 Lennox Road Worthing West Sussex BN11 1DA **Independent examiner** Nathan Keeley Carpenter Box Amelia House Crescent Road Worthing West Sussex BN11 1RL ## **WORTHING SAMARITANS** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 2| |Independent examiner's report|3| |Statement of financial activities|4| |Balance sheet|5| |Notes to the financial statements|6 - 11| ## **WORTHING SAMARITANS** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2021**_ The trustees present their report and financial statements for the year ended 31 March 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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 (FRS 102) (effective 1 January 2019)". ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objective of the charity is to provide emotional support to anyone in personal distress, despairing or at risk of suicide, 24 hours a day, 365 days a year. This is provided by trained volunteers who don’t just hear but listen, either by telephone, email, or visits to the centre, for the benefit of the public mainly in the Worthing, West Sussex area. The trustees have considered the Charities Commission general guidance on public benefit when reviewing the objectives and planned activities of the charity. ## **Achievements and performance** The charity is a fully established incorporated charitable organisation. Volunteers have continued to serve the public and provide the Worthing Samaritans service since April 1969. The COVID-19 pandemic impacted our service to callers during the year. We were required to close the branch initially for a period of 6 weeks, thereafter we opened to provide phone service only. Central Samaritans required cessation of all personal calls to branches and the implementation of COVID-19 related restrictions and precautions. During the year we answered 15,615 phone calls (20,867 in 2020), replied to 936 emails (1,358 in 2019) and no text messages (2,033 in 2020). The SMS service has now been retired and the development and launch of Web Chat continues. ## **FINANCIAL REVIEW** ## **Principal fundraising sources** During the year, the shop provided 34% of total income (83% in 2020). This is significantly lower than previous years but is expected to be an isolated drop due to the impact Covid 19 had with enforced shop closures across the country. Within the year £25,266, 46% of total income, was received in government grants considered to be vital in enabling the charity to deliver help to those who contact us. ## **Exceptional expenditure** There has not been any exceptional expenditure during the year as the trustees put on hold developing potential opportunities that were in discussion due to the uncertainty Covid-19 brought. Following the year end the trustees have agreed various projects to go ahead which will involve exceptional expenditure in the year to 31 March 2022. ## **Reserves policy** Reserves provided a safety net to continue fulfilling the charity’s objective. With this in mind, it is intended to keep liquid reserves at a level that bears reasonable relationship to 12 to 18 month’s running costs of the charity. Variations outside this level are reviewed by the trustees taking into account exceptional costs and any planned expenditure in furtherance of the charity’s objectives. The trustees are reviewing the reserves above the policy levels as mentioned above and continue to assess other requests for help. ## **Investment policy and objectives** Investments are held in various securities and are reviewed annually by trustees to decide on the appropriate course of action going forward. - 1 - ## **WORTHING SAMARITANS** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_ ## **FUTURE DEVELOPMENTS** As Worthing Samaritans continues to offer the same level of service to the community and nationally, as it has since 1969, adaptations have been made within the Branch, as we learn to live with COVID-19 , to ensure our volunteers are safe. The use of technology for the recruitment and training of new and existing volunteers, together with online meetings, is well established. As we look towards potential easing of COVID-19 related restrictions we are developing a new 3-year strategy. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is governed by the Samaritans model rules, adopted April 2017. The charity is registered with the Charity Commission for England and Wales as an incorporated charitable organisation, register no 1170392. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mrs L E Clark Mrs E G Riach (Resigned 31 December 2020) Mr C Canning Mrs H Bridgewater Mr D Holme Mr D Coldwell Mr R Martin Ms S Gardner (Appointed 15 April 2020) Ms A M Slocombe (Appointed 8 September 2020) Mr M R Shaw (Appointed 8 September 2020) Mr D Lebbell (Appointed 4 November 2020) Ms A Copeland (Appointed 1 January 2021) Ms L Nichols (Appointed 26 January 2021) Mr M White (Appointed 26 January 2021) ## **Recruitment, appointment, and training of new trustees** The trustees form the Branch committee and are appointed and trained in accordance with Samaritan policy. All new trustees complete a detailed branch induction in addition to Samaritan policy induction. The committee meet regularly to ensure the charity is properly managed and governance is regularly reviewed. ## **Risk management** The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Risks are taken for review at each committee meeting. The risk register is available to all staff and volunteers. Approved by order of the board of trustees on X August 2021 and signed on its behalf by: .............................. **Ms A Copeland** Trustee Dated: ......................... - 2 - ## **WORTHING SAMARITANS** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WORTHING SAMARITANS** I report to the trustees on my examination of the financial statements of Worthing Samaritans (the charity) for the year ended 31 March 2021. ## **Responsibilities and basis of report** As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or - 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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 financial statements to be reached. ## **Nathan Keeley** Amelia House Crescent Road Worthing West Sussex BN11 1RL Dated: ......................... - 3 - ## **WORTHING SAMARITANS** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 MARCH 2021**_ |||**Unrestricted**|Unrestricted| |---|---|---|---| |||**funds**|funds| |||**2021**|2020| ||**Notes**|
**£**|**£**| |**Income from:**|||| |Donations and legacies|**2**|27,859|6,124| |Other trading activities|**3**|24,145|73,738| |Investmen t income|**4**|2,973|3,705| |**Total income**||54,977|83,567| |**Expenditure on:**|||| |Raising funds|**6**|32,680|40,324| |Charitable activities|||| |General|**7**|43,100|51,269| |**Total charitable expenditure**||43,100|51,269| |**Total resources expended**||75,780|91,593| |**Net expenditure**||(20,803)|
(8,026)| |Fund balances at 1 April 2020||774,734|782,760| |**Fund balances at 31 March 2021**||753,931|774,734| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. - 4 - ## **WORTHING SAMARITANS** ## **BALANCE SHEET** ## _**AS AT 31 MARCH 2021**_ |**Notes**
**Fixed assets**
Tangible assets
**11**
Investments
**12**
**Current assets**
Debtors
**13**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**14**
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds|**2021**
**£**
2,285
146,790
149,075
(19,479)|**£**
550,000
74,335
624,335
129,596
753,931
753,931
753,931|**2020**
**£**
2,480
162,520
165,000
(15,228)|**£**
550,627
74,335
624,962
149,772
774,734
774,734
774,734| |---|---|---|---|---| The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021. The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. The members have not required the charitable company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006 . These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Trustees on ......................... .............................. Ms A Copeland **Trustee** ## **Company Registration No. CE009151** - 5 - ## **WORTHING SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2021**_ ## **1 Accounting policies** ## **1.1 Accounting convention** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. ## **1.4 Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **1.5 Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **1.6 Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property Not depreciated Computer equipment 3 years straight line Freehold property is not depreciated on the grounds that regular maintenance is carried out the property and it is kept in good condition. Any depreciation accumulated or charged would be immaterial due to the residual value of the property. This is a departure from the SORP FRS 102 and the Companies Act 2006. However, the trustees believe this departure is required to ensure the financial statements give a true and fair view. ## **1.7 Fixed asset investments** Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. ## **1.8 Taxation** The charity is exempt from corporation tax on its charitable activities. - 6 - ## **WORTHING SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_ ## **2 Donations and legacies** |||**Unrestricted**|Unrestricted| |---|---|---|---| |||**funds**|funds| |||**2021**|2020| |||**£**|£| ||Donations|2,593|6,124| ||Grant income|25,266|-| |||27,859|6,124| |**3**|**Other trading activities**||| |||**Unrestricted**|Unrestricted| |||**funds**|funds| |||**2021**|2020| |||**£**|£| ||Fundraising events|3,865|3,177| ||Shop income|18,818|69,288| ||Ford prison income|1,462|1,273| |||24,145|73,738| |**4**|**Investmen t income**||| |||**Unrestricted**|Unrestricted| |||**funds**|funds| |||**2021**|2020| |||**£**|£| ||Helpcards Holdings Limited|1,538|1,635| ||National s avings in terest|459|634| ||Deposit account interest|976|1,436| |||2,973|3,705| |**5**|**Net movement in funds**|**2021**|**2020**| |||**£**|**£**| ||Net movement in funds is stated after charging/(crediting)||| ||Depreciation of owned tangible fixed assets|627|1,504| - 7 - ## **WORTHING SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_ ## **6 Raising funds** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**2021**|2020| ||**£**|£| |Raising donations and legacies||| |Fundraising costs|141|2,073| |Other trading activities||| |Shop expenses|32,539|38,251| ||32,680|40,324| ## **7 Charitable activities** |Depreciation and impairment
Other costs
Share of governance costs (see note 8)
**Support costs**
**Governance**
**costs**
**£**
Accountancy and legal fees
2,316
2,316
Analysed between
Charitable activities
2,316|**General**
**General**
**2021**
**2020**
**£**
**£**
627
1,504
40,157
48,894
40,784
50,398
2,316
871
43,100
51,269
**2021**Governance
costs
2020
**£**
£
£
2,316
871
871
2,316
871
871
2,316
871
871| |---|---| ## **8 Support costs** - 8 - ## **WORTHING SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_ ## **9 Trustees** There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. The trustees received mileage expenses during the period based in the rate of 45p per mile. Mileage expenses reimbursed during the period totalled £84 (2020 - £2,004). During the period four of the trustees were reimbursed for expenses paid personally. These expenses, totalling £1,247 (2020 - £1,740), were for postage and stationery, housekeeping and cleaning, repairs and maintenance, travel expenses and small general expenses. ## **10 Employees** The average monthly number of employees during the year was: |Average staff
Total wages and salaries costs for the year w ere £19,194 (2020: £18,071).|**2021**
**Number**
3|**2020**
**Number**
3| |---|---|---| There were no employees whose annual remuneration was £60,000 or more. ## **11 Tangible fixed assets** |**Cost**
At 1 April 2020
At 31 March 2021
**Depreciation and impairment**
At 1 April 2020
Depreciation charged in the year
At 31 March 2021
**Carrying amount**
At 31 March 2021
At 31 March 2020|**Freehold**
**property**
**Computer**
**equipment**
**£**
**£**
550,000
6,036
550,000
6,036
-
5,409
-
627
-
6,036
550,000
-
550,000
627|**Total**
**£**
556,036
556,036
5,409
627
6,036
550,000
550,627| |---|---|---| - 9 - ## **WORTHING SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_ ## **11 Tangible fixed assets** ## **(Continued)** ## **12 Fixed asset investments** |**Shares**
**National**
**Savings**
**Bonds**
**£**
**£**
**Cost or valuation**
At 1 April 2020 & 31 March 2021
19,335
55,000
**Carrying amount**
At 31 March 2021
19,335
55,000
At 31 March 2020
19,335
55,000
There were no movements in fixed asset investments this year, nor in the prior year.
There were no investment assets outside the UK.
**2021**
**£**
Investments at fair value comprise:
19,335
**13**
**Debtors**
**2021**
**Amounts falling due within one year:**
**£**
Other debtors
2,285|**Total**
**£**
74,335
74,335
74,335
**2020**
**£**
19,335
**2020**
**£**
2,480| |---|---| - 10 - ## **WORTHING SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_ |**14**
**Creditors: amounts falling due within one year**
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income|**2021**
**£**
148
3,391
-
15,940
19,479|**2020**
**£**
127
3,213
11,888
-
15,228| |---|---|---| ## **15 Related party transactions** There were no disclosable related party transactions during the year (2020 - none). - 11 - WORTHING SAMARITANS MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2021 ## **WORTHING SAMARITANS** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 MARCH 2021**_ |**INCOME**
**Donations and legacies**
Donations
Grant income
**Other trading activities**
Fundraising events
Shop income
Ford prison income
**Investmen t income**
Helpcards Holdings Limited
National s avings in terest
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Fundraising costs
**Other trading activities**
Shop expenses
**Charitable activities**
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Computer costs
Housekeeping and cleaning
Repairs and maintenance
Conferences, meetings and travel
Contributions to other branches
Contributions to HQ
HMP Ford expenses
General expenses|**2021**
**£**
2,593
25,266
27,859
3,865
18,818
1,462
24,145
1,538
459
976
2,973
**54,977**
141
32,539
460
1,529
2,910
3,667
254
5,484
2,216
3,255
1,924
2,415
14,699
-
140
178|**2020**
**£**
6,124
-
6,124
3,177
69,288
1,273
73,738
1,635
634
1,436
3,705
**83,567**
2,073
38,251
339
1,457
2,948
3,470
1,670
4,684
2,244
5,613
2,975
9,875
-
10,761
1,300
242| |---|---|---| ## **WORTHING SAMARITANS** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 MARCH 2021**_ |**2021**
**£**
Branch COVID-19 expenses
1,573
Training
80
Computer equipment
-
40,784
**Support costs**
Accountancy and legal fees
2,316
**Total resources expended**
**75,780**
**Net (expenditure) / income**
**(20,803)**|**2020**
**£**
-
1,316
1,504
50,398
871
**91,593**
**(8,026)**| |---|---|