Charlty roglstration numb•r 1170392 Company r•giStratI( number CE009151 (England and Wales) WORTHING 8AMARITAN8 ANNUAL RepoRT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
WORTHING SAMARITANS LEGAL AND ADMINISTRATIVE INFORMATION Tru¥t••s Mrs H L Bridgwaler MrASpann Mr B Hugh98 Mrs T Cash Mrs G Peck M5 A Stocker (Appointed 18 August 20241 (Appointèd 16 November 2024) Charlty numbor 1170392 Company number CE009151 Roglstsred offlce 2 Lennox Road Worthing West Sussex BN111DA Indopond•nt •xamlner Caenter Box Amella Houge Crescent Road Worthlng West Sussex BN111RL
WORTHING SAMARITANS CONTENTS Pago Trustees, report Indepèndent examlnerfs report Statement ol flnanclal actlv11688 Balance sheet Notès lo the financial 8latemÈnts 6-12
WORTHING SAMARITANS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustses present Iheir annual report and financial statements for the year ended 31 March 2025. The flnancial statements have been prepar8d in accordance wllh the accountlng policies sèt out in not8 1 to th8 financial ststements and comply with the chafity's goveming documenl, the Companles Act 2006 and 'Aocounting and Reporting by Charities.. Statement of Recommended Pra¢tioe applicable to charities preparing their accounts In accordance with the Finanoal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019).. Objectlvos and actlvltias The objective of the charity Is to provide emottonal support to anyone in Fersonal dlslress, despalrfng or at rtsk of suicide, 24 hours a day, 365 days a year. ThSs Is provided by trained volunteers who don't just hear but listen. either by telephone or emall for the benefit of the public mainly In the Worthlng, W8St Sussex area. The Irust88s have conSided the Charities Commission general guidance on publlc benefit when revlewing the obJectiv8s and plannèd activilies of Ihe charlty. Achlovomants and perfornn¢• Th8 charity Is 8 full established incorporated djaritable organlsation. Volunteers hav8 continued to seNe the wtAic and prowde the Worthlng Samaritans seryice for over 56 years slnce April 1969. We answ8red approximalely 19.000 phonè calls (19,070 in 2024). We also responded to approxlmat8ly 530 web chats1481 In 20241. Durlng the year we transitioned to the new Samaritans Listening Centre, and as a resull phon6 call and web chat ststlslics were unavailable for months, and we have ther8fore pr(FTrraled the statistics for the remainder of the year to calculate an approximate number of phone ¢alls and web chats answered by Worthing Samaritans during the year. Flnanclal revlew Prfnclpal lundralslng sources During the year, shop revenue decreased by 1.8% to £85,119 (£86,750 in 2024) and provided 84% of total Income (87Vo In 2024). Re8eNes pollcy Reserves provldèd a safety net to continue fulfilllng the chadty's obj8ctiv68. With this in mind, li is intendèd to keep liquld reserves at a levol that bears reasonable relationship to 12 to 18 months, running costs of the charity. Variations outside thls18vel are reviewed by Ihe trustees taking Into account 6XC8Ptional costs and any planned expenditure in furtherance of the charity's objectives. Investment pollcy and objectlves Investments are held in various securities and are r8v58wed annually by trustees to decide on the appropriate course of action going forward. Structure, govemance and management Govemlng document The charity 1$ governed by the Samaritans rnodel rules adopted in Aprll 2017. Thè charity is registered with the Charity Commission for England and Wales as an incorporated charftable organisation, registér no 1170392. The Injstees, who are also the diroctors for the purpose of company law, and who served during the year and up to the date of signature of the financial stslements were.. Mrs H L Bridgwat8r MrASpann Mr B Hughes Mrs Tcash Mrs F Cameron Mr P Nichols {Resigned 3 August 2025} (Resigned 13 November 20241
WORTHING SAMARITANS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Mrs G Pack Ms A Stocker (Appointed 18 August 2024) (Appointed 16 Novemb8r 2024) Recrultment. appolntm•n( and tralnlng of new trustees The trustees fom the Branch committee and are appolnted and trained in accordance with Samaritan policy. All new trustèes complete a detailed branch induction in addition lo Samaritan policy induction. Th8 commltt88 meet regularly to ensure thè charity is properly manag8d and goveman¢e is regularfy r8viewed. Rlsk rnanagoment The Trustees have a duty to id6ntlfy and r8vlew the rfsks lo whlch the Charlty is exposed and to ensure approprtate controls are in plac8 to provSd8 reasonable assurancè agalnsl fraud and error. Risks are tsken for revlgw at each commlttge meeting. Th8 rfsk reglster Is avallable to all stsff and volunteers. Approved by order of the board of trustee8 and slgned on Its behalf by.. Mrs G Pack Trust88 Jf2
WORTHING SAMARITANS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WORTHING SAMARITANS I report to th8 trustees on my exarninalion of the financial statements of Worthing Samaritans (the charity) for tho year ended 31 March 2025. Responslblllties and basls of report As the trustees of the charity {and also its directors for the purposes of company lawl you are responsible for the preparation of thè financial statemenls in accordance with the r8quir8ments of the Companles Act 2006 (th6 2006 Act). Having satisfied myself that the financial ststemenls 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 th8 ¢harity's financial slalements carried out under s8Ction 145 of the Charities Act 2011 (the 2011 Act). In carrylng out my 8xaminalion I have followed all th6 applicable Directions given by the Charlty Commission under S8Ction 145{5){bl of the 2011 Act. Independent examlnofs ststement I have o)mpleted my examination. I confirn that no 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 th8 charlty as requlred by section 386 of thè 2006 Act,. or the financial slalèments do not accord wlth those records,. or the financlal statements do not comply wllh the accounting requirements of section 396 of the 2006 Act other than any requirement thal the accounts give a true and fair view which is not a matter consldered as part of an Independent examlnation; or the financial slatements have not been pPared in accordance with the methods and principles of the Statement of Recommended Pradice for accounting and reportlng by charilies applicable to charities preparing their accounts in accordgnce with the Flnancial Reportlng Standard appllcable In the UK 8nd Republic of Ireland (FRS 1021. I have no concems and have come across no other matters in connection wlth thé examinallon to which attention should be drawn In this report In order lo enable a proper understanding of the financial Stalèmenls to be reachéd. Krlsllna Perry FCCA Amelia House Crescent Road Worthing West Sussex BN111RL Dated. £qloa12 g
WORTHING SAMARITANS STATEMENT OF FINANCIAL ACTivmES INCLUDING INCOME AND EXPENDrruREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrfcted Unregtrlctsd funds funds 2025 2024 om Donations and legacles Other trading actlvities Investmènt Income Notes 4,809 90,460 5,963 4.943 90,246 5.053 Total Income 101,032 100,242 Ralsing fvrKIs Charitable acllvttles 58,237 40,749 51,878 44.185 Total r•sOu•S expended 98,986 .063 N•t movemnt In fvnds 4,179 Fund balances at 1 April 2024 734.881 730,702 Fund bala0• at 31 March 2025 736,927 734,881 The statement of financial 8Ctfvitles Inc4ud88 all galns and10898$ recognlsed In the y88r. The statement of financial a¢tlvltle8 Includes all galns and losses recognls8d In the yèar. All income and expendlture derfve from contlnuing 8¢tlvltses. The statement of financlal acttvtties also complles wfth the requlrem8nls for an income and exp8nditure a¢Unt under the Companles Act 2006.
WORTHING SAMARITANS BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Flxed assets Tangible assets Investments 11 12 552,376 39,335 552,572 39,335 591,711 591,907 Curront asset$ Debtors Cash at bank and in hand 13 7,759 143,435 5.478 146,471 151,194 151.949 Crnditor8: omounts falllng due wlthln onè yaar 14 5.978 8,975 Nèt current assets 145,216 142,974 Total a8sats1888 curront Ilabllltles 736,927 734.881 The fund8 of the charlty Unr8slrlcted funds 736,927 734,881 736,927 734,881 Tha charitable company is entitled lo th8 8xemptlon from the audlt rèquirement contained In secllon 477 of the Companies Act 2006. for the year ended 31 March 2025. The trustees acknowledge their responsibilities for ensuring Ihat th8 charitable ¢omp8ny keeps accountlng r8cords which comply with section 386 of the Act and for preparing financlal statements which give a true and fair vlew of the slate of affairs of the charitable company as al th8 end of the financial yèar and of its incoming resources and applScatlon of resources, Induding its income and exndIture, for the flnancial yéar in accordance with the requSrements of sections 394 and 395 and which otherwise comply with the requirèments of the Companies Act 2006 relating to financlal statements, so far as applicablè to the company. Th8 mèmbers have not required the charllabl8 company lo obtaln an audit of its financial Statements for th8 year in question in accordanc6 with section 476 of the Companies Act 2006. These financial statements have been prepared in accordance with the provisions appllcable to charitab18 companies subject to the small companies regime. The financlal statements were approvad by the Irustees on Mrs G Peck Trustee Company registration number CE009151 (England and Wales)
WORTHING SAMARITANS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollclgs Charlty Infomiallon Worthlng Samaritans is a private company Ilmlted by guarantee incorporated in England and Wales. The reglstered office Is 2 Lennox Road, Worthlng, West Sussex, 8N111D 1.1 Accountlng eonvenllon Th& financlal statements have been prepared in accordancé wlth the charity's govemlng document, th8 Companies Act 2006 and 'Ac¢ountlng and R8portlng by Charitbs: Statement of Recommended Practlce applicable lo ch8rltles preparfng thèir accounts In accordance with the Flnanclal Rép)rtlng Standard appllcable in tha UK and Republic of Ireland IFRS 102) (effective l January 2019)". The charity Is a Public Benefit Entlty as defin8d by FRS 102. Thè finandal 8tatemants are prepared In stsrllng, whlch Is the functlonal rrencY of the thartty. Monetsry amounts In Ih8se financl818tatement8 are rounded to th8 nearest £. The financlal 3tatsments have been preparad und8r the hlstorlcal cost convention, modlfied to indude certaln financlal Instruments at falr v81ue. The prfncipal accounting policles adopted are 8et out below. 1.2 Golng concom At th6 time of approvlng th8 finandal statements. the trustees have a reasonable expectati that the chartty has adequate resources to CODllnue In operatlonal exlslence for the fores8eable future. The trustees hav8 consldered relevant Infomation, including subs8qu8nt events. In making thelr assg88ment. Based on these assessment8 and having regard to the resources avallable to the entity, the trustees have concEuded that there Is no m8terlal uncértalnty In rélatlon to the appropriaten88$ of contlnuing to adopt the golng concern basls in preparlng the accounts, 1.3 Charltable funds Unrestricted funds are available ft)r use at the dlscretbn of the trustees In furtherance ot thelr charllabl8 obJ8Ctives. 1.4 Incoma Income is recognlsed when the charfty Is legally entltled to it after any perforniance o)ndilions have been met. the amounts can be measurèd reliabty. and it Is probable that Income will be roceived. Donated goods for resale are r1 recgnISed on recelpt. The valu8 to the charlty of the donated goods 801d Is recogntsed as Income vA)en sold. 1.5 Expendltura Expenditur6 is recognised once thère is a legal or constructive obligation to transfer economlc benefit lo a third paty. it 18 probable that a transfer of economic benefits will be required in settlemenL and the amount of the obltgation can be me8sured reliably. ExFendlture Is classified by actlvity. The costs of each advty are mad8 up of the total of direct costs and shar&1 costs, including support costs invofv6d in undertaking each aclivity. Direct costs attribulable to 8 single activity are allocated directty to that activity. Shared costs which contsibute to more than one activity and SUpyt costs which are not attributable to a single activity are apportioned belween those activities on a basis consistent wilh the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation charges are allocated on the portion ot the asset's use.
WORTHING SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcle• (Continued) Expendlture Is accounted for on an 8ecruals basis and ha5 been classlfied under headings that aggregate all cost relaled to the category. Where costs cannot be directty attributed to particular headings they have been alIcted to activlties on a basts conslstent th the use of r8sources. Llabilities are recognl8ed as expenditure as soon as thgre Is a gaI or constructhe obltgation commlttlng the charity to that expenditure, it is probable that a transfer of economic beneffts wlll be required In settlement and the amount of the obligatlon can b8 measured rellably. Support and govemance costs are allocated to charltable actlvFtK8S. 1.6 Tanglbl8 flxed a880ts D8preciaUon Is provldéd at th8 followlng annual rates tn order to write off each asset ov8r Its estimat8d useful Freehold prop Computer equipment Not dw8dated 3 years slraight Ilne per annum Freehold propety 1$ not dopreclaled on the ground8 th8t regular maintenance Is carried out the property and It Is kept In good conditlon. Any depreciatlon acwmulated or charged would be Immaterial du8 to the resldual value of th8 propety. Thls is a departure from the SORP FRS 102 and th8 Companles Act 2006. However. th8 trustees believe th18 departure Is requlred to gnsure the financial statements give a tnje and falr vi8W. 1.7 Flxed a8S•t Invostmonts Flxed ass8t Investments 8r8 Inltially measured at transaction ce excluding tr8n8actlon costs, and ar8 subsequentEy measured at f8Ir value at each reportlng date. 1.8 Cash and eash equlvJlen18 Cash and cash equiv8lents Indude cash In hand, deposits held at call wtth banks. 1.9 Flnanelal In8lrumonts aaslc flnanclal assets Baslc Itnandal assets ar8 Inltlally measurad at Iransactlon prtce Including transactlon costs and are $ub8equenlly caffied al amortised cost uslng the eff6clive Interest method unless the arrangement constltutes a financlng transactlon. where the transalOn Is measured at thè present value of the future receipts dlscounted at a market rate of Interest. Financlal assets classlfied 8$ rec8lvable wlthln one year are not amortised. 8aslc Ilnanclal lIa'11t1e$ Basic finendal liabillties are Initially r8cognised at transaction price unless the arrangement constitutes a financing transaction. where the debt Irtstrument is measur8d at the present value of the future payments discount8d at a market rate of Inl8rgst. Financial liabl11e$ dassified as payable wlthln one year ar8 not amortiS8d. Debt Instruments are subsequenlly caled at amortlsed ¢08t. using the effectlve intsrest rate method. 1.10 Taxatlon The charlty Is exempt from corporation tsx on its charitable actNities.
WORTHING SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Donatlons and1oga¢leg Unr08tri¢ted Unre•trleted funds 2025 2024 Donations and glfts Legaci6s rèceivable 3,485 1,458 4,609 4,943 Othor tradlng acthiltles Unr•8lrfctod Unrn8trlct•d fund8 funds 2025 2024 Fundraising events Shop Income Ford prfson Income 3,302 85.119 2.039 1,456 86,750 2,040 90,460 90,246 Invo8lmenl Income Unrestrlcted Unrestrleted funds funds 2025 2024 Helpcards Hold4J$ Limited National savings interest Dèposit account interest 1,737 2,123 4.226 2,266 5,963 5.053
WORTHING SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on charftabh actfviUe¥ General 2025 General 2024 Dlrect costs Other costs 37,672 41,829 Sharo of support and govoman¢e costs (Sw note 71 Support Govemance 1.243 645 1,711 40,749 44,185 Anatysls by fund Unr8slrtctsd fijnds 40,749 44,185 Ral•lno fund• Unre8trlct•d Unrnslrfct•d funds funds 2025 2024 R8ising donalons and legaci88 Fundralsing costs 3,124 1.919 Other trading aCtitIeS Shop expenses 55,113 49,959 58,237 51,878 support costs Support costs Govemanco costs 2025 Governanco Costs 2024 Deweciation 1,243 1.243 645 Accountancy and legal fees 1,834 1,834 1.711 1,711 1.243 1,834 3.077 1,711 2,356 Analysed been Charitsble activities 1.243 1.834 3.OTI 1.711 2,356 Induded In govemance costs are £1.440 (2024: £1,250) relating to the independent examination.
WORTHING SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trust•o• Th8re were Tbo trustèes. remuneration or other ben8fits for the year ended 31 March 2025 nor for the year ended 31 March 2024. The trustaes rec8ived milèage expenses durlng thé perlod based in the rats of 45p per mile. There were mileage expenses reimbursed durlng the rIOd totally £80 (2024- none). Durfng the p8rfod tfustses were relmbursed for expenses they had pald personally on behalf of the chartty. These expenses, totalling £1,258 12024 £1,960), were for postage and Statiory. housékeeping and cleaning, r8p8ir8 and maintsnance. travel expenses and small gèneral expènses. Employo•$ Th8 average monthly number of employees during the year w8S: 2025 Numbor 2024 Number Averag8 staff Total wages and salarles costs lor the year were £27.186 (2024: £25,241). There were no employees whose annual remuner8tlon was more than £60,000. 10 Taxatlon The ¢harfty Fs exempt from t8xallon on its acllvlties because all Its Income is appiied for charflable purpo$e$. 11 Tanglble flxed aM•ts Fre•knold pr¢p•rty Comput•r •qulpm•nt Totsl Co8t or valuatlon At 1 April 2024 Additlon5 550,1yJo 3,217 1,047 553.217 1,047 At 31 March 2025 550,000 4,264 554,264 Deproclatlon and Impalrment Al 1 April 2024 Depreclation chargéd In thè year 645 1,243 1,243 At 31 March 2025 1,888 Carrylng amount Al 31 March 2025 550,000 2.376 552,376 At 31 March 2024 2,572 552,572 10-
WORTHING SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Tanglble fixed a888ts (Conllnued) Freehold propety are ststed at their revalued amounts. being the fair value at the date of the r8V8luatton made by the tnJ$tees. there has been no revaluation during the year as the trustees are not aware of any matetlal change In value. At 31 March 2025. had lh8 revalued assets been carried at hlstoric cost less accumulated depreciation and ar£uMulat impaim8nt loss8s, th8ir carrylng amount would have been approximately £440.IJJ) (2024: £440.IJoo). 12 Flxed a9t Inv•stments Shares Natlonal 8avlngs Bonds Total Cost or valuatlon At 1 April 2024 & 31 March 2025 19.335 20,000 39,335 Carrylng amount At 31 March 2025 19,335 20,000 39,335 At 31 March 2024 19,335 20,000 39,335 13 Dobtorn Amounts falllng du• wlthln on? year: 2025 2024 Other debtors 7,759 5,478 14 Credltorn: amounts falllng du• wlthln one y•ar 2025 2024 Other taxatfon and social se¢urlty Trade credllors Accruals and deferf8d Income (185) 993 5.170 1,327 7.304 5.978 8,97& 11
WORTHING SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Analysls of not assots b•lweon fund• Unrestrlctod funds 2025 Fund balanee8 at 31 March 2025 are r•presentsd ty: Tangiblè a886ts Invèstments Cuffent 8S86ts1(Ilabllitl83) 552,376 39,335 145,216 736,927 Unr••lrlct•d fund8 2024 Fund balan¢08 at 31 March 2024 are rnprn8entsd by: Tanglble ass8ls Investments Currgnl 8ssetsl(Ilalllitles) 552,572 39,335 142,974 734,881 16 Opraung le•80 e¢)mmltm•nts L08s•e Al the reporting end date th8 charity had oulslanding commitments for future mlnimum18a8e payments under non-cancellable operatin9 le88es, which fall due as follow8: 2025 2024 Withln one year Belweèn hvo and fve years 8,200 24.600 8.200 32.800 32.800 41,000 17 Related party transa¢tlons There were no disclosable relatéd paty transactions during the year {2024 - none). 12
WORTHING 8AMARrrANS MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2025
WORTHING SAMARITANS DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME Donations and legacles Donations Grant Income L8g8cie8 4,609 3.485 1.458 4,943 Othor tradlng a¢tlvltles Fundralsing 8v8nts Shop income Ford prison Income 3.302 85,119 2.039 1,456 86.750 2,040 90.460 90,246 Invostm•nt Incomtr Helpc8rds Holdings Llmlted National savlngs interest Deposit account interest 1,737 2,123 4,226 2,266 5,963 5,053 Total In¢omlng rev•urcog 101,032 100,242 EXPENDITURE Ralslng donallons and legacles Fundratsing costs 3,124 1.919 Other tradlng aclfvltlafj Shop expenses 55,113 49,959 Charftabla a¢tlvltle8 Rates and water Insurancé Light and heat Telephone Postsge and stationery Advertising Computer costs Housekeeping and cleaning Repairs and mainlen8nce Conferences. meetings and travel Contributions to oth8r branches HMP Ford expenses General expenses 406 2.014 4,161 4.186 228 3,330 585 3.658 1,501 6,018 3.747 495 6,955 337 1,940 4,624 4,650 182 4,683 3.252 3,300 5,831 4.089 5,768
WORTHING SAMARITANS DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Depreciation Tralning Charitsble donatlons 1.243 575 100 38,915 42,474 8upport eosts Accountancy and legal f888 1,834 1.711 Total resourcès expanded 98,986 96,063 Not (axpendlturo) I Incom• 2,046 4,179