Charity number: 1170412
Samaritans Milton Keynes UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
Prepared By:
Martin Nye Limited Chartered Certified Accountants 186 High Street Winslow Buckinghamshire MK18 3DQ
Samaritans Milton Keynes
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES
Dawn Bisset Nikki Dennison Neal Andrew Taylor (resigned 06/12/2023) Robert Arthur Webb (resigned 06/12/2023) Sophie Lovejoy Michael Kelly (resigned 31/12/2023) Adrian Blair Nikki Gregory
REGISTERED OFFICE
161 Fishermead Boulevard Fishermead MK6 2AB
CHARITY NUMBER
1170412
ACCOUNTANTS
Martin Nye Limited Chartered Certified Accountants 186 High Street Winslow Buckinghamshire MK18 3DQ
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Samaritans Milton Keynes
ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
CONTENTS
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Independent Examiner's Statement | 15 |
| Statement of Financial Activities | 16 |
| Balance Sheet | 17 |
| Notes to the Accounts | 18 to 22 |
| Detailed Statement of Financial Activities | 23 to 24 |
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
The trustees present their report and accounts for the year ended 31 March 2024
PRINCIPAL ACTIVITIES
The principal activity of the charity in the year under review was the operation of a charity shop and the provision of emotional support via telephone, e-mail and face to face contact.
STRUCTURE GOVERNANCE AND MANAGEMENT
The Trustees present their combined trustees report and directors report on the unaudited financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity's constitution, the Charities Act 2011 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 from 1 January 2019).
Branch of Samaritans Milton Keynes
Trustees Report 1 April 2023 to 31 March 2024
Samaritans Milton Keynes became an independent charity affiliated to Samaritans on 1 April 2017.
The Branch Leadership team which consists of the Director, Trustees, and Deputy Directors are responsible for the leadership and management of the branch and its financial affairs.
Branch Director /Chair Trustees Nikki Dennison
Branch Treasurer/ Trustee Adrian Blair
Branch Secretary/Trustee Dawn Bisset
Trustee Sophie Lovejoy
Trustee Nikki Gregory
Deputy Director (Email) Lesley Phillips
Deputy Director (Outreach) Clair Roberts
Deputy Director (Prisons) Lynne Badr & Lavinnia Hoad
Deputy Director (Recruitment) Samantha Edmunson
Deputy Director (Shift Support) Harvey Rainbow
Deputy Director (Training) Nicole McDermott
Deputy Director (Volunteer Care) Sheila Wright
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
Objectives of Samaritans Milton Keynes
The objects of the Charity are:
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To enable persons in Milton Keynes and the surrounding area as well as elsewhere who are experiencing feelings of distress or despair, including those who may be at risk of suicide, to receive confidential emotional support at any time of the day or night to improve their emotional health and to reduce the incidence of suicide.
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To promote a better understanding in society of suicide, suicidal behaviour, and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health; and
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To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these Objects.
.
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
Branch Director & Chair of Trustee Report 1st April 2023 to 31st March
2024 Nikki Dennison & Mike Kelly
This reporting year saw the branch continue to grow and thrive both in terms of increasing numbers but also in the growth of the range of activities we undertook.
None of this growth and development came about by chance but had to be arranged and led by our dedicated teams of volunteers.
I should like to thank the following teams for their work and commitment in the following areas.
Recruitment and Selection. Thanks to Samantha Edmunson and Paul Standbrook and their team of dedicated interviewers. All this supported on the admin front by Dawn Bisset.
Training. Thanks to Dan Satterthwaite and his team of trainers who have led on Core training for countless volunteers. In addition, thank you to other Samaritans who have turned up mid evenings to do the dreaded Skills Practice!!
Mentoring. This is a crucial part of the training process and thanks to Emma Gray and her group of Mentors we have been able to share our expertise with our new Samaritans.
Embedding. Thanks to Claire Matthews who continued to support new volunteers through their Embedding phase as they progressed towards achieving their numbers.
Under the leadership of Nikki Dennison we began the September Side by Side initiative designed to encourage Peer Mentoring in the branch.
We also saw the adoption of a new Health and Safety Policy under Dawn's leadership.
Thank you also to the Shift Support Team who have supported volunteers to enable shifts to run.
The Branch Leadership Team have, as ever, been meeting and working in the background to ensure that all aspects of the branch have been kept functioning.
In addition, the Trustees have ensured that all is well in terms of our legal and health and safety responsibilities.
During this reporting year we said goodbye to Robert Webb from the Board of Trustees who for the past six years has been our Treasurer and much more besides. We were able to recognise his contribution to the branch at our last AGM. We also said goodbye and thank you to Neal Taylor who had served for several years as a Trustee.
It was good to welcome Adrian Blair to the substantive role as Treasurer and I want to record my thanks to him for his solid work in keeping our finances in shape.
During this year I was pleased to be able to appoint Clair Roberts as a Deputy Director for External Relations. Already Clair has been able, along with other volunteers to support the Fishermead 70 celebrations, The Baton of Hope, World Suicide Day and some postvention activities. Thanks also to Amy Hughes who has maintained our online presence by creating engaging & interactive posts on X/Twitter.
To further support our great Prison Team, led by Lynne Badr, I was pleased to be able to chair a meeting with all our team and the Woodhill Prison Governor. This was to discuss ongoing operational difficulties we were experiencing at Woodhill.
In terms of the building at Fishermead we have been able to upgrade the Ops. Room lighting and associated fire safety lights, install new external signage (thanks to Neal) agree a new carpet for the training room and a defibrillator thanks to a couple of external donations.
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
The Westcroft Charity Shop is a financial lifeline for us, and I was pleased to be able to appoint Rees Mann to be a Director on the Westcroft Board to join Jason Davies. I want to thank Rees especially for the significant amount of work he has undertaken since his appointment.
In September 2023 I announced my decision to step down as Director as from the 31st of December 2023. This was due to promised upcoming surgery. This triggered a New Director Selection Process which resulted in the appointment of Paul Standbrook as my successor.
At the request of the Regional Director, I was happy to take up the role of Interim Director when Paul decided he could not continue.
In closing I know that there are many volunteers who do so much for our branch. Please forgive me if I have not mentioned everybody. It is not intentional.
It has been a real pleasure and privilege to serve you as Director and I know that under our new Director the branch will continue to grow and flourish.
“Ordinary people doing extraordinary things”. (Chad Varah)
Thank you for everything that you do. Mike Kelly
Trustees Report for Branch Secretary & Health &
Safety 1st April 2023 to 31st March 2024
Dawn Bisset
In the reporting year of 2023-2024 a new Health & Safety Policy was written & implemented for the branch including online Fire Safety training which is now a requirement for all new branch members who join. This forms part of Samaritans Central Office Health & Safety requirements.
Quotes have been gathered during the reporting year and changes made including carpeting the Training Room, emergency lighting upgrades, & Ops Room lighting upgrades. Quotes have been gathered for new CCTV, a doorbell intercom system & fire doors which are part of planned future refurbishments for the branch & will be required for any potential refurbishment & reopening of the visitor suite in the future.
The annual Branch Volunteer statistical report has been completed and returned. The Annual Branch Health & Safety, Governance & Compliance and Finance checklists were also completed and returned to Samaritans Central Office at the end of November 2023.
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
Monthly Health & Safety checks were carried out routinely throughout the
reporting year & recorded on displayed records in branch to ensure safety for all branch members. Certificates for all statutory Health & Safety services such as Fire Alarms, Emergency Lighting & Insurance etc were displayed in the Ops Room & also on 3 Rings.
The Branch Secretary continued to assist in administrative preparation for the Recruitment, Training, Mentoring & Branch Leadership teams.
Deputy Director Report for
Outreach 1st April 2023 to 31st March 2024
Clair Roberts
Following the pandemic, March 2023 saw the return of the Outreach to our branch. I was delighted to have been able to take our work into the community and share more about our organisation and the work we all do with the people of Milton Keynes.
The outreach team embarked on a number of projects and were able to be present at several local events and even host some of our own.
We were able to be a part of the Fishermead is 50 celebrations in July of 2023 and this was the first time that our branch had a presence in the local community! Despite us being based in the area for many years, making history!
The Baton of Hope, which is a UK wide suicide initiative came through Milton Keynes in July 2023. Samaritans MK hosted the first event and started the day at the MK Rose in Campbell Park, I was joined by several speakers and our very own Lesley started the baton off on its way across the city. We were then joined by Bedford Samaritans at the Mk Dons stadium where we exhibited at the national suicide conference.
We also embarked on a mission to reach the young people of Milton Keynes and attended the Big Park Hang Out working alongside the Parks Trust. We made bracelets with the youngsters and discussed the work we do during the activity, such a rewarding way to reach the youth of today.
When it comes to our own events, we were able to hold a social in our branch and a big thank you event that accompanied our first external AGM and thank you celebration in December of 2023.
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
Deputy Director Report for Prisons
1st April 2023 to 31st March 2024
Lynne Badr & Lavinia Hoad
HMP Woodhill is a category B, high security prison in Milton Keynes.
It has been another very challenging year for HMP Woodhill. After an unannounced inspection by the Inspectorate of Prisons in late August 2023 HMP Woodhill was, urgently, put under special measures. Serious concerns were bought up about safety and staffing shortages. The level of violence and self-harm was amongst the highest in the country. As part of the special measures the prison population was reduced to approximately half with some wings closed altogether. The prison population dropped to 300 from nearly 800.
As we had run a successful Listener training course in July 2023 we had a good number of Listeners, although by the end of 2023 a number of these men had been transferred out to other establishments. Throughout this difficult time members of the Samaritans' prison team have continued to go in to support the Listeners every two weeks, in addition to attending monthly Safer Custody meetings.
HMP Springhill is a category D Open Prison in Grendon Underwood
This is a category D prison which holds between 300 and 330 men who are nearing the end of their sentence, a fairly large number go out to work daily and some also have home visits to prepare them for release. The Listener Team fluctuates from between four and seven Listeners.
Over the period 2023 - 2024 two Prison team Samaritans have regularly attended evening Listener debriefs once a month. Because a number of Listeners have been out working not all of them have managed to attend regularly but those on site during the day have built up a trusting relationship with some of the other prisoners. In addition, a member of Samaritan's prison team has attended monthly Safer Custody Meetings.
In contrast to HMP Woodhill, HMP Springhill is on the whole a much calmer and safer environment.
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
.
.
Deputy Director Report for Shift Support & Ongoing
Mentoring 1st April 2023 to 31st March 2024
Harvey Rainbow & Nikki Dennison
In the beginning half of the year we had a number of shifts at risk as shift support cover was not in place far enough ahead. Following a review of current shift support and a ‘check in' to clarify if all current shift support were still happy to undertake the role, it was decided the current headcount should be sufficient to cover all shifts.
We explored, with Birmingham branch, the possibility of sharing shift support between the two branches – logistically this presented some challenges however ultimately, following feedback gathered from a number of listening volunteers and shift support randomly sampled, we decided not to go forward with this as a possible solution. This decision was driven by feedback that some volunteers might feel uncomfortable offloading to another branch, some expressed concerns about seeking advice where some branches operate in slightly different ways and that our current shift support are able to pick up common themes and providing valuable feedback to the branch which might be lost if another branch were involved.
Following a Shift Support meeting, it was agreed shift support would aim to always be a week ahead on the rota to prevent chases and ensure listening volunteers could see that shifts would run.
A significant change was introduced in August 2023 for overnight offloading – given the importance of offloads and that the new rota had more shifts ending “overnight” there was a concern about the number of volunteers who never offload in person as well as the number who forget/have to be chased to message the following day to offload. It was agreed to begin offloading at the end of every shift, regardless of finish time to give the same support on all shifts.
The shift support team also provided invaluable feedback/input into the brief for ongoing mentoring.
We re-launched ongoing mentoring in September with 'September Side by Side' this was to include all listening volunteers (with the exception of those who only do email or those currently being mentored). While not all volunteers took part on that occasion, the vast majority did, with a number deferring and completing their side by side shifts in October due to holidays. The aim of Side by Side was to fulfil the requirement to complete some form of ongoing mentoring annually while maintaining the branches ethos that no one set of volunteers are superior to any others and that this should be an opportunity to celebrate good practice.
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
Deputy Director Report for Recruitment
1st April 2023 to 31st March 2024
Samantha Edmunson & Paul Standbrook
We have continued to offer Information Days during the year, which still seem to be working really well. This gives us a chance to provide an overview of our branch and our work along with an opportunity to observe the attitudes and reactions of the Potential Volunteers in a group setting. We explore a range of issues, including the right to self- determination.
The information sessions were attended by more than 50 potential volunteers, which resulted in 35 successful interviews, with 23 people going on to complete the training.
Huge thanks to the dedicated team of volunteers who willingly give up their time to make this happen!
Deputy Director Report for Training
1st April 2023 to 31st March 2024
Nicole McDermott & Dan Satterthwaite
During the reporting period, there were 11 new trainees enrolled in April/May 2023 and 18 in October/November 2023. All of those were face-to-face, as the Covid years were thankfully over! A large proportion of those trainees remain as active volunteers in the branch now, which is great to see.
At that time, Dan leads the training team with Anne Eaglesfield, Colleen Callais and more recently Aster Mason, so a big thanks to them, as well as the many Sams who came and helped with skills practice sessions.
Some mandatary online training courses were completed by all the branch including email and safeguarding.
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
.
Deputy Director Report for Volunteer
Care 1st April 2023 to 31st March 2024
Sheila Wright & Nikki Gregory
Volunteer Care Lead entails keeping contact and supporting volunteers on an ongoing basis, especially those that are resting. I monitor the hours on a regular basis and try to engage with those volunteers who are struggling to maintain their hours in branch for whatever reason. This I would say has been the biggest challenge since becoming DD for volunteer care. Within the bounds of confidentiality, I keep the Director informed of any difficulties I feel our volunteers may have, in the hope that we are able to offer the best possible support. There is also close links with the training team to try and establish and maintain a relationship with the volunteers as they start their Samaritans journey at Fishermead.
PUBLIC BENEFIT
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
FINANCIAL REVIEW
The Trustees have prepared the accounts in accordance with the Statement of Recommended Practice (SORP) for Charities, which supplements the traditional income and expenditure account with a Statement of Financial Activities (SOFA) which records resources received and spent.
Net incoming resources from all funds were £5,882 (2023 - £10,030). A detailed review of the financial position is shown in the Statement of Financial Activities.
RESERVES POLICY
The Trustees' review the amount of reserves that are required to ensure that they are adequate to fulfil the charity's continuing obligations on a quarterly basis at their Management meeting.
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
In the Trustees' view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future.
The Trustees propose to maintain the charity's reserves at a level, which is equivalent to twenty four months operational expenditure, having regard to its manner of operation of likely funding streams.
GOING CONCERN
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
RISK MANAGEMENT
The Trustees carry out an annual review of both the financial and operational risks that the charity may face.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Samaritans Milton Keynes is a registered charity, number 1170412, and is constituted under a Trust deed, the charity was established on 25 November 2016. The Registered Office of the charity is 161 Fishermead Boulevard, Fishermead, MK6 2AB.
METHODS OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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Samaritans Milton Keynes
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES' REPORT
• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Board of Trustees on 3 December 2024
Nikki Dennison
Trustee
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Samaritans Milton Keynes
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS MILTON KEYNES
I report on the accounts of the company for the year ended 31 March 2024.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINERS STATEMENT
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mrs. V. J. Bishop BA(Hons) FCCA Date: 3 December 2024
Martin Nye Limited Chartered Certified Accountants 186 High Street Winslow Buckinghamshire MK18 3DQ 01296 715000
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Samaritans Milton Keynes
Statement of Financial Activities for the year ended 31 March 2024
| Income Income from generated funds Income from charitable activities Total Income and endowments Expenses Costs of generating funds Expenditure on Raised funds Expenditure on Charitable activities Total Expenses Net gains on investments Net Income Gains/(losses) on revaluation of fixed assets Net movement in funds: Net income for the year Total funds brought forward Net funds carried forward |
Unrestricted funds £ 56,149 56,149 114 50,153 50,267 5,882 5,882 93,226 99,108 |
Restricted funds £ - - - - - - - - - |
2024 Total £ 56,149 56,149 114 50,153 50,267 5,882 5,882 93,226 99,108 |
2023 Total £ 52,032 52,032 141 41,861 42,002 10,030 |
|---|---|---|---|---|
| 10,030 83,196 93,226 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
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Samaritans Milton Keynes
BALANCE SHEET AT 31 MARCH 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| Notes | £ | £ | ||
| FIXED ASSETS | ||||
| Tangible assets | 2 | 9,117 | 1,839 | |
| Investments | 3 | 3 | 3 | |
| 9,120 | 1,842 | |||
| CURRENT ASSETS | ||||
| Debtors (amounts falling due within one year) | 4 | 14,601 | 4,797 | |
| Cash at bank and in hand | 85,913 | 95,754 | ||
| 100,514 | 100,551 | |||
| CREDITORS: Amounts falling due within one year | 5 | 10,526 | 9,167 | |
| NET CURRENT ASSETS | 89,988 | 91,384 | ||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 99,108 | 93,226 | ||
| CAPITAL AND RESERVES | ||||
| Unrestricted funds | 7 | |||
| General fund | 99,108 | 93,226 | ||
| 99,108 | 93,226 |
Approved by the board of trustees on 3 December 2024 and signed on their behalf by
............................. Nikki Dennison Trustee
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Samaritans Milton Keynes
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure involved following the Charities SORP (FRS102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Samaritans Milton Keynes meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
1b. Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Donated goods are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale. Where it is not practical to measure the value of the resource with sufficient reliability, the income is included in the financial period when the resource is sold.
1c. Resources Expended
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.
1d. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charity and are recognised accordingly.
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Samaritans Milton Keynes
1e. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
1f. Going Concern
These financial statements have been prepared on the going concern basis.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
1g. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
straight line 10 and Plant and Machinery 20%
1h. Turnover
Turnover represents the invoiced value of goods and services supplied by the charity.
1i. Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as 'Gains/(Losses) on investments' in the Statement of Financial Activities.
1j. Cash At Bank And In Hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.
1k. Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as Basic Financial Instruments. Financial instruments are recognised in the charity's Balance Sheet when the company becomes party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction value and subsequently measured at settlement value
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Samaritans Milton Keynes
1l. Judgements And Key Sources Of Estimation Uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both the current and future periods.
1m. Company Information
Samaritans Milton Keynes is an independent charity limited by guarantee, incorporated in England and Wales. The registered office is 161 Fishermead Boulevard, Fishermead, MK6 2AB.
The presentation currency is £ Sterling rounded to the nearest £1.
2. TANGIBLE FIXED ASSETS
| Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 For the year At 31 March 2024 Net Book Amounts At 31 March 2024 At 31 March 2023 |
Long Leasehold Properties £ 11,538 - 11,538 11,538 - 11,538 - - |
Plant and Machinery £ 2,906 9,346 12,252 1,067 2,068 3,135 9,117 1,839 |
Total £ 14,444 9,346 23,790 |
|
|---|---|---|---|---|
| 12,605 2,068 |
||||
| 14,673 | ||||
| 9,117 1,839 |
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Samaritans Milton Keynes
3. FINANCIAL ASSETS
| Cost At 1 April 2023 At 31 March 2024 Amortisation Net Book Amounts At 31 March 2024 At 31 March 2023 |
Shares in group companies and participating interests £ 3 3 3 3 |
Total £ 3 |
||
|---|---|---|---|---|
| 3 | ||||
| 3 | ||||
| 3 |
The Investment is shown at cost and relates to a 50% shareholding of the company MK Community Shop (Westcroft) Limited, donations received during the year are shown as income received in the Statement of Financial Activities.
| 4. DEBTORS Amounts falling due within one year: Trade debtors Other debtors |
2024 £ 1,290 13,311 14,601 |
2023 £ 4,280 517 4,797 |
|---|---|---|
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors |
2024 £ 3,996 6,530 10,526 |
2023 £ 1,662 7,505 9,167 |
|---|---|---|
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Samaritans Milton Keynes
6. LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £0, to the company should it be wound up. At 31 March 2024 there were 5 members.
7. UNRESTRICTED FUNDS
| General fund | Brought forward £ 93,226 93,226 |
Incoming resources £ 56,149 56,149 |
Outgoing resources £ (50,267) (50,267) |
Transfers £ - - |
Carried forward £ 99,108 99,108 |
|---|---|---|---|---|---|
8. UNRESTRICTED FUNDS - PREVIOUS YEAR
Funds brought forward amounted to £83,196, income amounted to £52,032, expenditure amounted to £42,002. Unrestricted fund balance as at 31st March 2023 amounted to £93,226.
9. RELATED PARTY TRANSACTIONS
There were no related party transactions during the year (2023 - none).
16 Trustees and volunteers were reimbursed £3,669 (2023 - 18 Trustees £3,602) in respect of mileage, and out of pocket expenses including, branch expenses, travel, housekeeping and asset purchases. Reimbursed expenses are incurred in order for Trustees and volunteers to fulfil their duties and are not considered payment for goods and services or the remuneration of a Trustee, nor do they count as any kind of personal benefit.
10. TRUSTEES' REMUNERATION AND BENEFITS
The charity relies on volunteers and has no staff.
One trustee acted as an administration assistant for the charity in a self-employed capacity and received £3,748 during the year (2023 - £2,613).
11. PAYMENT TO EXAMINER
An accrual of £1,800 (£1,500 + VAT) is included in the accounts in respect of payment to examiner (2023 - £1,800).
page 22
Samaritans Milton Keynes
Incoming Resources for the year ended 31 March 2024
| Incoming resources Incoming resources from generated funds Donations Donations Trading income Fundraising Grants |
3,896 47,915 259 4,079 |
2024 £ 56,149 56,149 56,149 |
2,344 41,852 180 7,656 |
2023 £ 52,032 52,032 52,032 |
|---|---|---|---|---|
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Samaritans Milton Keynes
Expenses
for the year ended 31 March 2024
| Expenses Costs of generating funds Costs Of Generating Voluntary Income Fundraising Charitable Activities Publicity and advertising Travel Rent Rates and insurance Housekeeping Utilities HQ Contribution Training Repairs and maintenance Accountancy fees Legal costs General branch expenses Administration expenses Stationery & office supplies Telephone Bank charges Depreciation of plant and machinery |
2024 £ 114 114 114 249 943 6,900 1,520 4,680 8,341 3,203 317 6,574 1,800 2,200 3,762 4,277 351 2,677 291 2,068 50,153 50,267 |
2023 £ 141 |
|---|---|---|
| 141 | ||
| 141 | ||
| - 1,080 7,400 1,579 3,937 5,458 4,676 100 3,891 1,800 2,300 3,098 3,183 496 2,363 285 215 41,861 42,002 |
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15
Samaritans Milton Keynes - Annual Report
1[st] April 2023 – 31[st] March 2024