**REGISTERED COMPANY NUMBER: CE009183 (England and Wales) REGISTERED CHARITY NUMBER: 1170449**
**REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **FOR**
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
FKCA Limited 260 - 270 Butterfield Great Marlings Luton Bedfordshire LU2 8DL
**LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2024**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|5|
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**|8|to|9|
|**Notes to the Financial Statements**|10|to|18|
**LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **REFERENCE AND ADMINISTRATIVE DETAILS for the Year Ended 31 MARCH 2024**
**TRUSTEES** Mrs J Hearn (resigned 15.7.23) Mr L Redmond Mr D Hearn Mrs A Quick Mrs B Horniblew (resigned 15.7.23) Mr J Hunt Mr J Kennedy (appointed 15.7.23) **COMPANY SECRETARY** Mrs A Quick **REGISTERED OFFICE** 33 Cardiff Road Luton Bedfordshire LU1 1PP **REGISTERED COMPANY** CE009183 (England and Wales) **NUMBER REGISTERED CHARITY** 1170449 **NUMBER INDEPENDENT EXAMINER** FKCA Limited 260 - 270 Butterfield Great Marlings Luton Bedfordshire LU2 8DL
Page 1
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS (REGISTERED NUMBER: CE009183)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2024**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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 objectives of the charity are** :
To work for the assistance of persons who are suicidal, despairing or in distress by providing a service primarily intended for the benefit of persons in Luton, and the surrounding area (but without specific limitations as to area) to enable such persons to receive immediate help, compassion and befriending from Members of the Charity selected and prepared for the purpose working under direction; and also where appropriate, in accordance with Samaritan procedure, referral to persons having specialist or professional skills.
To support the Company and aid in the establishment and support of probationary branches and the support of recognised branches of Samaritans.
## **Vision**
Samaritans vision is that fewer people die by suicide.
## **Mission**
Our mission is to make a big impact on the world around us by:
- Reducing the feelings of distress and crisis that can lead to suicide.
- Increasing access to support for people in distress and crisis.
- Reducing the risk of suicide in specific settings and vulnerable groups.
- Influencing governments and other agencies to take action to reduce suicide.
## **Values**
We hold the following values at the core of our service:
- Listening - Exploring feelings alleviates distress and helps people to reach a better understanding of their situation and the options open to them.
- Confidentiality - If people feel safe, they are more likely to open up about their feelings.
- Non-judgmental - We want people to be able to talk to us without fear of prejudice or rejection.
- People making their own decisions wherever possible - we believe that people have the right to find their own solution and telling people what to do takes responsibility away from them.
- Human contact - Giving people time, undivided attention and empathy meets a fundamental emotional need and reduces stress and despair.
## **Fulfilling the mission**
Our volunteers offer support by telephone, online chat and face to face contact with callers at the branch. In addition, the branch runs events to raise awareness of the causes and impact of depression and suicide and the benefits of expressing feelings.
## **Public benefit**
In planning and reviewing its activities during the year, the trustees kept in mind the Charity Commission guidance on public benefit.
Page 2
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS (REGISTERED NUMBER: CE009183)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2024**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
Luton, South Beds & Harpenden Samaritans work for the assistance of persons who are suicidal, despairing or in distress.
We currently have 121 volunteers of whom 100 are Listening Volunteers and 21 are Support Volunteers and between us we took and made 18,830 phone calls, spending some 5,161 hours on the phone, responded to 180 chats and undertook our first face-to-face at the branch since early 2020. We have also created a section of past volunteers 'Branch Alumni' in order to maintain contact with them so they can, when able, support the charity. At present there are 15 individuals.
We continue to be involved in Outreach activities in the community.
Many callers are coping with some degree of suicidal feelings. Without our hard-working Support Volunteers, we would not be able to keep the branch running.
## **DIRECTORS REPORT**
## **Branch Activities**
This year has seen the branch continue its efforts to be there for the callers, and our community. This has resulted in maintaining similar levels of time on the phone and number of calls answered. Also, the year has seen the return to offering face-to-face support at the branch following a training programme for volunteers given that this had stopped during Covid.
In line with the strategy of the central Samaritans charity, we have recognised the importance of 'Equity, Diversity and Inclusion', as critical for other the callers and volunteers. To support this aspect an additional Trustee has been appointed and is also part of the Leadership Team as a Deputy Director.
Due to the hard work of our recruitment team, training team and mentors we've welcomed 24 new Listening Volunteers into the Operations Room. We are extremely lucky to have so many loyal and conscientious Listening and Support volunteers giving time to our very worthy cause.
## **Donations and Fundraising**
We acknowledge with gratitude donations received from private individuals and organisations alike, also from current and former Samaritans. These donations go a long way towards providing the running costs for 33 Cardiff Road and for outreach and fundraising material and equipment.
Donations received complement the fundraising activities of both Listening and Support Volunteers who tirelessly raise funds in many and varied ways.
Page 3
**LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS (REGISTERED NUMBER: CE009183)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2024**
## **FINANCIAL REVIEW**
## **Financial position**
To manage the Branch's finances, the Branch Leadership Team received regular financial reports and agreed and reviewed budgets for the operation of the Centre.
Whilst expenditure has been maintained within budget, it has proved a difficult year to generate sufficient income to meet the financial requirements of the branch.
At the end of our financial year, Expenditure exceeded income by £13,717. Whilst the branch has this year been able to meet this liability from the cash reserve, the Trustees and the Branch Leadership Team are actively looking at new Initiatives to generate additional income.
The Branch Leadership team are prioritising initiatives to resume Street and Store collections which were suspended during the Covid and post Covid period.
Utilities totalled £9,544 which represents 27% of our general expenses and 21% of our total expenditure.
During the year, the Branch Leadership authorised expenditure for items over £1,000 on: Independent Examiners Fees £1,740 Branch Conference £1,776 Replacement Boiler £3,192 CCTV Security £1,850
## **Reserves Policy**
The trustees have considered the potential liabilities in respect of the running of the charity and in particular: - On-going responsibility for the repair, maintenance and Improvement of its premises at 33, Cardiff Road, Luton - On-going running costs of the existing service
- Future development of the service within the local community In line with the Premises Reserves Policy.
Building Fund Reserve - £7,000 has been set aside being this year's annual reserve to the Buildings Account in accordance with the Branch Premises 10-year Plan to meet maintenance and redecoration costs.
Personal Accident Reserve for the Over 80's - The Standard Personal Accident Policy does not cover volunteers over the age of 80, the Branch has set up a Reserve of £2,500 to meet any possible future liability.
Restricted Grants were received: £2,800 for 'Training & Development' £1,000 for 'Carnival & Outreach Awareness'.
Specific Grants were received: £2,000 for Training and Development £400 towards Heating and Lighting
The year ended holding 13.9 months of Reserve. Ideally, we would like to hold a 12-month reserve which supports the recommendation from Samaritans Central Charity and the Charity Commission in order to meet a years running costs to maintain the branch and support our callers and volunteers.
The day to day running costs, including rates, utilities, licences, insurances and annual contract payments are controlled through the current account and closely monitored by the Branch Leadership Team and reviewed against Budget.
The Branch Leadership Team will seek to use any balances, in excess of those set out above, to further the charity's outreach work, in the local community.
Restricted and unrestricted funds held at 31 March 2024 were £2,717 and £476,221 (2023: £2,564 and £490,091) respectively.
Page 4
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS (REGISTERED NUMBER: CE009183)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2024**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, Constitution of Luton, South Beds and Harpenden Samaritans an incorporated charity. - adopted in March 2006 and amended in February 2016.
## T **he Trustee Board**
Under the Constitution, the minimum number of Trustees shall be three and the maximum number of Trustees shall be thirteen. The Trustee Board comprises the Branch Director (who is also Chair), a Trustee elected by the Members with the role of Secretary and a Trustee elected by the Members with the role of Treasurer (or one Trustee elected by the Members to serve as both Secretary and Treasurer); Up to eight additional Trustees elected by the Members; and up to two Co-opted Trustees appointed to fill identified gaps in expertise on the Charity's Board of Trustees, the Co-opted Trustees have the same rights, duties and responsibilities as Trustees of the Charity.
The Trustees elected by the Members must comprise a majority of the Board of Trustees. Elected Trustees serve for a maximum term of six consecutive years and are subject to election either at the AGM or at an EGM. Co-opted Trustees must retire at the next AGM.
The Trustee Board is responsible for the Branch's compliance with charity, employment and other relevant statutory requirements. They are responsible for ensuring that the charity is solvent and well-run and that it is delivering the charitable outcomes for the benefit of the public for which it has been set up. The Trustee Board takes specific responsibility for the premises and related services at 33 Cardiff Road, Branch finances, the terms and conditions of the employed staff (Caretaker) and, where appropriate, fundraising. The post of Trustee is unpaid.
In line with Charity Commission guidelines, training material is made available to newly appointed Trustees on their roles and responsibilities to supplement the on-line programme available through the Central Charity.
## **The Director**
The Director of the Branch is selected to serve for a three-year term. A formal appointment is made by the Company Trustee Board following consultation with every member of the Branch. The Director then selects several Co-Directors to support her or him during the term of office. Larry Redmond started as Director on 23rd July 2021 and his term of office ends on 30th June 2024. The process for the election of a new Director is currently in hand. The primary role of the Director is the management of the Branch, with special emphasis on the provision of high-quality and consistent care to those who contact Samaritans as well as support to volunteers who provide this care or who support the work of the Branch in other ways. In this role, the Director has absolute responsibility for the care of callers and volunteers. The posts of Director and Co-Directors are unpaid.
## **Risk management**
During the year, the Trustee Board regularly reviewed its Risk Register covering issues such as:
- Governance and Management
- Operational Risks
- Financial Risks
- External Risks
- Law and Regulatory Compliance Risks
- Volunteer Safety Risk Assessment
Approved by order of the board of trustees on 4 July 2024 and signed on its behalf by:
Mr L Redmond - Trustee
Page 5
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **Independent examiner's report to the trustees of Luton, South Beds and Harpenden Samaritans ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts 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 accounts 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 accounts to be reached.
Tara Aldwin ACA
FKCA Limited 260 - 270 Butterfield Great Marlings Luton Bedfordshire LU2 8DL
Date: .............................................
Page 6
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MARCH 2024**
|Unrestricted
Designated
funds
fund
Notes
£
£
**INCOME AND**
**ENDOWMENTS FROM**
Donations and legacies
26,379
-
Investment income
2
886
-
**Total**
27,265
-
**EXPENDITURE ON**
Raising funds
3
6,940
-
**Charitable activities**
To work for the assistance of
persons who are suicidal,
despairing or in distress
34,195
-
**Total**
41,135
-
**NET**
**INCOME/(EXPENDITURE)**
(13,870)
-
**Other recognised gains/(losses)**
Gains on revaluation of fixed
assets
-
-
**Net movement in funds**
(13,870)
-
**RECONCILIATION OF**
**FUNDS**
Total funds brought forward
81,023
409,068
**TOTAL FUNDS CARRIED**
**FORWARD**
67,153
409,068|Restricted
funds
£
3,800
-
3,800
-
3,647
3,647
153
-
153
2,564
2,717|2024
Total
funds
£
30,179
886
31,065
6,940
37,842
44,782
(13,717)
-
(13,717)
492,655
478,938|2023
Total
funds
£
44,335
536
44,871
7,514
36,949
44,463
408
52,163
52,571
440,084
492,655|
|---|---|---|---|
The notes form part of these financial statements
Page 7
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS (REGISTERED NUMBER: CE009183)**
## **BALANCE SHEET 31 MARCH 2024**
|Unrestricted
Designated
funds
fund
Notes
£
£
**FIXED ASSETS**
Tangible assets
8
15,784
409,068
**CURRENT ASSETS**
Debtors
9
1,708
-
Cash at bank and in hand
52,421
-
54,129
-
**CREDITORS**
Amounts falling due within one
year
10
(2,760)
-
**NET CURRENT ASSETS**
51,369
-
**TOTAL ASSETS LESS**
**CURRENT LIABILITIES**
67,153
409,068
**NET ASSETS**
67,153
409,068
**FUNDS**
11
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
1,717
-
1,000
1,000
-
1,000
2,717
2,717|2024
Total
funds
£
426,569
1,708
53,421
55,129
(2,760)
52,369
478,938
478,938
476,221
2,717
478,938|2023
Total
funds
£
422,115
27
76,582
76,609
(6,069)
70,540
492,655
492,655
490,091
2,564
492,655|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 charitable company.
The notes form part of these financial statements
continued...
Page 8
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS (REGISTERED NUMBER: CE009183)**
## **BALANCE SHEET - continued 31 MARCH 2024**
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 Board of Trustees and authorised for issue on 4 July 2024 and were signed on its behalf by:
Mr L Redmond - Trustee
Mr D Hearn - Trustee
The notes form part of these financial statements
Page 9
**LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
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, as modified by the revaluation of certain assets.
The charity is defined as a Charitable Incorporated Organisation incorporated in England & Wales, limited by guarantee and has no share capital. The registered office can be found on the reference and administrative details page.
The presentation currency is GBP (£).
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **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.
No amounts are included in the financial statements for services donated by volunteers.
## **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.
## **Allocation and apportionment of costs**
Overhead and support costs have been allocated between charitable activity and costs of generating voluntary income. Overhead and support costs relating to Charitable Activities have been apportioned based on the headcount of staff and volunteers. The allocation of overhead and support costs is analysed in note 4.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on cost and 15% on reducing balance Computer equipment - 25% on cost and 15% on reducing balance
Freehold property is held at revalued amount less depreciation, with any revaluation gain or loss being taken to the statement of financial activities.
Due to the ongoing maintenance the residual value of the building is deemed to be at least equal to the value recorded in the financial statements. As such any depreciation charge would be negligible and has not been provided for.
All other tangible fixed assets held for the charities own use are stated at cost less accumulated depreciation and accumulated impairment losses.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
continued...
Page 10
**LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024**
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Donated goods and services**
Donated professional goods and services are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.
In accordance with the Charities SORP (FRS 102), the general volunteer time of the charity is not recognised and refer to the trustees’ annual report for more information about their contribution.
## **Basic financial instruments**
Basic financial instruments are recognised at ammortised cost using the effective interest method.
## **Debtors, cash and creditors**
## **Debtors**
Debtors are recognised at the settlement amount due.
## **Cash at bank and in hand**
Cash at bank represents the balance in the bank as at the year end which includes both restricted and unrestricted funds.
## **Creditors**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||2024|2023|
||£|£|
|Deposit account interest|886|536|
continued...
Page 11
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024**
## **3. RAISING FUNDS**
## **Raising donations and legacies**
|**Raising donations and legacies**|||
|---|---|---|
||2024|2023|
||£|£|
|Printing costs|2,618|3,355|
|Fundraising expenses|229|163|
|Support costs|4,093|3,996|
||6,940|7,514|
## **4. SUPPORT COSTS**
|Governance
Management
costs
£
£
Raising donations and legacies
3,819
274
To work for the assistance of persons who
are suicidal, despairing or in distress
34,784
2,462
38,603
2,736|Totals
£
4,093
37,246
41,339|
|---|---|
|Activity|Basis of allocation|
|---|---|
|Management|Based on headcount of staff and volunteers|
|Governance costs|Based on headcount of staff and volunteers|
Support costs, included in the above, are as follows:
|Refreshments|Raising
donations
and
legacies
£
23|2024
2023
To work
for the
assistance
of
persons
who are
suicidal,
despairing
or in
Total
Total
distress
activities
activities
£
£
£
206
229
163|
|---|---|---|
|Volunteer travel|966|8,695
9,661
7,581|
|Insurance|102|916
1,018
953|
|Light and heat|655|5,903
6,558
5,942|
|Telephone|299|2,687
2,986
2,043|
|Sundries|256|2,305
2,561
3,167|
|Repairs and renewals|501|4,512
5,013
10,063|
|Cleaning and housekeeping|527|4,748
5,275
4,056|
|Hire of halls and AGM expenses|110|995
1,105
1,145|
|Computer costs|18|162
180
180|
|Depreciation of tangible assets|362|3,655
4,017
2,912|
|Independent examiners remuneration - non|||
|assurance|120|1,080
1,200
680|
|Independent examiners remuneration|154|1,382
1,536
1,084|
||4,093|37,246
41,339
39,969|
continued...
Page 12
**LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024**
## **5. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||2024|2023|
|---|---|---|
||£|£|
|Independent examiners remuneration - non assurance|1,200|680|
|Independent examiners remuneration|1,536|1,084|
|Depreciation - owned assets|4,017|2,912|
|Refreshments|229|163|
|Volunteer travel|9,661|7,581|
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
## **Trustees' expenses**
In the year ended 31 March 2024, 4 Trustees (2023: 3 Trustees) had expenses reimbursed totalling £4,041 (2023: £5,366).
## **Staff costs**
The average monthly number of employees during the year was 1 (2023: 1). Gross wages of £5,275 (2023: £4,056) have been included within cleaning and housekeeping - see note 4.
No employee received emoluments in excess of £60,000.
|**7.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Designated
funds
fund
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
44,335
-
Investment income
536
-
**Total**
44,871
-
**EXPENDITURE ON**
Raising funds
7,429
-
**Charitable activities**
To work for the assistance of persons who are
suicidal, despairing or in distress
36,186
-
**Total**
43,615
-
**NET INCOME/(EXPENDITURE)**
1,256
-
**Other recognised gains/(losses)**
Gains on revaluation of fixed assets
-
52,163
**Net movement in funds**
1,256
52,163|Restricted
funds
£
-
-
-
85
763
848
(848)
-
(848)|Total
funds
£
44,335
536
44,871
7,514
36,949
44,463
408
52,163
52,571|
|---|---|---|
continued...
Page 13
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|7.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued|
|Unrestricted|Designated|Restricted|Total|
|funds|fund|funds|funds|
|£|£|£|£|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|79,768|356,905|3,411|440,084|
|TOTAL FUNDS CARRIED FORWARD|81,024|409,068|2,563|492,655|
|8.|TANGIBLE FIXED ASSETS|
|Fixtures|
|Freehold|and|Computer|
|property|fittings|equipment|Totals|
|£|£|£|£|
|COST|
|At 1 April 2023|409,068|11,690|12,116|432,874|
|Additions|-|8,096|375|8,471|
|At 31 March 2024|409,068|19,786|12,491|441,345|
|DEPRECIATION|
|-|
|At 1 April 2023|4,789|5,970|10,759|
|-|
|Charge for year|2,461|1,556|4,017|
|At 31 March 2024|-|7,250|7,526|14,776|
|NET BOOK VALUE|
|At 31 March 2024|409,068|12,536|4,965|426,569|
|At 31 March 2023|409,068|6,901|6,146|422,115|
**----- End of picture text -----**
The trustees revalued the freehold property to £409,068 on 31 March 2023 based on the cost of reinstatement provided by the insurance company. The Trustees believe this remains an accurate valuation as at 31 March 2024.
The carrying amount, had the property been recognised under the cost model, is £255,849.
## **9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**----- Start of picture text -----**
||||
|---|---|---|
|2024|2023|
|£|£|
|Prepayments and accrued income|1,708|27|
**----- End of picture text -----**
continued...
Page 14
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024**
## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Accrued expenses
**11.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Building funds
Designated fund
Personal accident cover fund
**Restricted funds**
Harpenden Trust
The Pears Foundation
Amazon Fund
**TOTAL FUNDS**
Net movement in funds, included in the above are a
**Unrestricted funds**
General fund
**Restricted funds**
Harpenden Trust
The Pears Foundation
Amazon Fund
BLCF Fund
**TOTAL FUNDS**|At 1.4.23
£
66,523
14,500
409,068
-
490,091
356
2,208
-
2,564
492,655
s follows:|Net
movement
in funds
£
(13,870)
-
-
-
(13,870)
(178)
(669)
1,000
153
(13,717)
Incoming
resources
£
27,265
-
-
1,000
2,800
3,800
31,065|2024
2023
£
£
2,760
6,069
Transfers
between
At
funds
31.3.24
£
£
(9,500)
43,153
7,000
21,500
-
409,068
2,500
2,500
-
476,221
-
178
-
1,539
-
1,000
-
2,717
-
478,938
Resources
Movement
expended
in funds
£
£
(41,135)
(13,870)
(178)
(178)
(669)
(669)
-
1,000
(2,800)
-
(3,647)
153
(44,782)
(13,717)|
|---|---|---|---|
continued...
Page 15
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024**
## **11. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|Net
movement
At 1.4.22
in funds
£
£
**Unrestricted funds**
General fund
72,268
1,255
Building funds
7,500
-
Designated fund
356,905
52,163
436,673
53,418
**Restricted funds**
Harpenden Trust
534
(178)
The Pears Foundation
2,877
(669)
3,411
(847)
**TOTAL FUNDS**
440,084
52,571
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
44,871
(43,616)
Designated fund
-
-
44,871
(43,616)
**Restricted funds**
Harpenden Trust
-
(178)
The Pears Foundation
-
(669)
-
(847)
**TOTAL FUNDS**
44,871
(44,463)|Transfers
between
At
funds
31.3.23
£
£
(7,000)
66,523
7,000
14,500
-
409,068
-
490,091
-
356
-
2,208
-
2,564
-
492,655
Gains and
Movement
losses
in funds
£
£
-
1,255
52,163
52,163
52,163
53,418
-
(178)
-
(669)
-
(847)
52,163
52,571|
|---|---|
continued...
Page 16
## **LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024**
## **11. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
Building funds
Designated fund
Personal accident cover fund
**Restricted funds**
Harpenden Trust
The Pears Foundation
Amazon Fund
**TOTAL FUNDS**|At 1.4.22
£
72,268
7,500
356,905
-
436,673
534
2,877
-
3,411
440,084|Net
movement
in funds
£
(12,615)
-
52,163
-
39,548
(356)
(1,338)
1,000
(694)
38,854|Transfers
between
funds
£
(16,500)
14,000
-
2,500
-
-
-
-
-
-|At
31.3.24
£
43,153
21,500
409,068
2,500
476,221
178
1,539
1,000
2,717
478,938|
|---|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Gains and
Movement
losses
in funds
£
£|
|---|---|---|---|
|General fund|72,136|(84,751)|-
(12,615)|
|Designated fund|-|-|52,163
52,163|
|**Restricted funds**|72,136|(84,751)|52,163
39,548|
|Harpenden Trust|-|(356)|-
(356)|
|The Pears Foundation|-|(1,338)|-
(1,338)|
|Amazon Fund|1,000|-|-
1,000|
|BLCF Fund|2,800|(2,800)|-
-|
||3,800|(4,494)|-
(694)|
|**TOTAL FUNDS**|75,936|(89,245)|52,163
38,854|
## **Purpose of funds**
The Harpenden Trust - Donated for the purpose of Training Computers.
The Pears Foundation - Pears Foundation DCMS Community Match Challenge - this is part of Government's £750m charities package. To help Luton branch respond to the impact of the coronavirus pandemic.
Amazon Fund - donated for the purposes of carnival materials costs.
BLCF Fund - this was funding awarded by BLCF on behalf of London Luton Airport Operations Ltd (LLAOL) - Community Trust Fund for the purposes of training listening volunteers.
continued...
Page 17
**LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024**
## **11. MOVEMENT IN FUNDS - continued**
## **Transfers between funds**
Funds assigned to the building fund are for planned refurbishment work that is required to take place every ten years. The Trustees have decided to set aside an amount each year towards this future cost. This year a transfer totalling £7,000 (2023: £7,000) was made from the unrestricted fund to the building fund for the above purpose. The transfer leaves £21,500 carried forward within the fund.
During the year, a transfer of £2,500 (2023: nil) was made to a new reserve set up by the branch for personal accident cover. The purpose of this fund is to cover any potential future liability for volunteers over the age of 80, who are not covered by the charity's standard accident policy. The transfer leaves £2,500 carried forward within the fund.
## **12. RELATED PARTY DISCLOSURES**
Related party transactions in the year ended 31 March 2024 are detailed within note 6.
Page 18
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