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2025-03-31-accounts

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 2025

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 2025

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
Detailed Statement of Financial Activities 19 to 20

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

REFERENCE AND ADMINISTRATIVE DETAILS for the Year Ended 31 MARCH 2025

TRUSTEES Mr L Redmond (resigned 6.7.24) Mr D Hearn (resigned 6.7.24) Mrs A Quick (resigned 6.7.24) Mr J Hunt (resigned 6.7.24) Mr J Kennedy (resigned 6.7.24) Mr Z Dover (appointed 6.7.24) Mrs V Godden (appointed 6.7.24) Mr Y A Mohammed (appointed 6.7.24) Mr D Hearn was co-opted on 10.9.24 COMPANY SECRETARY 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

REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2025

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 2025. 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:

Values

We hold the following values at the core of our service:

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

REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2025

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 122 volunteers of whom 106 are Listening Volunteers and 16 are Support Volunteers and between us we took and made 19,390 phone calls, spending some 4,848 hours on the phone, responded to 38 online chats.

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

It was an honour to be asked to become the branch's director in July 2024. Since that time a new Operations Team has been set up to focus on fundraising; increasing shift availability, flexibility of volunteer offer, and number of volunteers; whilst decreasing volunteer churn/turnover. Our leadership teams have been re-invigorated with more than half of the teams being made up of new members, with new roles being created to represent our Shift Leaders and manage our Ongoing Mentoring. It is pleasing to see a modest increase in our volunteer numbers. The branch's financial situation has been cause for concern but, thanks to our fundraising team, we are now in a much-improved position. My thanks to everyone involved in ensuring Luton, South Beds, and Harpenden Samaritans is able to remain in its property at 33 Cardiff Road.

Deputy Director for Training

The training team have been working hard over the past year to train potential volunteers to become New Samaritans. Currently, we are training between 7-10 people each cohort and running 3 cohorts per year. Training takes 7 sessions, each session lasting between 3 and 4 hours. This would not be possible without the dedicated training team- special thanks must go to Dave 1386 for managing the Core training and to Gwyn 1376 for arranging and running the Embedding training for New Samaritans.

Thanks must also be given to the people and organisations who donate funds- without these, this training would be much harder to deliver effectively- this year, we have managed to secure 3 laptop computers to loan to potential volunteers who would otherwise be unable to train.

Two members of the Operations Team have, this year, undergone the regional 'Train the Trainer' training which enables them to lead training sessions for branch and externally.

Luton branch volunteers are all in the process of doing the updated EDI training.

Deputy Director for Fundraising

Charitable fundraising has been decimated by the Covid pandemic and by the economic climate. To address these negatives, we have extended and formalised our fundraising strategy.

We continue with a programme of public collections where our local community provides us with direct financial support via collection tins and card readers. After the pandemic, such collections collapsed but we are now seeing improving outcomes.

We have also formalised and reorganised our approach to solicit donations from local businesses within our geographical area. This is a growing strand of our fundraising strategy. Separately, we are embarking on a drive to solicit a large number of small, regular donations from individuals. Large numbers of small and regular donations soon becomes significant and will provide a foundational income which does not peak and trough. We have also approached several grant-giving organisations with some success.

We would like to thank our local community, the local businesses and the grant awarding organisations that have supported us. Without their support we could not continue to offer our service. Specifically, we would like to thank:

Page 3

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2025

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 £716. 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 £11,008 which represents 28% of our general expenses and 24% of our total expenditure.

During the year, the Branch Leadership authorised expenditure for items over £1,000 on: Independent Examiners Fees £2,760 Branch Conference £2,424 Kitchen Refurbishment £3,924 Lift Cables £1,399 Insurance £1,034 Annual General Meeting £1,015

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

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.

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 2025 were £1,870 and £499,884 (2024: £2,717 and £476,221) respectively.

Page 4

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2025

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.

The 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. Zachary Dover started as Director on 6th July 2024 and his term of office ends on 30th June 2027. The primary role of the Director is the management of the Branch, with special emphasis on the provision of high-quality and consistent care of 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:

Approved by order of the board of trustees on ............................................ and signed on its behalf by:

Z Dover

........................................................................ Mr Z Dover - 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 2025.

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

  2. 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

  3. 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: 31[st] July 2025

Page 6

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MARCH 2025

INCOME AND
Notes
Unrestricted
funds
£
ENDOWMENTS FROM
Donations and legacies
44,856
Investment income
2
1,002
Total
45,858
EXPENDITURE ON
Raising funds
3
6,200
Charitable activities
To work for the assistance of
persons who are suicidal,
despairing or in distress
39,527
Total
45,727
NET
INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains on revaluation of fixed
assets
131
-
Net movement in funds
131
RECONCILIATION OF
FUNDS
Total funds brought forward
67,153
TOTAL FUNDS CARRIED
FORWARD
67,284		 Designated
fund
£
-
-
-
-
-
-
-
23,532
23,532
409,068
432,600		 Restricted
funds
£
-
-
-
85
762
847
(847)
-
(847)
2,717
1,870		 2025
Total
funds
£
44,856
1,002
45,858
6,285
40,289
46,574
(716)
23,532
22,816
478,938
501,754		 2024
Total
funds
£
30,179
886
31,065
6,940
37,842
44,782
(13,717)
-
(13,717)
492,655
478,938

The notes form part of these financial statements

Page 7

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

BALANCE SHEET 31 MARCH 2025

FIXED ASSETS
Notes
Unrestricted
funds
£
Tangible assets
8
14,278
CURRENT ASSETS
Debtors
9
1,742
Cash at bank and in hand
54,364
56,106
CREDITORS
Amounts falling due within one
year
10
(3,100)
NET CURRENT ASSETS
53,006
TOTAL ASSETS LESS
CURRENT LIABILITIES
67,284
NET ASSETS
67,284
FUNDS
Unrestricted funds
11
Restricted funds
TOTAL FUNDS		 Designated
fund
£
432,600
-
-
-
-
-
432,600
432,600		 Restricted
funds
£
869
-
1,001
1,001
-
1,001
1,870
1,870		 2025
Total
funds
£
447,747
1,742
55,365
57,107
(3,100)
54,007
501,754
501,754
499,884
1,870
501,754		 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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

BALANCE SHEET - continued 31 MARCH 2025

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 . .......................................... and were signed on its behalf by:

Z Dover

............................................. Mr Z Dover - Trustee

D Hearn

............................................. 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 2025

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.

The charity constitutes a public benefit entity as defined by FRS 102.

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.

continued...

Page 10

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

Taxation

The charity is exempt from corporation tax on its charitable activities.

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
2025 2024
£ £
Deposit account interest 1,002 886

continued...

Page 11

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025

3. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
2025 2024
£ £
Printing costs 1,564 2,618
Fundraising expenses 420 229
Support costs 4,301 4,093
6,285 6,940

4. SUPPORT COSTS

SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Raising donations and legacies 4,013 288 4,301
To work for the assistance of persons who
are suicidal, despairing or in distress 36,105 2,592 38,697
40,118 2,880 42,998
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:

2025 2024
To work
for the
assistance
of
persons
who are
Raising suicidal,
donations despairing
and or in Total Total
legacies distress activities activities
£ £ £ £
Refreshments 42 378 420 229
Volunteer travel 859 7,732 8,591 9,661
Insurance 104 930 1,034 1,018
Light and heat 791 7,114 7,905 6,558
Telephone 311 2,792 3,103 2,986
Sundries 162 1,451 1,613 2,561
Repairs and renewals 587 5,284 5,871 5,013
Cleaning and housekeeping 624 5,616 6,240 5,275
Hire of halls and AGM expenses 116 1,049 1,165 1,105
Computer costs 18 162 180 180
Depreciation of tangible assets 399 3,597 3,996 4,017
Independent examiners remuneration - non
assurance 127 1,143 1,270 1,200
Independent examiners remuneration 161 1,449 1,610 1,536
4,301 38,697 42,998 41,339

continued...

Page 12

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£ £
Independent examiners remuneration - non assurance 1,270 1,200
Independent examiners remuneration 1,610 1,536
Depreciation - owned assets 3,999 4,017
Refreshments 420 229
Volunteer travel 8,591 9,661

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

In the year ended 31 March 2025, 3 Trustees (2024: 4 Trustees) had expenses reimbursed totalling £1,746 (2024: £4,041).

Staff costs

The average monthly number of employees during the year was 1 (2024: 1). Gross wages of £6,240 (2024: £5,275) 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
funds
£
Designated
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
26,379
-
Investment income
886
-
Total
27,265
-
EXPENDITURE ON
Raising funds
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)
-
RECONCILIATION OF FUNDS
Total funds brought forward
81,023
409,068		 Restricted
funds
£
3,800
-
3,800
-
3,647
3,647
153
2,564		 Total
funds
£
30,179
886
31,065
6,940
37,842
44,782
(13,717)
492,655

continued...

Page 13

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

TOTAL FUNDS CARRIED FORWARD
8.
TANGIBLE FIXED ASSETS
COST OR VALUATION
At 1 April 2024
Additions
Revaluations
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024		 Unrestricted
funds
£
67,153
Freehold
property
£
409,068
-
23,532
432,600
-
-
-
432,600
409,068		 Designated
fund
£
409,068
Fixtures
and
fittings
£
19,786
1,645
-
21,431
7,250
2,546
9,796
11,635
12,536		 Restricted
funds
£
2,717
Computer
equipment
£
12,491
-
-
12,491
7,526
1,453
8,979
3,512
4,965		 Total
funds
£
478,938
Totals
£
441,345
1,645
23,532
466,522
14,776
3,999
18,775
447,747
426,569

The trustees revalued the freehold property to £432,600 on 31 March 2025 based on the cost of reinstatement provided by the insurance company.

The carrying amount, had the property been recognised under the cost model, is £255,849.

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Prepayments and accrued income 1,742 1,708

continued...

Page 14

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Accrued expenses 3,100 2,760

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
Building funds
Designated fund
Restricted funds
Harpenden Trust
The Pears Foundation
TOTAL FUNDS		 At 1.4.24
£
43,153
21,500
409,068
2,500
476,221
178
1,539
1,000
2,717
478,938
s follows:
Incoming
resources
£
45,858
-
-
45,858
-
-
-
45,858		 Net
movement
in funds
£
2,694
(2,563)
23,532
-
23,663
(178)
(669)
-
(847)
22,816
Resources
expended
£
(43,164)
(2,563)
-
(45,727)
(178)
(669)
(847)
(46,574)		 Transfers
between
At
funds
£
31.3.25
£
(7,000)
38,847
7,000
25,937
-
432,600
-
2,500
-
499,884
-
-
-
870
-
1,000
-
1,870
-
501,754
Gains and
losses
£
Movement
in funds
£
-
2,694
-
(2,563)
23,532
23,532
23,532
23,663
-
(178)
-
(669)
-
(847)
23,532
22,816

continued...

Page 15

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025

11. MOVEMENT IN FUNDS - continued

Comparatives for 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
Transfers
movement
between
At
At 1.4.23
in funds
funds
31.3.24
£
£
£
£
66,523
(13,870)
(9,500)
43,153
14,500
-
7,000
21,500
409,068
-
-
409,068
-
-
2,500
2,500
490,091
(13,870)
-
476,221
356
(178)
-
178
2,208
(669)
-
1,539
-
1,000
-
1,000
2,564
153
-
2,717
492,655
(13,717)
-
478,938

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 27,265 (41,135) (13,870)
Restricted funds
Harpenden Trust - (178) (178)
The Pears Foundation - (669) (669)
Amazon Fund 1,000 - 1,000
BLCF Fund 2,800 (2,800) -
3,800 (3,647) 153
TOTAL FUNDS 31,065 (44,782) (13,717)

continued...

Page 16

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025

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		 Net
Transfers
movement
between
At
At 1.4.23
in funds
funds
31.3.25
£
£
£
£
66,523
(11,176)
(16,500)
38,847
14,500
(2,563)
14,000
25,937
409,068
23,532
-
432,600
-
-
2,500
2,500
490,091
9,793
-
499,884
356
(356)
-
-
2,208
(1,338)
-
870
-
1,000
-
1,000
2,564
(694)
-
1,870
492,655
9,099
-
501,754

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 73,123 (84,299) - (11,176)
Building funds - (2,563) - (2,563)
Designated fund - - 23,532 23,532
73,123 (86,862) 23,532 9,793
Restricted funds
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 76,923 (91,356) 23,532 9,099

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 2025

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 (2024: £7,000) was made from the unrestricted fund to the building fund for the above purpose. After taking into account the negative movement in the fund of £2,563 (2024: £Nil) and the transfer, £25,937 is carried forward within the fund.

12. RELATED PARTY DISCLOSURES

Related party transactions in the year ended 31 March 2025 are detailed within note 6.

Page 18

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MARCH 2025

2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 24,161 21,863
Gift aid 2,236 2,116
Legacies 8,459 -
Grants 10,000 6,200
44,856 30,179
Investment income
Deposit account interest 1,002 886
Total incoming resources 45,858 31,065
EXPENDITURE
Raising donations and legacies
Printing costs 1,564 2,618
Fundraising expenses 420 229
1,984 2,847
Charitable activities
Advertising 1,592 596
Support costs
Management
Refreshments 420 229
Volunteer travel 8,591 9,661
Insurance 1,034 1,018
Light and heat 7,905 6,558
Telephone 3,103 2,986
Sundries 1,613 2,561
Repairs and renewals 5,871 5,013
Cleaning and housekeeping 6,240 5,275
Hire of halls and AGM expenses 1,165 1,105
Computer costs 180 180
Fixtures and fittings 2,544 2,461
Computer equipment 1,452 1,556
40,118 38,603
Governance costs
Independent examiners remuneration - non
assurance 1,270 1,200
Independent examiners remuneration 1,610 1,536
2,880 2,736

This page does not form part of the statutory financial statements

Page 19

LUTON, SOUTH BEDS AND HARPENDEN SAMARITANS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MARCH 2025

2025 2024
£ £
Total resources expended 46,574 44,782
Net expenditure (716) (13,717)

This page does not form part of the statutory financial statements

Page 20