BROMLEY AND ORPINGTON SAMARITANS
Charitable Incorporated Organisation
Registered Charity Number 1170501
Trustees’ Report and Accounts For the Year Ended 31 March 2023
| Contents | |
|---|---|
| Page | |
| Charity Information | 1 |
| Trustees' Annual Report | 2-4 |
| Independent Examiner's Report | 5 |
| Balance Sheet | 6 |
| Statement of Financial Activities | 7 |
| Notes to the Accounts | 8-13 |
BROMLEY AND ORPINGTON SAMARITANS
Charity Information
CIO Registered Number 1170501 Governing Document Constitution dated 1 December 2016 Trustees Ms Julie Guy Hon Secretary Ms Julie Guy Director Ms Anne Clark Hon Treasurer Mr Daniel Miller Ms Lynette Russell Interim Director Mrs Janet Hill Mrs Carol Munday Ms Larraine Jones Mr Roy Sutton Mr Rebyn Buleti Dr David Bishop Mr David Fairest Ms Ngoc Lan Vi Mr Vinai Patel Mr Keith Norman Ms Laura Hughes Ms Alev Moore Mr Edward Venables Principal Office 9B Station Road Orpington Kent BR6 0RZ Independent Examiners Baxter & Co Chartered Certified Accountants and Registered Auditors Lynwood House Crofton Road Orpington Kent BR6 8QE
Co-opted April 2021 Resigned Feb 2022
Elected Feb 2022 Elected Dec 2016 Resigned Nov 2022 Co-opted March 2021 Resigned Sept 2021 Elected Jan 2021 Resigned Feb 2022 Elected Dec 2016 Deceased Jan 2022 Elected Dec 2016 Resigned Nov 2022 Elected Nov 2017 Elected Nov 2017 Elected Nov 2018 Resigned May 2021 Elected Nov 2019 Elected Nov 2021 Elected Nov 2022 Elected Nov 2021 Elected Nov 2021 Co-opted Feb 2022 Co-opted Feb 2022 Elected Nov 2022
Page 1
BROMLEY AND ORPINGTON SAMARITANS
Report of the Trustees For the Year Ended 31 March 2023
The trustees present their annual report and financial statements of the Charity for the year ended 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts 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 published on 16 July 2014.
Structure, Governance and Management
Trustees and Organisational Structure
The Charity is a Charitable Incorporated Organisation (CIO) set up on 1 December 2016 under charity number 1170501 and is governed by the constitution dated 1 December 2016. It was established to take forward the work of the unincorporated charity number 241680. The trust actively fundraises to obtain funds to continue its work.
The financial statements for the CIO present the combined assets, liabilities and funds of the two legal entities as though they have always been part of the same organisation.
The Trustees consider this approach provides a clear comparative of the financial activities and financial position with previous reporting periods and we believe it is appropriate because:
-
the CIO was formed expressly to take over the work of the Charity;
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the two entities have the same name and address and are party to the same organisation;
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there is no significant change to the beneficiaries, purposes, or control of the organisation;
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according to independent legal advice: property, including funds, previously held on behalf of the Charity became vested in the CIO on registration under the Charities Act 2011 section 210(2); and
-
to separately determine which entity was receiving or consuming funds would present an incomplete view of the charitable activities for the year.
The trustees consist of the Management Committee, where members are either elected or ex officio. The elected members are elected at the Annual General Meeting and serve for up to the maximum term of six years.
The affairs of the CIO are managed by the Charity Trustees. The officers and advisers of the trust are detailed on Page 1 of these financial statements, and may be contacted through the offices of the trust as detailed below:
9B Station Road Orpington Kent BR6 0RZ
Page 2
BROMLEY AND ORPINGTON SAMARITANS
Report of the Trustees For the Year Ended 31 March 2023 (continued)
None of the trustees received any remuneration from the Charity.
Risk Management
The major risks to which the Charity is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate these risks.
Objectives and Activities
The objects of the Charity are:
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a) To enable persons in Bromley, Orpington 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 in order to improve their emotional health and to reduce the incidence of suicide;
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b) 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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c) To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objects.
During the year to 31 March 2023 the total number of telephone calls to the Charity, excluding silent calls, was 14,247 (31 March 2022: 12,492); the total number of personal visits was nil (31 March 2022: nil), and the total number of emails answered was 387 (31 March 2022: 1,132) and the total number of SMS texts answered was nil (31 March 2022: nil).
The number of volunteers actively involved in carrying out duties at the centre was 100 at 31 March 2023 (31 March 2022: 97), none of whom received any remuneration.
Financial Review
As shown on page 7, the general funds for the year show income of £19,007 (31 March 2022: £15,634) and expenditure of £26,179 (31 March 2022: £33,004), resulting in a deficit of £7,172 (31 March 2022: £17,370), whilst the building fund shows a surplus of £nil (31 March 2022: £0).
Restricted funds relate to the Prison Listener Scheme, which show funds carried forward of £6,777 (31 March 2022: £10,013).
Page 3
BROMLEY AND ORPINGTON SAMARITANS
Report of the Trustees For the Year Ended 31 March 2023
(continued)
Reserves Policy
The trustees aim to maintain reserves in unrestricted funds to ensure there are sufficient funds available to cover support and governance costs.
Designated funds are those funds that the trustees designate for a specific purpose from time to time. The balance of designated funds at 31 March 2023 is £1,606 (31 March 2022: £2,187).
Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the Trustees’ Annual 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 and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the Charity and of the incoming resources and application of resources of the Charity 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 in the Charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The trustees are responsible for keeping proper accounting records that 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, 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.
Approved by the Trustees on 2023
Ms J Guy Trustee
Page 4
Independent Examiner's Report to the Trustees of BROMLEY AND ORPINGTON SAMARITANS
I report to the Charity trustees on my examination of the Charity for the year ended 31 March 2023, which are set out on pages 6 to 13.
Responsibilities and basis of report
As the Charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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2 the accounts do not accord with those records; or
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3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Andrew Morgan Meredith FCCA
Lynwood House Crofton Road Orpington Kent BR6 8QE
2023
Page 5
BROMLEY AND ORPINGTON SAMARITANS
Balance Sheet as at 31 March 2023
| Note | 31 | March | 2023 | 31 March 2022 | 31 March 2022 | |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Fixed Assets | ||||||
| Tangible Fixed Assets | 3 | 23,092 | 23,092 | |||
| Current Assets | ||||||
| Prepayments | 11 | 2,283 | 2,111 | |||
| Cash at Banks | 11 | 61,783 | 60,236 | |||
| Debtors | 11 | 8 | - | |||
| Security Deposit | 11 | 50 | - | |||
| Accrued Income | 11 | 472 | - | |||
| ______ | ______ | |||||
| 64,596 | 62,347 | |||||
| Deduct: Current Liabilities | ||||||
| (Amounts falling due within one year) | ||||||
| Accrued Charges | 12 | (2,385) | (869) | |||
| Creditors | 12 | (3,222) | - | |||
| Deferred Income | 12 | (4,250) | - | |||
| ______ | ______ | |||||
| Net Current Assets | 54,739 | 61,478 | ||||
| ______ | ______ | |||||
| Deduct: Non-Current Liabilities | ||||||
| (Amounts falling due greater than one | ||||||
| year) | ||||||
| Tenant Deposit | 13 | (4,250) | - | |||
| Net Assets | 73,581 | 84,570 | ||||
| ====== | ====== | |||||
| The Funds of the Charity | ||||||
| Restricted funds | 14 | 6,777 | 10,013 | |||
| Unrestricted funds: | ||||||
| Other charitable funds | 14 | 66,804 | 74,557 | |||
| ______ | ______ | |||||
| 73,581 | 84,570 | |||||
| ====== | ====== |
Approved by the Trustees on 2023 and signed on their behalf
Ms Ngoc Lan Vi
The notes on pages 8-14 form part of these accounts.
Page 6
BROMLEY AND ORPINGTON SAMARITANS
Statement of Financial Activities For the Year Ended 31 March 2023
| 31 March | 31 March | |||||
|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||
| Restricted | Unrestricted | Total | Total | |||
| Note | Funds | Funds | Fund | Fund | ||
| Designated | General | |||||
| £ | £ | £ | £ | £ | ||
| Incoming Resources | ||||||
| Incoming resources from | ||||||
| generated funds | ||||||
| Voluntary Income: | ||||||
| Donations and Gifts | 5 | - | - | 3,392 | 3,392 | 1,192 |
| Grants – Prison Support | - | - | - | - | - | |
| – Pears Foundation | - | - | - | - | 5,000 | |
| Activities for Generating | ||||||
| Funds | 6 | - | - | 1,082 | 1,082 | 442 |
| Investment Income | 7 | - | - | 14,533 | 14,533 | 14,000 |
| _ | _ | _ | _ | _ | ||
| Total Incoming Resources | - | - | 19,007 | 19,007 | 20,634 | |
| _ | _ | _ | _ | _ | ||
| Resources Expended | ||||||
| Charitable Activities | 8 | 3,236 | 581 | 3,815 | 7,632 | 3,743 |
| Governance Costs | 9 | - | - | 974 | 974 | 388 |
| Other Resources Expended | 10 | - | - | 21,390 | 21,390 | 34,578 |
| _ | _ | _ | _ | _ | ||
| 3,236 | 581 | 26,179 | 29,996 | 38,709 | ||
| _ | _ | _ | _ | _ | ||
| Net Movement in Funds | (3,236) | (581) | (7,172) | (10,989) | ||
| (18,075) | ||||||
| Transfer between Funds | - | - | - | - | - | |
| Total Funds Brought Forward | ||||||
| at 1 April 2022 | 10,013 | - | 74,557 | 84,570 | 102,645 | |
| _ | _ | _ | _ | _ | ||
| Total Funds Carried Forward | ||||||
| at 31 March 2023 | 13 | 6,777 | (581) | 67,385 | 73,581 | 84,570 |
| ====== | ====== | ====== | ====== | ====== |
The notes on pages 8-13 form part of these accounts.
Page 7
BROMLEY AND ORPINGTON SAMARITANS
Notes to the Accounts For the Year Ended 31 March 2023
1.
Accounting Policies
(a) Basis of Preparation and Assessment of Going Concern
The accounts have been prepared under the historical cost convention, with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The Charitable Incorporated Organisation (CIO) 1170501 was registered on 1 December 2016, to take forward the work of the Unincorporated Association registered number 241680. Assets, liabilities and funds of the two charities are combined. This is further explained in the Trustees’ Report.
The Charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
(b) Incoming Resources
All incoming resources are recognised once the Charity has entitlement to the resources, and it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.
(c) Resources Expended
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
(d) Charitable Activities
These are costs incurred by the Charity as shown in note 8.
Page 8
BROMLEY AND ORPINGTON SAMARITANS
Notes to the Accounts For the Year Ended 31 March 2023
(continued)
(e) Governance Costs
Governance costs comprise all costs involving the public accountability of the Charity and its compliance with regulation and good practice.
(f) Taxation
The Charity is considered exempt from taxation.
2. Related Party Transactions and Trustees’ Expenses and Remuneration
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2022: £nil). Expense reimbursement of £31 occurred in the year (2022: £40); however, there were no related party transactions (2022: £nil).
3.
Tangible Fixed Assets
Fixed assets are included at cost. This consists of £22,092 in respect of freehold premises and £1,000 in respect of carpets. No depreciation is provided for as the Charity's policy of repairs maintains the value of the property, and carpets, in excess of costs.
4.
Fund Accounting
The trustees are free to use unrestricted income funds, both designated and general, for any purpose in furtherance of the charitable objects.
The Building Fund is shown separately as a designated fund but there are no legal restrictions on its application.
Restricted funds relate to the Prison Listener Scheme.
5.
| Donations and Gifts | 31 March | 31 March |
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Religious bodies | - | - |
| Other | 3,392 | 1,192 |
| _____ | _____ | |
| 3,392 | 1,192 | |
| ===== | ===== |
Page 9
BROMLEY AND ORPINGTON SAMARITANS
Notes to the Accounts For the Year Ended 31 March 2023
(continued)
| 6. | Activities for Generating Funds | Activities for Generating Funds | 31 March | 31 March | |
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| £ | £ | ||||
| Amounts raised by special events | 1,082 | 442 | |||
| ==== | ==== | ||||
| 7. | Investment Income | 31 March | 31 March | ||
| 2023 | 2022 | ||||
| Designated | General | Total | Total | ||
| £ | £ | £ | £ | ||
| Rent received | - | 14,527 | 14,527 | 14,000 | |
| Interest received | - |
6 | 6 | - | |
| _____ | ____ | ______ | ______ | ||
| - | 14,533 | 14,533 | 14,000 | ||
| ===== | ==== | ===== | ===== |
- Analysis of Charitable Activities Expenditure
| 31 March | 31 March | ||||
|---|---|---|---|---|---|
| Restricted | 2023 | 2022 | |||
| Fund | Designated | General | Total | Total | |
| £ | £ | £ | £ | £ | |
| Prison listener scheme3,236 | 581 | - | 3,817 | 705 | |
| Telephone costs | - | - | 2,979 | 2,979 | 2,909 |
| Training | - | - | 836 | 836 | 129 |
| _____ | _____ | _____ | _____ | _____ | |
| 3,236 | 581 | 3,815 | 7,632 | 3,743 | |
| ==== | ==== | ==== | ==== | ==== |
Page 10
BROMLEY AND ORPINGTON SAMARITANS
Notes to the Accounts
For the Year Ended 31 March 2023
(continued)
9. Analysis of Governance Costs
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|31 March|31 March|
|Restricted|2023|2022|
|Fund|Designated|General|Total|Total|
|£|£|£|£|£|
|Contributions to|
|National Association|-|-|974|974|388|
|===|===|====|=====|=====|
|Analysis of Other Resources Expended|
|31 March|31 March|
|2023|2022|
|Restricted|Designated|General|Total|Total|
|£|£|£|£|£|
|Repairs and maintenance|-|-|4,245|4,245|23,459|
|Lighting and heating|-|-|2,300|2,300|2,299|
|Rates|-|-|361|361|183|
|Insurance|-|-|1,663|1,663|1,498|
|Housekeeping and cleaning|-|-|4,469|4,469|4,682|
|Publicity and fundraising|-|-|837|837|350|
|Printing and stationery|-|-|642|642|228|
|Postage|-|-|15|15|75|
|General expenses|-|-|1,627|1,627|1,804|
|IT expenses|-|-|942|942|-|
|Legal expenses|-|-|4,289|4,289|-|
|_||_||____|
|-|-|21,390|21,390|34,578|
|====|====|====|====|====|
----- End of picture text -----
10. Analysis of Other Resources Expended
Page 11
BROMLEY AND ORPINGTON SAMARITANS
Notes to the Accounts For the Year Ended 31 March 2023
(continued)
11. Analysis of Current Assets
| Analysis of Current Assets | ||
|---|---|---|
| 31 March | 31 March | |
| 2023 | 2022 | |
| Total | Total | |
| £ | £ | |
| Prepayments | 2,283 | 2,111 |
| Cash at bank | 61,783 | 60,236 |
| Debtors | 8 | - |
| Security Deposits | 50 | - |
| Accrued Income | 472 | - |
| _____ | _____ | |
| 64,596 | 62,347 | |
| ===== | ====== |
All prepayments relate to unrestricted funds in both 2023 and 2022.
Cash at bank balances were as follows: unrestricted funds £24,307 (31 March 2022: £23,360); restricted funds re: prisons £6,777 (31 March 2022 £10,013); restricted fund re: Pears Foundation grant £nil (31 March 2022: £nil); Angela Denman Fund £26,443 (31 March 2022: £26,863); Tenant security deposit £4,256 (31 March 2022: £nil).
12. Analysis of Current Liabilities
| Analysis of Current Liabilities | ||
|---|---|---|
| 31 March | 31 March | |
| 2023 | 2022 | |
| Total | Total | |
| £ | £ | |
| Accrued charges | 2,385 | 869 |
| Creditors | 3,222 | - |
| Deferred Income | 4,250 | - |
| ==== | ==== |
All creditors in 2023 and 2022 relate to unrestricted funds.
Page 12
BROMLEY AND ORPINGTON SAMARITANS
Notes to the Accounts
For the Year Ended 31 March 2023
(continued)
| 13. | Analysis of Non-current Liabilities | ||||
|---|---|---|---|---|---|
| 31 March | 31 March | ||||
| 2023 | 2022 | ||||
| Total | Total | ||||
| £ | £ | ||||
| Tenant Deposit | 4,250 | - |
|||
| ==== | ==== | ||||
| 14. | Analysis of Charitable Funds | ||||
| 31 March 2023 | 31 March 2022 | ||||
| £ | £ | £ | £ | ||
| Restricted funds – | |||||
| Prisoner Listener Scheme | 6,777 | 10,013 | |||
| Unrestricted funds – | |||||
| Designated – | |||||
| Prison scheme | 1,606 | 2,187 | |||
| Building fund | - | - | |||
| Transfer to General Fund | - | - | |||
| ______ | ______ | ||||
| 1,606 | 2,187 | ||||
| General – | |||||
| Angela Denman fund | 26,443 | 26,863 | |||
| General fund |
38,755 | 45,507 | |||
| Transfer from Designated Fund | - | - | |||
| ______ | ______ | ||||
| 65,198 | 72,370 | ||||
| ______ | ______ | ||||
| 66,804 | 74,557 | ||||
| ______ | ______ | ||||
| 73,581 | 84,570 | ||||
| ===== | ===== |
Page 13
14. Employees
There are no employees of the CIO.
15. Future Commitments
The trustees have no material future commitments as at 31 March 2023 other than those shown in the accounts.
Page 14