BROMLEY AIYD ORPJIYGTON SAMARITANS Charitable Incorporated Organisation Register¢d Cbarity Number 1170501 Trnstees, Report and Ae¢ounts For the Year Ended 31 Mydreh 2024 Contents Page Charity Inforn]ation Trust¢es' Annual Report Independent Examinels Report Balance Sheet Statement of Financial Activities Notes to the Accounts 9-15
BROMLEY AND ORPINGTON SAMARITANS Charity IDforn]ation CIO Registered Number l 170501 Goveming Document Constitution dated l December 2016 Trnstees Ms Julie Guy Hon Secretary Co-opted April 2021 Resigned Feb 2022 Ms Julie Guy Ms Anne Clark Director Hon Treasurer Elected Feb 2022 Elected De¢ 2016 Resigned Nov 2022 Co-opted March 2021 Resigned Sept 2021 Eleot¢d Jan 2021 Resigned Feb 2022 Elected Dec 2016 Deceased Jan 2022 Elected Dec 2016 Resigned Nov 2022 Elected Nov 2017 Resigned Nov 2023 Elected Nov 2017 Resigned Nov 2023 Elected Nov 2018 Resigned May 2021 Elected Nov 2019 Resigned Nov 2023 Elected Nov 2021 Elected Nov 2022 Elected Nov 2021 Elected Nov 2021 Co-opted Feb 2022 Co-opted Feb 2022 Elected Nov 2022 Elected Nov 2023 Elect¢d Nov 2023 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 Nomian Ms Laura Hughes Ms Alev Moore Mr Edward Venables Ms Maria Sykes Ms Gita Beecroft Page I
Principal Office 9B Ststion Road Orpington Kent BR6 ORZ Independent Examin¢rs Baxter & Co Chartered Certified Accountants and Registcred Auditors Lynwood House Crofton Road Orpington Kent BR6 8QE Page 2
BROMLEY AND ORPtNGTON SAMARITANS Report of the Trusle For the Year Ended 31 Itsreh 2024 The trustees present their annual report and financial statements of the Charity for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note I 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 Governanee and Mana ement Trustees and Organisational Structure The Charity is a Charitable Incorporated Organisation (CIO) set up on l December 2016 under charity number 1170501 and is governed by the constitution dated l December 2016. It was established to take forward the work of the unincorporated charlty 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; the two entities have the same name and address and are paty to the same organisation. there is no significant change to the beneficiaries, purposes. or control of the organisation. 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 th¢ 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 l of these financial statements, and may be contacted through the offices of the trust as detailed below: 9B Station Road Orpington Kent BR6 ORZ Page 3
BROIKLEY AND ORPINGTON SATrL4RITANS Report of the Trustees For the Year Ended 31 March 2024 (continu) None of th¢ 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". 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. 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 c) To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objects. During the year to 31 March 2024 the total number of telephone calls to the Charity, excluding silent calls, was 12,842 (31 March 2023". 14,247), the total number of personal visits was nil (31 March 2023: nil), and the total number of emails answered was Nil (31 March 2023: 3 87) and the total numb¢r of SMS texts answered was nil (31 March 2023: nil). The number of volunt¢ers actively involved in carrying out duties at the centre was 96 at 31 March 2024 (31 March 2023: 100), none of whom received any remuneration. Financial Review As shown on page 8, the general funds for the year show income of £30,595 (31 March 2023: £19,007) and expenditure of £22,088 (31 March 2023: £26,179), resulting in a surplus of £8,507 (31 March 2023: _£7,172). whilst the building fund shows a surplus of £nil (31 March 2023.. £0). Restricted funds relate to the Prison Listener Schcm¢, which show funds carried forward of £6,777 (31 March 2023: £6,777). Page 4
BROMLEY AND ORPINGTON SAMARITANS Report of the Trustees For the Year Ended 31 March 2024 (continued) Reserves Polic The trustees aim to maintain reserves in unr¢stricted funds to ensure there are sufficient funds available to cover support and governance costs. Designated funds are thos¢ funds that the trustees designate for a specific purpose from time to time. The balance of designated funds at 31 March 2024 is £873 (31 March 2023: £1,606). Statement of Trustees, Res onsibilities 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: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP. make judgments and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. and 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 2024 MsJGuy Trustee Page 5
Independent Examiner's Report to tbe Trustees of BROMLEY AND ORPINGTON SAMARITANS I report to the Charity trustees on my examination of the Charity for the year ended 31 March 2024, which are set out on pages 6 to 13. Responsibilities and basis of report As the Charity's trustees. you ar¢ responsible for the preparation of the accounts in accordance with th¢ requirements of the Charities Act 20 I l ('Ihe 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: accounting records were not kept in respect of the Charity as required by section 130 of the Act. or the accounts do not accord with those records; or the a¢counts do not Comply with the applicable requirement$ concerning the fonn 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 S4p •v 2024 Page 6
BROMLEY AYJ D ORPll¥GTON SAMARITANS Balance Sheet as at 31 March 2024 Note 31 March 2024 31 March 2023 Fixed Assets Tangible Fixed Assets 23,092 23,092 Current Assets Prepayments Cash at Banks Dcbtors Security Deposit Accrued Income 2,242 66,495 2.283 61,783 50 315 50 472 69,102 64,596 Deduct: Current Liabilities (Amounts falling due within one year) Accrued Charges Creditors Deferred Income 12 12 12 (3,364) (3.161) (2,385) (3,222) (4,250) Net Current Assets 62,577 54,739 Deduct: Non-CurreDt Liabilities (Amounts falling due greater than one year) Tenant Deposit 13 (4,314) (4,250) Iyet Assets 81,355 73,581 The Funds of the Charity Restricted funds Unrestricted funds: Other charitsble funds 14 6.777 6,777 14 74,578 66,804 81,355 73.581 Approved by the Trustees on and signed on their behalf 2024 Ms Ngoc Lan Vi The notes on pages 8-14 forni part of these accounts. Page 7
BROMLEY AND ORPINGTON SAMARITANS Statement of Financial Activities For the Year Ended 31 March 2024 31 Marcb 2024 Totsl Fund 31 March 2023 Total Fund Restricted Funds Unrestricted FuDds Designated General Note Incoming Resources Incoming resources from generated funds Voluntary Income: Donations and Gifts Grants- Prison Support Pears Foundation 11,668 11,668 3,392 Activities for Generating Funds Investment Income 1,654 17,273 1,654 17.273 1,082 14,533 Total Incoming Resources 30,595 30,595 19,007 Resources Expended Charitable Activities Governance Costs Other Resources Expended 733 5,333 2,973 13,782 6,066 2,973 13,782 7,632 974 21,390 10 733 22.088 22,821 29,996 Net Movement in Funds Transfer between Funds Total Funds Brought Forward at l April 2023 (733) 8.507 7,774 (10,989) 6,777 67,385 (581) 73,581 84,570 Total Funds Carried Forward at 31 March 2024 13 6.777 66,652 7.926 81,355 73,581 The notes on pages 8-13 forni part of these accounts. Page 8
BROMLEY AND ORPINGTON SAThL4RITANS Notes lo the Accounts For the Year Ended 31 March 2024 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 16July 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 l 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 9
BROMLEY AND ORPJIYGTON SAMARITANS Notes to the Accounts For the Year Ended 31 March 2024 (continued) (e) Governance Costs Governance costs comprise all costs involving the public accountability of the Charity and its compliance with regulation and good practice. (D Taxation The Charity is considered exempt from taxation. Related Party Transa¢tlon$ and Trustees, Expenses and Remuneralion The trustees all give freely their time and expertise without any forni of remun¢ration or other benefit in cash or kind (2023: £nil). Expense reimbursement of £21 occurred in the year (2023: £31); however, there wer¢ no related party transactions (2023.. £nil). Tangible Fixed Assets Fixed assets ar¢ 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 propety. and carpets, in excess of costs. 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 s¢parately as a designated fund but there are no legal restri¢tions on its application. Restricted funds relate to the Prison Listener Scheme. Donationy and Gifts 31 March 2024 31 March 2023 Religious bodies Other 940 10,728 3,392 11,668 3,392 Page 10
BROMLEY AND ORPll¥GTON SAMARITANS Notes to the Accounts For the Year Ended 31 March 2024 (continued) Activities for Generating Funds 31 March 2024 31 Mareh 2023 Amounts raised by special events 1,654 1,082 Investment Income 31 March 2024 Total 31 March 2023 Total Designated General Rent received Interest received 17,279 (6) 17,279 (6) 14.527 l7,273 17,273 14,533 Analysis of Charitable Activities Expenditure 31 March 2024 Total 31 March 2023 Total Restricted Fund Designated General Prison listener scheme Telephone costs Training 733 733 4,978 354 3,817 2,979 836 4.978 354 733 5.332 6,065 7,632 Pagell
BROMLEY AND ORPllYGTON SAMARITANS Notes to the Accounts For the Year Ended 31 March 2024 (continued) 9. Analysis of Governance Costs 31 March 2024 Total 31 March 2023 Total Restricted Fund Designated General Contributions to National Association 2,973 2,973 974 10. Analysts of Other Resources Expended 31 Mydrch 2024 Total 31 March 2023 Total Restricled Designated General Repairs and maintenance Lighting and heating Rates Insurance Housekeeping and cleaning Publicity and fundraising Printing and stationery Postage General expenses IT expenses Legal expenses 531 2,971 361 1,654 4,660 524 604 20 2.080 378 531 2.971 361 1,654 4,660 524 604 20 2,080 378 4,245 2,300 361 1,663 4,469 837 642 15 1,627 942 4,289 13,783 13,783 21,390 Page 12
BROMLEY AND ORPtNGTON SAMARITANS Notes to the Accounts For tbe Year Ended 31 March 2024 (continued) Analysis of Current Assets 31 March 2024 Total 31 March 2023 Total Prepayments Cash at bank Debtors Security Deposits Accrued Income 2,242 66,495 2,283 61,783 50 315 50 472 69,102 64,596 All prepayments relate to unrestricted funds in both 2024 and 2023. Cash at bank balances were as follows: unrestricted funds £29,182 (31 March 2023: £24,307). restricted funds re: prisons £6.777 (31 March 2023 £6,777). restricted fund re: Pears Foundation grant £nil (31 March 2023.. £nil)' Angela Denman Fund £26,222 (31 March 2023: £26,443); Tenant security deposit £4,314 (31 March 2023: £4,256). 12. Analysis of Current Liabilities 31 March 2024 Total 31 March 2023 Total Aru¢d charges Creditors Deferred Income 3,364 3,161 2.385 3,222 4,250 All creditors in 2024 and 2023 relats to unrestricted funds. Pag¢ 13
BROMLEY AND ORPINGTON SAMARITANS Notes to the Accounts For the Year Ended 31 March 2024 (continued) 13. Analysis of Non-current Liabililies 31 March 2024 Total 31 March 2023 Totsl Tenant Deposit 4.314 4.250 14. Analysis of Charitable Funds 31 March 2024 31 March 2023 Restricted funds - Prisoner Listener Scheme 6,777 6,777 Unrestrieted funds - Designated- Prison scheme Building fund Transfer to General Fund 873 1,606 873 1,606 General - Angela Denman fund General fund Transfer from Designated Fund 26,222 47,483 26,443 38,755 73,705 65,198 74,578 66,804 81,355 73,581 Page 14
14. Employees There are no employees of the CIO. 15. Future Commitments The trustees have no material future commitments as at 31 March 2024 other than those shown in the accounts. Page 15