Eastbourne and District Samaritans Annual Report and Financial Statements for the year ended 31 March 2024 SAMARITANS Eastbourne & District Registered Charity Number: 1170508 Company Number: CE009224
EASTBOURNE AND DISTRicf SAMARITANS CONTENTS Page Legal and administration details Report of the Trustee5 3-12 Independent Examiner's report 13 Statement of Financial Activities 14-15 Balance sheet 16 Notes to the financial statements 17-22
EASTBOURNE AND DISTRicf SAMARITANS LEGAL AND ADMINISTRATION DEfAILS LEGAL STATUS Eastbourne and District Samaritans is a Registered Charity (Charity Registration No. 1170508) and a Charitable Incorporated Organisation {Company number CE009224) PRINCIPAL OFFICE The Haven 13 Bolton Road Eastbourne East Sussex BN213JT BOARD OF TRUSTEES Chair David G V Smith Secretary Belinda J Chavasse (until 6 April 2024) Tolulope Badipe (from 17 April 20241 Treasurer Stephanie J Carpenter (until 14 July 2023) Nicholas G Hunwick {from 15 July 2023) Trustees Nicola Shuttleworth Michelle Jebb Christopher J Pole Penelope Vasey Joseph R Homer (from 12 March 2024)
EASTBOURNE AND DISTRicf SAMARITANS LEGAL AND ADMINISTRATION DETAILS Independent Examiner VMR Anderson BA(Hons} FCA DChA Clark Brownscombe 2 St Andrews Place Lewes East Sussex BN7 IUP Solicitors Cornfield Law LLP 47 Cornfield Road Eastbourne East Sussex BN214QN Bankers Barclays Bank plc 63/67 Terminu5 Road Eastbourne East Sussex BN21 3NJ
EASTBOURNE AND DISTRicf SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Introduction The Trustees have pleasure in presenting their annual report and financial statements for the year ended 31 March 2024. Eastbourne and District Samaritans {EADSI is registered as a charity (Charity Registration No. 11705081 and is a Charitable Incorporated Organisation (Company number CE009224I. It is governed by its rules which were first adopted on l December 2016. It should be noted that the charity is the successor charity to The Samaritans of Eastbourne and District (Charity Registration No. 2787291 whose rules were first adopted on l March 1978. The financial statements comply with current statutory requirements: The Charities Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard FRS 102. Relationship with the central Samaritans charity EADS 15 one of 201 Samaritans, branches located across the UK and Ireland. The coordinating body for the branches is the national charity Samaritans {Charity Registration No. 2194321 henceforth referred to in this report as 'the centra I charitv,. EADS has an operating agreement with the central charity, covering the responsibilities of branches and designed to ensure that all branches provide consistently high-quality services and work effectively together as one organisatlon to support our callers. Strategy and objectives A new strategy for the central charity under the theme: Tuckling suicide together.. provlding o safe space in uncertaln tlmes was developed in 2022/3 to cover the period 2022-29 and will be reviewed in 2025. The strategy reflect5 the i ncreasing demand for our services and the need to adapt and innovate, a nd also reflects an increasing need to broaden the impact of the charity in influencing change $0 that Samaritans Is not only for the moment of cri515, It 15 looking to take oction to prevent the crisls, The new strategy rests on five strategic objectives or 'key pillars, of Access, Reach, Impact, Capacity and Sustainability (see htt www.san)aritans.or about-samaritans our-or anisation our-strate We developed a 5-year strategy for EADS under these same five strategic pillars15ee EADS Strate 2023- 2027 . This document was very well received by the central charity's quality review team in February 2023 and together we developed a mlssion statement for the Branch: To improve our capability to offer emotionol sUPPOrt to cullers nationally ond to the community of Eastbourne and distrlct Including visitors to the coast and Beachy Heod. The strategy document was updated in January 2024 with progress shown against the key performance indicators.
EA5TBOURNE AND DISTRICT SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Underpinning our strategy are the three key objectives of the Branch which are set out in our constitution: To enable persons in Ea5tbourne and the surrounding orea as well os elsewhere who ore experiencing feelings of distress or despair, including those who moy be at risk of suicide, to receive confidential emotional support at any time of the day or night in order to improve their emotionol heolth ond to reduce the incidence of suicide. To promote a better understanding in society of suicide, suicidol behoviour ond the vL71ue of expressing feelings which may otherwise leod to suicide or impaired emotionol het71th. ro collaborate with and support Somoritan5 central charity and its affiliated bronches in fulfilling these objectives. The role of the Trustees Whilst being an independent entity, EADS operates as an affiliated branch of the central char5ty. The central charity sets Standard5 and provides guidance and support to local branches. It IS the responsibility of the EADS, Trustees to maintain the fi nancial viability of the Branch and to ensure that the assets are used in pursuance of the objectives of the charity. Governance is the role of the Board of Trustees. Trustees must ensure that the three main objective5 {see above) are met and that the as5et5 of the Branch are properly and effectively managed. In addition to the freehold premises from which it operates, EADS owns a leasehold shop which is sublet to the trading company Samaritans Retail (Eastbourne) Ltd of which the charity is the sole sha reholder. This is referred to in this report as 'the shop,. The chair of Trustees IS the Branch Director, an appointee of the central charlty following structured consultation with the Branch membershlp. The Risk Register, a document designed to ensure that members and callers work together in a safe environment, is the responsibility of the Trustees. They provide the material support necessary for the effective running of the branch. The Trustees work in accordance wlth the guidelines laid down by the Charity Commission, Management is the responsibi l ity of the Directorate: the Branch Director and Vice Director and a team of five Deputy Directors (Recruitment, Training, Outreach, Leaders and Mentoringl. In January 2024, the Directorate updated the Strategic Plan with annual performance indicators and reported on the progress against the agreed activities. The work of the Branch is managed in accordance with our objectives set out in the constitution and is linked to the Risk Register which is updated on a regula r basis. Links between Trustees and Directors The dual role of the Bra nch Director makes for effective liaison between the Trustees and the Directorate. At Trustee meetings, the Branch Director provides a management progress report based on key statistics on volunteer hours and the reports provided by the Deputy Directors. At each meeting, the Treasurer presents a detailed financial report monitoring the income and expenditure together with a review of reserves and investments. All these measures enable the Trustee5 to track and monitor the full range of activities undertaken by the Directors and other managers and ensure that they are meeting their objectives.
EASTBOURNE AND DISTRicf SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Trustee responsibilities Financial statements The Trustees are required to prepare annual financial statements, which provide a true and fair view of the affairs of the Branch as at the end of the financial year and of the income and expenditure of the Branch for that year. In preparing the reports the Trustees: a) Select suitable accounting policies and apply them consistently, b) Make judgements and estimates that are reasonable and prudent, c} State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the Financial Statements, and d) Prepare the Financial Statements on the ongoing concern basis unless It is Inappropriate. Publlc benefit The Trustees confirm that they have referred to the guidance in the Charity Commission's gener31 guidance on public benefit when reviewing the charity's objectives. Risk review The Board of Trustees reviews the major risks to which the Branch 15 exposed on a regular basis and systems and actions are implemented to mitigate those risks. Additionally, the Trustees report annually to the central charity on the management of risk. The Trustees believe that there is a satisfactory system of internal controls and these are reviewed on a regular basis. Financial review At the end of the financlal year 2023124 EADS had funds of £689,105 of which £575,087 related to tangible fixed assets. These are the charity'sfreehold property The Haven, at 13 Bolton Road, Eastbourne, from which the charity operates and a leasehold property at 31 Grove Road, Eastbourne, which is used as premises for the shop. Total income and expenditure for the year for the Branch were £63,050 and £66,122 respectively, resulting in an overall deficit of £3.072. Income The principal sources of income continue to be donations from the public, as a result of the many fundraising activities and sale of donated goods in the shop. The shop pays EADS £16,000 annually in rent and, in addition, donates any trading surplu5. This year however a deficit of £1,572 arose, which reflected the economic pressures on the hi8h Street. Trading was also hampered by scaffolding over the front of the building for most of the year. As always, we are deeply indebted to the shop's staff, directors, and volunteers for all their hard work and efforts.
EASTBOURNE AND DISTRicf SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 As usual our volunteers took part in a wide range of fundraising activities and local events this year which, as well as raising much needed funds, help to increase local awareness of EADS, work. The charity is indebted every year to the Mccutchan family of Bates Green Farm, Arlington for allowing our volunteers to provide catering and visitor assistance for two days at their annual Bluebell Walk. In April 2023 this raised just over £6,000 for EADS, the largest amount we have achieved at this event. Amongst other fundralslng and local events we attended this year were: the Sometimes Music Festival, a Charitv Quiz Night, Eastbourne 999 Emergency Services Weekend, Eastbourne Sunshine Carnival. Alfriston Christmas Market, carol singing at The Beacon shopping centre with the Eastbourne Choral Society, the sale of EADS own-design Christma5 cards and 'Samaritan Teddies., and a collection at the Eastbourne Choral Society's performance of Handel's 'Messiah' in March 2024. Altogether around £3,500 was raised by our volunteers through these events. Donations totalling just over £1,550 were also gratefully received from local organisations including Croudace Homes, Eastbourne AM Rotary Club and Broadway United Church. We are a150 extremely grateful to the many Individuals who supported us through the year with donations totalling around £3,150 (including just over £870 in memory of loved ones). Also to those members of the public who held fundraislng or sponsored events for us, including a dance school's 'Sit up, stand up, event and craft and flower seed sales, raising a further £380. As the year end approached, two of our volunteers entered respectively the London Marathon and a local cycling 'Spinathon'. Monies raised to date amount to £3,700, with further sums to be received after the events take place in April 2024 (to be included in next yearfs accounts). We were also extremely fortunate this year to receive the final £1378 balance of a legacy from the estate of Mr Samuel Stringer and just over £9,000 from the estate of Mr Ray Swinden. Glft Ald on donations from the public continue to be an important source of income, contributing around £1,200 this year. Also, several of our volunteers regularly donate their travel expenses back to EADS, enabling us to claim a further £2,300 in Gift Aid during 2023124. We have continued to make effective use of onllne fundralslng platforms. We had fundraising pages this year with Enthuse and Paypal Giving, organised text-giving campaigns via Donr, collected donations from retailers via EasyFundraising and Amazon Smile, and received donation5 via the online Eastbourne Lottery. We a150 continue to receive donations through two CollecTin card readers, which enable us to accept donations by card at the shop and fundraising events. Expenditure Expenditure 15 focu55ed entirely on the Branch's Service provision together with property maintenance and running costs. All expenditure is incurred in support of the Branch's aims and activities. This year has been challenging as the economy has experienced difficult times and rising costs in many areas. The installation of improved fire doors in The Haven to comply with recent legislation, together with a new floor for the shop, increased repair costs by £10,000. Many running costs also showed a material increase. which are set out in the Statement of Financial Activities on page 15.
EASTBOURNE AND DISTRicf SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Reserves We have a challenging year ahead. The Haven requires some major work to maintain parts of the roof and exterior. A survey ha5 been completed and will be costed with a view to carrying out this work during the summer months. This, coupled with rising costs of overheads, will impact on our reserves, which at 31 March 2024 were the equivalent of 20.7 months of expenditure. The Trustees, policy is to keep a minimum of nine to eighteen months of estimated expenditure in reserve. The Trustees will monitor the position closely, given that Branch income is dependent on the generosity of others. Board of Trustees, activities and achievements Objertlve I To enable persons in Eastbourne and the surrounding areas as well os elsewhere who are experiencing feelings of distress and 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 reduce the incidence of suicide. Figure I: Monthly volunteer numbers and volunteer hours 2023124 No of Volunteers- Solld Ilne Left ixls Volunteer Hours- Bar ft18ht axls loo 600 90 80 500 70 400 60 50 300 200 20 loo io
EASTBOURNE AND DISTRICT SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The solid line in Figure I shows that EADS started the year with 80 active listening volunteers in April 2023 and completed the year with 92 listening volunteers in March 2024. The 92 volunteers included 17 probationary volunteers and new Samaritans trained during the year in November-December 2023 and February-march 2024. For the year as a whole the average number of listening volunteers increased slightly from 83.7 to 84.2. Like many voluntary organisations, EADS found recruitment of new volunteers challenging but with the additional efforts of the recruitment team and some increase in advertising, we managed to run two complete training cohorts during the year. The bars in Figure I show that EADS volunteers were on the telephones for around 500 hours per month, with a slight increase towards the end of the year. The pattern of the total volunteer hours was broadly in line with the number of active volunteers and in the last two months of the year there was a large intake of new Samaritans. Table I shows more detail from the data in Figure I breaking down the number of calls and hours spent on the phone. The table shows that in 2023/24, we slightly increased the number of calls made compared to the two previous years, to a new record level of 21,313 calls. There was a slight reduction in the number of hours that we spent on the phone talking to callers compared to 2022/3. For the vast majority of the six thousand hours that our volunteers spent talking to people, we were providing emotional support to people who have few options to turn to. Although we do not have data at Branch level, we know that roughly one quarter of calls involve talking to callers with suicidal thoughts and one in fifteen are calls on self-harm. Table I: Total number of phone calls and volunteer hours 20201211 2021122 2022123 2023124 % change 24123 2412 +29.5% +16.1% -82.2% Unlts Hours Number Number Number Number Phone Calls Hours on the Phone Emails Webchat Face to Face 16,456 5,110 2,956 19,218 5,845 1,858 21,140 6,011 984 188 145 21,313 5,933 524 225 159 -1.3% 46.7% +19.7% +9.7% The very sharp reduction in the number of emails reflects the change In policy to direct more emails through the central charity's new Email Hub, However, the hub model has not worked according to plan and the central charity has gone back to using the branches more for emails. EADS has responded by developing our own in-house training and by the end of the financial year we had 22 volunteers trained to manage emails. EADS was one of the first branches in the country to re-open for face-to-face IF2FI callers after COVID in July 2022, and the service 15 Still very limited with only a few branches in the South East Region open for F2F. For EADS, with our central location in Eastbourne and proximity to Beachy Head. F2F is a vital part of the service that we offer. We currently receive on average just over three visitor5 per week. The interactive webchat service, which is Still under pilot from the central charity, was introduced to the Branch in July 2022 and we have increased the number of shifts from Sunday and Monday 2-hour shifts to a third shift on Friday evenings. It Is expected that thi5 service will continue to grow and become a more common form of communication once it is more widely promoted to callers. Ourvolunteers find the webchat calls challenging, partly as it attracts a younger audience and around 40% of webchat calls have elements of suicide ideation.
EASTBOURNE AND DISTRICT SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Figure 2: 2023124 Distribution of total recorded volunteer hours by volunteer No of volunteers Avernge hours.. 107 120 Figure 2 sets out the distri- bution of volunteer hours during 2023124. The figure shows the number of shift hours from the rota. This measure is dlfferent from the actual hours spent on the phones as set out In Flgure l. The average number of hours volunteered was 107 hours per year which is similar to last year. It should be noted that this annual avera8e is brought down by the 17 new and probationary Samaritans who joined the Branch during the year and therefore have only a few months of volun- teer hours to record. 14 loo li 13 80 14 60 13 20 <80 80-100 100-120 120-140 I4160 160-180 180+ No of Hours There are 38 volunteers who gave more than 140 hours of their time, and eight who spent more than 200 hours during the year. This means that 49% of the rota is covered by just 25 volunteers. The changes made to our rota during the year have proved to be popular, with those volunteers who work full-time preferring the 3-hour shifts in the evening and retired people preferring the f lexibility of either a 2-hour or a double14-hourl shift during the day. In the coming year we will give more attention to meeting the needs of our callers during the nlght. Currently only 6Yo of our volunteer time is covering the night hours of 2:00 7..00 AM and we need to work towards increasing this to 10%. Volunteers are incentivised for doing night shift5 by receiving a 'credit' of 4 hours for a 2-hour night shift which is then measured against their commitment of 16 hours per month. Figure 2 shows actual shift hours recorded and not 'weighted' hours.
EASTBOURNE AND DISTRicf SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Objective 2 To promote o better understanding in society of suicide, suicidol behaviour, and the value of expressing feelings which may otherwise lead to impaired emotional health and suicide. In the last year we have delivered a number of talks and events to disseminate the principles of what Samaritans do and explain the importance of our listening service, which is especially needed for those people who have no one else to turn to. EADS has played a major role in supporting the Eastsussexsulcide Preventlon Group which coordinates the activitie5 of a range of key organisations including East Sussex County Council, the Coastguard Service, Eastbourne Hospital, NHS Mental Health Services, the Chaplaincy Service and Network Rail. We have also been active in the specific East Sussex Coastal Sulclde Prevention Group which concentrates its efforts around Beachy Head and 8irling Gap and have contributed to the design of a number of preventative measures to support the reduction of Suicide in the coastal areas. The two working groups supported East Sussex Council to develop and implement a strategy on suicide prevention which has included a number of new preventive measure initiatives as well as support the promotion of a positive image of Beachy Head. As a consequence of these collective efforts, fewer deaths were reported along the Sussex coast. We a150 supported schools and young people in the Eastbourne area. In April 2023, we participated at The Big Futures Show for young students looking for career opportunities and we provided the students with the opportunity to hear about what we do and how we can be available to provide listening support. We also delivered workshops at Heathfield Community College in June 2023 to Year 10 students, based around emotional health, opening conversations about suicide, self-harm and coplng strategies including the benefits of having someone to talk to. Samaritans, branches in the South East of England cover all the prisons in the region and EADS has a verv effective partnership with the Brighton and Horsham Samaritans, branches at HMP Lewes. We train selected prisoners to become Listeners. Once trained, the Listeners are called upon by other prisoners who are in distress and at risk of suicide or self-harm. We then provide weekly support to the Listeners both as individuals and as a group. Every year, the Listeners at HMP Lewes provide hundreds of hours of support to some of the most vulnerable individuals. We are immensely proud of the work they do. Given that resources in HMP services have been stretched to the limit, our Listener Scheme is an essenti31 part of the rehabilitation support for prisoners and also provides the prison Listeners with essential additional skills for life. Suicide in prisons is over 15 times the community average and over half of the prison population suffer from poor mental health. Objective 3 To colloborote with and support Samaritan5 central charity and its branches infulfilling these objectives. We have collaborated with the central charity on a number of policy i55ues and in particular on the procedures and policies for face-to-face callers {F2F}. For Eastbourne this has been of critical importance given our location in the centre of Eastbourne and the proximity to Beachy Head and the coa5taS cliffs. We have influenced the central charity in developing practical measures for enabling branches to open for F2F. io
EASTBOURNE AND DISTRICT SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 In June 2023 we welcomed Marla Caulfield MP, the Minister for Mental Health and Memberfor Lewes. The Minister was able to see the role that we play in supporting our callers and we di5CU55ed the importance of supporting initiatives to reduce suicide ideation as well as the funding of preventive measures along the coast. Our meeting was an opportune moment to influence the publication of the new 5-year government strategy for Suicide prevention which was passed by Parliament in September 2023. Samaritans were also involved in the introduction of new legislation to restrict the exposure of children to harmful social media with the passing of the Online Safety Act 2023. The Branch Director has attended a number of meetings and weekend workshops with other Direttors from the South East Region, to discuss and make representation on changes to Samaritan policies and procedures including training, the use of centralised hubs, and providing comment and input to the upgrading of the listening services and software. We helped design and Implement a survey of volunteers across four branches in the South East Region coverlng volunteer satisfaction as part of the Samaritans, objective of promoting equallty, diversity and Incluslon. The Branch Director is in regular contact with the Regional Director for the South East and has on- going discussions with other branches including the Directors of Horsham and Brighton to improve our learning and sharing experience. While we have Struggled at time5 to fill the rota during night shifts, we have worked with other branches in the South East and changed our rota to ensure that there was adequate coverage of the Samaritans, phone lines across the South East Region during peak hours of need between 2AM and 5AM. Conclusions The service ofthe Samarltans remalns as relevant today as it was 70 years ago when we started. Many people have no one else to turn to and be listened to. Our listening volunteers have found the calls in the current year to be more challenging and the need for our service is therefore greater as households struggle with the c05t-of-living crisis and the general instability in this conflict-afflicted world. In last year's Annual Report we set two priorities: firstly, to increase the number of volunteers in the Branch, and secondly to serve, where we can, the emotional needs of the Eastbourne and district community. While we are aiming to increase volunteer numbers further, we welcomed 17 new volunteers and with fewer retirees increased the average number of active listening volunteers slightly to 84.2 for the year as whole. 2 htt www. ov.uk overnmenl ubllcations suicide- rovention-strate -for-en land-2023-to-2028 li
EASTBOURNE AND DISTRICT SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The Branch has been active in the Eastbourne community and there is a strong desire to expand the well- established outreach activities, which we should be able to do provided this does not take resources away from our callers. Samaritans, Central Office quality assurance team has strongly commended the Branch.. -EAOS is o very enthusiostic and socioble brnnch with a qreat feellnq of comaraderie. Thls Is reflected In good teamsfor training. mentoring. leaders, outreoch. prlson support. volunteer core and all other bmnch activitles. Our Branch is one of three branche5 in the South East of England to be described by the quality team as outstanding and operating according to best practice. In 2023124, the following hlghlights have been achieved: We updated our 5-year strategy and the performance indicators, which are on track to meet the objectives of increasing volunteer numbers and other performance indicators. The Branch Increased our response to callers with the volume of phone calls increasing slightly on last year to 21,313 ca115 in 2023124. We have maintained between 80 and 90 active listeners throughout the year. Expenditure in the Branch increased to £66,126 and our Income was £63,050 leading to a small operational def icit of £3,072. But the financial position of EADS is sound with reserves equivalent to 20.7 months of expenditure and our income has been buoyed by a record year for fundraising activities and income from our new Charities Aid Foundation investment account. We have increased our presence in the community, launching our Frlends of Eastbourne Samarltans initiative to enable our donors and supporters to have greater access and understanding of what the Branch does. We maintained our connection with local stakeholders in Eastbourne including schools, Network Rail, and hospices and have undertaken a number of new outreach activities to support the emotional need5 Of the Eastbourne and district communities. By Order of the Board of Trustees Date: David G V Smith (Chairl 12
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EASTBOURNE AND DISTRicf SAMARITANS I report on the accounts of the branch for the year ended 31 March 2024, which are set out on pages 14 to 22. Respective responsibilities of Trustees and Examiner The charity's Trustees are responsible for the preparation of the accounts. The charity's Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 {the 2011 Act) and that an Independent examlnation is needed. I report in respect of my examination of the Trustees, accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent Examlnerf5 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: 11) accounting records were not kept in respect of the charity as required by section 130 of the Act; or 121 the accounts do not accord with those records; or 13) 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 matter5 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. VMR Anderson BA (Hons) FCA DChA Chartered Accountant Clark Brownscombe 2 St. Andrews Place Lewes East Sussex BN7 IUP Date.. - u) Lit- 13
EASTBOURNE AND DISTRICT SAMARITANS STATEMENT OF FINANCIAL ACtIVlTIES FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted Restrlcted Funds Funds Totals 2023124 Totals 2022/23 INCOME Income and endowments from Donations and legacies Donations and gifts Legacies Other trading activities Fundraising events Income from investments Other income Rental income 23,004 10,576 23,004 10,576 28,278 11,000 9,952 3,518 9,952 3,518 9,522 425 16 Total Income and endowments EXPENDITURE ON Charitable activities Ipage 151 Raising funds 64,071 675 64,746 51,822 Total resources expended 675 Net movement In fvnds (2,3971 (675) 13,072) 11,499 Fund balances at l Aprll 2023 691502 675 692 177 680 678 Fund balances at 31 March 2024 14
EASTBOURNE AND DISTRicf SAMARITANS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted Funds Restrlcted Funds Totals Totals 2023124 2022/23 Charitable activities Volunteer travel, training and meetings Telephone and Internet Advertising and general publicity Postage, printing and stationery Branch aff iliation fee to central charity Sundry expenses Rates, water, electricity and heatlng Repairs and renewals IT, furniture, fittings and equipment Cleaning Insurance Governance costs Legal fees Accountancy fees 14,115 4.799 2.635 1,019 3,463 1,212 7,554 17,177 1,755 3,917 2,186 14,115 4,799 2,635 1,019 3,463 1,212 7,554 17,852 1,755 3,917 2,186 13,736 4,044 1,982 656 5,990 1,062 5,196 7,715 3,990 3,748 2,029 675 2,245 2,245 64 746 51822 Raising funds Fundraislng expenses Savings management fees 1,238 138 1,238 138 1,729 175 15
EASTBOURNE AND DISTRicf SAMARITANS BALANCE SHEET AS AT 31 MARCH 2024 COMPANY NUMBER CE009224 CHARITY NUMBER 1170508 Note 2023124 2022123 FIXED ASSETS Tangible fixed assets Investment in trading company 575.087 loo 575,087 loo 575,187 575,187 Current Assets Debtors Cash at bank and in hand 22,502 13,239 113 272 122,170 126,511 Credltors: Amounts falling due withln one year Net Current Assets 113 918 IIG 990 Total Assets Less Current Liabilities Represented bv: Restrlcted Funds Duty Room refurbishments 675 Unrestricted Funds General Fund 689 105 691502 The Financial Statements were approved by the Trustees on: %oL4 David G V Smith (Chair} 16
EASTBOURNE AND DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES a. Accounting These financial statements have been prepared under the historical cost convention and in accordance with applicable accounting 5tandard5. In addition, they have been prepared in accord- ance with Accounting and Reporting by Charities.. statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102. 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. The accounts are prepared in sterling which is the functional currency of the charity. b. Fund Accounting The Charity maintains various funds in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities FRS 102,. These funds, which require separate disclosure, are as follows: UnrestrictedFunds-these are the general funds ofthe charity and are expendable atthe discretion of the Trustees in the furtherance of the charitable objectives. The main sources of general funds are from donations and gifts, legacies, fundraising events and income from investments and bank deposits. Restrirted Funds- these are funds which are subject to specific objects declared by the donor or which are raised by appeal for a specific purpose. These funds are expendable by the Trustees in furtherance of the specific object for which they were given unless the donor later agrees that they can be applied for a general purpose. Due to the nature of these funds, they are accounted for separately from the general funds of the charity. Depreciation Other than freehold and leasehold property, all tangible fixed assets are written off in the year of purchase, unless valued at or over £5,000 when they are depreclated over four years on a straight- line basis, or over their economic useful life lif le55 than four ycarsl. Freehold property and the 999-year leasehold property have not been depreciated in accordance with FRS 102 because, in the opinion of the Trustees, the properties are repaired on a regular basis with the relevant costs charged to the income and expenditure account, and their market value is in excess of the purchase price. d. Voluntary Income Donations are recognised as income when the donation is received. Legacies are recognised at the earliest point at which the amounts become certain. 17
EAST80LIRNE AND DISTRicf SAMARITANS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 e. Investment Income Interest is accrued on a daily basi5 and is credited on this basis in the income and expenditure account. f. Expenditure Expenditure is included in the Statement of Financial Activities on an accrua I basis, inclusive of any VAT which cannot be recovered. The main categories of expenditure are.. Charitable activities which are the costs of running the branch. Expenditure on raising funds which includes investment managerfs fees and fundraising expenses, g. Consolldatlon The charity has taken advantage of the exemptions conferred in paragraph 24,6 of the Statement of Recommended Practice "Accounting and Reporting by Charities FRS 102" from preparing consolidated financial statements. h. Statement of Cash Flows The charity ha5 taken advantage of the provi5ion5 in the SORP for charities applying FRS 102 Bulletin I not to prepare a Statement of Cash Flows. Financial Instruments The charity has financial assets and financial liabilities of a kind that qualify as baslc financial instruments, Basic financial instruments are Initially recognlsed at transaction value and subsequently measured at amort15ed cost, Financial assets held at amortised cost comprise cash and bank in hand, other debtors and prepayments. Financial liabilities held at amortised cost comprise other creditors and accruals. Investments in subsidiaries are held at cost les5 impairment. 18
EASTBOURNE AND DISTRicf SAMARITANS NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 2. COMPARATIVE STATEMENT OF FINANCIAL AcfiviTIES (Preceding year) Unrestricted Funds Restricted Funds Totals 2022123 INCOME Income and endowments from Donations and legacies Donations and gifts Legacies Other trading activities Fundraising events Income from investments Other income Rental income 28,278 11,000 28,278 11,000 9,522 425 9,522 425 Total income and endowments EXPENDITURE ON Charitable activities Raising funds 51,822 51,822 Total resources expended Net movement in funds 11,499 11,499 Fund balances at l April 2022 680 003 675 680 678 Fund balances at 31 March 2023 19
EASTBOURNE AND DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 3. FIXED ASSET INVESTMENTS 2023124 2022/23 Investment in trading company At 31 March 2023 and 31 March 2024 loo The wholly owned trading company Samaritans Retail {Eastbournel Limited, which is incorporated in the United Kingdom, pays its profits to the charity by gift aid. The charity owns the entire issued share capital of 100 Ordinary shares of £1 each. A summary of the trading results is shown below. 2023124 2022123 Turnover Cost of sales and administration expenses Distribution to Eastbourne and District Samaritan5 68,231 169,803) 69,731 164,525) Net result The assets and liabilities of the company were: Assets Creditors: Amounts falling due within one year 10,230 7,573 42 147 Aggregate share capital and reserves 147 20
EASTBOURNE AND DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 TANGIBLE FIXED ASSETS Freehold Propertv Leasehold Property Total Cost As at l April 2023 and 31 March 2024 DEBTORS 2023124 2022123 Amounts due from trading company Other debtors 6,538 5,206 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023124 2022123 Other creditors Accruals 2,652 1,480 TAXATION The branch is considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definition of 3 charity for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital ga ins received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. TRUSTEES REMUNERATION No remuneration was paid to any of the Trustees during the year12023'. £nill. 21
EASTBOURNE AND DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ANALYSIS OF NET ASSETS BETWEEN FUNDS Net Current Assets Fixed Assets Total 2023124 Total 2022123 Unrestricted funds Restricted funds 575,187 113,918 689,105 691,502 675 The balance of restricted fund5 (£6751 has been used to partly fund the installation of energy-saving LED lightin8 throughout The Haven. ANALYSIS OF NET ASSETS BETWEEN FUNDS (PrecedinE year Net Current Assets Fixed Assets Total 2022123 Total 2021122 Unrestricted funds Restricted funds 575,187 116,315 675 691,502 675 680,003 675 10. POST BALANCE SHEET EVENT The Trustees have agreed to increase the investment in Samaritans Retail {Eastbournel Limited by £10,000. This will provide working capital and increased financial flexibility for this valuable resource. This is proposed to take effect in June 2024. 22