SAMARITANS OF EAST SURREY Charitable Incorporated Organisation
Registered Charity Number 1170525
Report and Financial Statements For the year ended 31 March 2025
1
SAMARITANS OF EAST SURREY (Registered Charity No 1170525)
Report of the trustees for the year ending 31 March 2025
The trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31 March 2025.
The financial statements comply with 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 to the UK and Republic of Ireland (FRS 102).
Chair’s Report
On March 31[st] , 2014, I took over as Branch Director. What a privilege, a healthy and well managed branch with dedicated and talented volunteers. It seemed that there was little more to do other than to continue to renew the sense of community and cohesion that had been damaged during the Covid period.
With the introduction of more back-to-back shifts, and more concurrent shifts, the duty room often feels busy and lively at changeover times and there seems to be a strong esprit de corps. Our branch meetings are well attended. It was particularly pleasing to see how many of us joined the meeting with our ‘Quality and Outcomes Framework’ (QOF) visitors, and to hear how much positivity there was in the air.
The work of the training and recruitment teams is being rewarded as our numbers of volunteers continues to grow. Moreover, the work on the ‘Hours of Need’ project to pool resources across the region has been a success. Our numbers of Active volunteers, which is the better measure of our contribution to Samaritans as a whole, has increased and we continue to punch above our weight in overall shift coverage as well as coverage at night, when wait times are disappointingly long.
A special mention goes to one of our listeners , who was recognised with a British Empire Medal for her dedication and commitment to her work in the prison service. Work that is supported by a hardworking and committed team.
At operations level, I made the decision to separate the roles of Outreach, Funding, and Fundraising, to clarify the objectives of each. The latter two appointments were made after this financial reported year, but I can say that great beginnings have been made. Outreach is focused on finding and supporting the more vulnerable groups in our community. A great beginning has been made with Loveworks, a Food Bank Charity, and more avenues are being developed.
Finally, in November 2024 we celebrated our 60[th] anniversary. It was an opportunity to look back on how Samaritans has changed and grown over the year, as well as a nod to the years to come.
The challenges of the future was the focus of the National Council of Samaritans in January. This was the beginning of a programme of focussed development of our service which continues today.
All of this is made possible by work that is often unseen but is felt when it goes undone.
Thank you to every single one of you. Samaritans is a uniquely collaborate endeavour and you are very special people.
Shirley Soer
Chair
2
SAMARITANS OF EAST SURREY (Registered Charity No 1170525)
Our purposes and activities
Samaritan’s Mission
Samaritans is a charitable company limited by guarantee and is a public benefit entity. It was incorporated as a company on 11 April 1963, having been founded by the Late Prebendary Dr Chad Varah CH CBE MA on 2 November 1953.
In addition to the charitable company, the organisation includes 201 Samaritan branches operating in the United Kingdom, the Republic of Ireland, the Channel Islands and the Isle of Man. Branches are either recognised as a branch of the Samaritans Central Charity or are affiliated charitable incorporated organisations (CIO), each of which is a separate charitable organisation. The Samaritans of East Surrey is recognised as a charitable incorporated organisation.
The way Samaritans is governed is laid down in the Memorandum of Association and Articles of Association that were adopted at an Extraordinary General Meeting (EGM) held in January 2006. The Branch (Samaritans of East Surrey) is governed by its own constitution, which is based on the model approved by the council of management in 2017.
Through the volunteers in branches, Samaritans provides its confidential emotional support service 24 hours a day, seven days a week.
Samaritans provides completely confidential emotional support 24 hours a day by telephone, personal visit, email, text and letter through its branch network. This includes outreach activity at festivals, in prisons, hospitals, schools and with homeless people.
Our purpose is to:
-
enable people 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 from appropriately trained Samaritans volunteers to improve their emotional health and to reduce the incidence of suicide; and
-
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.
These aims are reflected in Samaritans’ Mission to alleviate emotional distress and reduce the incidence of suicidal feelings and suicidal behaviour.
Achievements and performance
Over the last year, the branch has continued to offer support, where possible, to our callers via telephone and Instant-Messaging. During the reporting year listeners recorded a total of 7,081 shifts (2024: 6,374) and 20,621 hours (2024: 18,191)
We have continued to run our recruitment, training and mentoring sessions, which we feel is essential to keep the number of volunteers at an appropriate level to fulfil our commitments in all areas. Total number of active listeners completing shifts for the year was 156 (2024: 123).
3
SAMARITANS OF EAST SURREY (Registered Charity No 1170525)
Financial review for the period
Total surplus for the year was £38,966 (2024: surplus £10,199) after recognising a gain on its investments of £574 (2024: £938 gain).
Gift Aid donations (excluding HMRC recovered amount), which is predominantly volunteers donating back their year’s expenses, was £13,913 up on the prior year (2024: £9,991). Nevertheless, the donating of those expenses that were claimed from our volunteers was greatly appreciated.
During the year, we benefitted again from a handful of single donations from individuals, trusts and businesses. Total for the year was £98,741 (2024: £42,253) up on last year due to receiving two further legacy donations of £51,391 and £10,411. This year reflects a further £30,000 received from a trust donor who continues to windup the trust and liquidate its funds to current beneficiaries. Samaritans Central Office continue to support our prison team with a restricted grant of £2,039 (2024: £2,364) to cover travel and incidental costs.
Fundraising is up by 83% on last year, predominantly from Run Reigate, Reigate Christmas Fayre and individuals fund raising for the branch. This year the Branch did not participate in ‘Pub in the Park’, ‘Device Donation’ and the ‘London Landmark Half marathon’.
Investment income and interest declined slightly from last year due to interest rate reductions resulting in income of £3,932 (2024: £4,097).
Overall, the underlying costs within the branch have remained in line with 2024, except for the New Branch Charge (NBC) from Samaritans central office. This year’s NBC is higher at £43,774 (2024: £30,026) predominantly due to the one-off large donations received during the year and a healthy balance sheet. The Branch has on-going building repair and maintenance costs and this year the guttering around the Branch has required attention at a cost of £4,483. Volunteers continue to claim their expenses and donate them back to the branch so we can claim back the gift aid, take up this year has increased costs by some £3,355 which is also reflected in the revenues above. This year we have also seen a reduction in volunteers claiming expenses outside of the gift aid exercise. Fund raising costs are down as this year we have not participated in the fundraising exercise ‘Pub in the Park’ and ‘London Landmark Half Marathon’ which incurred entry costs.
Overall, the financial position of the branch remains healthy with sufficient reserves to cover its cash running costs for at least thirty months.
Investment powers and policy
The trustees, having regard to the liquidity requirements of the branch, maintain funds which are readily accessible. Any surplus funds are invested to achieve a higher rate of return.
Reserve’s policy and going concern
There are a number of predictable costs involved in the running of The East Surrey Samaritans. These include rates, heating and light, planned equipment renewals and telephone costs. As we own our property there are also, from time to time, less predictable costs contingent upon maintenance and repair requirements. Similarly, as our service is heavily technology dependent, unplanned expenditure on repairs and replacement of telephony and IT, as well as to office furniture and fittings, will arise. Because we rely heavily upon fund raising and donations for our income, which can lead to irregular cash flows, we need to maintain adequate reserves to meet these costs. To this end we endeavour to hold reserves to meet regular expenditure for twelve months plus a further 50% as a contingency against repairs and unbudgeted
4
SAMARITANS OF EAST SURREY (Registered Charity No 1170525)
renewals.
For the period to 31 March 2025 our net expenditure was £95,537 and our unrestricted general fund as at 31 March 2025 stood at £241,601. At present, therefore, our reserves are above our target, and we will continue to actively pursue donations and fundraising opportunities to ensure that we continue to meet or exceed our target. The Trustees monitor the levels of reserves at regular meetings and the Reserves Policy is reviewed annually at the end of each financial year.
5
SAMARITANS OF EAST SURREY (Registered Charity No 1170525)
Reference and administrative details
Charity number: 1170525 Registered office: John Williams House, 4B High Street, Reigate, Surrey, RH2 9AY Our advisors Independent examiner David Wheeler FCCA, Cheeld Wheeler & Co, Chartered Certified Accountants, Redhill Chambers, 2d High Street, Redhill, Surrey RH1 1RJ Bankers CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ National Westminster Bank, 39 Station Road, Redhill, Surrey, RH1 1QN Our trustees Trustees: Shirley Soer Director/Chair Richard Willacy (Treasurer) Louise Delaney Lisa Siggery (Secretary) Susan Tanton Alan Collins Christopher Tingay Mark Bates
6
SAMARITANS OF EAST SURREY (Registered Charity No 1170525)
Structure, Governance and Management
The Board of Trustees are responsible for managing the affairs of the charity.
The Board of Trustees is comprised of the Branch Director, elected trustees being Treasurer, Secretary, up to eight additional trustees elected by members and up to two co-opted trustees appointed by the trustees looking to fill a skill gap on the Board. The maximum number of trustees on the Board is thirteen. Appointment of Trustees is through election at the Annual General Meeting (AGM). The Branch Director serves a three-year term, which can be extended up to twelve months in exceptional circumstances. The maximum term a Trustee can serve on the Board is six consecutive years. Following appointment, each member undertakes a formal induction programme, including a guide to the Vision, Mission and Values of the organisation, the charity’s governing document and the way the charity links with the 201 autonomous branches. Briefing is given to members on their formal legal responsibilities, and guidance provided on how to be effective in their role.
The Trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit in reviewing the charity’s aims and objectives, in planning future activities and in compiling this report.
Our volunteers
Branch trustees, listeners and support volunteers are all volunteers and do not receive remuneration for the work performed. During this year 131 volunteer Listeners recorded 18,566 hours in total (day and night shifts) which equates to 142 hours per volunteer or approximately 3 hours per week per volunteer.
Risk management
The trustees have a risk management strategy which comprises of a risk register covering,
-
Governance and management
-
Reputational
-
Operational (people and services)
-
Health and safety
-
Law and regulatory compliance
-
Financial
-
Disaster recovery
Each area is reviewed on a regular basis throughout the year.
Trustees’ responsibility in relation to the financial statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable Charity Law, Charities Act 2011 and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity Law and the Charities Act 2011 requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.
In preparing the financial statements, the trustees are required to:
7
SAMARITANS OF EAST SURREY (Registered Charity No 1170525)
-
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 UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charitable website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
By order of the committee of trustees
Shirley Soer (Chair)
Date: 9th November 2025
8
report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2025, which are set out on pages 10 to 20. Responsibilities and basis of report As the charity's trustees of the CIO, you are responsible for the preparation of the accounts in accordance with the qUirementS of the Charities Act 2011 (the Act). I report in respect of my examination of the CIO'S accounts carried out under section 145 of the Att. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examinerfs 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 respett: accounting records were not kept in spert of the CIO as required by section 130 of the Act,. or 2. that the accounts do not accord with those records; or 3. that 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 the 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 pOrt in order to enable a proper understanding of the accounts to be reached. David Wheeler F.C.C.A. Cheeld Wheeler & Co Redhill Chambers 2d High Street Redhill Surrey RHI IRJ Signed- Dated..
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Statement of Financial Activities (SOFA) For The Year Ended 31 March 2025
| Notes Income: Donations and legacies 2 Income from charitable activities: Fund raising 3 Income from other activities: Grants 3 Other 3 Investment income 4 Total income Expenditure Cost of raising funds Fund raising costs 5 Expenditure on charitable activities 5 Total expenditure Net movement in funds from operating activities Net gains/(losses) on investments and asset disposal 8 Net income/(expenditure) 6 Transfers between funds Net movement in funds Reconciliation of funds: Funds brought forward Total funds carried forward |
Unrestricted Funds Year to March 2025 £ Restricted Funds Year to March 2025 £ All Funds Year to March 2025 £ 114,549 2,039 116,588 13,409 - 13,409 - - - - - - 3,932 - 3,932 131,890 2,039 133,929 (4,314) - (4,314) (88,719) (2,504) (91,233) (93,033) (2,504) (95,537) 38,857 (465) 38,392 574 - 574 39,431 (465) 38,966 (465) 465 - 38,966 - 38,966 336,885 - 336,885 375,851 - 375,851 |
All Funds Year to March 2024 £ 55,136 7,308 - - 4,097 |
|---|---|---|
| 66,541 | ||
| (6,750) (70,928) |
||
| (77,678) | ||
| (11,137) 938 |
||
| (10,199) - |
||
| (10,199) | ||
| 347,084 | ||
| 336,885 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derived from continuing activities.
10
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Balance Sheet For The Year Ended 31 March 2025
| Notes Fixed Assets Tangible assets 7 Investments 8 Total Fixed Assets Current Assets: Debtors 9 Cash at bank and in hand Total Current Assets Liabilities Creditors due within one year 10 Net Current Assets Total assets less current liabilities Net Assets The funds of the charity: Unrestricted Fund 11 Restricted Fund 11 Total charity funds |
31 March 2025 £ 135,542 22,707 158,249 6,785 260,333 267,118 (49,516) 217,602 375,851 375,851 375,851 - 375,851 |
31 March 2024 £ 141,459 22,133 |
|---|---|---|
| 163,592 | ||
| 6,550 201,507 |
||
| 208,057 (34,764) |
||
| 173,293 | ||
| 336,885 | ||
| 336,885 | ||
| 336,885 - |
||
| 336,885 |
The notes on pages 14 to 20 form part of these financial statements.
Approved by the Board of Trustees and signed on its behalf by:
==> picture [121 x 54] intentionally omitted <==
----- Start of picture text -----
09/11/2025
----- End of picture text -----
Richard Willacy Treasurer
11
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Cash Flow For The Year Ended 31 March 2025
| Cash flows from operating activities Cash flows from investing activities Dividends and interest Purchase of property, plant and equipment, investments Net cash provided by (used in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period Analysis of cash and cash equivalents Cash in hand Reconciliation of net movement in funds to net cash flow from operating activities Net movement in funds for the reporting period (as per the statement of financial activities) Adjustments for: Asset disposal/transfer Depreciation charges Dividends and interest (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) operating activities |
12 month period to 31 March 2025 £ 56,286 3,932 (1,392) 2,540 58,826 201,507 260,333 2025 £ 260,333 2025 £ 38,392 - 7,309 (3,932) (235) 14,752 56,286 |
12 month period to 31 March 2024 £ (2,117) |
|---|---|---|
| 4,097 (2,230) |
||
| 1,867 | ||
| (250) 201,757 |
||
| 201,507 | ||
| 2024 £ 201,507 |
||
| 2024 £ (11,137) - 6,979 (4,097) 963 5,175 |
||
| (2,117) |
12
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Notes to the Accounts 31 March 2025
1. Accounting Policies
[a] Basis of Preparation
The financial statements have been prepared in accordance with 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) and the Companies Act 2006. The Samaritans of East Surrey meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). The charity is registered as a Charitable Incorporated Organisation in England and Wales. The registered office is shown on page 7.
[b] Fund Accounting
General funds are unrestricted funds that are available for the use, at the discretion of the trustees, in furtherance of the objectives of the charity and have not been designated for other purposes. Designated funds comprise of unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the charity for particular purposes. Costs relating to such funds are charged against specific funds. The aim and use of each fund is set out in note 12.
[c]
Income
All incoming resources are included in the SOFA when the charity is legally entitled to the income, there is reasonable certainty of receipt and the amount can be quantified with reasonable accuracy. The following specific policies apply to categories of income.
i. Donations/Collections
These are accounted for when received or where there is reasonable certainty of receipt.
- ii. Legacies
Entitlement is the earlier of the charity receiving the final estate accounts or the legacy being received.
iii. Donated Goods/Services
This is included at the value to the charity where this can be quantified.
iv. Grants
Where these are related to the performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance. Where income is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, the income is accrued. Capital grants are accounted for as deferred income and released to the SOFA as the relevant asset is depreciated over its useful life.
[d]
Expenditure
All expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of the resource. Support costs have been allocated on the basis of time spent on the activity by volunteers. The following specific policies apply to categories of expenditure.
13
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Notes to the Accounts 31 March 2025
i. Fundraising costs
Fundraising costs are those costs incurred in seeking voluntary contributions.
ii. Governance costs
Governance costs are those costs associated with the governance arrangements of the charity, which relate to the general running of the charity as opposed to those costs associated with fundraising or charitable activities. Included within this category are costs associated with the strategic as opposed to the day to day management of the charity’s activities.
iii. Support costs
Support costs comprise the costs of activities such as the management, financial, administrative and information technology, together with common services, office accommodation and communication costs. These are allocated across the categories of charitable expenditure, governance costs and the costs of generating funds. The basis of the cost allocation has been explained in the notes to the accounts.
iv. Tangible fixed assets and depreciation
Tangible assets of with a value over £250 held by the charity for its own use are capitalised and depreciated on a straight-line basis. This permits the write-off of their costs over their useful lives as follows,
-
Office equipment, furniture and fittings – 5 years - The building of the freehold property owned by the charity in accordance with Accounting Standard FRS102 – 50 years - Building modifications/refurbishments – 15 years
-
Freehold land is not depreciated
[e] Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
[f] 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. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
[g] Financial instruments
The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
[h] Taxation
The Samaritans of East Surrey is a registered charity and is therefore potentially exempt from taxation of its income and gains to the extent that they fall within section 505 of the Income and Corporation Taxes Act 1998 and section 256 of the Taxation of Chargeable Gains Act 1992. No tax charge has arisen in the year.
14
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Notes to the Accounts 31 March 2025
[i] Investments
Investments quoted on a recognised stock exchange are valued at the market value at the year-end. Other investment assets are included at the trustees’ best estimate of market value.
2. Income from donations and legacies
| Donations Legacies Gift Aid donations Gift Aid recovered from HMRC |
As at 31 March 2025 £ 35,985 62,756 13,913 3,934 116,588 |
As at 31 March 2024 £ |
|---|---|---|
| 42,253 - 9,991 2,892 |
||
| 55,136 |
Donations and Legacy income represents individual, company or other charitable trust donations of which £2,039 (2024: £2,364) was restricted and £96,702 (2024: £52,772) was unrestricted.
Gift Aid income represents claims to HMRC through the small donations scheme on fund raising activities and volunteers donating their expense claims back to the branch under gift aid.
3. Income from charitable activities and other activities
| Charitable activities: Fund raising activities Other activities - Grants: Other activities - Other |
As at 31 March 2025 £ 13,409 - - |
As at 31 March 2024 £ |
|---|---|---|
| 7,308 | ||
| - | ||
| - |
All fund raising activities represent unrestricted funds. Fund raising events include street collections, charity runs and many more individual activities.
No grants were received by Reigate branch during the year.
15
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Notes to the Accounts 31 March 2025
4. Investment income
| nvestment income | ||
|---|---|---|
| CAF bank interest received COIF Charities Deposit Fund COIF Charities Short Duration Bond |
As at 31 March 2025 £ 341 2,892 699 3,932 |
As at 31 March 2024 £ |
| 296 3,343 459 |
||
| 4,097 |
Average fund interest rate on COIF Charities Deposit Fund balances is 3.7519% (2024: 4.8004%). The interest received is reinvested back in the fund.
The branch holds 17,999 units (2024: 17,999 units) in COIF Charities Short Duration Bond Fund and receives dividends quarterly, the income received represents approximately a yield of 3.10% (2024: 2.12%).
5. Breakdown of Costs by Activity
| Basis of Allocation of Support costs Percentage of Volunteer Time Cost of Generating funds Fundraising costs 10% Charitable Expenditure Publicity 5% Phone line 75% Training costs 5% Volunteer expenses 5% Branch Contribution 100% Support Cost Analysis Utilities, Rates & Rent Repairs & Renewals Insurance Housekeeping Secretarial/Professional fees Printing & Stationery Depreciation Misc Office Costs |
Basis of Allocation of Support costs Percentage of Volunteer Time 10% 5% 75% 5% 5% |
Direct Costs 2025 £ |
Total Costs 2025 £ Total Costs 2025 £ 3,206 4,314 1,603 2,778 24,045 24,223 1,603 2,363 1,603 18,085 - 43,774 32,060 95,537 2025 £ 4,597 9,643 1,394 3,442 880 392 7,309 4,403 32,060 |
Total Costs 2024 £ |
|---|---|---|---|---|
| 1,108 1,175 178 760 16,482 43,774 |
6,750 2,855 20,083 2,074 15,890 30,026 |
|||
| 100% | 63,477 | 77,678 | ||
| 2024 £ 4,775 6,324 1,320 2,817 840 296 6,979 2,920 26,271 |
16
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Notes to the Accounts 31 March 2025
§
6. Net income/(expenditure) for the year
| This is stated after charging: Depreciation Independent examiner fees |
As at 31 March 2025 £ 7,309 880 8,189 |
As at 31 March 2024 £ |
|---|---|---|
| 6,979 850 |
||
| 7,829 |
7. Fixed Assets
| Cost or Valuation At 1 April 2024 Re-classification Additions Disposals At 31 March 2025 Depreciation At 1 April 2024 Re-classification Charge for the year Disposals At 31 March 2025 Net Book Values At 31 March 2024 At 31 March 2025 |
Freehold Property £ 191,205 - - - 191,205 55,253 - 4,991 - 60,244 135,952 130,961 |
Office Equipment Furniture & Fittings £ 34,971 - 1,392 - 36,363 29,464 - 2,318 - 31,782 5,507 4,581 |
Total £ |
|---|---|---|---|
| 226,176 - 1,392 - |
|||
| 227,568 | |||
| 84,717 - 7,309 - |
|||
| 92,026 | |||
| 141,459 | |||
| 135,542 |
17
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Notes to the Accounts 31 March 2025
8. Investments
| COIF fixed interest fund | As at 31 March 2025 £ As at 31 March 2024 £ 22,708 22,133 |
|---|---|
Total holding at 31 March 2025 was 17,999 units valued at 126.16 pence (2024: 122.97 pence). Total cost of the investment is £24,000.
9. Debtors
| ebtors | ||
|---|---|---|
| Accrued revenue Prepayments Other debtors |
As at 31 March 2025 £ 4,714 1,896 175 6,785 |
As at 31 March 2024 £ |
| 4,678 1,872 - |
||
| 6,550 |
10. Creditors due within one year
| Accounts Payable Deferred Income Deposits Held Accruals New Branch Contribution |
As at 31 March 2025 £ 65 2,772 265 1,914 44,501 49,517 |
As at 31 March 2024 £ |
|---|---|---|
| 531 3,416 265 1,958 28,594 |
||
| 34,764 |
Deferred income relates to volunteer donated income allocated to offset non-recurring expenses incurred at HMP Highdown prison.
18
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Notes to the Accounts 31 March 2025
11. Analysis of movements in unrestricted and restricted funds
| Unrestricted Unrestricted fund Designated fund Total Unrestricted Restricted Total Restricted Represented by: Fixed Assets Investments Current Assets Current Liabilities |
Balance 31/03/2024 £ Income £ Expenditure £ 199,523 131,890 (85,724) 137,362 - (6,735) 336,885 131,890 (92,459) - 2,039 (2,504) General Fund £ Designated Fund £ Restricted Fund £ - 135,543 - 24,000 (1,293) - 267,118 - - (49,517) - - 241,601 134,250 - |
Transfer | Balance 31/03/2025 £ |
|---|---|---|---|
| (4,088) 3,623 |
241,601 134,250 |
||
| (465) | 375,851 | ||
| 465 | - | ||
| All Funds £ |
|||
| 135,543 22,707 267,118 (49,517) |
|||
| 375,851 |
12. Description of Reserves
Unrestricted Fund Funds held available for the ordinary purposes of the charity.
Designated Fund The designated fund comprises resources invested in the charity’s fixed assets. It is therefore, not readily available for other purposes.
Restricted Fund
These funds represent a number of donations received which carry specific restrictions imposed by the donor. They are mainly received from corporate entities or charitable trusts.
19
SAMARITANS OF EAST SURREY (Registered Charity No 1170525) Notes to the Accounts 31 March 2025
13. Reserves Policy
There are a number of predictable costs involved in the running of the Samaritans of East Surrey. These include rates, heating and light, planned equipment renewals and telephone costs. As we own our property there are also, from time to time, less predictable costs contingent upon maintenance and repair requirements. Similarly, as our service is heavily technology dependent, unplanned expenditure on repairs and replacement of telephony and IT, as well as to office furniture and fittings, will arise. Because we rely heavily upon fund raising and donations for our income, which can lead to irregular cash flows, we need to maintain adequate reserves to meet these costs. To this end we endeavour to hold reserves to meet regular expenditure for twelve months plus a further 50% as a contingency against repairs and unbudgeted renewals.
For the period to 31 March 2025 our net expenditure was £95,537 and our unrestricted general fund as at 31 March 2025 stood at £241,601. At present, therefore, our reserves are above our target, and we will continue to actively pursue donations and fundraising opportunities to ensure that we continue to meet or exceed our target. The Trustees monitor the levels of reserves at regular meetings and the Reserves Policy is reviewed annually at the end of each financial year.
14. Trustees Remuneration and expenses
The trustees for the branch are both trustees and volunteers for the charity and give their time freely. Trustees are not remunerated for their time but like all volunteers of the branch are reimbursed their travel expenses or branch related expenses. Normally these expenses are gift aided back to the branch. The total related trustee expenses reimbursed for the year was £2,293 (2024: £2,508).
15. Related Party Transactions
There were no related party transactions between the Trustees or the Charity.
16. Going Concern
The trustees review the Charity’s reserves policy regularly to determine if the Charity remains a going concern. The target reserves policy is to meet regular expenditure for eighteen months, including a contingency factor, the Charity currently has reserves to cover thirty months. There are currently no concerns over fund raising in the foreseeable future.
17. Volunteers
The charity is supported by a number of volunteers who donate their time and skills in furtherance of our charitable objectives. Their contribution is vital to the charity’s activities, but the economic value of their services is not included in the financial statements as it cannot be reliably measured.
20