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2025-03-31-accounts

Charity Registration No: 1170559

SOUTH WEST HERTS SAMARITANS

TRUSTEES' REPORT AND ACCOUNTS

FOR THE YEAR 1st APRIL 2024 TO 31st MARCH 2025

South West Herts Samaritans

(Registered Charity No: 1170559)

Trustees’ Annual Report

For the year 1st April 2024 to 31st March 2025

Objects of the Charity

To enable persons in South West Hertfordshire 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; 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 to collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these Objects.

Public Benefit Statement

When deciding on activities, the Trustees of South West Herts Samaritans pay due regard to the Charity Commission's guidance on public benefit.

Activities and Achievements

A working party successfully appointed new Co-Directors over the summer months in 2024. The CoDirectors took over from the Interim Directors on 28 August 2024. The Branch Leadership team has remained stable apart from a new Outreach Deputy Director taking up post in September 2024 and a new Premises Deputy Director in February 2025.

The most important measures are the number of calls and messages we respond to, the number of listening volunteers we have, and the number of new volunteers we recruit each year to replace those who leave. We had 130 active listening volunteers and 8 support volunteers at the end of March 2025. Over the year we have recruited and trained 28 new Samaritans who are now Probationers or fully active Listening or Support Volunteers. Our volunteers have answered 21,383 telephone calls this year and have responded to 583 emails and 759 online chats.

We have signed up to a new service specification for emails and 80% of the branch are now emailed trained. Our team for online chat has grown, and we now have 26 volunteers offering this service and two nights a week as part of the ongoing Central Samaritans pilot.

We held a Branch Day in September 2025 with 65% of the Branch attending for the AGM and training. We have reintroduced ongoing mentoring as mandatory for all listening volunteers.

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Our Prison Team of 7 volunteers has been supporting prisoners at HMP The Mount through fortnightly visits. Volunteers train and work alongside prison listeners. For much of the year we have had a presence at The Mount Visitors Centre to support families and friends visiting loved ones in the prison.

Other outreach activities include:

A few of our volunteers continue to serve as co-facilitators with ‘Facing the Future’ facilitating online peer support groups for those bereaved by suicide.

Our Community Engagement team published a SW Herts Samaritans’ Annual Report in September 2024 which was emailed to 100+ key contacts as a way of marking World Mental Health Day 2024.

In October 2024 the Branch moved across to a new digital system ‘The Listening Centre’. This transition went seamlessly apart from initial difficulties for our visually and hearing-impaired volunteers. Our EDI Deputy Director and IT team have worked tirelessly with Central Samaritans to highlight and find solutions for this challenge.

A new requirement that all volunteers have enhanced Disclosure and Barring Service (DBS) checks led to a massive process led by our DBS champion to ensure we met the deadline in September 2024. Various improvements have been made to the building including new windows, carpets and office furniture. The office line and admin line has been moved to a digital provider resulting in significant financial savings.

Financial Review and Reserves

The Charity is financially sound. It raises the funds it needs from a variety of sources, including council grants, regular individual donors, corporate gifts, cash collections and various other fundraising activities. We have continued to see a decline in grant income in the year which we were able to replace in part with increased collections. We saw a sharp increase in individual donations, mostly stemming from sponsored sporting challenges. We also secured for a second year £10,000 funding from Hertfordshire County Council’s Community & People Wellbeing Team.

During the year, the charity had a deficit of income over expenditure of £2,469. Expenditure increased compared to previous year mostly due to property maintenance costs and increased health & safety checks. The level of reserves of unrestricted funds at 31st March 2025 is £80,768, of which £8,200 is designated for growth expenditure. The undesignated, unrestricted funds of £72,568 would cover about 1.7 years of future expenditure, if expenditure were to stay at current levels. At 31st March 2024, the cover was 2.6 on the same basis.

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Current year expenditure includes a donation of £10,000 to the Samaritans national charity, which was a one-off donation to help other struggling national Samaritans branches and so should not be included in recuring expenditure. We expect recurring expenditure to be slightly reduced in the next period.

The Trustees continue to believe that it is appropriate for the Charity to hold undesignated, unrestricted funds of about 1.5 times recurring expenditure in normal circumstances because of the variable nature of our sources of income and the limited ability to reduce costs further without imperiling the core operation of the Charity. This reserves ratio target was reviewed by the Trustees during the year and revised down from 2.0. Our donation of £10,000 to Samaritans national charity, as noted above, was partly to reduce unrestricted reserves and the reserves ratio.

The Trustees confirm that they believe the Charity is fully able to continue as a going concern.

Risk Review

The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The most important single risk is that of having insufficient volunteers to provide the service.

Plans for Future Periods

A mandatory Quality Review process was carried out in March 2025 by Central Samaritans to develop a vision and action plan with the new Co-Directors and Leadership Team for South West Herts Samaritans.

The Vision for the Branch was agreed as:

South West Herts Samaritans will continue to be a resilient and inclusive branch known for its strong volunteer community and commitment to high-quality support for our callers and our volunteers.

Five action points were agreed:

Succession planning:

Introduce the opportunities and various roles in the branch to new volunteers as early as possible; introduce ‘Spotlight on Deputy Director roles’ in the newsletters; and offer shadowing opportunities for those interested.

Maintain volunteer numbers:

Protect and continue existing practices and processes to ensure adequate recruitment, training and retention of volunteers to maintain Listening Volunteer numbers. Run regular information evenings throughout the year to populate 3 training cohorts (January, May and September).

Maintain the inclusive nature of the branch:

Continue to maintain quality over quantity throughout the training process; offer annual check-ins with every volunteer by the volunteer Care Team; continue to support and drive accessibility for hearing impaired volunteers on the Listening Centre; offer flexibility to all numbered listening volunteers around shifts and minimum hours.

3

Develop community awareness activities with a targeted approach :

Develop an annual planner for community awareness and outreach events based on available volunteer resources. Look to rebuild the School Talks team.

Further develop the fundraising strategy to secure long term financial stability:

Recruit a support volunteer for the fundraising team; regularly review cross-over opportunities between outreach, community engagement and fundraising; maximise financial control and seek opportunities by analysing where we can save on expenditure and continuing to seek out funding opportunities; set up a premises working party to review opportunities linked to the premises.

Trustees

The Trustees who acted during the period covered by this report are as follows:

Susan Jordache, Chair of Trustees (from 24 August 2024) Amanda Shaw, co-Director (from 28 September 2024) Mark Anderson, co-Director (from 28 September 2024) Simon Godley, Treasurer Donna Shepherd, Secretary (from 28 September 2024) Nick Moorhouse Charlotte Tooker John Cooper, co-Director and Chair (until 23 August 2024) Jenifer Morrison, co-Director (until 23 August 2024) Ann Spearing, co-Director (until 23 August 2024) Paul Lloyd (until 28 September 2024) Jan Mares (until 28 September 2024)

There were 2 co-opted Trustees during the year, as follows:

Donna Shepherd, Secretary (17 April 2024 to 28 September 2024) Amanda Shaw, co-Director (24 August 2024 to 28 September 2024)

Registered Office

Milly Apthorp House, 45 St Johns Road, Watford, Hertfordshire WD17 1QL

Governing Document

The Governing Document of the Charity is the model Charitable Incorporated Organisation Constitution which was adopted on 21[st] February 2017.

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Recruitment, Induction and Training of Trustees

The Constitution requires the Trustees to comprise the Branch Director, the Secretary, the Treasurer and up to eight additional Trustees, all of whom are elected by the members of the Charity at a General Meeting. At each Annual General Meeting, the Trustees (other than the Branch Director) may offer themselves for re-appointment (up to a maximum of six years). Nominations for new Trustees, proposed and seconded by members, are made not less than fourteen days before the Annual General meeting.

All Trustees are required to complete an on-line training module designed by the Central Samaritans Charity and to review relevant Charity Commission material.

Related Parties

South West Herts Samaritans is a branch of Samaritans, established as a separate charity within a federated structure. Samaritans is a company limited by guarantee and registered in England (no. 757372) and is a registered charity in England and Wales (no. 219432). The Trustee Board of Samaritans has the power to dissolve, suspend or withdraw recognition of the Charity as a branch of Samaritans.

Declaration

The Trustees have approved the Trustees' Annual Report above.

S.Jordache

Susan Jordache Chair of Trustees

Date: 18th June 2025

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Independent Examiner's Report to the Trustees of South West Herts Samaritans

I report to the Trustees on my examination of the accounts of South West Herts Samaritans for the year ended 31st March 2025.

Responsibilities and basis of report

As trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1st April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for accounts to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1st January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

JO

Gary Howard FCA Howard Wilson Chartered Accountants

36 Crown Rise

Watford

Hertfordshire WD25 0NE

Dated: 18 June 2025

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Statement of Financial Activities for the year ended 31st March 2025

South West Herts Samaritans

Note
Income and Endowments from:
Donations and Legacies
(b)
Donations
Gift-aid donations
(c)
Tax recoverable on Gift Aid donations
Collections
Local Authority Grants & related income
Other grants
Charitable Activities
Income from prison training and support
Other Trading Activities
Fund-raising events & sundry
Investments
Interest
Total income
Expenditure on:
Raising Funds
(n)
Charitable Activities
(o)
Total expenditure
Net income/(expenditure)
Revaluation of property
Transfer to restricted reserve
Net movement in funds
Total funds brought forward
Total Funds carried forward
(v)
2024/2025

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South West Herts Samaritans

Balance Sheet As at 31 March 2025

Note
Fixed Assets
Property (at 2024 valuation)
(q)
Equipment
(r)
Current Assets
Debtors
(s)
Current account
Savings accounts
Fixed term deposits
Accrued interest
Liabilities
Creditors: Amounts falling due within one year (t)
Deferred income
Total Net Assets
The Funds of the Charity:
(v)
Restricted Income Funds
Property
(d)
General reserve
Designated growth reserve
Revaluation Reserve
Total Charity Funds
At 31st March 2025

The accounts were approved by the Trustees on 18th June 2025 and signed on their behalf by:

S Godley

Simon Godley Treasurer

S.Jordache

Susan Jordache Chair

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South West Herts Samaritans

Notes to the Accounts

For the year ended 31 March 2025

Accoun�ng Policies

The charitable company has taken advantage of the provisions in the SORP for chari�es applying FRS 102 Update Bulle�n 1 not to prepare a Statement of Cash Flows.

The accounts are prepared in sterling, which is the func�onal currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost conven�on, modified to include the revalua�on of freehold proper�es and to include investment proper�es and certain financial instruments at fair value. The principal accoun�ng policies adopted are set out below.

On 1st April 2017, South West Herts Samaritans took over the en�re assets, liabili�es and ac�vi�es of The Samaritans of South West Herts ('the old charity'). The old charity, whose sole trustee is the Charity, is now dormant. Any income or residual expense arising since then to the old charity has been included in the accounts of the Charity.

In applica�on of the CIO’s accoun�ng policies, the members of the CIO are required to make judgements, es�mates and assump�ons about the carrying amount of assets and liabili�es that are not readily apparent from other sources. The es�mates and associated assump�ons are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these es�mates.

The es�mates and underlying assump�ons are reviewed on an ongoing basis. Revisions to accoun�ng es�mates are recognised in the period in which the es�mate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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South West Herts Samaritans

Notes to the Accounts

For the year ended 31 March 2025

Accoun�ng Policies (con�nued)

The Trustees of the CIO assess whether the use of going concern is appropriate i.e. whether there are any material uncertain�es related to events or condi�ons that may cast significant doubt on the ability of the CIO to con�nue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisa�on for issue of the financial statements and have concluded that the CIO has adequate resources to con�nue in opera�onal existence for the foreseeable future. Thus, the Trustees con�nue to adopt the going concern basis of accoun�ng in preparing the accounts.

It is the policy of the Charity to reimburse in full expenses incurred by the Trustees and volunteers in connec�on with its charitable ac�vi�es. In compliance with the Chari�es SORP, it is reported that 3 trustees submi�ed expense claims totalling £465 during the period. 3 trustees claimed re-imbursement of expenditure totalling £783 being monies paid out by them for equipment and services needed by the Charity.

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South West Herts Samaritans

Notes to the Accounts

For the year ended 31 March 2025

Accoun�ng Policies (con�nued)

Computer, telephony and miscellaneous: straight line over three years Central hea�ng and security equipment: straight line over five years Car park: straight line over 10 years

l) Financial instruments

The charity has elected to apply the provisions of Sec�on 11 ‘Basic Financial Instruments’ and

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabili�es are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an inten�on to se�le on a net basis or to realise the asset and se�le the liability simultaneously.

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South West Herts Samaritans

Notes to the Accounts

For the year ended 31 March 2025

Accoun�ng Policies (con�nued)

Basic financial assets, which include debtors and cash and bank balances, are ini�ally measured at transac�on price including transac�on costs and are subsequently carried at amor�sed cost using the effec�ve interest method unless the arrangement cons�tutes a financing transac�on, where the transac�on is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amor�sed.

Basic financial liabili�es, including creditors and bank loans are ini�ally recognised at transac�on price unless the arrangement cons�tutes a financing transac�on, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabili�es classified as payable within one year are not amor�sed. Debt instruments are subsequently carried at amor�sed cost, using the effec�ve interest rate method.

Trade creditors are obliga�ons to pay for goods or services that have been acquired in the ordinary course of opera�ons from suppliers. Amounts payable are classified as current liabili�es if payment is due within one year or less. If not, they are presented as non-current liabili�es. Trade creditors are recognised ini�ally at transac�on price and subsequently measured at amor�sed cost using the effec�ve interest method.

Derecogni�on of financial liabili�es

Financial liabili�es are derecognised when the charity's contractual obliga�ons expire or are discharged or cancelled.

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South West Herts Samaritans

Notes to the Accounts (continued) for the year ended 31st March 2025

2024/2025
m)
Premises Overheads
£
Water Rates
497
Business Rates
1,432
Heating and Lighting
2,225
Cleaning
1,588
Housekeeping
1,952
Maintenance - general
6,677
New Equipment
793
Depreciation
5,588
Insurance
1,790
Total for the year
22,542
Allocated to:
Fundraising and Publicity
10%
2,254
Direct Charitable Expenditure
85%
19,161
Governance and support costs
5%
1,127
22,542
n)
Raising Funds
£
Publicity, Advertising etc
150
Platform fees
216
Share of Premises Overheads (see note m)
2,254
Total for the year
2,620
o)
Charitable Activities
£
Volunteers Travel Costs
1,474
Telephone & website
2,314
Training/Conferences
130
Materials
469
Donation to Central Samaritans
10,000
New Branch Contribution
3,762
Share of Premises Overheads (see note m)
19,161
Governance costs
(see note p)
2,016
Support costs
(see note p)
1,934
Total for the year
41,260
2023/2024
£
530
1,174
2,448
1,572
2,388
327
262
6,384
1,842
16,927
1,693
14,388
846
16,927
£
-
376
1,693
2,069
£
1,619
2,776
658
644
-
4,618
14,388
1,777
1,481
27,961

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South West Herts Samaritans

Notes to the Accounts (continued) for the year ended 31st March 2025

2024/2025 2023/2024
p) Governance and support costs £ £
Governance costs:
AGM Costs 1,326 920
Annual Report & Independent Examination 690 857
2,016 1,777
Support costs:
Printing and Stationery 12 39
Sundries 795 596
Share of Premises overheads (see note m) 1,127 846
Total for the year 1,934 1,481
q) Property £ £
Net Book Value
At 1 April 2024 (k) 700,000 451,560
Depreciation (4,509) -
Revaluation - 248,440
At 31 March 2025 695,491 700,000
The ownership of the property at 45 St Johns Road Watford Herts WD17 1QL occupied by the Charity was
held at 31st March 2025 by Samaritans the Company (registered number 757372) as Custodian Trustee
for South West Herts Samaritans. In 2024 the premises, including the car park, were revalued at
£700,000.
r) Equipment £ £
Cost
At 1 April 2024 11,518 11,518
Additions 1,661 -
At 31 March 2025 13,179 11,518
Depreciation
At 1 April 2024 10,687 8,812
Charge for the year 1,080 1,876
At 31 March 2025 11,767 10,688
Net Book Value
At 31 March 2025 1,412 830
s) Debtors £ £
HMRC - Gift Aid tax recoverable - 1,207
- 1,207

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South West Herts Samaritans

Notes to the Accounts (continued) for the year ended 31st March 2025

2024/2025 2023/2024
£ £
t) Creditors: Amounts falling due within one year
Fees payable to Central Samaritans 1,935 4,361
Fee payable for Inspection of accounts 660 630
Volunteer Expenses claimed post year-end - 298
2,595 5,289
u) Financial Instruments 2024/2025 2023/2024
£ £
Carrying amount of financial assets
Debt instruments measured at amortised cost - 1,207
Carrying amount of financial liabilities
Measured at amortised cost 2,595 5,289
v) Analysis of charitable funds
Balance at 1st Balance at 31
April 2024 Income Expenditure Transfer March 2025
£ £ £ £ £
Unrestricted funds:
General fund 76,954 39,494 43,880 72,568
Designated growth reserve 8,200 8,200
Revaluation reserve 700,000 - (4,509) 695,491
Restricted funds:
Premises fund 53,905 1,917 - 4,509 60,331
839,059 41,411 43,880 - 836,590

Name of fund

General fund:

Description, nature and purpose of fund

The unrestricted reserves available for use on the charitable objects of the Charity.

Designated growth reserve Funds set aside to fund the growth of the branch. Revaluation reserve: The value of the property at 45 St Johns Road Watford Herts WD17 1QL. The transfer reflects depreciation in respect of the car park component. Premises fund: Funding received for expenditure on the Charity's premises.

Represented by:
Tangible fixed assets
Current assets
Current liabilities
Unrestricted
Revaluation
Restricted
funds
reserve
funds
Total
£
£
£
£
1,412
695,491
-
696,903
86,951
-
60,331
147,282
(7,595)
-
-
(7,595)
80,768
695,491
60,331
836,590

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