OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

SAMARITANS 116 123 ' 01606 43211- ill IrfÉ DDIYI!ts- Annvaj fevlew 2020-21

1. Samaritans' Vision, Mission and Values

It’s now generally acknowledged that to genuinely reduce suicide we must reach people earlier on in the crisis cycle, which means reaching out to and helping people who would not consider themselves to be suicidal. We want all potential callers to understand that our service is here for anyone who is experiencing pain in their lives.

The Vision

Samaritans Vision is that fewer people die by suicide

The Mission

We make sure there’s someone there for anyone who needs someone.

We want to encourage, promote and celebrate those moments of connection between people that can protect and even save lives.

We campaign to make suicide prevention a national and local priority.

The Values

We have five core values. They're supported by these behaviours, which we share within the Samaritans organisation: support, trust, aspirational and respect.

Listening

Confidentiality

Non-judgemental

People making their own decisions

Human contact

2

2. Samaritans of Mid Cheshire

Samaritans of Mid Cheshire, a charity registered in England (1170575), is a recognised branch of Samaritans Central Charity and is a charitable incorporated organisation (CIO) and governed by a constitution. As an affiliate branch we are financially independent and responsible for fundraising to meet our operating costs.

Our branch has been providing support to people in our local area since 1965. We offer emotional support by telephone, by email and in person when guidelines allow. Our branch covers the following areas:

callers. Operational changes were made to ensure safety of volunteers.

Fundraising opportunities have been severely reduced during the pandemic meaning that the donations we have received are possibly even more appreciated than ever. Securing grants has helped the financial situation; increased expenditure due directly in response to Covid19 has been covered by one of these. Maintenance of our premises continues to be a major source of expenditure in addition to our normal running costs.

The year 2020-2021, as the previous year, has proved to be very challenging: balancing running an increasingly needed service whilst navigating new rules; continuing to fundraise whilst managing increased expenditure; trying to plan ‘normal’ outreach activities in unprecedented times whilst still recruiting and training volunteers.

The branch has continued to provide a telephone listening service providing emotional support for our

Despite the pandemic the branch continues to comply with all aspects of good charity management. During the last year, Samaritans central charity has conducted a quality review looking at all aspects of branch management including finances, operating procedures and legal compliance. The report was excellent and confirmed that the charity is in a healthy state

The Branch Leadership Team have continued to recruit and train new volunteers, albeit, under a new normal, making use of technology to replace face to face when required.

The whole branch are looking forward to more face to face work, hoping to get our presence known in local schools, prison and at train stations.

Annual Review 2020-2021

3. Director's Report

Jan reports as she comes to the end of her second and penultimate year in the role of Branch Director:

Samaritans of Mid Cheshire has been an affiliated branch of the Samaritans since 2017. We have the responsibility of managing not only the delivery of service but the building we own and all our volunteers. This means we are responsible for all our recruitment, training, funding and upgrading of equipment as deemed necessary when change and legislation dictate. This includes Health and Safety, Data Protection and Safeguarding.

Since our last AGM we have continued to recruit and train new listening volunteers and increased our support team. We now have 31 trained mentors which represents 18% of our listening volunteers and ensures our ability to mentor new listeners as well as our ongoing mentoring of volunteers. Our aim going forward is to train all volunteers as mentors.

Since our Link system replaced Connect, I believe the system has been less prone to downtime, even if we see a few glitches from time. We have seen the withdrawal of our SMS service but are soon to see the introduction of Online Chat.

Our email system is in need of an overhaul, and this has been promised by Samaritans Central Office (SCO) as a future project. We are also soon to see the introduction of the Branch Management Tool (BMT) which will aid in recruitment, training and the progress of volunteers.

In November 2020, we had our virtual Branch quality review. Our report was excellent, and this was down to the Branch Leadership Team and to each and every one of our volunteers. We have a few areas to work on which were chosen by ourselves as aims and goals for the future and we are well ahead in our progress.

Sadly, over the last year, we have been badly affected by Covid-19. This has meant fewer face to face activities both inside the Centre and in the local communities that we cover. It has taken down the number of potential volunteers we can recruit and train and also affected the way this is done. Our shift rota lost a lot of volunteers temporarily to self-isolation, but we have managed this and our service both locally and nationally held together well. Many volunteers undertook different roles while self-isolating, eg NHS Support Line, Leading and other Branch roles. We hope to be fully operational as soon as the worries of Covid-19 allow us. On the positive side, technology has helped considerably with meetings and training, the Ops Room stations have never been so clean, and we have learnt a lot from the changes we have had to make.

Going forward we are looking forward to seeing a newly re-furbished Ops Room and a newly rendered building with new signage. This will also mean that we can attend to some damp and decorating inside the building. Our hope that when this work is done, the refurbishments will improve the soundproofing in the Ops Room and the maintenance of the building.

I want to say a big thank you to the Trustees, the Branch Leadership Team and to all our volunteers for being there for our callers and for the time and support you have given to the Branch and each other. You are all brilliant. Thank you.

Jan 456

4

4. Treasurer's Report

As Trustees of our Organisation, after a vote at last year’s AGM, we have again used the services of a local firm of accountants to examine the accounts. Once again they have produced an 11 page report, copies of which are available for anyone if they wish, but for the purposes of this review I have summarised it

This year has been somewhat different but as always we give our sincere thanks to all who have helped to keep the branch going through the past 12 months. Our income relies on the support and generosity of the whole community but unfortunately we have not been able to raise funds in our usual way. However with financial support from our donors, Samaritans of Mid Cheshire have been able to continue the good work that we do.

Looking at the accounts you will see we were lucky to be awarded 2 grants.£10k from Cheshire West and Chester Council helped us with added costs due to the pandemic – the reorganisation of the ops room to allow safe distancing, including sanitising essentials, plus equipment to allow for remote training for new volunteers and remote branch meetings. The other grant from The Arnold Clarke Community Fund of £1k was used for added screen protection in the ops room which can also be used in the training room.

Regarding our expenditure, we have continued to upgrade, repair and refurbish our property to a cost of just over£2k. Otherwise through careful monitoring we have managed to keep the costs of energy and our annual contracts down.

The creditors listed in the accounts are for NBC – the money we pay yearly to Central Charity based on income and expenditure and the accountant’s examination fee.

For our income, we have been unable to do any street or store collections or any bag packing income due to the pandemic. However through the sale of Samaritan raffle tickets, sale of Samaritan Christmas cards and several sponsorship events, including The Samarathon in July, organised by our volunteers. We were lucky to receive £750 in donations from local organisations and churches and thank them for their continued support. Individual donations amounted to £6,250. We are so very grateful to all who donated so generously. Gift Aid and GASDS for the year up to April 2019 amounted to £2.6k and we received just under £1k in legacies. Our 100 Club continues to contribute towards our income and currently we have around 60 members but we are always lookout for more– only £12 a year - £20 prize every month but in December prizes of £50, £25 and £10.

Thanks as always to all who helped, donated participated and organised.

Sue 260

Annual Review 2020-2021

5. Financial Statement

Samaritans of Mid - Cheshire Accounts for 1/4/2020 to 31/3/2021

to 31/03/21
to 31/03/20
INTEREST
HSBC
£12
£46
Nationwide Building Society
£68
£216
TOTAL
INTEREST
£79
£262
INCOME
Donations
Individuals
£6,291
£4,799
Companies
£0
£172
Organisations/ Clubs
£350
£3,178
Local/church/parish Council
£400
£100
Memorials
£975
£0
Cash Sales
Fund Raising
Collections
£0
£1,515
Bag packing
£0
£2,816
Branch organised
£3,522
£3,302
Conference Contributions
£0
£0
100 Club
£721
£618
Gift Aid tax
£2,620
£2,610
Grants COVID
£10,000
£0
Sundries
£38
£0
Restricted donations
£1,350
£0
TOTAL CASH
£26,267
£19,111
TOTAL INCOME
£26,346
£19,373
EXPENDITURE
Telephone
£1,499
£1,377
Premises-ulilities & contracts
£3,454
£3,133
Premises maintenance /refurbishment
£2,087
£2,554
Housekeeping/Refreshments
£1,654
£2,185
Publicity / Advertising/Recruitment
£4,163
£3,825
Fund Raising costs
£666
£333
Insurance
£926
£926
NBC adjustment
-£1,553
£2,847
Training
£176
£490
Volunteer & Director expenses
£1,691
£2,754
Volunteer Support
£0
£46
Caller Support
£0
£0
Sundries
£43
£74
Stationary incl cartridges
£186
£47
Conference Fees
£0
£0
Governance/data protection
£633
£552
Outreach
£60
£48
Capital expenses
£22
£4,631
COVID related
£2,674
£0
TOTAL
EXPENDITURE
£18,377
£25,822
INCOME - EXPENDITURE
£7,969
-£6,449
Funds brought forward
£137,116
£143,565
Funds carried forward
£145,085
£137,116

6

BALANCE
SHEET
BALANCE
SHEET
Branch
Assets
Creditors -£2,151 -£2,598
House at w.d.v. £90,000 £90,000
HSBC current
account
£2,771 £5,328
HSBC deposit account £28,902 £18,891
Nationwide Building Society £25,563 £25,496
TOTAL £145,085 £137,116

6. Thank You

Samaritans of Mid Cheshire must thank ....

.... all our donors including

.... and

7. Trustees

The following individuals have served as trustees for Samaritans of MidCheshire

----- Start of picture text -----
Trustee Name Position Dates served
Judi Boardman (410) From April 2017
Diana Brown (301) From May 2018
Peter Burke (200) From August 2020
Andrew Clarke (353) From April 2017
Susan Coles (260 ) Treasurer From April 2017
Helen Gardner (380) Secretary Until September 2021
John Munnery (490) From June 2019
Janice Scaplehorn (456) Director From April 2017
----- End of picture text -----

The role of trustee is advertised to the branch in the two months prior to an AGM. Volunteers are invited to stand to be elected at the AGM. As per the constitution there will be a minimum of three trustees and a maximum of thirteen.

Annual Review 2020-2021

We're here to listen Call&w duyw 116 123 l *Ir￿ster Rood PknthwKh CW9 SLY SAMARITANS

Samaritans of Mid - Cheshire Accounts for 1/4/2020 to 31/3/2021

to 31/03/21 to 31/03/20
INTEREST HSBC £12 £46
Nationwide Building Society £68 £216
TOTAL INTEREST £79 £262
INCOME Donations
Individuals £6,291 £4,799
Companies £0 £172
Organisations/ Clubs £350 £3,178
Local/church/parish Council £400 £100
Memorials £975 £0
Cash Sales
Fund Raising
Collections £0 £1,515
Bag packing £0 £2,816
Branch organised £3,522 £3,302
Conference Contributions £0 £0
100 Club £721 £618
Gift Aid tax £2,620 £2,610
Grants COVID £10,000 £0
Sundries £38 £0
Restricted donations £1,350 £0
TOTAL CASH £26,267 £19,111
TOTAL INCOME £26,346 £19,373
EXPENDITURE Telephone £1,499 £1,377
Premises-ulilities & contracts £3,454 £3,133
Premises maintenance /refurbishment £2,087 £2,554
Housekeeping/Refreshments £1,654 £2,185
Publicity / Advertising/Recruitment £4,163 £3,825
Fund Raising costs £666 £333
Insurance £926 £926
NBC adjustment -£1,553 £2,847
Training £176 £490
Volunteer & Director expenses £1,691 £2,754
Volunteer Support £0 £46
Caller Support £0 £0
Sundries £43 £74
Stationary incl cartridges £186 £47
Conference Fees £0 £0
Governance/data protection £633 £552
Outreach £60 £48
Capital expenses £22 £4,631
COVID related £2,674 £0
TOTAL EXPENDITURE £18,377 £25,822
INCOME - EXPENDITURE £7,969 -£6,449
Funds brought forward £137,116 £143,565
Funds carried forward £145,085 £137,116
BALANCE SHEET
Branch Assets 31 Mar 2021 31 Mar 2020
Creditors -£2,151 -£2,598
House at w.d.v. £90,000 £90,000
HSBC current account £2,771 £5,328
HSBC deposit account £28,902 £18,891
Nationwide Building Society £25,563 £25,496
TOTAL £145,085 £137,116

Charrty R•gistratlon No. 1170675 Company R•gl¥tratlon No. CE009265 (Engl•nd and Walm) SAMARITANS OF MID CHESHIRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

SAMARITANS OF MID CHESHIRE LEGALAND ADMINISTRATIVE INFORMATION TnMte•B Ms Jan Scaplehom s Judi Boardman Mis¥ Helen Gardner MrAndrew Clarke M8 Sue co￿$ Ms Dkqna Brown Mr John Munnory Mr Pth Buthe (Appointed 4 August 20201 Charlty numb•r 1170575 Comp•ny numb•r CE009265 Prlnclp•l •ddr• 1 Mancheslor Ro*J Northwich Cheshire c￿ SLY IndeF4ndent oxaminer And[￿ H•gu• BEng BFP FCA R Parts)efS Chortwed Accountants & StatutoryAuditor Dr&ke Hou Gaobrook Pa Northw Ch88hi CWJ 7R4

SAMARITANS OF MID CHESHIRE CONTENTS Pag• TfU8te68' report Independent examin8f$ report Statement of financiel 8fApiibe8 8alanco 8he8t Notes to the finan¢Kql 8talom•nts 5-11

SAMARITANS OF MID CHESHIRE TRUSTEES. REPORT IINCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 IAARCH 2021 The Iru8te88 pre88nt tsir re￿rt ffinandal Slatsmnts th6 yoar onded 31 March 2021 The finanoal ststements have been prepared In accudanc• with tho ¢ounting sel OLrt in note 1 to the finan¢a•l statements and compty wrth the chaiTVs tgovemiTrJ dorjjmentl, th8 Companies Act 2006 and "Accx)unling and ReF4)rting by Charrlies: Stslewtht of Recommended Practice 9P￿1¢0b1e to charities preparing their a¢xount8 in Kcordance wilh the Finan¢yal Reyting Starthrd applicab￿ in Ihe UK and Republic of Ireland IFRS 1021 {effectNg 1 January 2019)". Objxtlvm and actlvltle• The charity's objects are to offer emotKJnal 8UPF4)rt to of MKI Cheshlre Wtr￿ are 9olnp through difficult me8. The tru8te88 have pald du• regord to wid1￿0 isswl by the Charity Commi88)n In decldlng vthat KUvrtle8 th? charity Should undgrtako. A¢hl•v•m•nt• •nd p•rlorni•nc• FSnanclal r•vl•w It Is thg policy of the charity that unre8tricted fund8 whth have not bgen de8hJn8ted for a ¥po¢rf¢ u#e 8houhJ be Maintain￿ at a l&v81 aqUiv8￿nI to betsveon Ihrge and 8lx month's expanditure. The tfU8te8s con8ider8 thal roserves 81 this level will ensure thaL m the event of a si9nlficant dfW in funding, thèy will b• able to ￿ntinUe th8 charity'& current actNiligs tpthiltr ¢0nrthraW￿ is gNen to ways in wh￿h athJit￿n11 fvnds may be rai••d. This lev•1 of reserves has been maintained thfoughout the year. The tru8tse8 h88 88$0$8¢d the major ri8ks to tho chartty li eypo8ed. aThd are sati8fi8d that 8yStom8 arn In place to mltigale exposure lo the major d8ks. 8tructur•i gov•manc• and rnan•q•m•nt The charity 18 tegistered as a chantab￿ InCorp￿ated Organi8allon (CIO) ragulatad by ￿ Ch8r*y Comm18810n. Tho tru8tee8. WtK) arn 8180 the for the purpoto of u)mwy W. and tpfiK) 8•rv•d during t￿ year and up lo th• dats of signoiur? of the financ1818taterr￿ts w•r•.' M8 Jan koplahom M$ JLKli 8oardman Miss Heknn Gardner MrAndr8w Clarl(e MS Sue Coles Ms DLgna Brown Mr John Munnery Mr Peter Burf(e {Pwcrfnted 4 August 20201 The tru8ke8' report was aw>roved by th• Board d Truste83. CL Pkn Sue Col Trustee Datod.. 9 Septsm￿r 2021

SAMARITANS OF MID CHESHIRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS OF MID CHESHIRE I report to the truste68 on my ex8minatK)n crf thè financaal Statem￿ of Samgrllans of MKI Che8hire (the charity} for the year ended 31 March 2021. RespDnGlbllltle8 and bask6 of rnport A8 the Irustse8 of the tharity land also its dlrectord for the purrXj￿ ol (xxyny lawl you are responsible for the preparation of Ihe finanwl ststements in Kcordance wrth the requirnments of th¢ Ctynpanies A 2006 {th8 2006 Act). Having satisfied mysell that the financial statemént8 of thg charity are r￿1 required to be audited under Part 16 of thè 20C6 Act and are eligible for Independent eXaminalK￿. I rei>)rt in respèct of my gxaminatN)n ol th8 charity's fin•n¢i81 ststements carried out urKler s￿lA 145 of Ihg Charrties Act 2011 (the 2011 Act). In carying out my examination I hav8 f￿1￿￿ed the applicable Direclion8 giv•n ty tho Chailty Commission under 8¢ction 145{5)Ib) of the 2011 h£1. IDd•p•nd•nt •xamlnorf• Statement I have completed my examination. I cxjnfirn that rK¥ rn8ttor8 hgve coff to ry thntion in conn￿On with th8 axamln8tlon glvlNJ me cause to tseli￿ that in ary Materi￿ respect.. o¢¢ountsng r•(x)rd8 were not kept in respect of th• chority ¥$ rnquir•J by 8Ktion 3e6 of tho 2008 Act.. or th• flnanclal statements do not accord wrth thom rncord8.' or the ffinancial statemènt# ¢J not wnply wth the acc￿nting requireffonts of Soct￿ 396 of the 20C6 Ad oth8r than any roqulrement that the account8 gN¢ 8 true and fair ViW4V which is not a matter con8kléfad 88 part of an irKl8perKlenl oxamln8lion,' or the financi818t8lemènts h•v• not been prep8red in accordance wllh the nthods and piinciples of the Statement ol Recommended Pradcé for ac¢¢unting arKI reporting by chariti88 8pp16c4ble lo charitie• preparlng their accounts in ac£ordanco wilh the FIn￿dar Reporthw Slandord the UK and Republic of Ireland IFRS 1021. I have no concems attents'on shoul rea¢hod. nd have come a¢r068 no olhr mattoT8 in connect5on wtth the examln8tion lo whrh n in this rgport in order to enable a proper understsnding of the financial Statements Andrew Hague WR Pathers Chartered Accountants & Staluk*ry Auditor Drake Houae Gadbrook Pa NOrthw￿h Cheshire Cwa 7FIA FCA D•t•d.' 9 September 2021

SAMARITANS OF MID CHESHIRE STATEPAENT OF FINANCIALACTMTIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Total Unre8trkted funds 2020 fund• 2021 fund• 2021 2021 Donations and acAe8 Fundraising Inve8lm&ntB Other ino)me 21.357 3,522 22.707 3.522 79 38 11,478 7,633 Tol•l Incomo 24,996 1,350 26,346 19.373 Charitable 8dvilie8 17.027 1,350 16,377 25,822 N•t Incom￿1•Xp•ndItyr•) for th• ymrl N•t mov•m•nt In lund• 7,969 16,449) Fund baLqnces at 1 ADriI 2020 137,118 137,116 143.566 Fund bal•ncM at 31 M•rth 2021 145.08S 145,085 137.118 The statement of ffinawal a¢ivth08 Includgs a11901￿ and loswi reco9nlwJ In th• yèar. l kncoma and expendlture d￿r￿ frun continuir#J 8dTrAtI88. The 8t8tement of flnand81 xtMtie8 al80 CAX￿11￿ with the requlreft￿nts for an incom8 and expendi￿r8 account under the Campan*$A¢t 2￿.

SAMARITANS OF MID CHESHIRE BALANCE SHEET ASAT31 MARCH 2021 2021 2020 FIX￿ M••ts Tangible assets Cuff¢nt aM•ts Debtors Cash at bank and In hand 11 90.IXJO 90.000 12 957 57,236 17 50.136 58.193 50.153 Cr•dltor•: •mounts f•lllng du• wlthln on• y••r 13 (3,108) 13.037) current 088ets 55,085 47,116 Totsl ••••ts Iw• eurr•nt Ilabllttlo• 145,085 137,118 In¢orn• lund• Unrestrlcted lund8 145,08S 137.116 145,085 137.116 The company18 entitl8d to th• •xwnplKin frThn Ih? audit requiremont conlainod In s￿￿On 477 of the Companle8 Act 2008, lor the y•ar ended 31 March 2021. The dlrector8 acknowledge their responsbllitw for en$uring thot Iho ¢h8nty keeps accounting I￿OrdS which ¢ompty wrth s¢¢tion 386 of the Act and for prnparing financial statements whth gNe a truo ond tsir viow of th• Slate of affair8 of the company as 81 the end ol the financial year and of its inc(Yninq r￿oUrceS and applution of resour¢e$. induding it8 inwme and frxpendiiure. for the fin8nckql year In accordance with the requirwnenls of Sections 394 8nd 395 ond whth other*i8e cc4nptry wth th• r¢quiromonts of thg Companies kt 2006 rolaling to financial statements, 80 far as appluble to the company. The members h8V8 not r8qulTgd the company to obtain an a￿111 of its finarKao1 $t4t•m•nts for th• yaar in qUe8tion in a¢c¢rdance with 8eclion 476. These fnancial statements have been pro￿r0d in a(wrd•nco ￿1th tho p¥ovi8i)ns 8pplkable to c>)mF4nig6 8ubject to the Bmall cornpani88 regi￿. The flnandal ststements were apwov•d by the Trustees on 9 Sepiember 2021 M8 Sue Cole$ Company R•gl8tr8tlon No. CE009266

SAMARITANS OF MID CHESHIRE NOTES TO THE FINANCIAL sTATEmE￿rs FOR THE YEAR ENDED 31 AIARCH 2021 AccountSng pollcl•• Ch•rlty I￿Or￿•t10￿ Samaritan$ of Mid Cheshire is a kwte c•)mpany Iwnl￿j by guaranta• In￿rpOrat@d kn England 8fKI NItsI88. The registered office 18 . 1.1 Accountlnq eonv•ntlon The financial slalemènts havo bo8n w@p¥r￿1 in acc4JrdwKe wllh th8 charity's Igoveming thxumentl. the Companies A£1 2006 and "Accounting and ReForttNJ by Charities.. Statamgnt of Recommgnded Pradice applicable to charities preparing th￿r accounts in accordance with the Financkil Reporting Standard appli¢•bEe in the UK and Republic of IrekgTrJ IFRS 102) {￿reCtIVe 1 January 2019)" The charity 1$ a Publlc B8nafft Entty a8 dafinod by FRS 102. The charlty has td¢an advonttye of ts pro￿5￿n8 in th• SORP for chariti88 ￿ptyIng FRS 102 Upda Bulkntin 1 not to Prepare a Statement of Cash Fkx8. finanGio1 ¥18t•ments are prepared in sterling, which is the fund10n￿ ¢urren¢y of ¢harlty. Mon•tsry amounts In these financial Statements arn roundod t¢ th• ne8r•¥t £. The flnancial statements have been prop8￿ undor the h18tori￿1 ¢ost ￿nVentiOn. modlfied to Include the revaluation of fretshold pro￿rtI*5 8fKI lo indudo inve8lmwt ￿y0P9rt￿ and cartoln finandal Inthmén18 al fair value. The prfncipal accounting Poli￿•$ adopttrj are Sel out baknv. 1.2 Golng ¢onc•rn At the timo of approving the financl81 statem•nts, tho truste•• how o eyct8kn that the charty has adequate resour¢oS to G￿ts"nue in cperational exvotence for the fore￿able future. Thu• the trustees continue to adopt th& 90ing concem basis of accounting in preparing the firwi¢kg1 st•lem•nts. 1.3 Charlt•bl• fund• Unrestricted fund8 are availablg for uffe at the dilcrthn crf the truste•8 in furlh•rnn¢• of thair charitab obleclives. Restri¢#ed fvnd¥ •r• to condrtK)n8 by donofs 89 to how they rmy b• uood. Th• pufp)801 and u8e8 of the re81rf￿ fund6 are Bet out in the notes to the financ4•1 stat•ments. End(hvment lund• are wt4'e¢l to conditi￿$ by d￿or8 that Ihe rApll81 must bg malntalMd by t charity. 1A Incomlng r••our¢ Income is recogni8ed wt)8n charlty 18 legalty to it after any KwfomwKo conditions have been mel, the amounts can b• rn&¥ured rnli•bty. and it is wobablg that in(yJme will be r8(%lved. Co$h donation¥ are r•cognised on Tecryl. Other IA)natw)ns we recqrM8ed once tho ¢h•rity has bo notified of ts donation, unless perfomi8nce condrtions require d•ftrral of the amount. Income tax recthierable In ￿l¥bon to donatM)n$ rpceNed under Gfft Aid or deeds of covenant is recognised at the time of tho don811on. Legacies aro re(yJgnised on recept or thNi8e if the tharity ha8 b88n n0tffj￿d of an Impendlng distribution, the arTh)unt is known. and roceipt is expected. If the anYJunt16 not kn￿n. the Wcy IB treated 8$ a contingent as8eL

SAMARITANS OF MID CHESHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 A¢¢ountlng pollcl (Contlnugd 1.6 RMourcé• •xp•nd•d Liabillties are recognised as ex￿ndIt￿re as swn a8 there ra a legal or constructive obligation commkting the charity to that expenditure, it is probab￿ that a tran￿er of ecorKKnic b&neffts will be required in Sett￿m8￿t and the amount 0ftr￿ c4)IW>n can be measu￿1 rell8tAy. Eyndlturels accounted for on an accrual8 basis and has been d088ifiod under he&Jings that aggregate all cost related to the calem. Ilthere costs canMI be diredty attribulgd to partKular heodings they have bean allocated lo •ctivits8 on a tQ8is Con￿Stent wlth the use of rewur¢￿. 1.6 Tanglbl• flx•d •88•ts Tangl￿e fixed assets are initialty mwur•d •t Cost and wjbwuenty mogwrgd al cost or valuallon. net of depreciation any Irnpa￿8ntl0$ee8. No d•pr•￿atrjn 18 charged on tho fr¢eholO woperty 88 thore li suTr6gnt 8ypenditur• on th• m•irt•nanco and upke8p of tho property to render any d8precaallon which would olheN1￿ b8 charged as immaterial. The gain or 1088 arfslng on tM disFosal of an a88el ib d8temilned as tho difference ketween the galo pro¢¢ed8 and th• carrying value of tho 8$80t. and Is recogni••d #i nel IncompJlexpgndbturel for the Y￿r. 1.7 Imp•lrm•nt of fix•d ••8•ts At each reporfjng end date, tha charity re¥￿ the carying amount8 of rts tsngibkn a888ts to d8t8miin• wwher there 18 any indication that tho8• a88ets have wffrod an inpglrment1088. If ony 8uch indution exists, th6 row¥erabl6 amount of the 888èt 18 8slmated In order to detemiln• tho •xtsnl of the ImF•lrni•nt 1045 lif any). 1J C•h and ca•h •qulv•l•nt• Cash and ¢8sh equivalen18 incfude ca8h In hand, depostt8 held at Call with ￿nks, Other short-temi Ilquid inve8tments with original maturities ol three months or 1888, and bank overdr8ft$. 8ank oVe￿raft$ are 6hown wlthln borrowngs in currnnt liabilitkw. 1J Flnan¢lal In•tThmonts The charity has olgcted lo appty the proviwn$ of SeC￿n 11 'Ba￿e FlnanuAI Instruments. arKI Sectlon 12 'Other Financial Instruments1s8ues' of FRS 102 to dl of rt8 finan￿81 instruments. Flnandal 1n¥trUrr￿ts are recognised in ts ch￿$ balan￿ •heet when tho thgrity becc¥ne8 party to th• contractual provisbns of the inslwment. Finanual a88ets end Habi￿ are t)ff¥et. ￿th the Mt amounts presented in the financial stsI￿nts, when there Is a legally enforceab￿ right lo sel off the recogni¥ed 8moun18 and there Is an intent￿1 to settle on a not basis or to realse the a88et arKI 681t￿ the 8knuttaro•. Besi¢ finncialass•ts 8asK financlal a86ets, whth i￿lUd9 deblors and cash $nd bank balances, are Inthlty me8$ured at transaction prica induding trarffjactKJn wsts and are 8ubwuenUy carrtd at amortised o)81 using the effe¢trve inl8resl method Un￿SS the arrangement o)nstitutes 8 financing tran8aclK)n. where ts transocb'on k8 measured at the present value of the future receipts discounted at a market rate of inlerest. Finanaal 88sels Class￿d as re(x1Vab￿ wrthin one year are not amortitsed.

SAMARITANS OF MID CHESHIRE NOTES TO THE FINANCIAL STATEMEKfs {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accountlng polkl•• Iconllnued) BMI¢ fina￿￿1 Ilabllltles Ba￿C financlal IlabOIW, inclLvJing crodilors and bank are inlbally T8cogni8ed at transaction pr unles$ tho arrangement I￿n8111u￿s 8 financing tra￿a¢t10ft. where the debt instrument is measured 81 tho present wal￿ of the future payments di8counbJ at a mwket rate of interest. Flnancial li•iilitie$ cl•8¥ffied a8 payablg Wrthin one y62r are not am()rti￿. O¢tA instruments are 8ubsewonty orrie(l at amorti8eAI eo81. the effoctive int8roBt rato m8tlK)d. Trade creditors arg obllgatbn8 to p8y for g￿)d8 or 8eMce8 Ihat have been acquired in the ordinary course of operatsons from $uwlbr¥. Amounts payab￿ am (aasSrf￿d a8 current Ilabilitw if paym￿1 is due wlthln one yoar or18s5. If no( they are pro8enled as non-current li8bllit8. Trade creditors aro rewnised initialty at tran8athon and 8ubw4u8nty moasurnd at 8ThW)rtoed COBI using tho eff•clive interest mothod. D•rKognltlon offln•nctsl Il•blllll•8 Financial li&bilitie8 w• dereCOgn￿od when the charfty's contrartujl Llipkn8 oxplrè c aro dllcharogd or cancelled. Crltk•l •¢¢ountlno ••tlmat•• and ludg•m•nts In the applvtk)n of the charW• aoxunlino &￿lIcIes. the trust￿ ar• rnquirod to make Judg•monts, o$1imates and a86umption8 about ￿ cafrying •nounl of a88ets and Ilabilities that are not readily apparent from olhar sour￿. The estimates and 088Wated 888umplion8 oro baBed on h18torical experience and othér factors Ihat are considered to b8 relovanl. A￿U41 ro8uIt8 may dmer from th•80 estimates. Thè e8tlmat•• ind urKledylng 888umptth• •r• revitr*•d ￿ an ongolng bam. R•vi•N)n8 to accountlng e81imale8 are reo)gni8•d In the period in which tho ¢Stimate 18 revi8•d where the revi8ion affKts onty tshat perfod. or in the perK)d of the revbkn and future per•)ds whèrè tho reV1W￿ affe¢l$ both ¢urrenl and future period8. Donatlon• •￿1 ltyacl UnM•trlet•d R••trlct•d nd• fund• T¢t•l Tolal 2021 2021 2021 2020 Donglions and gifts LeggThes rec8Nable COMD-19 government grant 100 club W￿lbershIp foo8 9.681 975 10,LJ)O 721 1.350 11.011 975 10,CN)O 721 10.860 618 21.357 1,350 22,707 11,478

SAMARITANS OF MID CHESHIRE NOTES TO THE FINANCIAL STATEMENTS (coKnNUED) FOR THE YEAR ENDED 31 MARCH 2021 Oth•r tradlng xtlvill Unrnstrkt•d Unrestrkled fvnd• fund5 2021 2020 Fundraislng evgnts 3,522 7,833 Inv•B¢m•n18 Unr••trlet•d Unro¥tricted funds fund8 2021 2020 Interest receivable 79 282 Oth•r In¢¢xn• Unr••trlthd fund• Total 2021 2020 Other income 38

SAMARITANS OF MID CHESHIRE NOTES TO THE FINANCIAL STATEMEKfs {CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2021 Chwitsbh activiti Charitabl• Charltabl• Exp•nditur•EXp•ndl￿r& 2021 2020 Propety repair8 In8ufanc¢ Telephone Postage and 8latiwy Advert￿Ing Volunteèr expense8 Ikjluntew support 9fft8 NBC 2,087 2,554 928 1.377 47 3,825 2,754 1,499 4,163 1,691 11.553) 2,847 14,376 Shore of wJppc*t C08t8 {séè nota 81 Share of govemonce costs {8ee rth 81 8.745 833 10.894 552 18.377 25.822 Anaty•l• by fund Unrestrcted funds Restricts￿ funds 17,027 1,350 25,822 18.377 25.822 For th• y•ar •nd•d 31 IA•r¢h 2020 Unr￿ncIed funds 25,822

SAMARITANS OF MID CHESHIRE NOTES TO THE FINANCIAL STATEMENTS (coKnNUED) FOR THE YEAR ENDED 31 MARCH 2021 Support ¢o•ts Support Gov•rn•n¢• X121 2020 Premises expens88 Training Costs Sundry expense8 Outreach Computèr expen￿$ HouBekeeplng Refroshments Fundraising (x)sts 6.124 176 43 .124 178 43 60 3.133 490 74 48 4,631 22 1.6S4 1.654 333 Independent axamlnatk>n fe8 833 633 552 8.745 833 9.378 11,446 Analysed betwe•n Charitable actfvrtl88 8,745 833 9.378 Tru•tM• None of th8 trustees lor any per•on• connected wbth them) rec¢iwJ arry rnmuneration or bènofft8 from th• charity during the year. 10 Employo There wérn no ￿n￿OYeeS durfng tha yèar {2020- 0). 11 Tanglbl• flx•d ••••ts Fr••hohl *nd Ind Iwlklnu• Co•1 At 1 2020 90,000 At 31 Mafeh 2021 90,000 C•rrying amount A131 March ￿21 ,0 At 31 March 2020 WJ,o(M) 10-

SAMARITANS OF MID CHESHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 12 D•btorn 2021 2020 Amount¥ lalllng due wtthln on• ymr. Othar debtor8 Pryyments arvj accrued MCLYMI 17 957 957 17 13 Cr•dltorn: amounts falllng du• vAthln on• y•llr 2021 2020 NBC cr•Jltor Accruols dthrred income 2,510 598 1.536 1,501 3.108 3,037 14 R•l•t•d party trnnuctlon• There wero M db¢losable reLqtsd paty tr8n8aclionB during the year {2020- none). 11