REGISTERED CHARrrY NUMBER: 1170604 rt ofthe Tn and Unaudited FiDancial Statements for the Year Ended 31 March 2025 fo Bolton Sauthritans Higsons Lin)ited Accountauts Offices l and 2 l A King Street Farnwortb Bolton BL4 7AB
Bolton SamaritaDS Contellts of the Financisl Ststements for the Year EDded 31 March 2025 Pydge Report of the Trnstees Independent Examiner's Report Statement of Fthancial Adivities Balrdnee Sheet Notes to the FlnaDcial Statements 6 to 10 Detalled Statement of llancIal Activitses li
toftbeT ed31 rthe The truste¢s pres¢J]¢ their report with the financial statents of the GIlty for the year 31 March 2025. The trLiStees have adoptsd dLe ptovisions of Accowitiog and ReportiDg by Charities., Statement of Rwmended Practice applicable to th&ities preparing theii a¢coi]nts in accordm with the Financial R¢porting Stalldard applioable in the UK and Repllblic ofIrelAnd (FRS 102) (effective l January 2019). Objectives gnd airRs The principal objective of Bolton SamarÈtans is lo offer confidorttal emoti008t supwt for peopk wbo are AJicidaL ACHIEVEMENT AND PERFORlkfANCE Fundraising aetlvities Tolal incoming resour$ for the year wae £43,080 (2ill4" £4359XJ. Swplus for th¢ year W&8 £3,905 (2024" wlus £3?27). Reserves polley Tolal reSe¥¢S at the yefir end weT¢ £205296 including a designated Trserve of £19,OtK) dMed to be sufficierLt to cov¢r six months nu]Ding costs, in orderffj allow forthe orderly dIng up of the cl)aEity, should circttnL8tatt% require this. Goveilling document The r]Mtity is ci)ntsolled by its goYaTring (kJcum&i¢ a deul of tnLSt Jnd c4)nstitsts an charity. Re8iStered Charity Dumber 1170604 Principal ddress 16 Barf( Street East Bolton Lan¢athiTE BLI 2BQ Trustees M Riley Treasurer T Kempster Tnjstee M Kennedy Secretary M Greenhalgh TtiJsl¢e C ThretfaLI TnL%tee C Billington Tnjstee {8PPOinted 11225) J Taylor ThIstee G Gntndy Tr[tee W Scott Tntee (appointed I1.2.25) Independent Exllmill¢r Mattliew Whale MAAT Higso1 Lirntted Accountants Offices I2 IA King Street Bolton GreatsTManch&r BL4 7AB Page I
rt oftbe Trnstees th Year Ended 31 l¥larch 202 Approved by ordff ofthe boatd oftllte&S on14 AUgt 2025 ar SIWl on its bebalf by. Pase 2
theT Independent examiner's report to the trustees of Bolton Sam8rltartS I report to the tharity tteeS ott my examination of the aecouThts of Bolton Samarkn (th¢ Tnjst) for the year enthd 31 Mareh 2025. Responsibilitles and basls of report As the charity twtees of the Tllt YOU 8R re9X)n&Ie for the ePAratIon of the &co)unts in accordance with the requirunents of the Clwities Act 2011 Cthe Ace). r report in rwect of my fAaminatioD of the Trusvs accouttts carried out UDder Section 145 of the Act and in canying out my examination I have followa all applicable Directiolls given by the Charity C4)MOll under S¢¢tion 145{5)Ib) of the Act. Independent examiner's Statement I have completed my exam7natiotL I confirm that no material matters have conk to my attentiou in c(MllKction with the examination g]vin8 rn¢ cause tobelieve that in &ny matai31 accounting records were not kept inrespect of the Tn1 as requllEd by Seclion 130 of the ACL. or the accounts do not acconl with those records. or the accouttts do not comp]y with the applic&bl¢ rqUJr¢ts Coll]ng the fomi and content of accounts set out in the chltieS (Accounts and Reports) Regutations 2008 other djan any requirement that the accounts give a true aod fair vi¢w which is not a matter o)Trsiik7ed as w of an independent examination. I have no Conca and have c4)m¢ across no other matter8 ID (x)nneclion with the ¢xniatiOn to which atttion SEId be drawn in thjs report in order to enable aprw undu8tardiDg of the &W4xmts trj be reath Mattbew Whale MAAT Higsons Limited Accountants Offices l and 2 IA King Street Farnworth Bolton Greater MaTKhest¢r BL4 7AB 14 Ajjgust 2025 PaKe 3
Ststemtntof 31.3.25 UDreslricted fimds 313.24 Totsl INCOME AND ENDOWMENTS FROM Donations and l¢wi¢s 16325 14,474 OtlL¢r trading aotiyities Investsnent income 23,232 3,523 25,823 3297 Total 43,080 43594 EXPENDITURE ON Raising fi]nd8 16907 19.074 Charltable activities Direct ChItable eKpeditu 21.193 Total 39,175 40,267 NET INCOME 3,905 3J27 RECONCILtATION OF FUNDS Total fidS brought fonvard 201,391 198,064 205,296 201J91 The not&8 forni Imrt of these finala1 31¥tements Page4
313.25 31.3.24 Total Notes FIXED ASSETS Txngible &ssets 120,250 121,535 Debto Cash * bank ]d in Iiand 1802 84,499 5,029 77,385 87301 82,414 CREDITORS Amoijnts falling within Ime year (2255) (2,558) NET CtJRRENf ASSETS 85,046 79,856 LIABILITIES 205296 201J9 J 205296 201J91 FUNDS 10 205296 201,391 TOTAL FUigDS 201,391 Th¢ financial statements were apwoved by the b)anl of Tn]th a1 aulb( for issue on 14 Au]St 2025 and were signed on ils b¢lwlf by: M Greenhalsh. Twske Page 5
Bolton Samaritans Notes to th¢ Flnancial Statements for the Ye2r EDded 31 March 2025 ACCOi]TITING POLICIES Basis of preparing the fin8neial ststements Th¢ financial statements of the charity. which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (Flis 102} 'Accounting and Reporting by a)atitics: Statement of Recommcnded l¥acti¢e applicable to ¢IltieS preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Rqiublic of Ireland (FRS 102) (effective l Jalluary 2019),, Fintincial R¢porting Standard 102 The Financial R¢Fx)rti Standard 8pplicable in the UK and Republic of eland, and the Cbarities Act 2011. The financial statements have been prepared undw the bistorical cost Convention. Inconie All income is reCOgned in the Statement of Financial Activiti¢s once the chatity bas eDtitlement to th¢ fimds, it is probable that the income will be recevved and the amou can be mel$ reliably. Expendithre Liabilities are recowed as expenditure as soon as there is a legal or constructive obgatiOn committing the charity to that expenditure. it is probable that a transfer of econornic bellefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditute is accounted for on an a¢¢nts basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be diTedly attributed to particular headings thcy have b¢en allo(xted to activities OD a basis CODSiSt¢nt with the use of resoirces. Tangible fjxed assets Depreciation is provided at the following annual rates in order to Write off each asset over its estimated useful life. Fixttm and fittings Computer equipnient 15 /0 on reducing balan 330/0 on cost No depreciation is provAded on propety as the trustees (x)nsider the value of the propety to not less than the 20(K) revaluation of £50,0(M) plus subsequent additions. Taxatiop The charity is ¢x¢mpt from tsx on its cbaritable activities. Fund aeeountin£ Unrestricted fuThds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted Thds can only be used for particular restricted PUTposes within th¢ objects of th¢ c]wity. Re6trirtiODS arise when specthed by the donor OT when funds are rdised for particular restrict&l PUTposes. Further explanation of the natte and purpose of each fund is included in the not¢s to the financial statements. Branch contnljution Thc charge for brdnch ¢ontribution in the income and expenditure accowit is based on actual payments made in the accounting period. The cost of the brallch contribution was previously ac£ount¢d for on an acclS babis. rnntiniipA
Iton SamaritsDS Notes to the Financial Ststements- tontinued for the Year Ended 31 Mareh 2025 31.3.25 31.3.24 Shop income 23232 25.823 sTrK[ COmE 31.3.25 31.3.24 Deposit account interest 3.523 3,297 TRUSTEES, REMUNERATION AND BENEFTrs There were no trustees, remunetation or other benefits for th¢ year cllded 31 Match 2025 llOT foi thc y¢ar ended 31 March 2024. Trustees, expenses It is the EX)licy of the charity lo reimburse all expenses proputy incurrd and clairned by ivs volunteers in connection with it's cbaTitable aciiviti&8. Th¢ tr reinthth in accordance with that policy in conmion with oth¢r VolteerS and the totsl separate amolltrt invofved is not cnnsidered material. STAVF COSTS Th¢ charity has no elltployee& All w<)rk carria out forthe charity is done by volunteers. The average nwnthly number of employees during the year w&$ as follows: 31.3.25 31.3.24 No employees received emoluments in excess of £60,(KK). UDrestrict¢d Donations and ILgaci¢s 14.474 Other trading activities Investment income 25.823 3,297 Total 43,594 Raising fLuLds 19,074 Charitable activities DiTect ciwitable expeditu 21,193 Totsl 40,267 NET INCOME 3,327 Pgop I pnntiniipA
Bolton Samaritsn$ F4otes to the Financial Ststements- eoDtinued for the Year Ended 31 Mareh 2025 COMPARATIVES FOR THE STATEMINf OF FINANCIAL ACllVITtES. coDlinued Unrestricted fimds RECONCILIATION OF FUNDS Total funds brought forward 198,064 TOTAL FUNDS CARRIED FORWARD 201.391 TAIYGIBLE FIXED ASSETS Freehold pmperty Comput equipment fittings Totsls COST At l Apiil 2024 Additions 141.475 33506 174.981 410 410 At 31 March 2025 141.475 33.506 410 175,391 DEPRECIATION At l April 2024 Charge for year 30J44 23.102 1,560 53.446 1,695 135 At 31 March 2025 30J44 24,662 135 55.141 NETBOOK VALUE At 31 Marth 2025 111,131 275 120,250 At 31 March 2024 111.J31 10.404 121,535 DEBTORS: AMOUNTS FALIING DUE wrrHYN ONE YEAR 31.3.25 31.3.24 pryaynDts and aCled income 2.802 5,029 rnntiniipA
Bolton Samaritans Notes to the Financial Statements- eontinued for the Year Ended 31 March 2025 CREDfTORS: AMOUNIS FALLING DUE wrfHIN ONE YEAR 31.3.25 31.3.24 Trade creditors Other Creditors 1,530 725 1,600 958 2,255 2,558 io. MOVEMEIYT IIY FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestricted funds General fiu3d 201.391 3,905 205,296 TOTAL FUNDS 201J91 3,905 205296 Net movement in funds, included ID the alx)ve are a5 follows: tncoming Movement in funds expended Unrestrieted funds General fimd 43,080 {39,175) 3,905 TOTAL FUNDS 43.080 (39.175) 3,905 Comparatives for movement in fund$ Net movement At 31.3.24 At 1.423 UDrestricted funds General fund 198,064 3,327 201,391 198.064 3.327 201,391 Comparative net movement in fud8 included ill thc above are &8 follows: Resources Movement Unrestrieted funds General fimd 43594 (40,267) 3,327 TOTAL FUNDS 43,594 (40267) 3,327 Paop Q nn*iniipA
Bolton Samaritans Notes to the Financial Statements- eontinued for the Year Ended 31 March 2025 io. MOVEMENT IN FUNDS. eontinued A current year 12 months and prior year 12 months combined position is as follows: Net movement At 31.3.25 At 1.4.23 Unrestricted funds GcThuai fijnd 198.064 7.232 205296 TOTAL FIJNDS 198,064 7232 205,296 A current year 12 months and prior year 12 montTrLS collthined net rDovement in fimds. included in the above are as follows: in fullds UDrestricted funds General fund 86.674 {79.442) 7232 TOTAL FUNDS 86,674 (79,M2) 7.232 ii. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 March 2025. opin
Bolton SamaritaDS Detsiled Statement of Financial Acknities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS DonAtioDS and legacies Gifts Don*ions 200 club Other events {1) 14247 190 38 13.180 170/ 2.975 16,325 14,474 Other trAding activities Shop income 23232 J 25.823 Investment income Deposit account interagt 3,523 J 3297 Total incoming resourtts 43,080 43,594 Ralsthg donations and legaci Publickty 1,937 1 1.447 Other trading acbvities Premises & servi Shop rent 5,720 J 9,250 / 8,377 9250 14.970 17.627 Charitable adivities Premises & services costs Trdvel expenses Telephone Postage and stationery Volunteers, training & support Charttable donation Depreciation of tall1e fixed ass&8 11,965 1,0461 10,854 1,258 2,497 415 1256 J 1,487 1,835 1,696 18.477 18.346 Support costs Governance costs AGM & branch meeting expenses Branch contribution Accountancy 1,014 2.052 7251 692 1,465 690 3.791 2.847 Total resources upended 39.175 Jfy 40,267 Net income 3,5 3,327 This page do&s llot fom] part of the statutory finaDcial stateMts PAopll