Charlty number: 1170627 ASHFORD AND TENTERDEN SAMARITANS CIO UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ASHFORD AND TENTERDEN SAMARITANS CIO CONTENTS Page Reference and administrative details of the charity, its Trustees and advlsers Trustees. report Independent examiner's report Statement of financlal actlvltles Balance sheet Notes to the financlal statements 8-19
ASHFORD AND TENTERDEN SAMARITANS CIO REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees S N l Khan (appointed 28 November 2024) S M McGeever {appointed 28 November 2024) C Jamieson. Chair {appointed 28 November 2024) O Williams, Chair (resigned 28 November 2024) B Boylan-Kowall (resigned 28 November 2024) D Archard, Treasurer Charfty registered number 1170627 Principal office 22 Queen Street, Ashford. Kent. TN23 1 RG Accountants Magee Gammon. Henwood House, Henwood. Ashford, Kent, TN24 8DH Bankers CAF Bank, 25 Kings Hill Avenue, Kings Hill. West Malling, Kent. ME19 4JQ Barclays, Leicester, LE87 2BB Page 1
ASHFORD AND TENTERDEN SAMARITANS CIO TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the financial statements of the chaiity for the year from 1 April 2024 to 31 March 2025. Objectives and activities a. Policies and objectives In setting objectrves and planning for activities. the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running charity (PB2)'. Each year the aims, objectives and aclivtties of the charity are reviewed. The review looks at what the charity has achieved and the outcomes of the Work in the previous 12 months. The review looks at the success of each key activity and the benefrts they have brought to those groups of people the charty is set up to help. The review also helps to ensure the aims, objectives and activtiies of the charity remain focused on the stated purpose. b. Activities for achieving objectives The charity CaleS out its objectives by: Being available to provide emotional support for those people who are experiencing feelings of distress or despair, including those that may lead to suicide., Reaching out to high risk groups and communities to reduce the risk of suicide. Working in partnership with olher organisations. agencies and experts: Influencing public policy and raising awareness of the challenges of reducing suicide. c. Volunteers Ashford and Tenterden has increased their Active Listening Volunteer numbers over the course of the year with 9 volunteers joining from Folkestone Samaritans. Training is now complete for another 8 volunteers and a new training course has started for 10 new volunteers. Both day and night shifts have increased and Ashford is covering more 'Hours of Need. shifts than many much larger branches and will continue to do so with the 3 listening desks. The Trustees would like to thank all Ashford volunteers for their amazing service to callers and making Ashford the wonderful branch it is- warm welcoming and dedicated. Achievements and perfomiance a. Flnanclal review The charitS main source of funds for the year has been through fundraising activities and income from donations has increased. The charity Trustees have also closely monttored and evaluated those costs incurred in operating the branch throughout the year and are satisfied wrth its perfomiance. Net incoming resources for the year was £8,280 (2024: Net outgoing resources of £29). Page 2
ASHFORD AND TENTERDEN SAMARITANS CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and perfomiance (continued) b. Revlew of actlvltles Ashford and Tenterden have continued in their fvndraising partnership with both the Kent Spring Marathon in April and with Godinton House in June. Highworth Grammar School - led by our volunteer Physics Teacher Lathan - held a BBC Traitors series for the staff and pupils which was a great success. Outreach, led by Susie has successfully restarted the Listener Programme at Elmley Prison training prison Listeners and educating staff. Outreach has also piloted the first Samaritans on board trains and liaised with Kent Highways and Ashford Council about the M20 bridge. Internal and External building work to improve 22 Queen Streel for access, increase listening stations, enlarge training area and make the building watertight is progressing well with intemal work now finished. c. Going concem After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. d. Reserves policy The Trustees aim to maintsin free reserves in unrestricted funds at a level which equates to approximately eighteen months of unrestricted charitable expenditure. The Trustees consider this level will provide sufficient funds to continue the current activities of the charity in the event of a significant drop in income in any one year. At the balance sheet date free reserves stood at £53,464 which represents approximately 29 months of expenditure. The Trustees will continue to work to hold resepies in line with the policy over the coming years. The Trustees have agreed to resep4e £3.000 a year to be held in a buildings, fund for any future repair needs to 22 Queen Street. Structure. governance and management a. Constitution The charity was incorporated on 8 December 2016 as a Charitsble Incorporated Organisation, with its governing document being its constitution. All assets and liabilities of the former unincorporated charity (rhe Samaritans of Ashford and Tenterden - Charity number 264401} were transferred on 1 April 2017 to the charty. The principal object of the Charity is to: work for the assistance of those who are suicidal. despairing or in distress in Ashford. Tenterden and surrounding areas. and" support other recognised branches of The Samaritans. Page 3
ASHFORD AND TENTERDEN SAMARITANS CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 structure, governance and management (continued) b. Methods of appointment or election of Trustees The management of the charty is the responsibilty of the Trustees who are elected and copted under the terms of model constitution. The constitution provides for a minimum of 3 trustees to a maximum of 8 trustees. Trustees are to seNe for a period of three years after which they must be re-elected at the next Annual General Meeting. All Trustees give their time voluntarity and receive no remuneration or other benefits. c. Rlsk management The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finan¢es of the ¢harty, and a satisfied that syslems and procedures are in place to mitigate the exposure to the major risks. Statement of Trustees. responsibilities The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources. including ts income and expenditure. for that period. In preparing these financial statements. the Trustees are required to: select SUStable accounting policies and then apply them consistently; observe the methods and principles of the Charities SORP (FRS 102)., make judgments and accounting estimates that are reasonable and prudent: state whether applicable UK Accounting Stsndards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements" prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charty will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitys transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial ststements compty with the Charities Act 2011, the Charity {Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. rove order the members of the board of Trustees and signed on their behatf by. C Jamieso (Chair of Tr Date.. stees) 25 Page 4
ASHFORD AND TENTERDEN SAMARITANS CIO INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independent examinerfs report to the Trustees of Ashford and Tenterden Samaritans CIO ('the charSty') I report to the charty TNstees on my examination of the accounts of the charity for the year ended 31 March 2025. Responsibilities and basis of report As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe 2011 Act,). I report in respect of my examination of the chaiitys accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examinerfs statement Your attention is drawn to the fact that the charity has prepared the accounts 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 IFRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the exlant regulations bui has been withdrawn. l understand that this has been done in order for the accounls to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respectr. accounting rewrds were not kept in respect of the charity as required by section 130 of the 2011 Act. or the accounts do not accord with those records" or the accounts do not comply with the applicable requirements Conrning the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. 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. This report is made solely to the charitys Trustees, as a body. in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charrttys Trustees those matters l am required to state to them in an independent examinerfs report and for no other purpose. To the fullest extent permrtted by law. I do not accept or assume responsibilty to anyone other than the charity and the charity's Trustees as a body. for my work or for this reporL Signe Steven Wanstall FCCA Dated: 2 2< Magee Gammon Chartered Accountants Henwood House Henwood Ashford Kent TN24 8DH Page 5
ASHFORD AND TENTERDEN SAMARITANS CIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Note Income from: Donations and legacies Other trading activities Investments 10.924 17,929 879 11,608 17,929 879 3.910 9.440 690 Total 5ncome 29,732 30.416 14,040 Expenditure on: Raising funds Charitable activities 272 13,797 19,488 19,488 Total expendlture 22.136 22,136 14,069 Net movement in funds 7.596 8,280 (29) Reconclllatlon of funds: Total funds brought forward Net movement in funds 97.275 7,596 222 97A97 8,280 97,526 (29) Total funds carried forward 104,871 906 105,777 97,497 The Statement of financial activities includes all gains and losses recogni58d in the year. The notes on pages 8 to 19 fonn part of these financial statements. Page 6
ASHFORD AND TENTERDEN SAMARITANS CIO BALANCE SHEEr AS AT 31 MARCH 2025 2025 2024 Note Flxed assets Tangible assets Current assets 11 51,407 53, 770 Cash at bank and in hand 59.124 47,127 59,124 47, 127 Creditors: amounts falling due within one year 12 {4,754) (3,400) Net current assets 54,370 43,727 Total net assets 105,777 97,497 Charty funds Restricted funds Unrestricted funds 14 14 906 104,871 222 97,275 Total funds 105,777 97,497 The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: D Archard ITreasurer) (Cha Date.. of Trustees) The notes on pages 8 to 19 form part of these financial statements. Page 7
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General infom)ation Ashford and Tenterden Samaritans CIO is a charity registered in England and Wales under number 1170627. Accounting policies 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appliGable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair. view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fairf view. This departure has inVoed following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Ststement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Ashford and Tenterden Samaritans CIO meets the definition of a public benefrt entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 2.2 Income All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable Can be measured reliab5y. The recognition of income from legacies is dependent on establishing entitlement, the probabilty of receipt and the abilty to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient eviden that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the propety in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it wi51 be received and the fair value of the amount recetvable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured. Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specffic purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accwed. Donated SeiceS or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit Can be measured reliably. In accordance with the Charities SORP (FRS 102). the general volunteer time is not recognised and refer to the Trustees, report for more information about their contribution. Income tax rewverable in relation to donations reiVed under Gift Aid or deeds of covenant is recognised at the time of the donation. Income tax recoverable in relation to investment income is recognised at the time the investment income is receNable. Page 8
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accounting pollcles (contlnued) 2.3 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlemenl and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activty are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activty. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single acttvty are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on raising funds includes all expendtture incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as V11 as any associated support costs. All expenditure is inclusive of Ir0verable VAT. 2.4 Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.5 Tangible red assets and depreciation Tangible fixed assets are capitalised and recognised when future economic beneffts are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition. under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fed asset into its intended working condition should be included in the measurement of cosL Depreciation is charged so as to allocate the cost of tangible fLxed assets less their residual value over their estimated useful lives. on the following basis. Freehold property Fixiures and ftttings Office equipment 50 years 15 years - 4 years 2.6 Cash at bank and In hand Cash at bank and in hand includes cash and short-tenn highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Page 9
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles (contlnued) 2.7 Liabilities and provlslons Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economi¢ benefft will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has receNed as advanced payments for the goods or services Ét must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the presènt value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liabilty. The unwinding of the discount is renised in the ststement of financial activities as a finance cost. 2.8 Flnanclal instruments The charity only has financial assets and financial liabilities of a kind that qualfy as basic financial instruments. Basic financial instruments are initialty recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequent measured at amortised cost using the effective interest method. 2.9 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restrided funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Page 10
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlons and legacies Unrestrfcted Restricted funds funds 2025 2025 Total funds 2025 Donations Grants 10,924 10,924 10,924 11,608 Unrestricted funds 2024 Total funds 2024 Donations 3,910 3,910 Page 11
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from other tradlng actlvftles Income from fundraising events Unrestricted funds 2025 Total funds 2025 General Fundraising Godinton Gardens Evening Marathon Golf Event 2,963 3,467 5.503 5,996 2.963 3,467 5.503 5,996 17,929 17,929 UnTrslricted funds 2024 Tolal funds 2024 General Fundraising Godinton Gardens Evening Three Peaks Challenge 100k Walk Marathon 1.765 1,471 3,382 1, 757 1,065 1, 765 1,471 3,382 1, 757 1,065 9,440 9,440 Investment income Unrestricted fund5 2025 Total funds 2025 Interest 879 879 Unrestricfed funds 2024 Total funds 2024 Interest 690 690 Page 12
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Expenditure on raising funds Costs of raising voluntsry income Unrestricted funds 2025 Total funds 2025 Events General fundraising 2,585 63 2,585 63 2,648 Unrestricted ftinds 2024 Total funds 2024 General fundraising 272 272 Analysis of expenditure on charitable activities Summary by fund type Unrestrlcted funds 2025 Total 2025 Charitable Activities 19,488 19,488 Unrestricted funds 2024 Total 2024 Charitable Activities 13,797 13,797 Page 13
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysis of expenditure by activities Activities undertaken directly 2025 Support costs 2025 Total funds 2025 Charitable Activities 1,308 18,180 19A88 Activities undertaken direclly 2024 Support costs 2024 Total funds 2024 Charitable Activities 1,342 12,455 13.797 Analysis of direct costs Total funds 2025 Total funds 2024 Volunteer travel expenses Emergency telephone Volunteer training and support costs 274 974 60 478 791 73 1,308 1,342 Page 14
ASHFORD AND TENTERDEN SAMARJTANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Anatysis of expenditure by activitie5 {¢ontinued) Analysis of support costs Total funds 2025 Total funds 2024 Depreciation Water, rates, light and heal Repairs and renewals Cleaning and housekeeping Office telephone and fax Insurance Heath and safety Printing, postage and statnary Bank charges Advertising Subscriptions Annual General Meeting costs New Branch Contribution Information Commissioners Office fees Independent examinels fees 3,212 4,104 305 1,142 461 3,285 3,058 125 870 1,473 911 922 793 1,010 60 181 60 219 14 4,704 35 954 204 98 1,255 35 900 18,180 12.455 Included within the above are govemance costs totalling £5,693 (2024 - £2,190). Independent examinerfs remuneration The independent examinerfs remuneration amounts to an independent examiner fee of £954 {2024 £900). 10. Trustees. remuneratlon and expenses During the year, no Trustees received any remuneration or other benefits (2024 - £NIL). During the year ended 31 March 2025, expenses totslling £1.801 were reimbursed or paid directly to 2 Trustees (2024 - £518 to 2 Twstees). The reimbursement of expenditure relates to various general expenses including; cleaning, repairs, fundraising cosls, stationary and travel. All expenditure was suffered in the course of charitable activities. Page 15
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11. Tanglble fixed assets Freehold Fixtures and propety rfftings Office equipment Total Cost or valuation At 1 April 2024 Additions 104,453 4,236 26.493 849 135,182 849 At 31 March 2025 104,453 4,236 27,342 136,031 Depreciation At 1 April 2024 Charge for the year 55.861 2.089 821 282 24,730 81A12 3.212 At 31 March 2025 57.950 1,103 25,571 84,624 Net book value At 31 March 2025 46,503 3.133 1.771 51.407 At 31 March 2024 48,592 3,415 1, 763 53. 770 11 Creditors: Amounts falling due within one year 2025 2024 Accruals and deferred income 4,754 3,400 13. Financial instruments 2025 2024 Financial assets Financial assets measured at fair value through income and expenditure 59.124 47, 127 Financial assets measured at fair value through income and expenditure comprise cash in hand and at bank. Page 16
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Statement of funds Statement of funds - current year Balance at 31 March 2025 Balance at 1 Aprfl 2024 Transfers inlout Income Expenditure Unrestrlcted funds Designated funds Building repairs fund 3,000 3,000 General funds General Funds 97.275 29.732 {22,136) (3,000) 101,871 Total Unrestricted funds 97,275 29,732 (22,136) 104.871 Restrlcted funds Kent Minds Building Kent Minds Headphones 222 222 222 906 Total of funds 97,497 30,416 (22.136) 105,777 Statement of funds - prior year Balance al 31 March 2024 Balan at 1 Apnl 2023 Income Expenditure Unrestricted funds General Funds 97.304 14,040 (14,069) 97,275 Restrfcted funds Kent Minds Building 222 222 Total of funds 97,526 14,040 (14,069) 97.497 Page 17
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. Summary offunds Summary of funds - current year Balance at 31 March 2025 Balance at 1 April 2024 Transfers inlout Income Expenditure Designated funds General funds Restricted funds 3.000 {3.000} 3.000 101,871 906 97.275 222 29.732 122.136) 97,497 30,416 (22,136 105,777 Summary of funds - prior year Balance at 31 Mah 2024 Balance at 1 Apnl 2023 Income Expenditu General fvnds Restricted funds 97,304 222 14,040 (14,069) 97,275 222 97.526 14,040 (14.069) 97.497 Page 18
ASHFORD AND TENTERDEN SAMARITANS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Analysis of net assets between funds Analysis of net assets between funds - current year Unrestrictsd Restricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Current assets Creditors due within one year 51,407 58,218 (4,754) 51,407 59,124 (4,754) 906 Total 104,871 906 105,777 Analysis of net assets beiween funds - prior year Unrestrioted funds 2024 Restncted funds 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year 53, 770 46,905 (3,400) 53, 770 47,127 (3,400) 222 Total 97,275 222 97,497 17. Funds The restricted Kent Minds Building fund is to be used for the conversion of a bedroom. Of the £1,000 donated, £778 was utilised in the 2022123 year converting a bedroom to an office. The restricted Kent Minds Headphones fund is to be used for the purchase of new headphones by the charity. The designated Building Repairs fund represents funds put aside to maintain the property owned and occupied by the charity. A transfer of £3,000 was made to this fund from general reserves in the 2024125 year. 18. Related party transactions The charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing beeen related parties and the charity at 31 March 2025. Page 19