CHARfTY REGISTRATION NUMBER: 1170861 Samaritans of Pendle, Burnley, Craven & Rossendale Unaudited Financial Statements 31 March 2025 Windle and Bowker Limited Chartered accountants Croft House Station Road Bamoldswick Lancashire BB18 SNA
Samaritans of Pendle, Burnley, Craven & Rossendale Financial SL*ements Year ended 31 March 2025 Page Trustees, annual report Independent examlner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements
Samaritans of Pendle, Burnley, Craven & Rossendale Trustees. Annual Report Year ended 31 March 2025 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. R8feronce and admlnlBtratlve details Reglstered charity name Samaritans of Pendl8. Bumley, Craven & Rossendale 1170861 Charlty rnglstratlon number Prlnclpal offlce 15117 Market Square Nelson Lancashire 8B9 7LP Tho trustses Ms P Hirons Mr D Hannah Ms J Williamson Mr M Beard Mr A Buchanan Mrs C Wilkinson Mrs P Plant Independent examlner Steven Briggs FCA Windle and Bowker Limited Croft House Station Road Barnoldswick Lancashire BB18 SNA
Samaritans of Pendle. Burnley. Craven & Rossendale Trustees. Annual Report (contlnu8d) Year anded 31 March 2025 Stru¢ture* govarnanco and management Samarltans of Pendle Burnley Craven & Rossendale ("the Charity") is a Charltable Incorporated Organisation (CIO) which was established on 1st April 2017. It is an affiliated memb8r of the Samaritans Central Charity. The Charity was previously known as The Samaritans of Pgndle Burnley Craven & Rossendale {registered charity number 51228) until 31st March 2017. The Charity is constituted by its goveming document {'the Constitution" ) which was adopted on 1 April 2017. Trustees are elected by following the requirements laid down in the Constitution. The Branch Director automatically becomes a trust8e on their appointment into that rol8. NevAy elected trustees are required to complete the Trustee and Branch Leadership Induction Training Module provided by the Central Charity. In addition, Ihey have access to a Trustee Induction Checklist which has links to the wider Central Charity docum8nis, additional branch policies and procedures and links to Charity Commission guidance. At the AGM in 2024 all the Trustees named In thls document were re-elected. Mrs P Hirons has the role of Treasurer. Mrs P Plant has the role of Secretary. Mr D Hannah was the Director of the Charity throughout the period covered by this report. Mr A Buchanan succeeded Mr Hannah as Director on 1 May 2025. The Trustees hold regular meetings to review current actlvities. financial updates and the conslderation of any risks to th8 Charity. The Trustees work alongslde the Dlrector and Deputy Dlrectors and together they form the Branch Leadership Team.
Samaritans of Pendle, Burnley. Craven & Rossendale Trustees. Annual Report (¢onllnued) Year ended 31 March 2025 Objectlves and activlties The objectives of the Charity are: To enable persons who are experiencing feelings of distress. despair. or thoughts of suldde to receive emotional support at any time of lh8 day or night to improve their emotional health and to reduce the incidence of suicid8. To promote better understanding in society of suicide, suicidal behaviour, and the value of expressing individuals, feelings which may otherwise lead to impaired emolional health or suicide. To collaborate with. and support, Samaritans C8ntral Charity. and its affiliated branches, in fulfilling these objectives. The activities of the Charity include: Offerlng our service free to anyone who contacts us by telephone by calling 116123. In addition, our service is available via email through a central email hub. Using Publicity and MarketSng, In all available avenues, to raise awareness of our service. Addltlonally ralslng awareness by going out to speak to other organlsatlons, groups and at events. Actively deliverlng Outreach events to promote awareness. our branch and support Samarltans Central Charity initiatives.
Samaritans of Pendle, Burnley, Craven & Rossendale Trustees. Annual Report (¢ontlnued) Year ended 31 March 2025 Achlevements and porformance In the past 12 months we continued lo respond to contacts ma(Je to us by telephone. Our outreach activib'es induded successfully holding events in each of the areas we cover to raise awareness of our servi. We have supported all the central charity campaigns by being at railway stations. shopping centres, markets and supermarkets. We have delivered sessions at local colleges and universities to students. We have continued to recruit and train new volunteers and deliv8r updates to existing volunteers which ensures we offer the most up-to4ate service to people who contact us. Public Benefit In planning our activities for the year, the Trustees keep in mind the Charity Commisslon Guidance on public benefit at each meetlng. The Charily has complied with the duty required by Section 4 of the 2011 Charlties Act (public benefit requirement) and have had due r8gard to the guidance published by th8 Charity Commission. Risk Management The Trustees have assessed the major rlsks to whlch the Charlty is or may be exposed. The focus Is on those risks related to the operation and financlng of th8 Charlty. The Trustee5 are satlsfi8d that. wherever possible, systems and procedures are in place to mitigate its exposure to major risks.
Samaritans of Pendle. Burnley, Craven & Rossendale Trustees. Annual Report (ec*ntlnued) Year ended 31 March 2025 Financial revlew Reservos Policy The Trustees have adopted a policy that total year end balances should, where possible. cover the following 24 months of planned expenditur8. This is to mitigate the risk of loss of revenue from major sources of income. This would allow the servicE.' to continue whilst other sources of income were investigated. Responsibilities of the Trustees The Trustees are responsible for preparing the Annual Report and the Financial Statements in accordance with applicable law and the United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires Ihe Trustees to prepare financial statements for each financial year which givg a true and fair view of the state of affairs of the Charity and its income sources, expenditure, fundraising practices and th8 application of those resources for that p&riod. In preparing thasa financial statements the Truste6s are required to: o Selecl suitable accounting policies and apply Ihem consistently. o Observe the methods and principles in the Charlties Statement of Recommended Practlce. o Make judgments and estimates that are reasonable and prudent. o State whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements. o Prepare the financial statements on the going concem basis unless it is inappropriate to presume the Charily wlll continue in operation. The Trustees are responsible for keeping proper accounting records that disclose, wilh reasonable accuracy, at any time the financial position of the Charity. Their aim is to ensure the financial statements comply with the Charities Act 2011. The Trustees are also responsible for safeguarding the assets of the Charity and tsking reasonable steps for the prevention and detection of fraud and other irregularities. Independent Examiner Steven Briggs FCA has been re-appointed as examiner for the ensuing year. The trustees, annual report Was approved on 3 July 2025 and signed on behalf of the board of trustees by.. Mr A Buchanan Truste8
Samaritans of Pendle, Burnley, Craven & Rossendale Independent Examinerfs Report to the Trustees of Samaritans of Pendle, Burnley, Craven & Rossendale Year ended 31 March 2025 I report to the trustees on my exarnination of the financial statements of Samaritans of Pendle. Bumley. Craven & Rossendale ('the charity.) for the year ended 31 March 2025. Responsibilities and basls of report As the trustees of the charity you are responsible for the preparation of the financial slatements in accordance with the r8quirements of the Charities Act 2011 ('the A¢l'). I report In respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5)(b) of the Act. Independent axamlner's statement I have completed my examination, I confirm that no material mattars have come to my attention in connection with the examination giving me cause to believe that in any material respect., accounting records were not kept in respect of the charity as required by sectlon 130 of the Act: or the financial statements do not 8ccord with those records; or the financial statements do not comply with tho applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any r8quirement that the accounts gNe a 'true and fair. view which is not a matter considered as part of an independent exarnination. 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. Steven Briggs FCA Independent Examlner Windle and Bowk8r Limited Croft House station Road Bamoldswick Lancashire BB18 SNA
Samaritans of Pendle, Burnley, Craven & Rossendale Statement of Financial Activities Year anded 31 March 2025 2025 Restricted funds Total funds 2024 Unrestricted funds Total funds Note Income and gndowments Donations and legacies Other trading activities Investment income 4,618 34.512 5.030 4,618 34,512 5,030 9.891 31,593 6.861 Total Income 44,160 44,160 48,345 Expendlture Expenditure on raising funds.. Costs of other trading activities Expenditure on charitable activities Total expendlturo 10.961 44.923 10,961 45,923 10,138 50.491 1,000 55,884 1,000 56.884 60.629 Net expendlture and net movement In funds (11,724) (1,000) (12,724) (12,284) R•conclllatlon of funds Total funds brought forward Total funds carrled forward 149,177 137.453 1,000 150.177 137,453 162,461 150,177 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activitles. Tho notes on page• 9 to 16 fonn part of Iho80 flnancial statomants.
Samaritans of Pendle, Burnley, Craven & Rossendale Statement of Financlal Position 31 March 2025 2025 2024 Note Fixed assets Tangible fixed assets 15 10.663 15.226 Current assots Debtors Cash at bank and in hand 16 863 132,653 133,516 1.212 140,277 141,489 Credltors: amounts falllng due wlthln ono year Net current assets 17 6,726 6,538 126,790 137,453 137,453 134.951 Total assets less current Ilablliti•s 150,177 150.177 Net assets Funds of the charlty Restricted funds Unrestricted funds 1,000 149,177 150.177 137,453 137,453 Total charlty funds 18 These financlal statements were approved by the board of trustees and authorlsed for issue on 3 July 2025, and are signed on behalf of the board by: Mr A Buchanan Trustee The nola$ on pages 9 to 16 forn) part of tho80 flnanclal Slatoments.
Samaritans of Pendle, Burnley, Craven & Rossendale Notes to the Financial Statements Year ended 31 March 2025 General Informatlon The charity is a public benefit entlty and a registered charity in England and Wales and is Ljnincorporated. The address of the principal office is 15117 Market Square, Nelson. Lancashire, BB9 7LP. Statoment of compliance These financial statements have baen prepared in complianc8 Wlth FRS 102, 'Th8 Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. Accounting policles Bas18 of preparatlon The financial stat8ments have been prepared on the historical cost basis, as modified by tho revaluation of certain financial assets and liabilities and investmant properties measured at fair value through income or expenditure. The financial statements ar8 prepared in sterling, which is the functlonal currency of the entity. Going concorn There are no material uncertainties about the charty's ablllty to continue. Judgement8 and koy 80urces of estimation uncertalnty The preparation of the financtal statements requires management to make judgements. estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors. including expectations of future events that are believed to be reasonable under the circumstances. Fund accountlng Unrestrlcted funds are avallable for use at the discretion of the trusiees to further any of the charty's purpos8s. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms ofan appeal, and fall into one oflwo sub-classes: restricted income funds orendowment funds.
Samaritans of Pendle, Burnley, Craven & Rossendale Notes to the Financial Statements (con(bRued) Year anded 31 March 2025 Accountlng policies (continued) InGomlng resources All incoming resources are included in the statement of financial activities when entitlemenl has passed to the charity. it is probable that the economic benefits associated with the transaction will fk)w to the charity and the amounl can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recogni5ed when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measur& reliably, in which case the value is derivad from tha cost to tha donor or the 6Stimated resale value. Donated facilities and services are recognised in th8 accounts when received rf the value can be reliably measured. No amounts are included for the contribution of general volunteers. Income from contracts for the supply of servlces Is recognlsed wlth the dellvery of the contracted service. This is classrfied as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and retumed if unspent, In which case It may be regarded as restricted. Resources expended Premises overheads are allocated lo the various functlonal activities of the charty on a percentage basis delermined by the Trustees and the basis adopted are for Charitable Activities 75 /0, for Fund Ralsing costs 12.50A and for Govemance Costs 12.50/d. Other overheads are directly allocated to the relevant functional aclivily. Tangiblo assets Tangible assets are initially recorded at cost, and subsequently stated 8t cost less any accumulated depreclation and impalmient losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An incr8ase in the carrying amount of an asset as a result of a revaluation. is recognised in other recognised gains and losses, unless it reverses a charge for impairmenl that has prevlously been recognised as expenditure within the statement of financial activlties. A decrease In the Carrying amounl of an asset as a result of revalualion, is recognised In other recognised gains and losses. except to which it offsets any previous rev81uation gain, in which case the loss is shown within other recognised gains and k)sses on the ststement of financial activities. D8preclation Leasehold Property Fixtures & Fittin9S 10 % straight line 150/0 reducing balan 10
Samaritans of Pendle. Burnley, Craven & Rossendale Notes to the Financial Statements (eon¢inuedJ Year ended 31 March 2025 Accounting policies {¢ontinu Impalrment of flxed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being astimated where such indicators exist. Where the carying value 8xceeds the recoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting datg. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an indlvidual asset. an estimate is made of the recoverable amount of the cash-generaling unit to which the asset belongs. The cash-generatlng unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwlll, the goodwill acquired in a business combination is from the acquisition date, allocated to each of the cash-.generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Flnancial Instruments A financi81 asset or a financial liabilily is recognised only when the charlty becomes a paty to the contractual provisions of the instrument. Basic financial inslruments are initially recognised at tho amount receivable or payable induding any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where Investments In shares are publicly traded or their fair value can otherwlse be measured reliably, the investment Is subsequently measured at fair value with changes in fair value recognised in income and expendlture. All other such investments are subsequenlly measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business lerms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities. with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objectlve @vldence of impaiment at the end of each reporting date. If there is objective evidence of impairment. an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognlsed. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. 11
Samaritans of Pendle. Burnley, Craven & Rossendale Notes to the Financial Statements Icontthued) Year ended 31 March 2025 Accountlng pollcles lconllnued) Financlal instruments (Gonllnu•dJ Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what Ihe carrying amount would have bean had the impaimient not previously been recognised. Donation$ and legacles Unrestricled Funds Restricted Total Funds Funds 2025 Donations Donations Gift Aid 4.377 241 4,377 241 Grants P8ndle Borough Council Rates Grant Granl income 4.618 4,618 Unr8Stricted Funds Restricted Total Funds Funds 2024 Donatlons Donations Gift Aid 2,597 2.597 264 Grants Pendle Borough Council Rates Grant Grant Income 6,030 6,030 1,000 1,000 1,000 8,891 9,891 Other tradlng actlvltl•s Unr8Strlcted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Fundraising events Colne Bookstall Sundry income 7,146 27,060 306 7,146 27,060 306 716 30.769 108 716 30.769 108 34.512 34,512 31,593 31,593 Investmont income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest recelvable 5,030 5,030 6,861 6.861 12
Samaritans of Pendle, Burnley, Craven & Rossendale Notes to the Flnancial Statements {conlinu8d) Year ended 31 March 2025 Costs of other trading actlvltles Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Costs of oth8r Iradlng activitl8S 10.961 10,961 10,138 10,138 Expenditure on charltable activitles by fund typè Unr8Stricted Funds Restricted Total Fund8 Funds 2025 General Charitable Actlvltias Flrst Giva Fund Support costs 9,937 9,937 1,000 34.986 45.923 1,000 34,986 44.923 1,000 Unrestricted Funds Restricted Total Funds Funds 2024 General Charitab18 Activities First Give Fund Support costs 11,737 11,737 38.754 38.754 50.491 50.491 Expendlture on charltable actlvllles by actlvlty type Activities und8rtaken directly Support Total funds costs 2025 Total fund 2024 Genersl Charltable Activities First Give Fund Govemance costs 9,937 1,000 23,260 33,197 1,000 11,726 45.923 36,912 11,726 13.579 10,937 34,986 50,491 10. Analy818 of 8UPPOrt costs Other Charitable Charlty Activty Costs Govemance Total 2025 Total 2024 Governance costs Rent & Rates Indep8ndent examination Water, Light & Heat Repalrs & renewals 5,900 528 942 948 511 5,900 3,697 942 6,637 3.579 6,629 8.028 894 3,192 978 3,169 5,689 3.068 13
Samaritans of Pendle, Burnleyy Craven & Rossendale Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Insurance Office telephone Administration Cleaning General fund raising costs Depreciation 607 345 101 57 1,930 206 708 402 1,930 564 6,083 1.505 6,846 3,195 1.238 3,359 3.595 3,359 4.194 599 21.070 11,722 32,792 38,754 11. Not expendllure Net expenditure is stated after chargingl(crediting): 2025 2024 D8pr8ciation of tangible fixed assets 4.793 3,651 12. Independent oxamlnatlon foe3 2025 2024 Fees payable to the independent examiner for: Independent examination of the financial stat8ments 942 894 13. staff costs The total staff costs and employee benefits for the reporting perlod are analysed as follows: 2025 2024 The average head count of employees during the year was Nil {2024.. Nil). There were no paid employe85 during this or prevlous year. No employee received employee beneflts of more than £60,000 during the year (2024: NII). 14. Trustee romuneratlon and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees 14
Samaritans of Pendle, Burnley, Craven & Rossendale Notes to the Financial Statements icontlnuedj Year anded 31 March 2025 15. Tangible flxed assets Land and Fixtures and buildings fittings Total Cost At 1 Aprll 2024 Additlons 73,774 59,284 230 133,038 230 At 31 March 2025 73,774 59,494 133,268 Depr•clatlon At 1 April 2024 Charge for the year At 31 March 2025 73,324 450 44,488 4,343 117.812 4,793 122,605 73,774 48.831 Carrylng amount At 31 March 2025 10,663 10,663 15,226 At 31 March 2024 450 14,776 16. Dabtorn 2025 2024 Prepayments and accrued income 863 1,212 17. Credltor8: amounts falllng duo wlthln one year 2025 2024 Accruals and deferred incom8 Other creditors 6,726 1,140 5,398 6,726 6,538 18. Analysls of charltable fund3 Unrestrlcted funds Al 31 March 20 25 At 1 April 2024 Income Expenditure General funds 149.177 44,160 (55,884) 137,453 At 31 March 20 24 At 1 April 2023 Income Expenditure General funds 162,461 47.345 (60,629) 149,177 15
Samarltans of Pendle, Burnleyg Craven & Rossendale Notes to the Flnancial Statements (conthued) Year ended 31 March 2025 18. Analysls of charitable funds (conllnued) Restrfcted funds At 31 March 20 25 At 1 April 2024 Incom8 Expenditur8 First Give Fund First Give Fund 1,000 (1,000) {1,000) 1,000 At 31 March 20 24 At 1 April 2023 Income Exp8nditure First Give Fund First Giv8 Fund 1,000 1,000 1,000 1,000 19. Analy•l8 of not a8S•ts belwe•n funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assets 10,662 133,517 {6,726) 137,453 10.662 133,517 16,726) 137.453 Unrestrlcted Funds Restricted Totsl Funds Funds 2024 Tangible fixed assets Current assets Credltors le5S than 1 year Net assets 15,226 140,489 (6,538) 149.177 15,226 141.489 (6,538) 150,177 1,000 1,000 20. Related partles There are no disclosures required in connection with related party transactions. 16