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