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2022-03-31-accounts

Samaritans – Brighton, Hove and District Registered Charity No: 1170866

Report and Accounts Year Ended 31[st] March 2022

1

Samaritans - Brighton, Hove & District Report and Accounts Year Ended 31[st] March 2022

Table of Contents

1. Trustees’ Report ............................................................................................................ 3 2. Director’s Report ......................................................................................................... 10 3. Statement of Trustee’s Responsibilities ..................................................................... 11 4. Independent Examiner’s Report ................................................................................. 12 5. Statement of Financial Activities ................................................................................ 13 6. Balance Sheet .............................................................................................................. 14 7. Cash Flow Statement .................................................................................................. 15 8. Notes to the Accounts ................................................................................................. 16

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1.

Samaritans – Brighton, Hove and District

Trustees’ Report

Year Ended 31[st] March 2022

The Trustees present their report and the financial statements for the year.

Constitution and Commencement of Operations

Samaritans – Brighton, Hove and District (the “charity”) is a charitable incorporated organisation (registration no:1170866) and an affiliated branch of Samaritans, a company limited by guarantee (registered company no: 757372) and a charity registered in England and Wales (registration no: 219432) and in Scotland (registration no:SC040604)

The charity was registered as a charitable incorporated organisation with the Charity Commission and began trading and operations on 1[st] April 2017 following the transfer of undertaking on that date from an unincorporated branch, the Samaritans of Brighton, Hove and District.

The charity (previously through the unincorporated branch) has had an affiliation with the Samaritans that reaches back over 50 years.

Objectives and Activities

The objects of the charity according to its Constitution are:

Our vision is that fewer people die by suicide. We aim to achieve this by:

We are committed to the following values:

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Achievements and Performance in 2021-22

Samaritans - Brighton, Hove and District is responsible for contributing to achievement of Samaritans’ vision across a large area of Sussex, from Shoreham and Henfield in the west to Newhaven and Lewes in the east, and Haywards Heath in the north and including, of course, Brighton and Hove.

During 2021-22, our focus was on:

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Samaritans in the Community

Our goals are to:

Unfortunately, the pandemic continued to affect our ability to be amongst the community across our District, particularly at festivals and events, in schools, at railways stations, in Lewes Prison, at the Approved Premises, and in colleges and universities. It also had a significant impact on opportunities to inspire fundraising support with our many fantastic partners.

Working with children and young people

We focused our work on a new interactive digital resource for schools on the Power of Listening - a series of five 3-minute films using the SHUSH1 listening approach and an interactive lesson resource for teachers.

We were so fortunate to have the financial support of a wonderful donor to enable these resources to be developed. All the schools and colleges in our wide district will receive these resources for the start of the 2022-23 academic year.

Reaching health professionals

Throughout the year, working in partnership with GP practices, we developed a bespoke training programme for primary care staff to help them support emotionally distressed and suicidal patients. Huge thanks to Clare 2095 and Lisa 1954 for leading this work. We are evaluating this programme in 2022-23.

Lewes Prison

The prison team continued to support a team of Listeners in Lewes prison. For most of the year the prison was in lockdown, due to Covid-19, and our weekly debriefs had to be by phone, though this did enable us to continue to offer emotional support to the listeners. Fortunately face to face meetings

1 S how you care / H ave patience / U se open questions/ S ay it back / H ave courage.

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restarted in September, albeit somewhat sporadically due to staff shortages. It was great to be back meeting with the men in person.

Throughout the year our listener numbers varied from 14 down to 7. They have taken calls and offered informal support to other prisoners. All who come through reception at the prison meet with a listener and are given information about the service.

Work with Cruse Bereavement Care

Our partnership with Cruse has continued, with the charity continuing to support bereaved people referred to us by Cruse with a booked, weekly telephone call for as long as they need us. During the year, our volunteers supported dozens of people.

LGBTQ+ Community

Social isolation, suicidal feelings and actions are more prevalent amongst people who identify as LGBTQ+, and as the Samaritans branch serving the city of Brighton and Hove, we are deeply committed to this section of our community. Sadly, neither the Pride nor the TransPride events happened during 2021-22 but we are delighted to be very active at both events during the summer of 2022.

Work with the Railway Industry and British Transport Police

Sadly, we were not able to do any events at stations during 2021-22 to promote our partnership with Network Rail and the British Transport Police. We will review if and how to restart these events but will always offer support at our local stations following a sudden death.

Community fundraising

We are keen that fundraising becomes an integral part of how we work – with our volunteers, the public and our key partner organisations – so that everyone can see the benefits of the contributions they make, either directly such as through activities, like our external training, or indirectly through projects like our Friends scheme. We have further work to do in the coming year to promote and extend these ways of raising funds.

We continue to benefit from the wonderful support of donors, such as the generous gift that funded our schools digital resources, and engagement with Samarathon and other community events. It was a thrill to participate in the Brighton Marathon 2022, where our runners raised around £4k. Our social media presence continues in support of national Samaritans initiatives as well as local activities.

Special thanks go to the fundraising team for all their hard work and dedication.

Looking ahead

We are setting up a Working in the Community Steering Group, to develop our priorities for the future. These are likely to be centred around working with other organisations and bodies to reach more vulnerable individuals and communities in our area; as well as raising awareness of our service through main events like Pride, poster and leaflet placement in GP practices and pharmacies and continued working with Brighton Buses, who are offering us free poster placements and are looking to support us further. We will continue to prioritise offering emotional support outside of the branch with prison listeners and at approved premises and through Transpride.

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Financial Review

Results for the year

The charity reports a total loss of £19,959 for the year (2020-21: net surplus £18,800). Of the loss £2,150 can be attributed to restricted activity such as grants and donations offset by a net loss of £22,000 on unrestricted activity such as fundraising and the listening service. The loss can be explained by a decline in income from fundraising and the fact that we were not able to hold any fundraising events. The other factor is an increase in the annual charity contribution to central Samaritans from under £1,000 in 2020-21 to £12,800 in 2021-22. Total income was £38,728 (2020-21: £115,133). The reduction in income over the previous year can be explained partly by the closure of the charity shop and income in 2020-21 was slightly inflated by government grants. Expenditure was also reduced at £58,687 (2020-21: £100,933). The reduction in expenditure reflects the closure of the charity shop as all associated costs of closure, including redundancy, were included in 2020-21 costs.

Charitable costs

Our charitable costs, excluding fund raising and community projects, were £46,186 (2020-21: £46,472) which means it cost £127 per day (2020-21: £128 per day) to keep the charity open. This cost was slightly reduced from the previous year following the closure of the charity’s shop in 2021-20.

Funding sources

Funding sources included donations from individuals and charitable trusts, our ‘Listen like a Samaritan’ workshops and investment income. Although the level of income generated can be volatile the charity plans to generate sufficient to cover the costs of running the Centre in any year.

We are very grateful to the individuals, companies and charitable trusts who support us in this way. All services including administration and fundraising are delivered by volunteers and we are also very grateful to them for donating their time and expertise as they do.

Reserves Policy

The charity has a reserves policy to enable continuity of service should a sustained income downturn be experienced, or should other reasonably foreseeable losses crystallise.

The charity’s reserves policy during the year required the charity to maintain a minimum level of 12 months of operating costs excluding depreciation, as free reserves.

As at 31 March 2022, the charity held around £176,000 in ‘free’ reserves, which equates to about 36 months of normal expenditure. Free reserves are the total unrestricted reserves of £405,853 less reserves tied up in fixed assets of £230,035.

Investment Policy

Where the Trustees consider that there is a reasonable likelihood that the charity has sufficient resources to meet obligations as they fall due, surplus cash reserves are invested to obtain a financial return for the charity subject to prioritising security (investing with regulated counterparties) then liquidity (appropriate maturity profile) over yield.

At 31 March 2022 (and the previous year end reporting date), just over one third of our cash reserves were invested in a charitable fund. The fund has generated reasonable investment income over the last three years, but its value can be volatile in a time of uncertainty for global financial markets.

Risk Management

In planning and reviewing our activities this year, the Trustees have had regard to the Charity Commissions’ guidance on public benefit. The Trustees are satisfied that the activities undertaken by the branch meet the charity’s purposes for the public benefit.

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The Trustees maintain a branch risk register, which is reviewed quarterly with Trustees to ensure we plan and manage the running of the charity as smoothly as possible.

The Trustees have taken out a comprehensive insurance policy to protect against a wide variety or risks. This policy includes Trustee Indemnity Insurance.

Trustee Governance and Management

The charity is bound by the terms of its Constitution dated 1[st] April 2017. The Constitution is available on request from the Branch Secretary at the registered office. Full governance and management details are included in the constitution, but provisions include the following:

Trustees of the charity have not been remunerated for services provided although they may receive additional training strictly to assist them in directing the pursuit of charitable objects.

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Reference and administrative details

Principal (registered) address : 2b Dubarry House,

Newtown Road Hove East Sussex BN3 6AE

Trustees

The Trustees who served during the period of the report were as follows:

• In post at 1[st] April 2021 and re-elected at AGM Janet Redman - Treasurer Lisa Rodrigues - Trustee Nick Griffin – Trustee (until 31 March 2022) Alison Meekings – Branch Secretary Clare Levi - Trustee Philippa Brown – Trustee (until 31 March 2022) Sarah Hoyle - Trustee Simon England - Trustee

Deputy Directors (from 1st March 2021)

Caller support - David Packer (until January 2022, when the post was removed) Training (CORE Training) - Sarah Dykins Training (Embedding, Continuous Development, Mentoring) – Fiona Allen Selection and recruitment – Rosemary Jennings Volunteer support - Geraint Williams Administration – Anne Ferguson Outreach – Bernadette Hopper

Patron – Peter James

Independent Examiner Solicitor John Thacker FCA DChA, Director John Ward, Chariot House, Osman Ward & Sons 44 Grand Parade 37 Church Road Brighton, East Sussex BN2 9QA Hove, East Sussex BN3 2BW

Bankers

Barclays Bank plc Hove, East Sussex

Independent Examiner

A resolution to re-appoint John Thacker of Chariot House was passed at the Annual General Meeting on 19[th] July 2021.

APPROVED by the Board of Trustees on …8 August 2022…….

Signed by Trustees on behalf of all Trustees

Robin Webb

Director and Chair (from 12 April 2022) …………………………………………………………………….

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2.

Samaritans - Brighton, Hove & District Director’s Report

Year Ended 31[st] March 2022

I took over as Director in April 2022, at the end of a year that we all hope we’ll look back on as belonging to another time, when we were struggling against the pandemic, its restrictions and the challenges it created for the Branch.

We did come through it, and can take pride in the fact that we continued to support our callers and each other and kept all the various aspects of the branch going. I would like to pay tribute to everyone involved and particularly to my predecessor, Susie and her leadership team for coping with so admirably with so much adversity.

This report contains some important numbers for 2021-22 - calls answered, emails replied to, recruitment and training delivered, funds raised and spent, outreach activities we were able to do. Numbers rarely tell the whole story and that is especially true here. It is partly because they don’t reflect all the ways we found of doing things differently – outreach films for young people, training on zoom and phone, supporting listeners in Lewes prison by phone to name but a few. Above all, they don’t capture the spirit that is the heart of the Branch. That is the reason why I am optimistic about our future.

Robin Webb Director and Chair (from 12 April 2022)

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3.

Samaritans – Brighton Hove and District

Statement of Trustee Responsibilities in respect of the Accounts

Year Ended 31[st] March 2022

The Trustees are responsible for preparing the Trustee’s Report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and 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 for that period. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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4.

Independent Examiner's Report to the Trustees of Samaritans - Brighton & Hove District

Independent examiner's report to the trustees of Samaritans - Brighton, Hove and District

I report to the charity trustees on my examination of the accounts of Samaritans - Brighton, Hove & District ('the charity') for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination.

I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. The accounts do not accord with those records; or

  3. The accounts do not comply with the applicable requirements concerning the form 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 fair view which is not a matter considered as part of independent investigation.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

John Thacker FCA DChA Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Date: 2 August 2022

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5.

Samaritans - Brighton, Hove & District Statement of Financial Activities Year Ended 31[st] March 2022

Note
Unrestricted
Funds
Restricted
Funds
Total Funds
2022
2022
2022
£
£
£
Incoming Resources
3
Income from:
Donations & Legacies
21,654
1,035
22,689
Charitable activities
-
13,593
13,593
Other Trading
-
-
-
Investments
2,446
-
2,446
Total Incoming Resources
24,100
14,628
38,728
Resources expended
5
Expenditure on:
Raising Funds
1,747
1,035
2,782
Charitable Activities
Listening Service
43,968
2,218
46,186
Community and prisons
2,000
7,719
9,719
Grant to another Samaritans branch
-
-
-
Total expenditure
47,715
10,972
58,687
Net Income before Investment
Gains/(Losses)
(23,615)
3,656
(19,959)
Investment Gains/(Losses)
71
-
71
(23,544)
3,656
(19,888)
Transfers between funds
1,506
(1,506)
-
Other Recognised Gains/(Losses)
-
-
-
Net Movement in Funds
(22,038)
2,150
(19,888)
Reconciliation of Funds:
Total Funds Brought Forward
427,891
39,708
467,599
Total Funds Carried Forward
405,853
41,858
447,711
Note
Unrestricted
Funds
Restricted
Funds
Total Funds
2022
2022
2022
£
£
£
Incoming Resources
3
Income from:
Donations & Legacies
21,654
1,035
22,689
Charitable activities
-
13,593
13,593
Other Trading
-
-
-
Investments
2,446
-
2,446
Total Incoming Resources
24,100
14,628
38,728
Resources expended
5
Expenditure on:
Raising Funds
1,747
1,035
2,782
Charitable Activities
Listening Service
43,968
2,218
46,186
Community and prisons
2,000
7,719
9,719
Grant to another Samaritans branch
-
-
-
Total expenditure
47,715
10,972
58,687
Net Income before Investment
Gains/(Losses)
(23,615)
3,656
(19,959)
Investment Gains/(Losses)
71
-
71
(23,544)
3,656
(19,888)
Transfers between funds
1,506
(1,506)
-
Other Recognised Gains/(Losses)
-
-
-
Net Movement in Funds
(22,038)
2,150
(19,888)
Reconciliation of Funds:
Total Funds Brought Forward
427,891
39,708
467,599
Total Funds Carried Forward
405,853
41,858
447,711
Note
Unrestricted
Funds
Restricted
Funds
Total Funds
2022
2022
2022
£
£
£
Incoming Resources
3
Income from:
Donations & Legacies
21,654
1,035
22,689
Charitable activities
-
13,593
13,593
Other Trading
-
-
-
Investments
2,446
-
2,446
Total Incoming Resources
24,100
14,628
38,728
Resources expended
5
Expenditure on:
Raising Funds
1,747
1,035
2,782
Charitable Activities
Listening Service
43,968
2,218
46,186
Community and prisons
2,000
7,719
9,719
Grant to another Samaritans branch
-
-
-
Total expenditure
47,715
10,972
58,687
Net Income before Investment
Gains/(Losses)
(23,615)
3,656
(19,959)
Investment Gains/(Losses)
71
-
71
(23,544)
3,656
(19,888)
Transfers between funds
1,506
(1,506)
-
Other Recognised Gains/(Losses)
-
-
-
Net Movement in Funds
(22,038)
2,150
(19,888)
Reconciliation of Funds:
Total Funds Brought Forward
427,891
39,708
467,599
Total Funds Carried Forward
405,853
41,858
447,711
Note
Unrestricted
Funds
Restricted
Funds
Total Funds
2022
2022
2022
£
£
£
Incoming Resources
3
Income from:
Donations & Legacies
21,654
1,035
22,689
Charitable activities
-
13,593
13,593
Other Trading
-
-
-
Investments
2,446
-
2,446
Total Incoming Resources
24,100
14,628
38,728
Resources expended
5
Expenditure on:
Raising Funds
1,747
1,035
2,782
Charitable Activities
Listening Service
43,968
2,218
46,186
Community and prisons
2,000
7,719
9,719
Grant to another Samaritans branch
-
-
-
Total expenditure
47,715
10,972
58,687
Net Income before Investment
Gains/(Losses)
(23,615)
3,656
(19,959)
Investment Gains/(Losses)
71
-
71
(23,544)
3,656
(19,888)
Transfers between funds
1,506
(1,506)
-
Other Recognised Gains/(Losses)
-
-
-
Net Movement in Funds
(22,038)
2,150
(19,888)
Reconciliation of Funds:
Total Funds Brought Forward
427,891
39,708
467,599
Total Funds Carried Forward
405,853
41,858
447,711
Note
Unrestricted
Funds
Restricted
Funds
Total Funds
2022
2022
2022
£
£
£
Incoming Resources
3
Income from:
Donations & Legacies
21,654
1,035
22,689
Charitable activities
-
13,593
13,593
Other Trading
-
-
-
Investments
2,446
-
2,446
Total Incoming Resources
24,100
14,628
38,728
Resources expended
5
Expenditure on:
Raising Funds
1,747
1,035
2,782
Charitable Activities
Listening Service
43,968
2,218
46,186
Community and prisons
2,000
7,719
9,719
Grant to another Samaritans branch
-
-
-
Total expenditure
47,715
10,972
58,687
Net Income before Investment
Gains/(Losses)
(23,615)
3,656
(19,959)
Investment Gains/(Losses)
71
-
71
(23,544)
3,656
(19,888)
Transfers between funds
1,506
(1,506)
-
Other Recognised Gains/(Losses)
-
-
-
Net Movement in Funds
(22,038)
2,150
(19,888)
Reconciliation of Funds:
Total Funds Brought Forward
427,891
39,708
467,599
Total Funds Carried Forward
405,853
41,858
447,711
Unrestricted
Funds
Restricted
Funds
Total Funds
2021
2021
2021
£
£
£
29,209
37,500
66,709
-
25,021
25,021
11,936
8,316
20,252
3,151
-
3,151
Unrestricted
Funds
Restricted
Funds
Total Funds
2021
2021
2021
£
£
£
29,209
37,500
66,709
-
25,021
25,021
11,936
8,316
20,252
3,151
-
3,151
Unrestricted
Funds
Restricted
Funds
Total Funds
2021
2021
2021
£
£
£
29,209
37,500
66,709
-
25,021
25,021
11,936
8,316
20,252
3,151
-
3,151
24,100 14,628 38,728 44,296 70,837 115,133
31,414
8,316
39,730
34,030
12,442
46,472
360
10,371
10,731
4,000
-
4,000
47,715 10,972 58,687 69,804 31,129 100,933
(23,615) 3,656 (19,959) (25,508) 39,708 14,200
71
-
71
4,600
-
4,600
(23,544) 3,656 (19,888) (20,908) 39,708 18,800
1,506
(1,506)
-
-
-
-
-
-
-
-
-
-
(22,038) 2,150 (19,888) (20,908) 39,708 18,800
427,891
39,708
467,599
448,799
-
448,799
405,853 41,858 447,711 427,891 39,708 467,599

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6.

Samaritans - Brighton, Hove & District Balance Sheet Year Ended 31[st] March 2022

Notes 2022 2021
£ £
Fixed Assets
Tangible assets 9 230,035 238,967
Investments 10 77,895 77,824
Total fixed assets 307,930 316,791
Current Assets
Debtors 11 4,865 13,047
Cash & cash equivalents 14 149,259 140,924
Total current assets 154,124 153,971
Creditors
Amounts falling due within one year 12 14,343 3,163
Net current assets 139,781 150,808
Total net assets 447,711 467,599
Funds of the charity
Restricted Funds 41,858 39,708
Unrestricted Funds 372,074 394,112
Designated Funds 33,779 33,779
Total funds 447,711 467,599
The accompanying notes are integral to this statement
Signed by Trustees on behalf of all Trustees
Robin Webb…..........................................................................................
Janet Redman…....................................................................................

14

7.

Samaritans - Brighton, Hove & District Statement of Cash Flows

Year Ended 31[st] March 2022

Cash flows from operating activities
Net cash provided from operating activities
13
Cash flows from investing activities
Dividends & interest from investment
Purchase of capital assets
Net cash provided from investing activities
Cash flows from financing activities
Capital grant
Net cash provided from financing activities
Changes in cash during the reporting period
Cash at the start of the reporting period
Cash at the end of the reporting period
2022
2021
£
£
7,395
21,285
2,446
3,151
(1,506)
-
940
3,151
-
-
-
-
8,335
24,436
140,924
116,488
149,259
140,924

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8.

Samaritans – Brighton, Hove & District

Notes to the Accounts

Year Ended 31[st] March 2022

Note 1: Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognized at cost or transaction value, unless otherwise stated in the notes to the accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts

The Charity constitutes a public benefit entity as defined by FRS102.

1.2 Going Concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

Note 2: Basis of accounting policies

2.1 Recognition of income

Income is recognised in the Statement of Financial Activities (SoFA) when:

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP)

In the case of performance related grants, income is only recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS102 SORP).

Legacies

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Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Contractual income and performance related grants

This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.

Donated goods

The charity receives donated and bought in goods for resale at its leased shop premises, in Hove. As the Trustees consider the costs of valuation to outweigh the benefits to users of the accounts and the charity of this information, the donated goods are recognised when they are sold.

Donated services and facilities

The charity relied upon the unpaid contribution of volunteers in pursuit of the Samaritans’ vision and in providing the necessary support and administration. However, it is impractical for their contribution to be measured reliably for accounting purposes.

Support Costs

The charity has incurred expenditure on support costs.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustee report.

Income from interest, royalties and dividends

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Investment gains and losses

This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting in revaluing investments to market value at the end of the year.

2.2 Expenditure and Liabilities

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Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Support costs

Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on the basis consistent with the use of resources.

Deferred income

No material item of deferred income has been included in the accounts.

Provision for liabilities

A liability is measured at recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

Basic financial instruments

The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102 SORP.

2.3 Assets

Tangible fixed assets for use by the charity

Purchases are capitalised if they can be used for more than one year and cost more than £500. They are valued at cost.

Depreciation rates are applied as follows: Leasehold building – 2% on a straight line basis Fixtures & fittings – 25% on a reducing balance

Investments

Fixed asset investments in quoted shared, traded bonds and similar investments are valued initially at cost and subsequently at fair value (their market value) at year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Cash and cash equivalents

18

The charity has cash and cash equivalents with a maturity date less than one year. These include cash on deposit with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. The charity accounts for these balances as basic financial instruments.

Note 3. Analysis of income
Donations & legacies
Donations & Gifts
Legacies
Gift Aid
Total
Charitable activities
Grants
NHS Suicide Prevention Fund
Central Samaritans GWR
Ernest Kleinwort Charitable Trust
Central Samaritans - Pears Fund
Central Samaritans - NOMs grant
Other trading activities
Shop income from selling
donated and bought in goods
Government grants
Listen like a Samaritan - training
Total
Income from investments
Interest income
Dividends
Total
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
16,654
1,035
17,689

5,000
-
5,000

-
-
-
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
16,654
1,035
17,689

5,000
-
5,000

-
-
-
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
16,654
1,035
17,689

5,000
-
5,000

-
-
-
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
16,654
1,035
17,689

5,000
-
5,000

-
-
-
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
29,189
30,000
59,189
-
-
-
20
7,500
7,520
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
29,189
30,000
59,189
-
-
-
20
7,500
7,520
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
29,189
30,000
59,189
-
-
-
20
7,500
7,520
21,654 1,035 22,689
29,209 37,500 66,709
-
-
-

-
2,150
2,150
-
5,000
5,000
-
3,724
3,724
-
2,719
2,719
-
9,980
9,980
-
-

-
-
-
-
-
14,162
14,162
-
879

879
- 13,593 13,593 - 25,021 25,021
-
-
-
-
-
-
-
-
1,116
-
1,116
10,000
8,316

18,316
820
820
- - - 11,936 8,316 20,252
2,446
-
2,446
-
-
-
3,151

-
3,151
-
-
-
2,446 - 2,446 3,151 - 3,151

Note 4. Donated goods, facilities and services

The charity relies upon the unpaid contribution of unpaid volunteers in pursuit of the Samaritans' vision and in providing the necessary support and administration. However, it is impractical for this support to be measured reliably for accounting purposes.

19

Note 5. Analysis of expenditure
Expenditure on raising funds
Donations
Fundraising events
Charity shop
Total
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
1,747
1,035
2,782
-
-
-
-
-
-
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
1,747
1,035
2,782
-
-
-
-
-
-
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
1,747
1,035
2,782
-
-
-
-
-
-
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
1,747
1,035
2,782
-
-
-
-
-
-
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
1,063
-
1,063
-
-
-
30,351
8,316
38,667
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
1,063
-
1,063
-
-
-
30,351
8,316
38,667
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
1,063
-
1,063
-
-
-
30,351
8,316
38,667
1,747 1,035 2,782 31,414 8,316 39,730
Expenditure on charitable activities
Direct Costs - Listening Service
Support costs
Grant to Sevenoaks branch
Direct Costs - Community & prison
Total
Total expenditure
Note 6.
Support costs
Cost of sales - transaction charges
Staff costs
Publicity, training, venue hire
Premises costs - rent, rates,
cleaning & utilities
Legal & professional
Travel & subsistence
Telephone, technology & repairs
Depreciation
Central charge & other
consumables
Total
-
2,218
2,218
43,968
-
43,968
-
-
-
2,000
7,719
9,719
The shop costs for 2021 include the
costs of the shop closure including
dillapidations, redundancy and rubbish
clearance
-
2,218
2,218
43,968
-
43,968
-
-
-
2,000
7,719
9,719
The shop costs for 2021 include the
costs of the shop closure including
dillapidations, redundancy and rubbish
clearance
-
2,218
2,218
43,968
-
43,968
-
-
-
2,000
7,719
9,719
The shop costs for 2021 include the
costs of the shop closure including
dillapidations, redundancy and rubbish
clearance
-
2,218
2,218
43,968
-
43,968
-
-
-
2,000
7,719
9,719
The shop costs for 2021 include the
costs of the shop closure including
dillapidations, redundancy and rubbish
clearance
1,305
12,442
13,747
32,725
-
32,725
4,000
-
4,000
360
10,371
10,731
1,305
12,442
13,747
32,725
-
32,725
4,000
-
4,000
360
10,371
10,731
1,305
12,442
13,747
32,725
-
32,725
4,000
-
4,000
360
10,371
10,731
45,968 9,937 55,905 38,390 22,813 61,203
47,715 10,972 58,687 69,804 31,129 100,933
Raising
funds
Charitable
activities
Total
Unrestricted Unrestricted Unrestricted
2022
2022
2022
£
£
£
-
-
-

-
-
-
-
1,178
1,178
-
9,506
9,506

-
2,819
2,819
-
2,955
2,955

-
3,380
3,380

-
10,438
10,438
-
13,692
13,692
Raising funds
Charitable
activities
Total
Unrestricted
Unrestricted Unrestricted
2021
2021
2021
£
£
£
388
388
26,363
26,363
-
180
180
10,762
9,967
20,729
-
2,951
2,951
-
921
921
191
5,162
5,353
962
11,095
12,057
-
2,449
2,449
- 43,968 43,968 38,666 32,725 71,391
Note 7.
Details of certain items of
expenditure
Independent examiner's fee
Total
2022
2021
£
£
1,260
1,260
2022
2021
£
£
1,260
1,260
1,260 1,260

20

Note 8.
Staff costs
Salaries & wages
Social security costs
Pension costs
Redundancy costs
2022
2021
£
£
-
12,811
-
-
-
498
-
13,054
2022
2021
£
£
-
12,811
-
-
-
498
-
13,054
- 26,363

The average number of employees during the year was 0 persons. No trustees or senior managers received compensation for their services to the Charity during the year.

The Charity shop staff were furloughed from 23rd March 2020 until the shop was closed permanently in August 2020 The staff were made redundant at the end of July 2020

Note 9.
Tangible Fixed assets
Cost
At start of year
Additions
Disposals
At the end of year
Depreciation
At the start of the year
Charge for the year
Disposals
At the end of the year
Net Book Value
At start of the year
At the end of the year
Note 10. Investments
Value at start of year
Gain/(Loss) on revaluation
Value at end of year
Land &
Buildings
Fixtures &
fittings
Total
2022
2022
2022
£
£
£
348,001
61,663
409,664
-
1,506
1,506
-
-
Land &
Buildings
Fixtures &
fittings
Total
2022
2022
2022
£
£
£
348,001
61,663
409,664
-
1,506
1,506
-
-
Land &
Buildings
Fixtures &
fittings
Total
2022
2022
2022
£
£
£
348,001
61,663
409,664
-
1,506
1,506
-
-
Land &
Buildings
Fixtures &
fittings
Total
2022
2022
2022
£
£
£
348,001
61,663
409,664
-
1,506
1,506
-
-
Land &
Buildings
Fixtures &
fittings
Total
2021
2021
2021
£
£
£
348,001
72,508
420,509
-
-
-
(10,845)
-
(10,845)
-
Land &
Buildings
Fixtures &
fittings
Total
2021
2021
2021
£
£
£
348,001
72,508
420,509
-
-
-
(10,845)
-
(10,845)
-
Land &
Buildings
Fixtures &
fittings
Total
2021
2021
2021
£
£
£
348,001
72,508
420,509
-
-
-
(10,845)
-
(10,845)
-
348,001 63,169 411,170 348,001 61,663 409,664
121,442
49,255
170,697
6,960
3,478
10,438
-
-
114,482
55,003
169,485

6,960
5,097
12,057
(10,845)
-
(10,845)
-
128,402 52,733 181,135 121,442 49,255 170,697
226,559 12,408 238,967 233,519 17,505 251,024
219,599 10,436 230,035 226,559 12,408 238,967
CAF
CAF
Fixed
interest fund Equity fund
Total
2022
2022
2022
£
£
£
36,519
41,305
77,824
(2,561)
-
2,632
71
CAF
CAF
Fixed interest
fund
Equity fund
Total
2021
2021
2021
£
£
£
34,935
38,289
73,224
1,584
3,016
4,600
33,958 43,937 77,895 36,519 41,305 77,824

21

2022
£
Note 11. Debtors
Prepayments & accrued income
2,512
Other debtors
2,353
Total
4,865
2022
Note 12. Creditors: amounts falling due within 1 year
£
Accruals & deferred income
14,343
Total
14,343
Note 13. Reconciliation of net income to net cash flow from operating activities
2022
£
Net (outflow)/inflow
(19,888)
Adjustments for:
Depreciation charge
10,438
Loss/(gain) on investments
(71)
Capital grant
Interest on investments
(2,446)
(Increase)/Decrease in debtors
8,182
Increase/(Decrease) in creditors
11,180
Net (outflow)/inflow provided by operating activities
7,395
Note 14. Analysis of cash & cash equivalents
2022
£
Short term cash investments (less than 12 months
maturity date)
77,205
Cash at bank and on hand
72,054
149,259
2022
£
2,512
2,353
2022
£
2,512
2,353
2021
£
13,047
-
4,865 13,047
2022
£
14,343
2021
£
3,163
14,343 3,163
2021
£
18,800
12,057
(4,600)
(3,151)
465
(2,286)
7,395 21,285
2022
£
77,205
72,054
2021
£
76,421
64,503
149,259 140,924

22

Note 15. Analysis of net assets between funds

Tangible assets
Investments
Net current assets
Total net assets
Tangible assets
Investments
Net current assets
Total net assets
Movement in Funds
Unrestricted Funds
Designated Funds
Total unrestricted
Restricted Funds
Donations
NHS Suicide Prevention Fund
Pears Fund - Central Sams
NOMs grant - Central Sams
GWR - Central SAMs
Ernest Kleinwort Charitable Trust
Total Restricted
Total
Movement in Funds prior year
Unrestricted Funds
Designated Funds
Total unrestricted
Restricted Funds
Donations
NHS Suicide Prevention Fund
Pears Fund - Central Sams
NOMs grant - Central Sams
HMRC - Furlough grants
Total Restricted
Total
Unrestricted
Designated
Restricted
Total
2022
2022
2022
2022
£
£
£
£
230,035
-
-
230,035
77,895
-
-
77,895
64,144
33,779
41,858
139,781
372,074
33,779
41,858
447,711
Unrestricted
Designated
Restricted
Total
2021
2021
2021
2021
£
£
£
£
238,967
-
-
238,967
77,824
-
-
77,824
77,321
33,779
39,708
150,808
394,112
33,779
39,708
467,599
at 1/4/2021
Income
Expenses
Transfers
Gains/losses
at 31/3/2022
394,112
24,100
47,715
1,506
71
372,074
33,779
-
-
-
-
33,779
Unrestricted
Designated
Restricted
Total
2022
2022
2022
2022
£
£
£
£
230,035
-
-
230,035
77,895
-
-
77,895
64,144
33,779
41,858
139,781
372,074
33,779
41,858
447,711
Unrestricted
Designated
Restricted
Total
2021
2021
2021
2021
£
£
£
£
238,967
-
-
238,967
77,824
-
-
77,824
77,321
33,779
39,708
150,808
394,112
33,779
39,708
467,599
at 1/4/2021
Income
Expenses
Transfers
Gains/losses
at 31/3/2022
394,112
24,100
47,715
1,506
71
372,074
33,779
-
-
-
-
33,779
Unrestricted
Designated
Restricted
Total
2022
2022
2022
2022
£
£
£
£
230,035
-
-
230,035
77,895
-
-
77,895
64,144
33,779
41,858
139,781
372,074
33,779
41,858
447,711
Unrestricted
Designated
Restricted
Total
2021
2021
2021
2021
£
£
£
£
238,967
-
-
238,967
77,824
-
-
77,824
77,321
33,779
39,708
150,808
394,112
33,779
39,708
467,599
at 1/4/2021
Income
Expenses
Transfers
Gains/losses
at 31/3/2022
394,112
24,100
47,715
1,506
71
372,074
33,779
-
-
-
-
33,779
Unrestricted
Designated
Restricted
Total
2022
2022
2022
2022
£
£
£
£
230,035
-
-
230,035
77,895
-
-
77,895
64,144
33,779
41,858
139,781
372,074
33,779
41,858
447,711
Unrestricted
Designated
Restricted
Total
2021
2021
2021
2021
£
£
£
£
238,967
-
-
238,967
77,824
-
-
77,824
77,321
33,779
39,708
150,808
394,112
33,779
39,708
467,599
at 1/4/2021
Income
Expenses
Transfers
Gains/losses
at 31/3/2022
394,112
24,100
47,715
1,506
71
372,074
33,779
-
-
-
-
33,779
Unrestricted
Designated
Restricted
Total
2022
2022
2022
2022
£
£
£
£
230,035
-
-
230,035
77,895
-
-
77,895
64,144
33,779
41,858
139,781
372,074
33,779
41,858
447,711
Unrestricted
Designated
Restricted
Total
2021
2021
2021
2021
£
£
£
£
238,967
-
-
238,967
77,824
-
-
77,824
77,321
33,779
39,708
150,808
394,112
33,779
39,708
467,599
at 1/4/2021
Income
Expenses
Transfers
Gains/losses
at 31/3/2022
394,112
24,100
47,715
1,506
71
372,074
33,779
-
-
-
-
33,779
Unrestricted
Designated
Restricted
Total
2022
2022
2022
2022
£
£
£
£
230,035
-
-
230,035
77,895
-
-
77,895
64,144
33,779
41,858
139,781
372,074
33,779
41,858
447,711
Unrestricted
Designated
Restricted
Total
2021
2021
2021
2021
£
£
£
£
238,967
-
-
238,967
77,824
-
-
77,824
77,321
33,779
39,708
150,808
394,112
33,779
39,708
467,599
at 1/4/2021
Income
Expenses
Transfers
Gains/losses
at 31/3/2022
394,112
24,100
47,715
1,506
71
372,074
33,779
-
-
-
-
33,779
427,891 24,100 47,715 1,506 71 405,853
34,728
1,035
1,035
-
-
34,728
4,980
-
-
-
-
4,980
-
3,724
2,218
(1,506)
-
-
-
-
2,719
2,719
-
-
-
-
2,150
2,150
-
5,000
5,000
-
-
-
39,708 14,628 10,972 (1,506)
-
- 41,858
467,599 38,728 58,687 - 71 447,711
at 1/4/2020
Income
Expenses
Transfers
Gains/losses
at 31/3/2021
415,020
44,296
69,804
-
4,600
394,112
33,779
-
-
-
-
33,779
448,799 44,296 69,804 - 4,600 427,891
-
37,500
2,772
-
-
34,728
-
9,980
5,000
-
-
4,980
-
14,162
14,162
-
-
-
-
879
879
-
-
-
-
8,316
8,316
-
-
-
- 70,837 31,129 - - 39,708
448,799 115,133 100,933 - 4,600 467,599

Note 16. Movement in Funds

23

The charity received a restricted donation of £37,500 in 2020-2021 which was given by a major donor for various community projects undertaken by the branch. We have spent £2,700 so far and the remaining money will be used to fund a film aimed at young people. The film has already been commissioned and will be completed in the current financial year.

The money from the NHS Suicide Prevention Fund was given to fund a film for use in HMP Lewes to raise awareness of our work and for information and education around suicide. Work on the film has started but owing to the COVID crisis we have not been able to complete it.

The grant from Central Samaritans originating from a grant from the Pears Fund was used to set up and purchase equipment for an additional work station for use by a listening volunteer in the Centre.

Designated Funds

At the beginning of the year there was £3,779 in the designated fund representing income set aside by the Trustees for our ‘Facing the Future’ project. No work was able to be done on this community project during the year and the balance remains.

The Trustees set aside £30,000 in 2019-2020 to fund new work in the community. Planning for this has been delayed by the COVID pandemic and will begin at some point in the future. There has also been a change in Director during 2021-2022 which has seen a refocus on future priorities.

Note 17.

Transactions with related parties

During the year expenses to reimburse travel and other out of pocket expenses of £0 were paid to 0 Trustee (2020 – 2021 £0). There were no other transactions undertaken with related parties.

24