SAMARITANS iighton, Hove & Dlstrlct Samaritans- Brighton, Hove and Dlstrict Reglstered Charlty No: 1170866 Report and Accounts Year Ended 31 March 2024 Samaritsns - Brighton, Hove & Dlstrict Re ort and Accounts Year Ended 31st March 2024 Table of Cont•nts l. Trusteerf Report..... 2. Dlrettorfs R•port.................................... .. ................................................................io 3. St•tem•nt of Trust•rfs R•sponslbllltl•s...................................................................,11 4. Ind•pendert Exarnlnerfs Report .... . 5. Stst•m•nt of Flmnclal Actlvltl￿................... ................................... .12 .13 6. B•11￿¢ Sh••t... ,14 7. Cash Flow Staternent..,.............................................................................................,.15 8. Notes to the Accounts...................................................................................... .........16 Samarltans- Brlghton. Hove and District Trustees, Re ort Year Ended 315t March 2024 The Trust••s present their report •nd the financial statements for the year. Constltutlon and Comm ncement of O ratlons Samaritans- 8righton, Hove and District Ithe"charrfl is a charitable incorporated organisatlon (CIO reeistered number.. 11708661 and an affiliated branch of S•maritan5, which is itself a company limrted by guarantee Ireg15tered company number= 757372) and • charity registered In England and Wales {2194321 and in Scotland ISC0406041 The ch•rlty w4$ reglstered as * eharltable Incorporated or8•nis•tion wlth th• Chlrbty Comrnlsslon and ¢ornm•nced tradinq and opefatlons on 1st Aprll 2017 lollowinq the trnnsfer of und•rtaklng on thit date from In unlncorporated 8ran¢h, the ￿m￿ntInS of Bf*hton, Hove and Distrlct. The charity Ipreviously throulh the unlncorporated brnnchl h•$ had •n affil￿tiOn wlth S•rn•rbt•ns that reaches ￿ck *)v•r 55 yurs. ectlv Ivltl The objects of the ch•rity, set in our Constltution, •re to: En•ble Per￿n5 In Briqhton, Hove and District and the surroundln8 •re• •s well •$ •ls•wh•re who re experiencing feelinis of dlstress or despair. includin8 those who may be at rlsk of suiclde, to recelve confidential emotional support at •ny time of the d•y or nlqht In order to impfove their emotlon41 health Ind to reduce tht Incidence of sulcld•: Promote a better understandinq In society of suicld•, sukld•l behavbur •nd th• v•lu• of •xpre55ing feelings which mly otherwise le•d to suklde or Impalred ernotion•l h•alth,' •nd Coll•bor•tewith and $upport S•rnarrtans Centrnl C￿rIty •nd Its •ffillates In fulfillln8 these Objects. Our Vislon Is that fewer people dle by sulclde. rnlsslon Is to make sure there Is somwne there for anyone who needs someone.. to give people w•ys to cope and the skllls to be there f¢x others,. and to ¢•mp•lin to m•k• sukid• prevention • national and loc•1 prlorbty. Twether we can make chn¥e th•t saves lives. We are commktted to the follo￿n8 v•lues: Ust•nlni - becaus• exploring feelings allevwtes distress and helps people to reach a better undeTstandiw of thelr sltu•tion •nd the options open to thern. ConfldenU•llty - because If people feel safe. they are more Ilkely to be open •b)ut their feelings. 8elns n¢￿-judgments1- because we w•nt people to be •ble to talk tQ U5 Wrthout fear of prejudice or reltetlon. Pery>le makln8 theli ¢Y•vn dedslons wherever posslble- because we believe th*t people have th• r-pdht to find their own 501uts.on and telling people what to do takes respon￿bIlIty away from them. Human conilrt - because givin8 people time, undivided attention and empathy rneets a fundamental emotional need and reduce5 Str￿5 and despalr. Achlevements and Perfomiance In 2023-24 Samaritans Brighton, Hove and Distrirt is responsible for contrlbutlng to the achlevement of Samaritans. vlslon acr0$5 a large area of Sussex, from Shoreham and Henfield in thewest to Newhaven and Lewes in the east, Ind Hatrwards Heath in the north, including, of Course, 8righton & Hove. To brlng about th• vision that fewer p•ople die by suicide. our cohesiv• and di¥•rs• communlty of bvlunteers is comrnitted to the promotion of better understsndin8 of suicide. suicidal behaviour. 4nd the wlue of expressing feelinp. We gr¥e our undlvioed attentlon to any caller who Is feelln8 dlstrtss or despalr. We are there to Ihsten 24 hours a day. seven days a week. It is the core of our vK•rk. Every caller rncefves a consistent ser4rfce of the highest quality. Even In acute dlstress. our callers feel held and heard, In control of their own choKes. but less ab)ne. We bring ￿m￿ri￿n5 to local people and oryanisations- above all to individuals and groups more at rlsk of suicide and those who work with these vulnerable peopl•. W• list•n to th•rn •nd we lurn. We look after ￿(h oth•r. What we can do for ¢)ur callers and our Eocal communty relies entirety on the motivatlon, Ibility and c•pacty of our volunteers. We nurture that motivation throuqh the klndness and comyssion we show e*th other and the onioing development we receive. We listen to ￿ch oth•r. Throu8h our work toeèthèr wé ealn new skllls and pef$pe¢tbves, stron¢ frlendshlps and sense of purp05•. We hope other branthes ale Inspired and encour•8ed by what we do. We are proud to be members of 8r*hton. Hove and Oistrkt Samarttins. rlnR 2023-24, we focused on., StrenOhenin8 th• quallty of our Ilst•nlni Looking after each other Taking ￿Maritan5 to loc41 people and org•nlMtions Strnwth•nlni th• quallty ol our11stenl Oellverlni • h*h-qu•lity listenin8 seThl¢e to c•ll•rs. over the phon•, using •m•ll and welxh•t. b the core ol what we do. Over the year, we answered 23,47012022-23'. 21.7511 calls, m•de 231 {2022-23: 3851 outqolni calls, had 36712022-23: 4681 onllne chats and replled to I,00012022-23: 1,2761 em•lls. We are no lonzer able to see callers factrto-fKe at our centre but we gave emotional support at events outside the Branch. Dellverlng the best11stenlng servke we to ¢aller5, *thether on the phone, u54n8 emall ¢x webthit, is the core of what we do. To enable us to deliver our sep4ice for as many hours as possible each week In 2023-24. we Contlnued to develop our volunteer r•rruitment, tr•lnini •nd on-gobni m•ntorin8. We successfully recruited and 8ave core trainlnl to 47 new ¥olunteers over the year. By 8ettin8 to know new Volunteers earty on, we were able to match new Ilsteners closety with thelr mentors, easing the transitlon to answerin8 calls and generating an early sense of belongln8 to the 8ranch. As a result, •nd despite saying qoodbye to those who had to leave us, Our listener numbers 8rew •nd their ¢ommitrnent is reflected in the ¥rowin¥ number of shifts completed each wtek. To reinforce the skills of existing listener5, Wt began • new pter revlew process that encour•ges dlscusskin between partitipants as • way to improve contacts with callers and support for collea8ues. Everyone complet•d mandatory tr4inln8 in applying key policies. And we rfrintroduced factrto-face ongoing training to encourage sharing of Views and experience. The training covered updates from central Sam•ritsns and topics raised through the peer review pr(xess. iooklng after each other We continuÈd regular contart with new and existing wlunteers, throuih our dedicated 4￿lunteer support team, who checked how thln8s were so1￿ Inskle and outside the Br•nch. We wdcorned 47 mentees and four volunteers who trnnsferred in from other 8fanches. Our team of'new volunteer buddie5' and our 'transferring Volunteers lead, gave them focused 5UPPOrt during their first year in the 8ranch. We kept in touch with Nx)lunteers who needed time oirt and provided a 'return programrne, to help them re*ngaie. Abngside ongoin8 support, we encouraged those that could to contribute to the non-listenini work that is so essential to keepin4 the Branch going. We are proud to have had ovtr eighty listening voluntètrs ¥¥ho managed to help the Branch above •nd beyond the tirne they 8lvt to callers, as well as having 15 support K)lunteer$. who tyPKalty contribute as an integral part of one or more teams in the Branch. We introduced charwes In the centre to ensure ft remalns a safe, frlendty and reljxed place for volunteers to train, listen to callers and get together. We 'den and Communityworks. We provided "Learn to Listen like a Samaritan" skills training to them and charities they support. Isln ongside participation in large events. like Pride and Tr•nsprlde- whKh enhances our visibility and Is much enloyed by our ¥olunt¢ers~ we t¢)ok ￿rt in th¢ UK-wide S•marltsns Small Talk Saves Uves. c4mpaign in March 2024. Thi5 year we broadened our c•mpaiqn from Brighton Station to seven key comrnLrter stat￿)n$ In our district. Durlrq 6 days of actfvlty over 20 volunteers lave out thOu￿ndS of awareness leaflets and cards and spoke to hundTeds of passengers and railway stsff. We also delivered Samaritans Informatlon leaflets to all GP surgeries and pharmac￿$ in all parts olthe dlstrict. And we contlnued to provide digital resources for teachers and films for trf+ung people. Followinq the successful pilot of our trainlng for cllnici•ns •nd other front-line stsff with a PrlmJry Care Nelwork {PCNI in Biighton. we talked io the NHS. Brl8hton & Hove Publlc Health team and ¢entrnl Samaritans about where to go nexL We also continued to offer"Learn to Usten Ilke a S¥m•rrtan' workshops to or8ani5atK>ns, s￿h as the Universities of Brighton and Sussex. The workshop5 promoted iood listening, iener•ted incorne and r•ised awareness of our seThke. We •lso consldered other tr•inin8 OPPOrtunrties for oryanls•tK)ni vA)rklnq wlth those rnore at rlsk of suicide and plan to develop opportunities of this kind in 2024-25. Flnanclal Revlew Results for the year We report a total deficit of £31,291 for th• Y￿rI2022-23. net defkit of £64.195) across bt)th restiirted nd unrestrKted funds. Totsl income was £28,05812022-23.' £35.4441. Total expendlturew•s£59.648 12022-23; £96,316}. These h••dline numbers are explain￿ In more detsll below. For phnning purposes, we focus on unrestricted expenditure and the need to be •bl• to fund the Costs. Our unrestrKted costs fo¢ 202>24 were £55,59412022-23'. £61,4871. This •rnounts to £153 day12022-23 £168 a davl. R•strlrt•d funds We spent £3,65412022-23: £34,828) ol our restrlrted fvnds durlngthe year. As a result, our restricted funds reduced to £3,39812022-23: £9,676). The rnost signrficant item of expenditure was on a social cut of the '8ehlnd These Eyes'fllm for young people. Our restrlrted Income was £2.52212022-23: £4.2591. Th15 was from irnnts twdrds the cost of our work at HM Prison Lewes. Unrestrlcted funds We had a deficit on unrestricted funds of £25,013 {2022-23.' £32.0121. This reduced our unrestrirted reserrfes to £441.39812022-23.' £466,411). During the year, we recefved £14,689 12022-23.. E17,4691 in incorne from fundraisin¢ events. donations, and related gift aid. We also recelved a legacy of É5,0￿{2022-23. £10,0￿)1. Dlrect costs relatln8 to our listenlng servke were £5.￿￿2022-23: £5,248]. Direct costs related to workin8 in the communlty V￿re £1.71912022-23: £9.113). Support ¢￿ts, excluding depreciation and the central charge were £30,656 12022-23: £24,212). Support costs mostly relate to keepinq our centre operational and therefore our listeninq seThice_ Anv apportionment to Worki￿ in the community and ra￿ing funds would be arbitrary. AccordlThqly, 5UPPOrt costs are disclosed separatety. The anatysis of SUPPDrt costs was changed duri￿ 2022-23 to alrgn more closety wth the teams that manage our various artivities. R•lsln8 lunds For planning Pufposes we look It our expert•d ann￿1 unr•stricted expendrtUf• of £60.￿10 (£165 dayl. Thls Is the cost ot runnlni all the 8ran¢h'$ artlvitles. Wegot no fln•n¢l•l support from S•marlt•ns ¢entrnl charity or li￿1 or central Rovernrnent. And we relied entirely on volunteers for all we did, Over the year. we raised £25.536 lincludini a legacy of £5,1)Xll so had an overall unrestricted deficit of £30.458. Fortunately, we curr•ntty h•v• th• r•s•rv•s to •bsorb thls kind of d¢fi¢i¢ but w• unnot 80 on runnlnl thhs sort of deflcit ye•r after ye•r. We need. •nd •re t•kinq steps, to Incr••se our Income to better eover our •nnu•l costs. A regul•r donats'on of £14 • month r•ises the £165 needed to keep the Branch running for another day each year. Funding from our wonderful re8ular donors raised about £5,¢YXI in 2023-24. coveflni around a month of normal costs. EVer￿hIng else ume from Ktions taken by volunteers to fund our futur•. We are fortunate to have xvne ire•t supporters and p•rtkul•r thanks are due to the followlng for helplnq us In 2023-24.. L¢qal & Genernl SSP Foundatlon Rotary Club of Lewes Norah & Leslie Prlnce Charltsble Trust Qur runners In the Brighton Marathon. Iok and Hall-marathon Alfie Boe Those supporters who shop through fundr•isirv& sit•s Our re8ular and Irregular donors. Our aim is 2024-25 Is to develop a multi-year income generatlon plan that includes offering external trainlng. Inspiring more of us and those we kncY•4 to make a regular gift to the Branch, buildlng rtlationships with kKal businesse5 and other partners, particlpatln8 In fundraising events and ensurinq that the need to fund our future is better understood within our volunleei cornmunity. Reserves Polky We have a reseNes policy to enable continuity of Service should we experience ? SU5tsined income downturn. or should other rea￿nablY foreseeable losses crystallise. Our target ra￿ef0rfret reseryes In 2023-24 was between 12 and 24 months of expenditure. excluding depreciation. At 31" March 2024. we held £126,598 131° March 2023.- £147.0971 in 'free' reserves. Free rese￿eS •re the t¢)tsl unrestn.cted reserves of £441,398, less reserves l￿d up in tangible fixed assets of £314,8(Yi. Total expenditure. less depreciation, for the year was £55,13312022-23: £85.631). Our free reserves represented 28 month$12022.23.' 21 months) of this expenditure. It would have taken an additional £5,(￿ of unrestricted expenditure in 2023-24 to have been within poly at 31 March 2024. Whlle In prlnclple. our tsryet range for free reserves In 2024-25 remalned between 12 and 24 month$ of expenditure. excludinq depreciath)n. we amended our policy to focus on unrestrirted expenditure. •nd to facilitate rnonrtoring. Taking an experted level of unrestricted expenditure of £60,C￿0 a year, we setthe tsrgetfor free reseThes for 202*25 at between £60,1)Xl and £120,CW. Our 202*25 budget Is for our reserves to be within this target range by 31" March 2025. Thls will be reassessed from time to time, having regard to our fundralsing capacity at that time. Inv•stm•nt Policy Where the Trustees consider th•t there is • re•sonable likelih¢)od that the charity has sufficient resources to meet obl*at￿lS as they fall due, surplus cash resetves are invested in a IL￿-rIsk ethical andlor sustainable equity fund to obtsin a financMI return, subjert to priorttising security Ilnvesting with regulated counterp4rts.esl then liquidity (apprOpr￿te maturkty profile) over yield. Durlng the year the two funds In which we hid Invested closed. We K)Id our interest in one of the funds re•lisln8 4 loss of £387. Our Othef fund stood at • gain of £597 4nd wa$ switched Into the IFSL CAF ESG Caut*)us Fund. As at 31" March 2024 32% {31" MJf¢h 2023.. 46%) of our cash reserves were invested in this fvnd. Our investment polKY also sets tsryet r•n8es for instant access funds and notice accounts. Foi 202> 24 these were £32.IXIO - £40.01)O and £40,IYXI - £80,CW respectively, At 31" March 2024 these b•l•nce5 were £42.382 and £51.981 •nd som• reb•l•nclni Into notke •c¢ounts w•$ M•d•d. na In planning and reviewing activitles In 2023-24, the Trustees had reiard to the Ch•rlty Cornmlsslon iuid•nce on public benefrt. The Trustees •re satisfied that the •rtivities undertaken by the bfanch m•et the charws purposes for the publk b•nefit. The Trust••s maintain a Branch rksk register. whKh is retdewed re8ul•rly to ensure we phn •nd m•n•ge the running of the ch•rlty •$ smoothly •$ posslbl•. The Trustee5 h•¥e tsken out • omprehenslve Insurance polky to protect aplnsl a wlde ￿rIety of rbsks. Thls policy Includes Truslee Indernnlty Insurance. Trustee Governance and Mana ement The Brnnch is bound by the tefms of rts Constitution, dated 1st April 2017. The Constltution is •v•iloble on request from the Secretary at the reqlstered office. Full 8i>vern*nce and man•8ement detslls are Inclsjded in it. Trustees of the charity have not been remunerated for service5 provided, although they May rq¢ei¥e addrtional training strictly to assist them in directing the pursuit ol charitable objects. Reference and admlnlstratlve detslls Prlnclp•l Ire8lswed) •ddfes5: Unit 1-3. Dubarry House. Newtcwn Road. NO￿ BN3 &4E Tru#ees The Trustees who served during the perlod of the report were: 'rector and Chair- Robin Webb Rtrelected at AGM on tjuly 2023: Michael McGowan-Treasurer Allson Meekings- Branch Secretsry Bern•dette Hopper- TfUSt*• Catherine Pa8e- Trustee Flo￿ Harrison-Trustee Sarah Webster- Trustee Simon Crompton - Trustee Slmon Enil•nd- Trustee R¢$i8Ded Ifrorn r Juty 20231 Clare L￿-TrUSte• Deputy DIrect￿ (from I" Aprll 20231 selecti￿ •nd Recrurtment- Michelle Pear%)n Trainln8'. Core Mick M•cve Tr4inin¢.' Mentoring and Embeddlng- Mandi Stokell Triinlng- Continuous Development - Joann• Moyse Volunte•r Car•- Ann• F•ryuson and Alan Johnson Wofkinq in the Community- 8ern•dette Hopp•r Ito July 20231 then Cl•re Levi Centre Operations- William Faas P•tron- Peter J•mes, author Indep•￿1•￿t EM•mln•r- Dr SI￿nI Wardrop CA Ch•riot House. 44 Grand Parade, Br*hton 8N2 9QA Bank•rs- B•r¢l•ys ￿nk UK PLC Solldtor- John W•rd, Osm•n Ward & Sons, 37 Church Ro•d, Hove BN3 2BW Ind•p•fid•fit EM•mln•r A fesolutbon to appoint Shon• Wirdrop CA Qf Ch•rlot w•$ p•u•d •t th• AGM on T July 2023 APPROVED by the Bo•rd ofTrustees on ...................... .. SI￿ed on behalf of dl Truste•s Robln Webb Dlieclor and Ch•lr_ Samarltsns- Brighton. Hove & Dlstrict Directorfs Re ort Year Ended 31st March 2024 What a year - far too many notable thiny h•ve happened to mention everythin& so here is an IIIu5tr•tlve 5el¢ction- We answered nurty 2,(MXI calls • month. and o¥•r l.SIX) rnor• th•n In th• pr•Nlou$ 12 months. In our outreach, am0￿ lots of other activities, we delivered posters and cards to every GP Su￿ery and pharmacy in our distrkt. we were there. on a much bi88er scale than before. on railway station5 Icr055 the orea to let roil tr•vellers knowth•t Small Talk S•ve5 Lives: we were there ￿lin, at Trans Pride and Pride. We kept tryln8 to get better It Ilstenln8 to callen.. to learn from e•¢h other revamped Onqoln Mentorinq Into Peer Review, and ended M•rch 2024 wlth our flrst 'llstening to e•ch othe week, taking opportunities to hear each otherfs phone calls. We got together: we h•d a re•lly iood AGM with our lo¢•1 MP. P•t•f Kyte. •$ guest spe•kw: wt restarted face-t¢>fac• owiinq traInI￿ on two ire•t days In the autumn, and we had a brlllbant thlnk-you party for everybody in Febru•ry. We kept golng. and trled to keep smlllng, through the dlsruptlon fram the freeholderfs unannounced mapr proqramme of building works. Our Ilsttnini volunte¢rs were backed with mor• hélp than ever from support volunteers In. for example. fecruitment and selection, peer review shifts, outreach events, Cofe training, social media, brnnch inforMat￿n dlsplays, branch fiNnces, coordinating trustees and their Meeti￿5, mana8ln8 the premises. Our Equity. Diversity and Inclusion iroup ori•nlsed a full branch 5up4ey and launched the brlllhnt Volunteer Stories, series- which other Br•nches are already w•nting to copy. We ended the year rollln8 up our sleevesto let a nevi 08S check done for everybody In the 8Tanch to meet new S•m•ritsns requirements. s always. there Is moreto do. We are runnlng at a signlficantfinanclal loss and Increaslngthe 8ranch's income is a top priority for 2024-25.1've no doubt we will rise to this challenge too- it wlll need many h•nds to do It but the peoplè who were collectlng at Alne Boe's autumn at the tyome, and the qroup that ralsed £S.(XXI runnlnq the 8rlghton IOK thls Spr1￿ have shown what teamvK•rk can do. Robln Webb Bramh Dlrertor io Samarltans- Brlghton Hove and Distrlct Statement of Trustee Res onsibilitles In res ect of the Accounts Year Ended 31" March 2024 The Trusttès •re fesponsible for pre￿ling the Trustees, Annujl Report •nd the fln•nclal ststements In accordance wlth the applic•ble l•w and United Kingdom Accountinq St•nd•rds IFR51021. Charity law requlres the Trustees to prepare Iln•n¢lal st•ternents for eKh financial year. Th• Trustees mu$t not •pprove the fin•ncial statements unless they are satlsfied th•1 they live 4 true and fair view of the sl•te of •ffalrs of the rh•rity •nd of the incornin¢ r•sources and appllcatlo of resources. it)cludini Its Incorne •nd expend6ture for the yL4f. In preyrin8 these fimncial statements the Tiustees are required to: Select suitable accounting pollcie5 •nd then apply them consistentlv Observe the rnethods and principles in the Charlti•s St*tem•nt of R•¢ommend•d Pr•ctke ISORPI Make judgements •nd estlm•te$ th•t Ire re•s0￿ble and prudent State whether applkable stanthrds have been folbwed. subject to •ny mlterhl departures dls¢losed and explalned in the financial statements Prepare the accounts on a eoin8 concern basis unless it is inappropriate to presum¢ th•t th• eharlty with contlnue in operatlon. The Trustees art rèsponslble for keeplng adequate and proper •ccounting records that •re sufficient to shcm and explaln the charitvs transactions Ind dlsclose with reasonab￿ accuracy at any tlme the financlal posltlon of the charlty and enable thern to ensure that the fin•ncknl statements compfy wrth the Charitie5 Act 2011, the Charity (Accounts and Reportsl R•8ulatlons 2(X)8 Ind the provisions of the charrtvs c¢Mstltution. Th￿ •r• •150 responsible for s•fe8u•rdini the assets of the chanty and hence for t*klNa reasonable steps lor the prev*ntlon and d￿*¢tIon of fraud and other Irrryul•rltles. li Inde endent Examiner's Re ort to the Trustees of Samaritsns - Brl hton & Hove District Independent ex•mlner's rem to the trusté•s o15•m•rlt•ns. Brlthton, and Dlstrkt I report to the charitys Trustees on my exlmlnatlon of the Kcounts of SI￿rItIn5- B[￿hton, Hove & D￿tr￿t l*he charity'l for the year ended 31" March 2024. Re5ponslbllltles and ol ry¢xt As the Trustees of the charity. you are responsible for the prewr•tlon of the accounts In *¢wrd•nce wlth the requlrements of the Ch•rbtie5 Art 20111'the Act,). vlng ￿tISfied myself that the acwunts of the chlrity •r• not requlred to be audited for this year under settion 144 of the Act and are eliiible for Independent examlnation, I report In respect of my examlnatlon of your charivs •c¢ounts as carried out under sertion 145 of the Act. In carrylng out my exarninjtion, I have followed th• Dlrections gNen by the Ch•rity Commission lunder section 1451511bl of the Art). Independent ex•mln•r's ststement I h•ve compl•t•d my ex•miNts'on. I coftfim) th•t no materlal m•tters have come to my •tt•ntlon In connection wlth the ex•mln•tlon l¥ln8 me c•us¢ to believe that.. l. Accountlni records were not kept In attordance wlth sertion 130 01 the Art. or 2. The accounts do not accord vAth those records,. or 3. The Iccounts do not comply with the relev*nt *ccountiThA requirements under the Ch•rlty (Accounts and Reports) Re¥ul•tions 20L¥ other than any requirtrnent that th• •ccounts live a 'true and fairf vlew whlch is not a mitter consldered as part of •n Independent eMmin•tbn: or 4. The accounts hove not been prepared in Kcordance with the Charltles SORP IFRS1021. I h•ve no con¢ems and h•ve Come acrom no other rnatters In connectbon wlth the eMmln•tbon to which yY>ur •ttentlon should be dr•wn In this report to •n•bl• • proper understandin8 olthe •ccounts to b• r••ch•d. Dr Shona Wardrop C4 Chariot House Llmlted Chartered Accountants 44 Grand P•r•de Brl8hton East Su55ex BN2 9a4 12 Samarltans - Brlghton & Hove Dlstrlct Statement of Flnancial Activities Year ended 31st March 2024 2024 2024 1024 202J 202J 202J Irrttynefrom.. 19.689 19,619 27,469 27,469 4.259 3.716 4259 4.207 4J07 J,716 4259 35 ••#¥rtrt•wA•d Expwditufeon.. 771 2.jjl 2.330 5,241 9.ljj 5.241 W*yklnitntfie¢w•munliy 1.719 7.500 40.09J 1.654 5.373 7.5110 .09J &Jpport¢oxs 44,791 44,791 55.994 59.611 61,447 J4J21 ,JQ21 x+J?O 2•• (J.J211 IMI.159 3.6251 IX+.5701 164.1951 14 5,146 .1461 i.fjij 11.6131 ij PAtMcllI8tl￿0f1Undi.' Tot41 fvfidsèftyjthtfowd l•thold I￿0& bullthnp*dlu*mwil •,676 476,017 405,•5J 92 $10 41JS• 476.017 41JS6 540.211 441.) 466,411 9h76 476 13 Samaritans - Brighton, Hove & District Balance Sheet Year Ended 31st March 2024 1014 2023 Tanwble •55ets Investments J14,800 44,785 319.314 74,572 Totsl Ix•d a••ts 393 886 Curv•rt ••J•ts Debtor5 Inve5tmmts C*sh * bmk WKI In h￿1 1.286 Sl.981 42.382 4.171 58.468 29.354 io li Totsl currnnt •wts 95,649 91,993 Crnlltor• *Jnounts lalllrydtsewlthln oneyear 12 10,438 9.792 Il•t <4Krnnt •••ts 82,201 444,796 476,087 FwKliolth• ¢h•lty Re5trlcted Incomefunds Unre#rlrted Funds 15 3,391 441.398 9.676 466.411 444,796 476,087 14otes I to 18 fvrm an Integrolpart of theseoccount& sign￿ on beh•lf of 411 Trustee Robln Webb Dlrectiy •nd Ch•lr.................................... Mlth•el M¢Gfr•4•n Trelsuier ..................................--... 14 Samarltans - Brlghton. Hove & Dlstrlct Statement of Cash Flows Year Ended 31st March 2024 1024 2023 Net incomelletpens•l justmentsfor.. Oepreclation chx8• wrlt•¢)ffs iosslthanl on Investm￿t$ Interest on investments Iln¢rthseilOecre￿ In debtors Incr*llOttr*a5el In cr4dllors 131.291} 164,19S) 4.514 1299) 14.2071 2.885 646 10.685 3.323 P.716) 694 14,551) P4•t ￿0*y1Th1O*p￿ad•d byop•rtlryKthAtI 7.751 57.761 C•th I•￿troM DI￿dends& Interest froffl Investmont {lncrNSe￿rthIeIn currffit •ssd Invertments Saleoflnb￿MenlS Purchase olln¥•stmffits Purchase of capitil assets Illt yo¥ld•d troffl In￿￿1￿1￿*14￿I•• 4.207 6,487 74.782 144,6961 3,716 18.738 7.394 15.060 40,7•0 Ch•wlnc•th durfwth• rnportlty p•ilod 13.029 142,701) atih• *¥1 •lth• i•portln¢p•rl•d 29,154 72,054 C4th It th• eTrdolth• r•wrtlw p•rlod Is Samaritans - Brf8hton, Hove & Distrlct Notes to the Accounts Year Ended 31st March 2024 Note 1: 8asls of prep•rntlon 1.1 Bwls of acc4>￿1￿8 These accounts have been prepared under the historical cost conventK)n with items recogntsed at cost or tran￿¢tion ￿lUt. unless otherwise 5t•t•d in the ielev•nt notelsl to these accounts. The accounts have been prepared In •¢corda￿e wfth: The Ststement of Recommended Practice-. Accounting and Reportin8 by Charitles preparin8 their accounts in accordance wtth the Flnanciol Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in January 2019,. and wlth The Flnanchl R•portin8 Stsnd•rd •pplK•bl• In th• Unbt•d Klnidorn and Republk of Ireland IFRS 1021,. and wtth The Charrtles Act 2011. The charty constltutes a publk benefit entlty as defined by FRSIO2. L2 GobN4 The Trustees consKl•r th4t. b•s•d on th• cufr•nt r•mr¥￿ posltbon and th• bud8et•d In¢om• Ind •xp•nditure. there are no material uncertslntlés th•t¢•st sttnlflc•nt doubt ¢)n the •blllty of the ch•rtty to continu• as a goin8 concern. Not• 2: Accountln6 pollcl•s 2.1 ReCo￿ttl0n of Inc(Mn• Income Is reco8n15éd in the Statement of Fln•ncl•l Actl¥ltl•s (SOFA) whqfi: The charity becomes entitled to the rt50urces,' It Is more Ilkely than not th•t the trustees will recelve the resour¢•s; •nd The monetary value can be measured wbth sufflclent reliablllty Ofts•iilr There has been no offsettln8 of Issets ind lknblllt*s. or Income •nd expenses, unltm requlr•d Of permltted bythe FRS102 SORP or FRSIO2. Grants and don•ilons Grants and donations are onfy included in the SOFA when the general Income recognitbn crtterla Ire rnet15.IOto5.12 FRS 102 SORP). In the use of performance relat￿ gr•nts, income is only reccqnised to th• extent that the ch•rity h•s provided the specifled goods or servlces as entltlement to the grant only occurs when th• performance related Condit￿n$ are met {5.16 FRS102 SORP). Legacies are includtd in the SOFA when receipt is prob•ble, thit is. when there has been grant of probate, the executors have estsblished that there are sufficient assets in the estate and any conditions attached to the legacy are either wfthin the control of the charlty or have been met. 16 Tax fed•lms on don•ikns WHI ￿ft$ Gift Aid receivable Is Included in Income when there i$• v•lld ded•r•tlon from the donor. Any Grft Abd amount reco¥ered on a donatlon is considered to be part of that gfft and is treated as an addrtion to the sarne fund as the inIt￿l donatlon unless the donor or the temis of the appeal have specified otherwise. Contractual Income •nd pwfomiwce rnlated Irants This ig only included in the SOFA once th• ch•rity has prO￿ded the rel•ted iood$ Of servkes or met the perforn)ance rel•tsd c<>nditions. Donated goods are measured at falrvalue (the amount for wh￿h the asset could be ex¢han8edl unless Impfartlcal to do so. Goods donated fof on-ioinq us• by the ch•rrty •r• rK(4ni¥•d •% tsn8lbl• Ilxed •ssets •nd Included In the SOFA •$ Incomlni resources when recelv•ble. Glfts In klnd for use bv the charlty are Included In the SoFAas income from don*tk)ns when receiv•ble. Don•ted s•r¥lces •nd l•dlftles Don•t•d s•rvke5 •nd f•cllltles are included In the SOFA vknen recelved, at the ￿lue of the ilft to th• c￿rity, provlded the v•lu• of the gfft c•n be me•sured rell•bfy. Th• ¢hafity relies on the Un￿ld contributlon of volunteefs In pursuit of the S•m•rlt•ns' vlsk•n and In provldinq the neCes￿ry support •nd adminlstrntlon, However, it is Impr4rtkal for thelr contrlbutlon to be m￿Sured rellibly for accountini wrpos•s. Sypport costs Support costs h•¥• ￿ert •lloc•ted between iov•rn•n¢• costs and oth•f wpport. G¢)v•rn•nc• costs comprlse all costs In￿1ving publ1¢ •cwuntsbillty of the ch•rbty and its complwnce wrth regulation Ind ood prnctke. Volunteér help The v•lue of •ny vdunt•ry help recelved Is not Included In the •ccounts but Is descrlbed in the trust•• report. In(￿Me from InterwL roy*ltl•s and dMd•nds Thls is included In the accounts when receipt is probable and the amount r•c¢iN7ble can be measured reltsb￿. In¥•slrn•rt g•lns •1￿ This include5 any realised or unre•lised g•ins or losses on the ￿le of Investments and •ny pln Of loss resultini in revaluin8 Investments to market v•lue at the end of the year. 2.2 Expendlture and Ulbllllles Llablllty Yocognltlon Liabilhies are reccqnlsed where it is more likely th•n not th•t there is • legal or construrtlve oblqatr"¢)n cornmittln8 the charity to p•y out resources and the *m¢)unt of the obllgatlon can bt measured re•soMble certalnty. 17 Supm costs Support Costs have been allocated between 8overnan¢e costs •nd other support. Governance costs compflse all costs involving publk accountsbility of the charity Ind its compli•nce wlth regulalion and ood prnctice. Support costs mosdy fel•te to k••plng th• eh•riVs c•ntr• op•r•tional 4nd thIr￿* th• ¢harttrkini in the community and iaislng fund$ woukl be small and arbitrary. kcordin8ty. no s￿h apportlonment has been made. Defefred Income No materlal rtern of deferr•d iD¢orn¢ h•$ b¢•n In¢lUd￿ in the •ccounts. edito The charity has credltors which •re measured at settlement •mounts l•ss •ny tr•d• dlscounts. Pro¥lslffi ts Il•bllbll A liablllty Is measured •t recognltion •t its historbul cost and then subsequently me•sured It the best estim•t• ot the amount r¢qulr•d to settle th• obllg*tion It th• r•porting d•t•. 8a$lc Ilnwbdal knstruments The charrty accounts for ￿$1¢ fina￿1•1 Instruments on initlal reco8nitK>n as per ￿￿11￿Ph 10.7 FRS 102 SORP. Subsequent measurement is as per ￿ra811phS 11.17 to 11.19, FAS 102 SORP. 2.3 Ass•ts T•nOble flx•d a5S•ts lor us• by th• tharlty These are upitslised rf they can be used for More than one year ond cost mort th•n £l.OCKJ, Prlor to I" J•nuary 2024. this Ilmit w•$ £5(X), Th•y ale v•lued It cost. D•pr•¢latlon r•t•s *r• 1ppll•d Is follows.. Le•sehold knnd Leasehold buildinz Fixtures, fith'n8s, furniture & equlpment Ov•r the Ilf• of the le•s• on • rtr•*ht-Iln• b•sls 2% on i straight-line basis 25% on • reducin8 bal•nce b•sl$ Investments Fixed asset investments in quoted sh•red, traded bonds •nd simllar investments are valued initially at Cost and subsequently at flir value (their market v•luel •t year end. The same treatment Is applied to unlisted investments unless falr value cannot be measured reliabty in which c•se it 15 me•surtd at cost less irnp4irment. Debtorg Debtors {including trade debtors and loans receI￿ble) are measured on inltial re¢rynrtion at settlement amount after any Ir4de d15counts or •mount advanced by the charrty. Subsequendy, they •re rn•asured at the ush or other consider•tion experted to be recebved. Cufrent asset Inveslments The charity has cash and cash equiv•lents wlth • matur+ty dlte les$ th•n ¢)ne ye•r. These include cash on deposit with a maturlty date of less than one ye•r held fof investment purposes rather than to meet short term r*sh commitments as they fall due. The ¢h•ftty •c¢ounts for these balances •s bask fin*ncl•l instruments. 18 Note 3. Analysls of Income Fundj zoz4 nds 2014 202J 2023 2023 Oon¥ions& Glfts L¢eati•s fjift lJ.099 13.099 s,oc 1.590 IS.274 10.0 2.196 27,469 15.274 io.ooo 1.590 Gra)t5 Vnres¢rict•d Cffttr* SamMltTh. Toia Gr￿1$ 2.5ZZ 2,522 4,259 4,259 1.640 1,640 Intoreii In¢orn• j.lzi 1.085 J,121 1,085 2.909 •07 107 Note 4. An•1￿5 ot expendfture nds 2024 Fundi 2023 Fundi 2023 2014 2024 2023 Don*iry*i 175 103 675 103 869 1,467 1,467 Trf41 778 774 2,336 Dlr•¢t rostL Listffiity 5ff¥l¢* ih*cornmunllV Ooft•tlon to Swnthtw¢￿raI ch￿ty &Jpport coAslnote51 5.248 9,113 5.24• 43.941 1,719 7.500 40.093 3,6S4 S,373 7,SlX) 40,093 34,•28 44.791 44,791 Totsl SS.216 3.6S4 58,870 59.152 96.316 19 Note S. Support Costs 2014 2023 Rffrubtmwt, Mlectbon & tralnlni Cw*tre prunlsaco Cthtre yJpp11•5 Tolephon4 technolow4 rqpairs Voluntev C¥t Go¥ern•¢* Flnance D•proriation wdteoffs 1.724 16,412 2,716 5,679 774 2,096 1,255 4,5 14 4,923 970 9.750 4,079 4,269 2.986 1341 10,685 9.894 40.O•J 44,791 Support costs mostly rel•te to k¢epin8 our c¢ntr¢ operntion•l •nd therefore our listeniw ser•ice. * coré charltable •rtivlty. Any •pportlonment to Worki￿ In the cornrnunity and raising fvnds would be small and •rbitr*ry. A¢cordln¥ty no such •pportK+Trrnent h•s been m•de. Note 6. Independent ex•mlnerfs fee 2024 2023 Indépendent •x•min•r's fee Totsl 260 2.460 The 2023 charge included the fee for the independent examination of the Annual Report and Ac¢ountg for the ye•r ended 31st March 2022 of £1,2iJ) as well •s the accrual for the year ended 31st March 2023 of £1.260. t4ot• 7, T•nilble flx•d assets 2011 202J iou 2S1.414 $7.•10 405.912 411.1 lJ6.SlYI 91,$1? FFF•e•Jiu*wthis Addillons Dispxa 1.5•2J 7.JY 7.J94 $7J•O 405.•12 251.4M 96,517 Ih*#¥tofth•wi 5.1 JlJ14 51.7JJ I,lJ5 [92.5491 11.417) 4.5 IllJ,5511 FFFSE ￿luStm•nts 11.•971 2.417 151 1.gjo 1)32 5J54 J4W $0.9•4 91.1 5.102 32,9J• 18.651 16,661 i￿.)82 6J.603 9.329 J19.314 219.599 27.035 146.634 246,311 10.416 I30￿3$ 92.569 65.5 9339 Alth*•ftdolthiw¥ 71 319314 20 Leasehold land and bulldln The leasehold interest in Unit 1-3 Dubarry House *qs acqulred urrfler • transfer of undertaklrq Irom the predecessor charlty on l Aprll 2017. The predecessor charlty had Kqulred a 999-year lease In the proptrty irom 24th June 21x13 for a premlum eA £29),0￿. Legal fees related to thls tr•n51rti¢Jn Y￿re £1,484. Any expendlture on ImprovEment5 to the leisehold buildirqs were added to the cost of the lease￿Id land and buildings. The prede¢e5$0r thirtt￿$ pollcy for the deweclatlon of the leasehold l•nd •rrfl bulldlnis W•5 2% per •nnum on a strnlqht-llne b•sls. Immedl•tely prlor to the tr•rthr to ￿MarItanS Brlghton Hove and ￿$trirt t property w•$ recorded •t cost £342,098, •ccumuloted depreclatlon £93.957 and net book value £248,141. On acquisition on 1st April 2017, S•marltan$ 8riihton Hove Ind Dlstrlct recorded the property In lisattountl records at these values and contlnued wlth the same amorti5ation pdicv. Followlrq • revbew of flxed assets and thelr •c¢ountlw the premiurn P•KI for the 999 ye•r le•se •nd th• rel*ted l¢qal Costs are now belni shown separately as leasehold land. The costs Ineurred slnce acqulsltlon of the le•se on Improvements to th• bulkllna ar• shown is le•se1￿k1 bulldlngi. The leasehold llnd is beifvd amortlsed over the life of the le•M. The le•sefrold bulldlni Is belr8 deprecl*ted it 2% of cost on • straiiht line basi& In or(ler to reflect thls approach, the cost shown in the attount5 lor the ye•r ended 31st March 2022 of £348,CQl h•$ ￿en spllt between l•nd1£251.4841 Jnd buildlny1É96,5171. The Kcumulited depreclation as at 31st March 2022 In the attounts for the ye•r to that date of £128,402 h•$ been replKtd by £4.850 for the land •nd É30.983 for the buildinqs. The￿ •r• th• fiqur•s •rrl¥td •t from •pplylw th• ab depre¢l•tion pollcles to ihe leasehdd land •r*d buildln8s frcrfn ihebr orfwn•l •cquisrticn by the predecessor chartty. The resultant credit of £92.570 been credited to unrestrf¢ted reserves as at 1st April 2022. Flxtwes, fltdnzs, furnlture & equlpm•nt Followlni • rnvléw of flxed assets. the foll￿￿4￿8 •djustments h•ve been m•de In the current ye•r. Item5 Indlvldually ￿tIr* £500 or less t￿t hiv• b••n uplt•lls•d In th• ￿$t w•re wrltten off. Th• •mtyJnti InvO￿ed W￿re Cost 6.026 2.W3 3.223 Accumul•t•d depreci•tlDn •$ •t 1st Aorfl 2022 Net book ￿lue •s at 1st Aprll 2022 R•v•nu• 4t•ms t￿t had been upltsllsed In the p•st ￿ere wrltt•n i)ff. Th• •mounts **re: 6.026 2.WY 3.223 Accumul•ted deyeclatlon ￿ •t 1st Aprfl 2022 Net book v•lue •s at tst April 2022 Residual balances related to the shop, whox ￿1$¢ w•$ temilmted In Auiurt 2020 were wrltten off. The •mounts invdved were: Cost Accumulated d•pr•ciation as at l$t April 2022 Net lyx>k value as at 1st April 2022 1,467 21 Note & Flxed ¥￿t Investments CAFFlxed CAFEqulty CAFE5G CAF Fixoj iDt•Jost fvnd 2023 C￿E￿ty ljnd 7023 T+) 1024 1024 1014 2014 1023 V4y••¢ 5Mof Addltlcffjs 'spwA5 G￿nI{Lo￿l*]rt dispw G•lnAL•4)4x rtAly# 74.572 44.696 (74.782 210 JJ,951 43.937 77.1>5 44,696 (30,0161 (44.6961 S97 161 13.3231 44,71S 44.715 30,473 44.099 74.572 Not• 9. D•btors 2024 2023 Pfewyments & •ccrued incom• Other debtors 1.286 4.171 Total 1,286 Not• 10. Cuff•nt *￿•t Inv•stm•nts 2024 2023 Short term cash investments 51,981 Totsl 58,468 Note 11. C•sh at b•nk and In h•nd 1024 2023 Cash atbank and on hind Total 42,382 42,382 29,354 29,354 Note 12. Cr•dltors: amounts f•llln8 due wlthln I year 2024 2023 Accruals & deferred Income Other creditors 10.438 9,745 47 Total 10.438 22 Note 13. Analysls of net assets between funds Unrestrlcted Restrlcted 2024 2024 Total 2024 Tangible assets Investments 314,800 44,785 81,812 441,396 314,800 44,785 85,211 444,795 Net current assets 3,399 3,399 Totsl net assets Unrestrlcted 2023 Restricted 2023 Total 2023 Tangible assets Investments Net current •$5ets 319,314 74,572 319.314 74,572 82.201 Total net assets 466 412 Not• 14. Mov•m•nt In funds G•ln ¥412023 Inc•ffl• Tr•n￿lI 311312014 Tot•1 unreslrfcled fwbds 466 io 299 Restrkted Funds Major Donor Fund INote 15] NHS Suicide Preventlon Fund INote 161 Prison Fund [Note 171 4,696 11,2981 3,399 4,980 {4.9801 11661 2,522 12,3561 Tol•l festrlctod funds 5,146 Toi•l 476,086 28,058 59,648 299 444,797 23 m0￿ment In funds prfor year In¢ome IExpernesl Tr•nsfers V411023 311312024 Unrestricted funds Leasehold land & bulldlnes •dlustment15¢e Not• 71 3n,074 92,570 Unrestricted funds- adjusted 464,644 Des*nited Funds 33,779 31,185 (61,487 35,392 133.rnl 13,323) 466,410 T¢)tal unrestricted 498.423 31.185 161.487 1.613 13.3231 466.410 RestrKted Funds Major Donor Fund NHS Suicide Prevention Fund Pri50n Fund - Central S•ms GWR Fund- Centrnl Sams 34,728 4.980 130,032 4,696 4,980 4,259 12,6461 12.1501 11,6131 2,150 Total restrkt¢d funds 41,858 4,259 134,828) 11,6131 9,676 Tot•1 540,281 35,444 196,316) {3,3231 476.086 Not• IS. R•strfct•d funds- Major donor fund The charity recebved • restricted donation of £37.500 In 2020-21 whkh was given by • rna￿r donor for variou$ communlty proie¢ts wlth • focus on young people. During 2023-24 • further £97 was spent on sepékes rel•ted to th¢ 5HU5H inlm*t•d films for schools. •nd £1,2Q) on • s¢xhl cut of th• '8ehind These Eye< fllffl for YOU￿ people. Durin¢ 2022-23 £30,130 was spent on the SHUSH anlmlted films for sch1￿1$ •nd rehted s•r4iceJ. Not• 16. Aestrltttd funds- NHS Sulcld• Prnv•ntlon fund The charity m4de • successful applic•tlon for a £9,980 grant In 2020 from the Sussex Suklde Pre¥ention Fund. It w•s awafded for • project to develop three short 'Listeners S•ve Lb¥es' films wlth HMP Lewes. They aimed to addre$5 the fact that prlsoners are particularly vulnerable to suiclde and self-harm durinq the flrst 3 days after arrlving In prlson. A good start was made with H MP Lewes and Gusto Film. However. coMbinat￿n of COVID restrictions and prison stsff shortage5 5tolled the project. The central Samaritsns charity has now produced a fllm with broadly similar objectives for use in prisons throughout the country. Given the orqoing diffKultles with stsff 5hort•ges and the release ol the centr•lty preyred film. durl 2023-24 it was concluded, In conjunction wrth the HMP Lewes, that rt woukl not be worthwhilt to contlnue with the projert. The charrty contacted the Suicide Prevention Project Officer to whom th• grant application had been submitted in September 2020 about how the balance of the funds should be used. We obtained approval that the charity could keep the fvnd5 and repurpose them for suicide prevention activity. The Trustees decided to app￿ these fvnds towJrd5 the Costs of the '8ehind These Eye< projert. As • result, there Is a transfer of £4,980 from restrirted to unrestrlcted funds in 2023-24 I£Nil 2022-23). 24 Not• 17. R•strfrt•d funds- prf￿n Fund Funds are received to cover all or part of the costs of our work in HMP Lewes to prwde emotioMI support. Central Samaritans recei¥es a grant from the Ministry of Justice.. HMPPS and •ll¢x•tes amounts to relffint Samaritans Branches. Related expenditure is recorded as restricted expenditure. To the extent that the grant received is insufficient to tovèr the dlrect costs, the difference is met from unrestricted funds. The grant received for 2022-23 was a little more than the direct costs, and confhrmètbon was obt•ined that the excess could be transferred to unrestricted fund5. The direct costs for 2023-24 emceeded the grant by £43. This grant was received in 202>24. The 8rant for 2022-23 exceeded the direct costs by £209. This grant was fecerved late in 2023-24. Accordingty, there is a £166 transfer from restrbcted to unrestricted reserves in 2023-24 I£Nil 2022-231, Note 18. Trnn￿¢tlons wlth r•l•t•d partles t￿ringthe year payments In total of £3612022-23: É661 were made to l Trustee12022-23'. 21 to relmburs• travel and other out ol pocket expenses. There were no other tranucts'ons undertaken wlth related partles. 25