SAMARITANS:. Brighton, Hove & Distrlct Samaritans- Brighton, Hove and District Registered Charity No: 1170866 Report and Accounts Year Ended 31st March 2025
Samaritans- Brighton, Hove & District Re ort and Accounts Year Ended 31st March 2025 Table of Contents I. TRUSTEES, REPORT......................................................................... ..... .... .. 2. DIRECTOR'S REPORT.................................................... 3. STATEMENT OF TRUSTEE'S RESPONSIBILITIES.......................................... .10 4. INDEPENDENT EXAMINER'S REPORT................. ........... ... .. .. . .11 5. STATEMENT OF FINA14CIAL ACTIVITIES............... .12 6. BALANCE SHEET........................... .. .. ..13 7. CASH FLOW STATEMENT........................................... .14 8. NOTESTOTHEACCOUNTS....................................... .15
Samaritans- Brighton, Hove and District Trustees, Re ort Year Ended 31st March 2025 TheTrustees present their report and the financial statements for the year. Constitution and Commencement of O erations Samaritans- Brighton. Hove and District (the "chariv) is a charitable incorporated organisation {ClO registered number: 11708661 and an affiliated branch of Samaritans, which is itself a company limited by guarantee (registered company number: 7573721 and a charity registered in England and Wales {219432) and in Scotland {SC040604). The charity was registered as a charitable incorporated organisation with the Charity ComMs1on and commenced trading and operations on 1st 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 Samaritans that reaches back over 55 years. Ob"ectives and Activities The objects of the charity, set out in our Constitution, are to: Enable persons in Brighton, Hove and District and the surrounding area as well as elsewhere who are experiencing feelings of distress or despair, including those who may be at risk of suicide, to receive confidential emotional 5UPPOrt at any time of the day or night in order to improve their emotional health and to reduce the incidence of suicide- Promote a better understanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health,. and Collaborate with and support Samaritans Central Charity ISCC) and its affiliates in fulfilling these Objects. Our Vision is that fewer people die by suicide. We aim to achieve this by: Reducing the risk factors that make some people more likely to take their own lives; Ensuring that people who are at increased risk of suicide are supported; Making it less likely that people who do experience suicidal thoughts act on them- Reducing the likelihood that people will develop suicidal thought5. We are Committed to the following values: Ustening - Exploring feelings alleviates distress and helps people to reach a better understanding of their situation and the options open to them. Confidentiality- If people feel safe. they are more likely to be open about their feelings. Non-judgmental - We want people to be able to talk to us without fear of prejudice or rejection. People makin6 their own decisions - We believe that people have the right to find their own solution and that telling people what to do takes responsibility away from them. Human contact - Giving people time, undivided attention and empathy meets a fundamental emotional need and reduces stress and despair.
Achievements and Performance in 2024-25 Samaritans Brighton, Hove and District is responsible for contributing to the achievement of Samaritans, vision across a large area of Sussex, from Shoreham and Henfield in the westto Newhaven and Lewes in the east, and Haywards Heath in the north, including, of course, Brighton & Hove. To bring about the vision that fewer people die by suicide, our cohesive and diverse community of volunteers 15 committed to the promotion of better understanding of suicide, suicidal behaviour. and the value of expressing feelings. We give our undivided attention to any caller who is feeling distress or despair. We aim to be there to listen 24 hours a day. seven daysa week. It isthe core of ourwork. Everycaller receivesa consistent service of the highest quality- Even in acute distress, our callers feel held and heard, in control of their own choices, but less alone. We bring Samaritans to local people and organisations- above all to individuals and groups more at risk of suicide and those who work with these vulnerable people. We listen to them and we learn. We look after each other. What we can do for our callers and our local community relies entirely on the motivation, ability and capacity of our volunteers. We nurture that motivation through the kindness and compassion we show each other and the ongoing development we receive. We listen to each other. Through our work together we gain new skills and perspectives, strong friendships, and sense of purpose. We hope other branches are inspired and encouraged by what we do. We are proud to be members of Samaritans- Brighton, Hove and District. During 2024-25. we focused on: Strengthening the quality of our listening Looking after each other Taking Samaritan5 to local people and organisations Strengthening the quality of our Ilstenln8 Delivering a high-quality listening service to callers, over the phone, using email and webchat. is the CO of what we do. Over the year, we answered an estimated 25,50012023-24: 23,4701 calls, made 21012023-24: 231) outgoing calls, had 39012023-24: 3761 online chats and replied to I,10012023-24: I,(X)01 emails. We are no longer able to see callers face-to-face at our centre but we gave emotional SUPPOrt to people at event5 Outside the Branch. We were in the first group of branches to transition to Samaritans, new online communications platform, the Listening Centre. (The change meant data about our seNices in the second half of the year were UnlIable. hence the estimated figures shown above). We switched the online chat service to the new platform in June 2024 and the main listening *rvice switched over in October 2024. The main difference for volunteers was the move away from traditional telephone handset5 to a fully internet-based service. We held a series of online webinars in advance for volunteers to look at the new system and gave additional training during the autumn. The transition went very well. Most listening volunteers had become used to services like Zoom and Teams so they moved across comfortably to the new system. After a few technical, teething problem5 With some fiddly system settings the system has seen noticeably fewer problems with line quality or dropped calls.
To enable us to deliver our service for as many hours as possible each week in 2024-25, we continued to develop our volunteer recruitment, training and on-going mentoring. We successfully recruited and gave core training to 56 new volunteers during the year. 43 of whom went on to complete mentoring and embedding. By getting to know new volunteers early on, we were able to match new listeners closely with their mentors, easing the transition to answering calls and generating an earlv sense of belongingto the Branch. We also grew our mentor team, delivering refresher training during the year, and offering as much flexibility as possible to mentors and mentees alike. As a result of ongoing efforts to improve selection, recruitment and training, and despite saying goodbye to those who had to leave us, our listener numbers grew and the number of listening numbers in the Branch was 183 on 31 March 2025 lout of a total of 2Crf) volunteers). We aim to embed a culture where volunteer5 learn from and support each other as a normal way of working. With this in mind, we held four 'listening to each othel weeks over the year, alongside our now well-established peer review process. We introduced a 'module of the month, programme of ongoing training to help refresh and extend skills throughout the year. These included sessions on EDI, neurodiversity and written word. In addition, listening volunteers attended ongoing training days in September or November as a way both to spend time together and to reinforce skills. To improve sign-up for hard to fill night-time shifts, we expanded our team of night-time debriefers and leaders so that those filling night shifts get the support they need at the right time. Looking after eath other We continued regular contact with new and existing volunteers, through our dedicated volunteer support team, who checked how things were going inside and outside the Branch. We welcomed 43 mentees and two volunteers who transferred in from other Branches. Our team of 'new volunteer buddies, and our 'transferring volunteers lead, gave them focused support during their first year in the Branch. We kept in touch with volunteers who needed time out and provided a 'return programme, to help them re-engage. Alongside ongoing support, we encouraged those that could to contribute to the non-listening work that is $0 essential to keeping the Branch going. We are proud to have had over a hundred listening volunteer5 who managed to help the Branch above and beyond the time they give to callers, as well as havin8 17 support volunteers, who typically contribute as an integral part of one or more teams in the Branch. We continued striving to ensure the Centre remains a safe, friendly and relaxed place for volunteers to train, listen to callers and get together. A major operational challenge was ensuring easy and safe access while our freeholder carried out major works to construtt a new storey on top of the building. The work caused the automated door at the main entrance to malfunction and led to an accumulation of dirt and pigeon filth at the Centre entrance. When the work was finally finished. we were able to put the automatic door back into service and upgrade to more powerful outside lighting for the car park. Inside the centre. volunteers continued to benefit from improved information available in the listening booths as well as a "homelv, kitchen area. Another improvement has been the installation of racks in the kitchen for listening volunteers to store their headsets, which has led to a reduction in 105t and broken sets. We continued action to embed equity, diversity and inclusion {EDI} in all that we do. Branch volunteers shared their experiences and perspectives of life and Samaritans through a series of 'storytellin¢ articles; new volunteers had a named volunteer 'buddy' to support them through their journeytofull membership of the Branch; and we bulk EDI thinking into ourongoingtrainingsessions, taking steps to make them accessible to all. We looked at ways to increase diversity within the branch for example by reaching out to groups who have not traditionally become volunteers so our membership more closely reflects our local communtties. We aim to value difference and ensure it never becomes a limitation.
Taking Samaritsns to local people and organisations We continued to work hard in the local community, to bring Samaritans to people who are at a higher risk of self-harm or suicide and to those who work with these vulnerable people. We aimed to make our services as inclusive as po55ible and raise awareness of them more widely. Our thanks go to all the volunteers whose passion, commitment and generosity gave life to this work. Providin emotional su ort outside the Branch Our amazing team of fifteen volunteers, from Brighton and Eastbourne branches, continued to support Listeners at Lewes prison. We trained two cohorts of new Listeners during 2024-25, and had ten at the end of the year. Because of a high turnover. due to moving on and release, we regularly haveto start a new campaign, selection and training of new Listeners. Our award presentations when Listeners complete their training. with their visltor5. our Branch Director and a Governor present, are always joyful celebrations. We provided ongoing weekly support through debriefs. In addition. we continue to be active in officer training on the Listener scheme, and were invited to participate in staff wellbeing days. We continued our partnership with Cruse East Sussex to support clients on their waiting list in need of special help. Due to internal changes in Cruse. we had only 2 new referrals in the year 2024. However. we have been assured thatthis does not reflectthe way that Cruse would like it to be. They continue to value greatly the support we give their clients and in future we can expect there to be significantly more referrals. We also supported 'Facing the Future,, a Samaritans-led project on Zoom, that gives those bereaved by suicide the opportunity to share their experiences and feelings with others who have lost people in the same way. We continued to build our relationships with railway staff at local stations and to offer focused support. Reachin eo le who are more at risk of suicide Wefocused on strengthening relationships with keyorganisations whosupport those more vulnerable to the risk of suicide, primarily through the Brighton & Hove Suicide Prevention partnership. We were approached by national charity Friends. Familles and Travellers (FFTI, representing the Gypsy, Roma and Traveller communities, to pilot a call-back service for Gypsies and Travellers. We put in place a memorandum of understanding covering the service and briefed listeners about its introduction. FFT trained about twenty listeners and the referral service went live in March 2025. Raisin awareness of our service Participation in large local events. especially Pride and Trans Pride. enhances ourvisibility and is much enjoyed by our volunteers. In 2024. over a hundred volunteers from fifteen different branches in the region joined the Pride parade. And we had a strong presence at Trans Pride, with representatives from Eastbourne and Reigate branches joining us at our well-attended stand. The branch again turned out in force at eight railway stations in the region, for Samaritans, 2025 Small Talk Saves Lives {STSL) campaign. Some 38 volunteers gave out over 3,500 leaflets and cards encouraging people to start conversations if they think someone may need a kind word. This yearthe two-weeks of mainly early morning events were supported by British Transport Police whose officers attended every session. We were alsojoined by MPfor Mid-sussex Alison Bennett at Haywards Heath; while ITV Meridian news filmed at Brighton station. FolSowing STSL transport police are carrying Samaritans contact cards. We also continued to provide (figltal resour5 for teachers and films for young people; and held well- being and awarene55 events at the Universities of Sussex and Brighton and local sixth form colleges.
We reviewed Samaritans crisis and general information slgnage at high-risk spots along the seafront from Hove lagoon to Saltdean, in partnership with Brighton & Hove City Council and the RNLI. Reachin eo le who can reach others Following the successful pilot of our training for clinicians and other front-line staff with a Primary Care Network IPCNI in Brighton in 2023-24, we provided 'Listen like a Samaritan, training to another PCN in the city. Further extension of our training was overtaken when the Brighton & Hove Suicide Prevention Partnership went out to tender for provision of primary care suicide awareness and prevention training right across the city. After doing our due diligence on the tender, we decided that we could not meet the scale and requirements of the bid. We continued to offer'Listen like a Samaritan, workshops to other organisations, such as the Institute of Employment Studies, University of Brighton, Aviva and Mid-sussex Voluntary Action. The workshops promoted good listenin& generated income and raised awareness of our service. Financial Review Results for the year We report a total net surplus of £7.9(XJ for the year12023-24'. net deficit of £31,291) acr055 both restricted and unrestricted funds. Total income was £73,894 (2023-24.. £28,058). Total expenditure was £65,01012023-24: £59,648). These headline numbers are explained in more detail below. Restrirted funds We spent £4,27712023-24: E3,6541 of our restricted funds during the year. As a result, our restricted funds reduced to £12112023-24: £3,398). The m05t significant item of expenditure was the creation of a new short film for young people entitled 'A Calr. Our restricted income was £l,00012023-24: £2,522). This was from a donation restricted for use on a celebration for all volunteers to mark the end for the outgoing Directorfs tenure. In 2023-24 £2,522 of grants towards our work at HMP Lewes was treated as restrirted income. Following information received in March 2025 from Samaritans Central Charity. this grant income is no longer treated as restricted from 2024-25. Unrestritted funds We had a surplus on unrestricted fund5 of £11,177 (2023-24: deficit of £25,013}. This increased our unrestricted reserves to £452,57512023-24: £441,398). During the year, we received £63,190 (2023-24.. £14,689) in income from fundraising events, donations and related gift aid, excluding legacies. Direct costs relating to our listening Service were £9,19312023-24: £5,904}. Direct costs related to working in the community were £4,56112023-24: £1,719). Support costs, excluding depreciation and the central chae were £29,518 12023-24: £30,656). Support costs mostly related to keeping our centre operational and therefore our listening service. Any apportionment to working in the community and raising funds would be arbitrary. Accordingly, support costs are disclosed 5ep3rately. Raising funds In 2024-25. our expenditure was over £60,0001£165 a dayl to run all the Branch's activities. Apart from a little over £2.000 received from the Ministry of Justice- HM Prisons and Probation Service {HMPPSI, to cover all or part of the costs of our work at HM Pri50n (HMP) Lewes, we got no support from SCC or local or central government. Instead, we relied entirely on unpaid volunteers for all we did.
Having experienced a deficit in each of the previous three years, in 2024-25 we started a multi-year income generation plan. which included offering external trainin& inspiring more of u5 and those we know to make a regular gift to the Branch. building relationships with local businesses and other partners, participating in fundraising events and ensuring that the need to fund our future is better understood within our volunteer community. As a result of this much increased and more varied activity, over the year, we raised £69,62912023-24- £23,851). A regular donation of £14 a month raises the £165 needed to keep the Branch running for another day each year. Funding from our wonderful regular donors {including Gift Aid) raised about £7,8 in 2024-25, covering around a month and a half of normal costs. We also received an anonymous donation of £12.500 {including gift aid}. £1,000 of which was restrirted for use to thank volunteers. Everything else came from actions taken byvolunteers to fund our future, including collections at the Dome and Theatre Royal, runners in marathon, Iok and other events, a fundraising auction and other events. We are fortunate to have some great supporters and particular thanks are due to the following for helping us in 2024-25- Legal & General PHX Gym Rotary Club of Lewes Price of Football pi)dcast Carousels Deur Evan Hansen-Theatre Royal Sarah Millican Our anonymous donor Our runners in the Brighton marathon, Iok and half-marathon Those supporter5 who shop through fundraising sites Our regular and irregular donors. Our aim is 2025-26 is to learn from the experience5 of 2024-25 $0 we build on known successes and expand in areas where there is room for improvement. It will be difficult to match the success of this first year but the Funding Our Future team will continue their efforts to ensure the branch has a Sustainable financial future. Reserves Policy We have a reserves policy to enable continuity of service should we experience a sustained income downturn, or should other reasonably foreseeable losses crystallise. Our target range for free reserves in 2024-25 was between 12 and 24 months of expenditure, excluding depreciation. At 31st March 2025, we held £141,707131 March 2023: £126,598) in 'free' reserves. Free reserves are the total unrestricted reserves of £452,575, less reserves tied up in tangible fixed assets of £310.868. Total expenditure, less depreciation, for the year was £61,07812023-24'. £55,133). Our free reserves represented 28 months12023-24.' 28 months) of this expenditure. Our target range for free reserves in 2025-26 remains between 12 and 24 months of expenditure. excluding depreciation and is between £62,200 and £124,000. This will be reassessed from time to time, having regard to our fundraising capacity at that time.
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 ale invested in a low-risk ethical and/or sustainable equity fund to obtain a financial return, subject to prioritising security (investing with regulated counterparties) then liquidity (appropriate maturity Pfofilel over yield. In 2024-25. our funds were invested in the IFSL CAF ESG Cautious Fund, whose value at the end of the year was £66,801. As at 315t March 2025 44% (31° March 2024: 32%) of our cash reserves were invested in this fund, in line with our investment policy. Risk Mana In planning and reviewing activities in 2024-25, the Trustees had regard to the Charity Commissions, guidance on public benefit. The Trustees are satisfied that the activities undertaken by the branch meet the charivs purposes for the public benefit. ement The Trustee5 maintain a branch risk register, which 15 reviewed regularly 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 of risks. This policy include5 Trustee Indemnity Insurance. Trustee Governance and Mana The branch 15 bound by the terms of it5 Constitution. dated I" April 2017. The Constitution is available on request from the secretary at the registered office. Full governance and management details are included in it. ement 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.
Reference and administrative details Principal Iregi5tered) address: Unit 1-3. Dubarry House, Newtown Road, Hove BN3 6AE Trustees The Trustees who served during the period of the report were.. Director and Chair- Robin Webb {to 31 March 20251 Director and Chair- Mick Macve (from l April 20251 th Re-elected at AGM on 11 July 2024: Michael McGowan~ Treasurer Alison Meekings- Branch Secretary Bernadette Hopper- Trustee Catherine Page- Trustee Fiona Harrison - Trustee Sarah Webster- Trustee Simon Crompton-Trustee simon England-Trustee Deputy Directors (from 1° April 2024) Selection and Recruitment - Michelle Pearson Core Training - Mick Macve Mentoring and Embedding- Mandi Stokell Ongoing Mentoring and Training-joanna Moyse Volunteer Care- Anne Ferguson and Alan Johnson Working in the Community- Clare Levi Centre Operations- William Faas Independent Examiner- Dr Shona Wardrop CA, Chariot House, 44 Grand Parade, Brighton BN2 9QA Bankers- Barclays Bank UK PLC Solicitor- Osman Ward & Sons, 37 Church Road, Hove BN3 2BW Independent Examiner A resolution to appoint Dr Shona Wardrop CA of Chariot House Ltd was passed at the AGM on 11 July 2024 APPROVED by the Board of Trustees on ........... ... fflA.y... 202%.......................... Signed on behalf of all Trurtees Mick Macve Director and Chair.................... ............... Date..... 14. %¥... L)W.¥...............
Samaritans- Brighton, Hove & District Directorfs Re ort Year Ended 31st March 2025 Taking over as Director on I" April 2025 was remarkably straightforward, thanks to my predecessorfs kindness, wisdom, knowledge and vision, which meant that the branch was in a brilliant position. The achievements of volunteers in the branch in 2024-25 are too numerous to mention in a brief report but here are some of the highlights. With immense help from the Centre Operations team, we successfully introduced the Listening Centre system. Volunteer numbers are up thanks to the Recruitment & Selection team and we had 200 volunteer5 at year end, which has contributed to a reduction in shift closure5. The Core Development and Mentoring & Embedding teams have introduced 43 new volunteers to the branch. The result IS that we increased the number of phone calls we took so that we answered over 2000 each month. The Prison team has fifteen volunteer5, across Brighton and Eastbourne branches. working at Lewes prison. They trained two cohorts of new Listeners over the last year and continue to be active in officer training on the Listener scheme. Our Continuous Development team ensured that all volunteers were supported by a peer review and held two hugely successful and popular training days. Our Volunteer Care team provided support for every volunteer whilst also maintaining high expectation5. The Working in the Community team continued to promote our values in the local area. The team created a new initiative to support the Traveller community,. organised volunteers at eight railway stations, as part of the "Small Talk Saves Lives" campaign; and made presentations in five sixth Form Colleges. Our'Listen like a Samaritan, workshops raised around £3500. We have a valuable presence at Pride and Trans Pride. Other ir¢itiatives are being explored, including liaising with Brighton & Hove Albion, the Royal National Lifeboat Institution, the Clare Project, the Depot Arts Centre, Stopover as well as Primary Care Networks in Mid Sussex, Lewes and other trusts outside Brighton. The determination and vi5i0n of the Funding Our Future team has resulted in a reversal in branch funding with a substantial surplus. after three years of deficits. Equity, Diversity and Inclusion is Bt the heart of everything we do and we are constantly striving to ensure that our branch is a fair and respectful environment. In my brief tenure as Director so far, I have been blown away by the commitment, expertise, dedication and kindness of members of the Brighton, Hove & District branch. Mlek Matve Branch Dtrector
Samaritans- Brighton Hove and District Statement of Trustee Res onsibilities in res ect of the Accounts Year Ended 31 March 2025 5t The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards IFRS102). Charity law requires the Trustees to prepare financial statements for each financial year. The Trustees must not approve the financial statements unless they are satisfied thatthey give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including its income and expenditure for the year. In preparing these financial statements the Trustees are required to: Select suitable accounting policies and then apply them consistently Observethe methods and principles in thecharities Statement of Recommended Practice {SORP) effective from l January 2019 Make judgements and estimates that are reasonable and prudent State whether applicable standards have been followed, subject to any material departures disclosed and explained in the financial statements Prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity with continue in operation. The Trustees are responsible for keeping adequate and proper accounting records that are sufficientto show and explain the charitws transartions and 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 charit¢s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detertion of fraud and other irregularities. 10
Inde endent Examiner's Re ort to the Trustees of Samaritans- Bri hton & Hove District Independent examiner's report to the trustees of Samaritans- Brighton, Hove and Distrirt I report to the chariws Trustees on my examination of the accounts of Samaritans- Brighton, Hove & st District I'the charity'l for the year ended 31 March 2025. Responsibilities and basis of report As the Trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the ACYI. Having satisfied myself that the accounts of the charity are not required to be audited for this year under Section 144 of the Act and are eligible for independent examination, I report in respect of my examination of your charitvs accounts as carried out under section 145 of the Act. In carrying out my examination, I have followed the Dirertions given by the Charity Commission (under section 145(5)Ib) 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: l. Accounting records were not kept in accordance with 5ertion 130 of the Act; or 2. The accounts do not accord with those records; or 3. The accounts do not comply with the relevant accounting requirements under the Charity (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination; or 4. The accounts have not been prepared in accordance with the Charities SORP IFRS1021 effective from l January 2019. I have no concerns and have come across no other matters in connection with the examination to which your attention should be drawn in this reportto enable a proper understanding of the accounts to be reached. Signed: . Dr Shona Wardrop CA Institute of Chartered Accountants of Scotland Chariot House Limited Chartered Accountants 44 Grand Parade Brighton BN2 90A 2D2¥ li
Samaritans- Brighton & Hove District Statement of Financial Activities st Year ended 31 March 2025 Unr•strlct•d R•strict funds funds 2025 Total tunds 2025 Unrestrfrt¢d Restrlrted lunds funds 2024 Tot•1 funds Note 2025 2024 2024 IornIng re50urrns Income from= Donation5 & le8a£ie5 Charitable activtties 63,190 5,439 4.265 1,000 64,190 5,439 4.265 19,689 1,640 4,207 19,689 4,162 4,207 2,522 Investments Total incoming reSoUe5 72,894 LOOO 73,894 25,536 2,522 28,058 Resources expended Expenditure on.. Ra15ing lunds CharFtable activit¢es= Li5tenng servicè Working in the community Prison related artivitiès Donation to SCC 3,159 3,159 778 778 9,193 4,561 2,359 9,193 7,959 2,359 5,904 3,017 2,356 7,500 40,093 3,398 1.719 1,298 2,356 4,17 7,500 40.093 Support Costs 41,461 879 42.339 Total expenditure 60,733 4,277 65.lJJ9 55,994 3,654 59,648 Net Income befor• inv•stment galnslllosses) 12,161 13.2ri) 130,4581 {1.132} (31,5901 Ngt garnslllossesl on investments 19841 19841 299 299 Net Incomèllexpenditure) 11.177 13,277) (30,1591 11,1321 131.2911 Transfers between funds 14 5,146 {5,146) Net movement in funds 11,177 (3,2771 125.013) 16,2781 131,291} Reconcilsation of funds.. Total unds brought fotward 441,398 3,398 444,796 466,411 9.676 476,087 Total funds carrled forward 452.575 121 452,696 441,398 3,398 444,796 12
Samaritans- Brighton, Hove & District Balance Sheet st Year Ended 31 March 2025 Note 2025 2024 Fixed assets Tangible assets Investments 310.868 66,801 314.800 44,785 Total fixed assets 377,669 359,585 Current assets Debtors 1,070 59,237 26,975 1,286 51,981 42,382 Investments io Cash at bank and in hand li Total current assets 87,283 95,649 Creditors Amounts falling due within one year 12 12,256 10,438 Net current assets 75,027 85,211 Total net assets 452.696 444,796 Funds of the charity Restricted income funds Unrestricted Funds 15 121 3,398 441,398 452,575 Total tunds 452.696 444,796 Notes I to 19form on integral part of these accounts. Signed on behalf of all Trustees Mick Macve Director and Chair........................................................-.......-.............. Michael McGowan Treasurer ... .. 13
Samaritans- Brighton, Hove & Distrirt Statement of Cash Flows st Year Ended 31 March 2025 2025 2024 Cash flows from operating activities Net income /{expense) Adjustments for.. Depreciation charge and write offs Lossl(gain) on investments Interest on investments (Increase)/Decrease in debtors Increasel(Decrease) in creditors 7,900 (31,291) 3,931 4,514 1299) {4,265) (4,207) 216 2,885 1,818 646 Net (outflow)/inflow provided by operatin8 activities 10.583 {27,751) Cash flows from investing activities Dividends & interest from investment {Increase)/Decrease in current asset investments Sale of investments Purchase of investments Purchase of capital assets Net cash provided from Investlng actlvltles 4,265 (7,256) 4,207 6,487 74,782 (23,0) {44,696) (25.991) 40,780 Changes in cash during the reporting period 115,408) 13,029 Cash at the start of the reportlng period 42,382 29,354 Cash at the end of the reporting period 26,975 42,382 14
Samaritans- Brighton, Hove & District Notes to the Accounts st Year Ended 31 March 2025 Note I: Basis of preparation 1.1 Basis of accounting These accounts have been prepared underthe historical cost convention with items recognised at cost or transaction value, unless otherwise stated in the relevant notels) to these accounts. The accounts have been prepared in accordance with- The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable iri the UK and Republic of Ireland {FRS 102} effective from l January 2019; and with The Financial Reporting Standard applicable in the Untted Kingdom and Republic of Ireland {FRS 1021. and with The Charities Act 2011. The charity constitutes a public benefit entity as defined by FRSIO2. 1.2 Going Concern The Trustees consider that. based on the current reserves position and the budgeted income and expenditure, there are no material uncertainties that cast significant doubt on the ability of the charity to continue as a going concern. Note 2: Accounting policies 2.1 Recognition of income Income is recognised in the Statement of Financial Activities {SoFAI when: The charity becomes entitled to the resources- It is more likely than not that the trustees will receive the resources- and The monetaryvalue can be measured with sufficient reliabillty Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRSIO2. Grants and donations Grants and donations are only included in the SOFA when the general income recognition criteria are met15.10 to 5.12 FRS 102 SORPI. In the case of perfomiance 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 SORPI. Legacies 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. 15
Tax reclaims on donations and gifts Gift Aid receivable 15 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. Contrartual income and performance related grants This is only included in the SOFA once the charity has provided the related goods or seNices or met the perf0rrnan related conditions. Donated goods Donated goods are measured at fairvalue (the amount for which theasset could be exchanged} unless impractical to do so. Goods donated for on-going use by the chartty are recognised as tangible fixed assets and included in the SOFA as incoming resources when receivable. Gifts in kind for use bythe charityare included in the SoFAas income from donationswhen receivable. Donated services and facilities Donated services and facilitie5 are included in the SOFA when received, at the value of the gÉft to the charity, provided the value of the gift can be measured reliably. The charity relies on the unpaid contribution of volunteer5 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 Support costs have been allocated between governance costs and other support. Governante costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Volunteer help The value of anyvoluntary 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 losse5 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 Liability recognition Liabilities are recognised where it is more likely than not that there 15 a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty, 16
Support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs mostly relate to keeping the charfcls centre operational and therefore the charitvs listening service, a core charitable activity. Any apportionment to working in the community and raising funds would be small and arbitrary. Accordingly. no such apportionment has been made. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts. Provision for IFabil¢ties 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 flnanclal instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 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 These are capitalised if they can be used for more than one year and cost more than £1,000. They are valued at cost. Depreciation rates are applied as follows: Leasehold land Over the life of the lease on a straight-line basis Leasehold building 2% on a straight-line basis Fixtures, fitting5, furniture & equipment 25% on a reducing balance basis Investments Fixed asset investments in quoted shared. traded bonds and similar investments are valued initially at C05t 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. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after anytrade discount5 or amount advanced by the char¥ty. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments 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. 17
Note 3. Analysis of income Unrestrirted Re5trlrtd Funds Funds 2025 2025 Total Funds 2025 Unrestrirted Restrirted Funds FLtnds 2024 2024 Total FLtnds 2024 Donations & le8acies Donations & Gifts Legacie5 Gift Aid Total donations & legacie5 54.323 55,323 13,IB9 5,(X)O 1,590 19.689 13,099 s,0 1.590 19.689 8.867 8,867 64,190 Charltthble •dl¥itles Gr3ntS Unrestricted Central Samaritans- NOMS grant INote 171 Central Samaritsns- NOMS grant INote 171 Total Grants TratnFng Total tharrtable a1t¢s 2,039 2,039 2,522 2.522 2,522 2.522 1,640 4.162 2,039 2,039 3,41)0 1,640 5.439 2,522 Income from hvestments Iterest income Dividends Totsl income from in%5tmÈnts 2.597 1,667 4,265 2,597 1,667 4265 3,121 I,5 4,207 3.121 1,085 Note 4. Analysis of expenditure Total Funds 2025 UnrestrKted Funds Restricted Funds 2024 Total Funds 2024 funds 2025 Funds 2025 2024 Expondlture on raSsln8 funds Donations Fundralslng Èvents Other Total 693 I.92 564 693 1.902 564 675 103 675 103 3,159 3,159 778 778 Expendlture on tharilable artlvlttes Direct COSts'. Listenir*8 SÈrvice Worknng in the community Prison related arttvities INOIÈ 171 Donation to SCC Support costs INote 51 9,193 4,561 2,359 9,193 7,959 2,359 5.904 1,719 3,398 1,298 2,356 3,017 2,356 7.5CK) 40,093 41.461 879 42.340 40,093 Total Total expendltuTe 57,574 60,733 4.277 61,851 65,010 55.216 55,994 3,654 3,654 5B,870 59,648 18
Note 5. Support costs Unrestrkted Funds 2025 Re5trkted Funds 2025 Unfe5tricted Funds 2024 Restricted Funds 2024 Recruitment, selection & trainine Centre prem&sÈs costs Centre supplies Telephone, technology & repai¥s Volunteer Care INote 181 Governance Finance Depreciation and write offs Central thèrge Total 1,610 15,153 2,639 6,506 471 2,062 1,076 3.931 8,012 41,461 1,724 16,412 2.716 5,679 774 879 1,255 4,514 4.923 40,093 879 Support costs mostly relate to keeping our centre operational and therefore our listening service, a core charitable artivity. Any apportionment to working in the community and raising funds would be small and arbitrary. Accordingly. no such apportionment has been made. Note 6. Independent examinerfs fee 2025 2024 Independent ex8miner's fee Total 1,365 1,365 1,260 1,260 Note 7. Tangible fixed assets LÈa5e- hold land lÈasehotd buikling5 Flxlures, Total Lease- hold land lease- FixtuTe5, fittings. furniture, equip- ment Total hold buildings Jmiture. e4Ui meslt 1025 2025 2025 21)25 2024 2024 2024 2024 At start of year Additions Disposals At the end of yeaT Accumulated depreciatiork At the start of the year CharEe for the year Di5P05als At the end ofthe year Net Book Valuè At start of the year At the end of the year 251,484 96,517 57,980 405,981 251,484 96,517 57,980 405,982 57,980 4105,981 251,484 96,517 57,980 405,982 5,354 252 34,844 1,930 50.984 1,748 9L182 3.930 5.102 252 32,914 1,930 48,651 2.332 86,668 4.514 36.774 52.733 95,113 5,354 34,844 50,984 91,182 246,130 61.673 59,743 6,997 314,8CKJ 246,382 5.247 310,868 246,130 63,603 61,673 9,329 6.997 319,314 19
Leasehold land and l)ulldings The leasehold interest in Unit 1-3 Dubarry House was acquired under a transfer of undertaking from the predece550r charity on l April 2017. The predecessor charity had acquired a 999-year lease in the propertyfrom 24th June 2003 for a premium of £250,OIXJ. Legal fees related to this transartion were £1.484. These costs are included in the cost of leasehold land. Any expenditure on improvements to the leasehold buildings were added to the cost of the leasehold land and buildings. The leasehold land is being amortised over the life of the lease. The leasehold building is being depreciated at 2% of cost on a straight-line b351S. Note 8. Fixed asset investments CAF ESG CAF Fixed Interest fund CAF Equity fund CAFE Total 2025 2024 2024 2024 2024 Value at start of year Additions 44.785 23,Cl 30,473 44.099 74,572 44,696 44,696 {74,7821 210 Disposals Gain/lLossl on disposal Gainl{Loss1 on revaluation 130,086} 13871 144.696) 597 {984) 89 89 Value at end of year 66,801 44,785 44.785 Note 9. Debtors 2025 2024 Prepayments & accrued income Other debtors 9)6 165 1,286 Total 1.071 1.286 Note 10. Current asset investments 2025 2024 Short term cash investments 59,237 51,981 51.981 Total 59.237 20
Note 11. Cash at bank and in hand 2025 2024 Cash at bank and on hand 26,975 26.975 42.382 42.382 Total Note 12. Creditor5: amounts falling due within l year 2025 2024 Accruals & deferred income Other creditors Total 12,256 10,438 12.256 10.438 Note 13. Analysis of net assets between funds Unre5trirted 2025 Restrirted 2025 Total 2025 Tangible assets Investments Net current asset5 Total net assets 310,868 66,801 74,906 452,575 310,868 66,801 75,027 452,696 121 121 Unrestricted 2024 Restrlcted 2024 Total 2024 Tangible assets Investments Net current assets Total net assets 314,800 44,785 81,812 441,396 314,800 44,785 85,211 444,796 3,399 3,399 21
Note l*L Movement in funds G8insl losses y412024 Income Trnnsfels 311312025 Total unrestrirted funds Restritted Funds Major Donor Fund INote 151 VolLtnt@er Thank You Fund INote 181 Total Restricted Total 441,398 72,894 160,733) {984) 452.575 3,399 13,399) {879} {4,2771 165,009) I,)0 121 121 452,696 3,399 444,797 73,894 {984) Movement in funds prior year at 11412023 Gain51 losses Ot 3V312024 Income {EApEftsesl Trèn$fers Total unrestrlrted funds 466,410 25,536 {55,994) 5,146 299 441,398 Restricted Funds Major Donor Fund INote 151 NHS Suicide Prevention Fund INote 161 Prison Fund INote 171 4,696 4,980 11,2981 3,399 14,9801 11661 2,522 12,356) Total Restrlrted 9.676 2.522 (3,6541 15.1461 3,399 Total 476,086 28.058 159.648) 299 444,797 Note 15. Restricted funds - Major donor fund The charity received a restricted donation of £37,500 in 2020-21 which was given by a major donor for various community projects with a focus on young people. During 202&25 the balance of the fund £3,399 was spent on a short film for young people'A Calr. During 2023-24 £97 was spent on services related to the SHUSH animated films for schoo15, and £1,2 on a social cut of the film foryoung people 'Behind these eyes.. 22
Note 16. Restricted funds - NHS Suicide Prevention fund The charity made a successful application for a £9,980 grant in 2020 from the Sussex Suicide Prevention Fund. It was awarded for a project to develop three short 'Listeners Save Lives, films with HMP Lewes. They aimed to address the fact that prisoners are particularly vulnerable to suicide and self-harm during the first 3 days after arriving in prison. A good start was made with HMP Lewes and Gusto Film. However, a combination of COVID restrictions and prison staff shortages Stalled the projert. The SCC also produced a film with broad similar objectives for use in prisons throughout the country. Given the ongoing difficulties with staff shortages and the release of the centrally prepared film, during 2023-24 rt was concluded, in conjunction wtth the HMP Lewes. that it would not be worthwhile to continue with the project. The charity contacted the Suicide Prevention Project Officer to whom the 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 funds and repurpose them for suicide prevention artivity. The Trustees decided to apply these funds towards the costs of the 'Behind These Eye< project. As a resuft. there was a transfer of the remaining balance of the fund £4.980 from restricted to unrestricted funds in 2023~24. Note 17. Restricted funds - Prfson Fund Funds are received to cover all or part of the costs of our work in HMP Lewes to provide emotional support. SCC receive a grant from the Ministry of Justice: HMPPS and allocate amounts to rel=vant Samaritans branches. Following information received in March 2025 from SCC, this income is no longer treated as restricted. Accordingly, this income and the related expenditure is dealt with as unrestricted from 2024-25. Note 18. Volunteer Thank You Fund £I,OCQ of an anonymous donation received in 2024-25 was restricted for use on a celebration for the outgoing Director and his deputies to mark the end of hi5 tenure as Director. All the volunteers in the branch were invited and this celebration was also a thank you to them. During 2024-25 £879 was spent. The balance of £121 will be spent on similar thank you events in future. Note 19. Transactions with related parties During the year payments in total of £318 (2023-24: £361 were made to 4 Trustees {2023-24: 1} to reimburse travel and other out of pocket expenses. There were no other transactions undertaken with related parties. 23