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 ComM￿s1on 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 Un￿lIable. 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 resour￿5 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 cha￿e 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
I￿ornIng 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 reSoU￿e5
72,894
LOOO 73,894
25,536
2,522
28,058
Resources expended
Expenditure on..
Ra15ing lunds
CharFtable activit¢es=
Li5ten*ng 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 Re5trlrt*d
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 a￿￿1t￿¢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
I￿terest 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.9￿2
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