Charlty r•gistratlon number 1171211 {previousty 2520641 Company regiStr*ion number CEOO8857 (England and Wales) SAMARITANS OF WEST CUMBRIA ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
SAMARITANS OF WEST CUMBRIA LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms CW W(XMIs Mr G Pinches Ms J Payne MrA Sharp G Peacock IAppointed 16 October 20231 IAppointed 11 October 20231 IApKw)inted 19 June 20231 Mr C WrwJht s K Lwdon Charity number 1171211 Ipwously 252064) Company number CE008857 Registered office 23 Church Street Whitehaven Cumbria CA28 7EB Independent examinèr Amistrong Vlatson LLP Chartered AcunI3nts Cadeton House 136 Gray Street Workington Cumbrta CA14 2LU
SAMARITANS OF WEST CUMBRIA CONTENTS Page Trustees. report Indèp8rMl$nt examinerfs rert Stalement offinancial actsl*S 8818nc8 sheet Notes to the finanoal statements 7-14
SAMARITANS OF WEST CUMBRIA TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present Iheir report and finanual ststements for the ended 31 Mareh 2024. The financial ststements have prepa in accordance the lUntir0 Oiaes set out in note 1 to the financial st8ternents and comply with the tharity's goveming drKurnent. the Companies Act 2006 and "Accounting and Reporting by Charibes.. Statement of Rewmmgnded Practi applicatAe to charitses preparing their a(xounts in accordance 1th the Financial R8porting Standar(181CabF8 in the UK and Republic of IreIar IFRS 1021 lèff8CtiV8 1 January 20191.. Trustees Director Treasurer Secretsry Trustees Karen Loudon atherine Wintfred Woc*Ys Chiistopher wn.ght Jennifer Payne Gtynis Peac Grahame Pinthes Ajastsir Sharp Branch Leadershlp Team Ghair Secretsry Treasurer Kan Lc¥Jdon Chrislopher Wright Catherine Wtnifred Wo(Mls Michael Mcvesgh Deputy Directors Shop M8nagerKfrustee Giant Managerrtrustee Recruitment Training Lead Outreachryrustee Cornrnunication Volunteer Care IT Systems PremisesProperty Branch Hub Li8i8on Offir Graharne PÉnthes Ajastair Sharp Laurn Johnston Susan Evans Jennifer Payne Christopher Wrighl Wendie Johnsti Nick Carr Geoff England Dorothy Harw Objective5 and activities The purpose of the Samaritans is for the assistance of persons who are suiadal. despairing or in emob'onal dislre5S by providing a n8tion81 service and nefits the pery)le in West Cumbria because of the branch l¢)cation. The Chanty also works to prode a belter urxjerstanding in $ety of SUiLydè. suiadal b8haviour and the value of eXpSsIng feelings which may othemse lead to gjiode or impaired emotw)nal health. Publi¢ benefft The trustees have pa¢d dsje ard to guidarte issued by the Charity Commission in deading what actsvities the charity should undertake. Main Activitie5 for the year Being available to membèrs of the put4ic ¢JJr rota shtfts kn 7 days a vRèk, 365 days a yèar. to prode a nor judgemental listening seryice. This ser¥e is available on the telephone and ou1ch events. The Charity's aims and a1vie$ a suppcrted by fund faising most of whth is from the Chaiity Shop. Details of the Charrty's fund raising and expenditure are availabte in the Tre8surw s rert. The Friends of Samaritans of West Cumbria have conb.nued to rnrse fttnds for ihe Branch. This year we have also been supported by granl ndIng from the Lottery Fund.. a dcw)ation from Derwent Inner Whed,. Egremont Coop skydmng sponsored 8v8nL
SAMARITANS OF WEST CUMBRIA TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Volunteers Samaritsns of West Cumbria is stsffed entirely by vun1eerS. We wrrenlFy have 56 volunteers (May 20241 The volunteers have made a rA)mrniiment to be awai1ae on a regular basis, in order lo support those who a experiencing emob.onal distress. The Mernber5 of Samantans of West Cumbria may be listening, shop or support volunteers. Financial review Reserves policy The Charity maintains funds at a levd of 18 10 24 months expenditure of the Charity- This indud85 appropriatè funds to maintain th8 fabric of the building and its fixLur8s and fith"ngs. This is r8VI8V 8t èach Committee meetiNJ. Investmentpolicy The investment )I1¢Y ofthe Charilies reflects thg elhical requirements Of NatK)nal Charity of the Samaritans. Maiorrisks The trustses have assess8d the m8p?r risks to whith the rtharity is 8XFxwd. 8nd 3 581isfi8d that systèms are in place to mitigatè èxposure to thè major wisks. Plans for futu perlods Futur• Strat•gy To continue to work to meet the aims and obJecves of the Charity. To continue lo recruit. select and train Volunteers to ensure Ihal we have the personnel to provid8 emotional supporL To continue trading in the Samaritan shop to provmle necessary lunds. To develop appropriate fund raisiThJ actMb"$s to provide addilional suppcw1 indudiNJ developing the WO of the Friends, Group. To maintain the level of training to ppare new vc4untew5 and to provide onwiing training to all existing volunteers (both liening and SUPFK)rtI To develop outreach strategi8S to ènsure th8t the ssNce of thè Charity reaches out to a de range of members of the community. To develop joint working with other c¥gan¢sations wh)se values altqn lwlh Ihc6e of the Samaritans Structure, governan and management Samaritans of Wesl Cumbria is a Charitable Incorporated OrganisatsTh) affiliated to Samaritans (Samaritans means the company limited by guaiantee called Samarilans which was incorporated under the Companies Act 1948 on 11 April 1963 and is a cornpany lirnited by guarantee not having a share Gqpital company numtXT 757372 whose ister8d office 15 at Th8 LIpp8r Mill. ngstOn Road, Ewell. Surrey l(r17 Z4F.I Goveming Document Samaritans ofwest CLtmbria is govemed by a consbiubon which was ameThJed in 2016 The trustees, who are also the directNs for the pr[se of oynpany Lw. and who served during Ihe year and up to the date of sign8tur8 of th8 finanoal slat8m8nts w8r8: Ms CW Woods Mr G Pinches Ms C 8aker Ms J Payne Ms M Johnson MrA Sharp Mr John Bak8r G Peacock Mr C Wright Ms K Loudon IResvJned 19 June 2023) (Reswjned 19 June 20231 IResign8d 19 Jun8 20231 (Appointed 16 October 20231 (Appoinied 11 October 20231 (Appointed 19 Jun8 20231
SAMARITANS OF WEST CUMBRIA TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Recruitment and appthnlment of trtjstees None ol the trustees has any beneficial Inte$t in the cpanY. of the twstees are members ofthe o)mpany and guarantee to conthbute £1 in the event of a wnding up. Organisational stmcture The Trustees (who are part of the Branth Leadership Membe) are eath year at the Annual General Meeting. The Trustees have responsibility for the le&Yership aThJ management of Samaritan$ of West Cumbrkq. its property. health and safety an¢J finanaal affairs. The Trustees are reqUId to meet a minimum ofthree times a year. In practice. meeb.ngs a held mLYe frequentjy. as required. The Trustees have compl1 vth the duty in Section 4 of the Chariti8s Act 2011 to have due regard to guidance published by the Charity Comrnission induding PU1¢ guanCe. l Trustees have complied with the requirements of the Disdosure and Barring knc. The Deputy Directo¥s are selected by Dir8()r. Director The Director ha$ absdute authority for the day to day eorKluct 8nd management of Ihe work ol the Charity. Olherrnatters Data Protèction Samaritans of VVe5t Cumbria relains personal data on UnteerS and d)[5. Under the GDPR compjiance requirements this data is."- Proce55ed within the 1ments of Ihe law. Is obtained only for the legiiimale Inte of the eharity. Accurate and up to date. Is not kept longer than is nSsary. Kept securely. The trustee5' report was approved by the Boart of Tlustees. Ms CW Woods Trustee Ms K L[dOn Trustee
SAMARITANS OF WEST CUMBRIA INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS OF WEST CUMBRIA I report to the trustees on my examin8lh)n of ts finanryal slatements ol Samaiitans of West Cumbria (the charity) for the year ended 31 Marth 2024. Responslbllltl•s and basls of report As the trustees of the charity land also ts directors the purw>ses ol rnpanY law) you are SponSible for the prep8ration ol the financial statem8nts in accordancè th the reqU1ments of the Companies Act 2006 (the 2006 Having satisfied myself that the financial statements of the charity are Th)I required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I re[rt in respect of my examinatK>n of the charitys financial statements carried oul under section 145 of the Charities Act 2011 lthe 2011 Act). In carrwng out my examination I have ftlowed 811 th8 aPICaA Diredions gNen by the Charity Commission under section 14515llbl ol the 2011 Ad. Independent examlnerfs statement I have completed my examination. I confirrn that no matters have come to my attention in o)nnection with the examination giving me cause to beIve thal in any material respeci.. ac(x)untin9 re(x)rd5 were not kept in resFd of Ihe charity as required by secbon 386 of the 2006 Act: or the finanoal staiements do not acoyd wth those records.. or the finanaal statements do not comply with the accthJnling requiremenis of secbon 396 of the 2006 Acl other than any requirement that the accounts give a twe and fair view which is not a matter considered as p8rt of an independent examination.. or the finanaal statements have not been it) accordance wth the methods and principles of the Statement ol Recommended Practi for accounting and pOrting by charities applicable to charities pparIng their accounts in accordance ihe Finanual Rewrting Slanda¥d aPicable in the UK and Reput1¢ of Ireland IFRS 102}. I have no ¢ccM$ and have ccne across no other matters in connection wth the examination to whic* attention should be drawn in this report in er to enthe a FKoper uThJerstanding of the finanryal statements to be re8ched. Mr Tony Hindmoor BFP FCA Armstrong Watson LLP Carfeton House 136 Gray Street Workington Curnbri8 CA14 2LU Dat8d-. 24 June 2024
SAMARITANS OF WEST CUMBRIA STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restrictod funds funds 2024 2024 Totsl Unrestricted Restricted funds fundg 2023 2023 Total 2024 2023 Notss Income from: Donations and legaues Other trading activities Investments 8.443 12,194 2,g61 13,443 12.194 62,815 12, 62,815 12.968 479 479 Total Income 23.598 28.598 76,262 76,262 Expenditure on= Charitable activities 39.940 3.940 43.880 23.782 25.864 49,646 Totsl expenditure 39,940 3.940 43.860 23,782 25,864 49,646 Net lne0mèllèxnditurtj 116.342) 115.282} 52,480 125.8641 26,616 Transfers betsveen lunds 13,3581 3.358 Net movgment in funds 116.342) 115.282} 49.122 I22.5[) 26,616 Reconclliation of funds: Fund balances at 1 April 2023 165.148 174.051 116,026 31.409 147,435 Fund balances at 31 March 2024 148,& 158.769 165,148 8.903 174,051 The statement of financial 8ctiviti85 indudes all gains and losses reo)gnised in th8 year. AJI income and expenditure d8rive from continuing activilies.
SAMARITANS OF WEST CUMBRIA BALANCE SHEET ASAT 31 MARCH 2024 2024 2023 Fixed assets Tangible assets 10 28.716 29,675 Current assets Debtors Cash at bank and in harKI 11 2,703 131.586 2,728 152.441 134,289 155.169 Credltors.. amounts falling due within one year 12 14.2361 110,793} Net current assets 130.053 144,376 Total assets less current Ilabllttles 158.769 174,051 The funds of the charity Restricted incorne funds Unrestricted funds 13 9.963 148.806 8.3 165,148 158.769 174,051 Thg company is entided to the 8xemplK)n from Ihe audit r9]u1ment contained in tion 477 of the Companies Ad 2006, for the yèar ended 31 March 2(r24. The directors aCknOedge their TesF¥)nsilylities for o)mplying the requirem8nts of the Companies Act 2006 with SpeCt to accounting records and the preparntion of finarmial statements. The me[be have not required the company to cthin an aL*Jit of its financial statements for the year in qu85tion in accordance th section 476. These financial statements have been prepared in aco)rdan(x with the wrM5ion5 3pplicabie to companies subjeci to the srn811 companies wime. 2116.1.2.4 The financial state[ylts were approved by Ihe trustees on... M5 CW Wo(xls Trustee Ms K Loudon Trustee Company r89istsalion numtw CE008857 IEngLqnd and Wales)
SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcSes Charity infonnation Samaritans of West Cumbria is a wivate c(mnY limited by guatsntee inccry)rated in England and Wales. The registered office is 23 Church Slreet. Whitehaven, Cumbria. CA28 7E8. 1.1 Accounting ¢on¥ention The finanoal statements have been Fwepared in accordance with the charity's Igoverning documentl, the Companies Aci 2006. FRS 102 Yhe Finanaal Rewrbng Slandard applicable in the UK and Republic ol Irel8nd- I'FRS 102-1 and the Charibes SORP 'Aro)unb'ng and Reporbng by Charities.. Statement of Rectsmmended Practice appIae to thaiibes preparing their aowunts in accordanc8 Wlth the Financi81 Repong Stsndard applicable in the UK and ReputAic of IreIar IFRS 1021. leffectNe 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The oarity has taken advantage of the prowsions in the SORP for charities Thjl to prepare a Statement of Cash Flows. The financial statements a prepaied in siertrro. "ch is the fur¥thcI (yjffency of the charity. Monetary amounts in Ihese finanual ststements a rounded to the neast E. The finanual statements have been prepared under the historical c4)sl conventi, Imodified to indude thg valuation of freehold properties and to indude i¥westment pr<yrti8s 8rKI Ixrtain finanual instruments at fail valuel. The principal accounting Oioes adOptj a set out below. 1.2 Going concern Al the time ol approving the financial ststements. Ihe trust&s have a asable expectation that the charity has adequate Tesources io continue in Operat)n existence for the foreseeable future_ Thus the trustees continue to adopt the going con¢em basis ofaccx)unting tn preparing the financial statements. 1.3 Charitable funds Unrestricted funds a aVailae for use at the discrelion of th• trustees in fur1herance of their diaritable objectives. Restricted futwjs are subject to sfiC cc)ditions by donots grantors as to how they may be used. The purposes and uses of the restricted hjnds are set out in the notes to the finanaal statements. Endowment funds are subject to speofic ¢(ffid0ns by dOnS that the caprtal must be maintained by the ch8rity- 1.4 Income Income is recognise(I vh)en the charrty is legally eIeI to rt arry perforrnanL% ndIts"0n$ have been N*t. the arnounts can be meaSUd relrdbly, aThJ it is probable ihat Inco will be received. Cash donations are recognised on receipt Other (knalions are r8ctynwl once thè challty has beèn notffied ol the donation. unless perf0rnan con¢Jits"cs requi deferral of the amount. Income tax recOVerae in relation to donations received under Grfld or deeds of o)venant is recoJnised at the bme of the donation. Legacies are recognise(l on receipl or othemse if Ihe charity has been notified of an impending distribution, the amount is known, and r8ceipt is expected. If the amount is t known. the legacy is treated as a contingent asset. Grants are recognised vthen the chanty has an enb"Ilement to the funds and any condits"¢)ns linked to the grant5 have been rnet. Where performance o)nditions are attached to the grant and are yet to be met. the incorne is recognised as a liability and ind18d on the balance sheet as deferred incorne to b8 r8le8s8d.
SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Aeeounting policiès (Continued) Gifts donated for resale are induded in income when sokl. Interest on funds held on depos¢t is iluded en receNae and the amount can be measured reliably by the charity. 1.5 Expendlture All expenditur8 is recL¥Jnised once Ih8re is a legal or LnstruCtive oL4NJats" to that expenditure, it is probable settlement is qUired and the amount (an be measureil rella1y. AJI costs are allocated to the applicable expenditure heading that aggwate similar costs to that category. whe $1S callnot be diredy aitributed to particular headings they have been albcated on a basis o)nsistent with the use of resources, with central staff costs 8111)cated on the basis of time spenL and depreryalion tharge5 allocated on the w)rtion of the asset's use. Other 5LlPPOrt costs are allixxted based the spread of staff costs. These are $ts incurred in aitractiThJ ¥Untary irbxmg. the manage[Tl of investm8nts thosé incurred in trading actWTties that rAis8 funds. CharitatA8 expeThliture compris8s Ihw cts irwrr8d by the th8rrty in the tlelivery of its activities and services for rts beneficiaries. It indudes both (x)sts Ihat can t* allted direcuy to such activibes and those costs of an indirect nature necessary to support them. Support costs indu¢Je central funcbons and have been allocated to adiwty cost categories on a basis consistent wth the use of resources, for eXame, allctating property o)sts by loor areas. or per capits. stsff cJ)sis by the lime spent and other o)sts by their usage. The Charity 15 very fortunate in ¢Èing substanti amounts of vduntary unpaid help fv)wever this cannot be quantified and is therefore not induded in the finanoal statemenis 1.6 Tangible fixed assets Tangible fixed assets costing £1CO or nh)re are inthlly measur8d at (vt and subSeqLY measured at cost or valuatson, net of depreaation and any irnpairtnent losses. Depreciation is rectyJni58d so 8s to write off Ihe (xjst or valuation of ass8ts185S their rnsidual values over their usefiJl lives on the foifowing bases." Freehold land and buildings Shop fixtures and ttIng$ Office fixtures and fith.ngs 2% straight line basis 20% straight line basis straight line tsaS The gain or loss ansing on the disposal of an asset is ¢Jetemined as the drfference betsyeen the sale proceeds and the Carrn9 value of the asset. and is recognised in the staiement of finanryal a¢b'V'e$. 1.7 Impaimient of ftxed asuts Al each reporting end date. th8 tharity wews th8 Lxrrying amounts of ils tangible assets to detemine whether there is any indication that those assets have suffered an smpaim)ent loss. If any such indication exists. the recoverable amount of the asset is ests"maied in order to detemine the extenl ol the imp8irm8llt loss lif any). 1.8 Cash and cash equivolents Cash and cash equivalents indude cash in hand. deposits held at call wth banks. other short-tem liquid investrnents with original m8turiti8s of three months or 1855. and bank overdrafts. Bank overdrafts are shtswn thin borrowngs in current lia"11.e$.
SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 A¢countlng pollcles (Continued) 1.9 FinancFal instruménts The charity has elected lo apply the provisions of Seclion 11 'Basi¢ Finan(x81 Instnjments. and Section 12 'Other Financial Instruments 135ue5' of FRS 102 10 of rts finanrial instruments. Financial instruments are rècognised rn the thariLVs balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset. vthh the net amounts presented in Ihe financial statemènts, when there is 8 legally enfOrable right to set olfthe regniSed 8rn0unts and there is an intention to setde on a net ba$ or to realise the asset and setue Ihg Ila"11ty simultaneously. Basle flnanclal assets B8sic financial assets. which indude debtor5 and Ixsh and bank balances, a initially meaSUd at transaction price induding transaction costs and are 5ubsequenlty carried at arnortised cost using the effective lnte$t method unless the arrangent constitutes a financlng transaction, where the transaction is measured al the present value of Ihe futu receipts diso)unted at a market re of int8r8St. Financial assets classified as receivable wilhin one ypar are not arrmybsed. Basic financial liabiliti•s Basic financial liabilbb'es. including editOrS 8nd bank loans are initially reCognid at transacts.on price unless the arrangement constttutes a financing transactK)n. vthere the debt instrument is measured at the present value of the futu payments discounted at a Maet rate of InteSL Financial liabilities dassified as payable within one year are not amortised. Debt instruments are 5ubsequenty Carrrt at arnorliwl usirwJ the effeLtre interest rate method. Trade creditors are obligatsons to pay for gc¥)ds or Se$ that have been acqyiTed in the ordinary CQUT5e of operations from suppliers. Amounts payable are dassified as current liabilits'es if payment is due within one year or less. If not. they are presented as non-wrrent liabilttyes. Trade creditOT5 are r8cognised initially at transadion price and s&JbsequenUy measured at amortised cost Using the Èffedive inlerest method. Dereeognition of financial liatslities Financial liabilities are derenised when the chariLIs LX)ntrdCtua obligab.ons expire or are distharged or (xnc8lled. 1.10 Taxatlon The charity is considered to pa&% Ihè tèsts set ¢JJt in Paragraph 1 Schedule 6 01 the Finance Act 2010 and therefo Il meets the ¢Jefinition of a charrtae company for UK corporation tax purposes. Accordingly, Ihe charity is potentialty exempt from taxation in respect of income or capital gains receNed within categori85 covered by Chapter 3 Part 11 of the cp110n Tax Act 2010 or Section 256 of th8 Taxation of Chargea& Gains Act 1992, to the extent Ih such inrA)me orgains are applied tXdusive to charitable purposes. 1.11 Employee btnÈffts The u)st of any unused holiday entil18ment is in the peri¢xl in whth the employee's services are received. Temiination benefits are re¢ognised irnm&Yiately as an expense when Ihe dlity is dernonstrably committed to terminate the employmenl of an ernployee or to provide termination b8r*ffts.
SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounling policies {Continu•dl 1.12 Leases Leases are dassffied as finance leases whenever the terms of the 188s8 trdnsfer substantially all the risks and rgwarils of ownership to the lessees. All othèrlgases are classified as opèrating leases. Assets held under finance leases a recognised as assets at ihe lower of ihe assets fair value at the date of inception and the present value of the rninimum lease payments. The related liabilty is induded in the b818ncÈ sheet as a finance lease obligation_ Lease payrnents are treated as u)nsisling of capital and interest elernents. The irEterest is charged to net in{x)r/{expendlIuTej for the year 50 as to woduce a constant periodic rate ol interest on the remaining balance of the liability. CrltlrAI accountlng estlmates and Judgements In the applic8bon of the charity's accounting poliries. the tnjstees are required lo make judgements. estimates and 8S5UrnPtK)ns about the carrying 8rnount of 8S58ts 8rKI liabilities that are not readily apparent from other sources. The estimates and associated assumpts.ons are base(l on historical experien and other factors that a considered lo be relevant. Aciual resutts may differ from these ests"mates. The estimates and underlying assumpti$ are reMewl on an ongoir¥J basrs. Revisi¢Jns to accounting estimates are recognised in the peri(Ml in which the estimate is revised where the rewsion affects only that period. or bn the penod of the revisi¢ and futLbre WiL¥Js where the revisK¥) affects both Cunt and future periods. Donati¢)ns and legacies Unr8strieted Rèstrict8d funds funds Total Unrestricted funds 2024 2024 2024 2023 Donations reCeable Grants receivatle 8.443 5.0 62,815 5.Tr)O 13.443 62,815 Ineomè from other trading activities UnwtrTrctsd Unrestricted funds funds 2024 2023 Shop income 12,194 12,968 10
SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from Investments Unrestricted Unrestricted funds funds 2024 2023 Rental incom8 Interest reIvable 140 339 2,881 2,961 479 Expenditure on charitable al¥l¢leS Total •xpènses 2024 Total expenses 2023 Dlrèct costs Depreciation and impairment Establishment costs Repairs and maintènanee Other office expenses communicatt.ons and IT Sundry èxpensès Mileage and travel expenses Accountancy fees Contributions to stnkbng fund Leyy paid Advertising Insurance Bank charges and transadion fees 2,060 4.622 2.610 5.037 2,445 1.948 6.816 1,470 99] 10.520 2,423 2,568 371 3.210 5,089 16,907 2,856 2,543 1,001 1.362 990 1,028 1.754 2.373 43.880 49.646 Analysi5 by fund Unrestricted funds Restricted funds 39.940 3.940 23,782 25,864 43,880 49,646 Net movement in lunds 2024 2023 The net movement Fn lunds is stated after thargIn(Credtti.ng1. Deprwation of owned tangle fLxed assets 2.060 3.210 11
SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Trustèes None ol the trustees lor any persons connected wthh iheml recewj any remunallOn or benefits from the charity during the year. Taxalion The rt11ty is a registernd tharity and IhÈrefor8 èxèmptfmm taxation. 10 Tangible fixed assets Freehold fand Shop fixiure5 Office fixturp5 and buildbrbgs and fitbngs and ffttin95 Total Cost At 1 April 2023 Additions 39.801 7.314 657 22.917 70,032 1,101 At 31 M8rch 2024 39.801 7.971 23,361 71,133 Depreciation and impaimient At 1 April 2023 DepClab.0n charged in the year 12.339 7,251 85 20,767 1.129 40.357 2,060 At 31 March 2024 13.185 21.896 42,417 Carrying amount At 31 March 2024 26.616 635 1.465 28,716 Al 31 March 2023 27.462 63 2,150 29.675 11 Debtors 2024 2023 Amounts falling due within one year. Other debtors Prepayrnents 1c6 2.597 160 2,568 2,703 2,728 12 Credttors.. amounts falling du• withln on• y•ar 2024 2023 Notes Obligations under finan<%18ases A¢cru8ls and deferred income 329 3.907 10.793 4,236 10,793 12-
SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Restrlcted funds The reslricted fufKls of the rharity rnlse the unexpended balan of donati$ and grants held on trust subject to speafic C(XKlonS by donors as to hryw they may be used. At 1 April 2023 Ineoming Resources expended Trnn5fers At 31 March 2024 Outreach and crUitMent furwj utilities ftjnd 8.164 739 13,2011 17391 9,963 8.903 {3.9401 9,963 Pr•vTOUS yèar: At 1 April Incoming 2022 resoureès Resources expended Tran5fer5 At 31 Mareh 2023 Office refijrbishment fun¢J Outreach and recruitrnent fund Use in West Cumbria fund Utilities fuThJ 2.456 23,035 1,311 4.607 13.5001 117.2961 11.2CM)I 13.8681 2.425 8.164 739 31.409 125,864) 8,903 Office refvrbishmenl fund- Funds raised to refurtjish the operati$ r(N)m. Outreach and recruilnwt fund. Funds rais8(I to go towards wtreach and re(rtment Use In West Cumbria Fund - This funding was provK1&J by GraSSM Gingerbread to be used in West Cumbria. Exterior building repairs tund- FurKls rwsed to pay for the exterior pair of the trtjilding owned by the Charity. Utilities fund- Funds rassed t(thards the gas and ele bils of Ihe Charity. 14 Unrestricted funds The un$ttted funds of Ihe charity cornwise the unexpended bal8nce5 of donations and grants which ar8 not subject to specific conditions by donc and grantor5 as to how they may be used. These include designated funds which have been sel aside c4Jt ol unrestricted fiJrKts by Ihe Injstees for specific purposes. At 1 April Incomin9 2023 resource5 Resources expended Transfers At 31 M?h 2024 General funds 165,148 23,598 139.9401 148,806 13-
SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Unrèstricted fund5 Icontlnuedl Previous year: At 1 Aprfl 2022 I1n9 R•soureès r•sour¢•s •xp•nd8d Transfers At 31 Mareh 2023 Genèral funds 116.026 76,262 123,7821 13.358) 165,148 15 Anatysis of net assets between funds Unrtstrieted fund$ 2024 RÈstrieted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsllliabilthsl 28,716 120.090 28,716 130,053 9,963 148,806 9.963 158,769 Unrestricted ReStried funds funds 2023 2023 Tot 2023 At 31 March 2023: Tangible assets Current assetsllliabilibe$l 29.675 135.473 29,675 144,376 8,903 165.148 8,903 174,051 16 Related party transactlons The We no Oisdosabl8 re18ted party tr3nS8LlK during the year12023- rwel. 14-