Charity number: 1171211 THE SAMARITANS OF WEST CUMBRIA UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Armstrongwatson, Accountants, Business & Financial Advisers
THE SAMARITANS OF WEST CUMBRIA CONTENTS Page Reference and administrative details of th8 Charity, its Trustees and advisers Trustees. report Independent examiner's report Statement of financial aGtivitie8 Balance sheet Notes to the flnancial statements 9-18
THE SAMARITANS OF WEST CUMBRIA REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees Ms K Loudon Ms C W Woods Mr G Pinches Ms J Payne Mr A Sharp {Resigned 1 April 2024) Ms G Peacock Mr C Wright Ms W Johnson (appointed 26 June 2024) Mr N Carr (appointed 26 June 2024) Mr J G England (appointed 26 June 2024) Ms L Myers (appointed 26 June 2024) Ms H Cushin (appointed 26 June 2024) Charity registered number 1171211 Principal office 23 Church Street Whitehaven Cumbria CA28 7EB Accountants Armstong Watson LLP Carleton House 136 Gray Street Workington Cumbria CA14 2LU Page 1
THE SAMARITANS OF WEST CUMBRIA TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the financial statements of the The Samaritans of West Curnbria for the year 1 April 2024 to 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019)" Objectives and activities Policles and objective5 The purpose of the Samaritans is for the assistance of persons who are suicidal, despairing or in emotional distress by providing a national service and benefits the people in West Cumbria because of the branch location. The Charity also works to provide a better understanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otheise lead to suicide or impaired emotional health. Public benefit The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Achiovem8nts and performance a. Main achlevements of the Charity Being available to members of the public 24 hours a day, 7 days a week, 365 days of the year,. to provide a non- judgemental listening Service. This service is available via the telephone and outreach events. The Charity's aims and activities are supported by fund raising most of which is from the Charity Shop. Details of the Charity's fund raising and expenditure are available in the Statement of Financial Activities. The Friends, of Samaritans of West Cumbria have raised funds for the Branch this financial year but wll no longer be operating inlo the next financial year of 2025126. This year we have also been supported by grant funding from Tesco, and donations from The Masonic Charitable Foundation, Sarah Millican Tour shows, a sponsored cycle ride in memory of a colleague. b. Volunteers Samaritans of West Cumbria is staffed entirely by volunteers. We currently have 48 volunteers (May 20251 The volunteers have made a commitment lo be available on a regular basis, in order to support those who are experiencing emotional distress. The Members of Samaritans of West Cumbria may be listening, shop or support volunteers. Financial review a. Golng concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. Page 2
THE SAMARITANS OF WEST CUMBRIA TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 b. Reserves policy The Charity maintains funds at a level of 18 to 24 months expenditure of the Charity. This includes appropriate funds to maintain the fabric of the building and its fixtures and fittings. This 15 reviewed at each Committee meeting. Investment policy The investment policy of the Charities reflects the ethical requirements of the National Charity of the Samaritans. Major risks The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Structurei governance and management a. Constitutlon Samaritans of West Cumbria is a Charitable Incorporated Organisation affiliated to Samaritans (Samaritans means the company limited by guarantee called Samaritans which was incorporated under the Companies Act 1948 on 11 April 1963 and is a company limited by guarantee not having a share capital with company number 757372 whose registered office is at The Upper Mill, Kingston Road, Ewell, Surrey KT17 2AF.) b. Methods of appointment or electlon of Trustees The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed, Page 3
THE SAMARITANS OF WEST CUMBRIA TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structurei governance and management {continuedl c. Organisational structure and de¢ision-making policies Director The Director has absolute authority for the day to day conduct and management of the work of the Charity. Trustees Director Treasurer Secretary Trustees Karen Loudon Catherine Winifred Woods Christopher Wright Jennifer Payne Glynis Peacock Grahame Pinches Lynn Myers Hazel Cushin John England Nicholas Carr Wendie Johnson 8ranch Le8de Chair Secretary Treasurer hi Team Karen Loudon Christopher Wright Catherine Winifred Woods De ut Directors Shop Manager Grahame Pinches Grant Manager Alastair Sharp Recruitment and Training Lead Susan Evans Outreach Jennifer Payne Communication Volunteer Care Lead Christopher Wright Wendie Johnston IT Systems Nick Carr PremiseslProperty John England Branch Hub Liaison Officer Dorothy Hartley Governance Glynis Peacock Compliance Lynn Myers Compliance Hazel Cushin d. Govèrning Document Samaritans of West Cumbria is governed by a constitution which was amended in 2018 Plans for future periods To continue to work to meet the aims and objectives of the Charity. To continue to recruit, select and train Volunteers to ensure that we have the personnel to provide emotional support. To continue trading in the Samaritan shop to provide necessary funds. To develop appropriate fund raising activities to provide additional support including developing the Work of the Friends, Group. • To maintain the level of training to prepare new volunteers and to provide on-going training to all existing volunteers (both listening and supporti • To develop outreach strategies to ensure that the service of the Charity reaches out to a wide range of members of the community. To develop joint working with other organisations whose values align with those of the Samaritans Page 4
THE SAMARITANS OF WEST CUMBRIA TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Statement of Trustees. responsibilities The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom AGcounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles of the Charities SORP (FRS 102), make judgments and accounting estimates Ihat are reasonable and prudent., state whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will Continue in business. The Trustees are responsible for keeping adequate a¢counting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial stalemenls comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees and signed on their behalf by.. Ms K Loudon (Trustee) Date.. Ms C W Woods (Trusteel 20>{. Page 5
THE SAMARITANS OF WEST CUMBRIA INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independent examiner's report to the Trustees of The Samaritans of West Cumbria I'the Charity,) I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025. Responsibilities and basis of report As the Trustees of Ihe Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act,). I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145151{bl of the 2011 Act. Independent examlner's statement Your attention is drawn to the fact thal the Charily has prepared the accoun15 in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. l understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted A¢¢ounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act,. or the accounts do not accord with those records., or the accounts do not Gomply with the applicable requirements Concerning the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Dated.. I /bCIIs Steven Kirkbride BFP FCA Amistrong Watson LLP, Workingion Page 6
THE SAMARITANS OF WEST CUMBRIA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Note Income from: Donations and legacies Charitable activities Investments 6,010 10,953 3,524 4,900 10,910 10,953 3,524 13,443 12,274 2,881 Total Income 20,487 4,900 25,387 28, 598 Expenditure on: Charitable activities 28,686 13,363 42,049 43,880 Total èxpendlture 28,686 13,363 42,049 43, 880 Net expenditure Transfers between funds (8,199) (33,976) 18,4631 33,976 116,662) (15,282) Net movement in funds 142,175) 25,513 116,662) (15,282) Reconciliation of funds: Total funds brought fOard Net movement in funds 148,806 142,1751 9,963 25,513 158,769 (16,662) 174,051 (15,282) Total funds carried forward 106,631 35,476 142,107 158, 769 The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 9 to 18 form part of these financial statements. Page 7
THE SAMARITANS OF WEST CUMBRIA BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Not8 Flxed assets Tangible assets 27,550 28,716 27,550 28, 716 Current assets Debtors 2,688 117,605 2, 703 131,586 Cash at bank and in hand 120,293 134, 289 Creditors.. amounts falling due within one year (5,736) (4,236) Not current as88ts 114,557 130,053 Total assets less current Ilabilities 142,107 158, 769 Net assets excluding pension asset 142,107 158, 769 Total net assets 142,107 158, 769 Charlty funds Restricted funds Unrestricted funds 10 10 35,476 106,631 9,963 148,806 Total funds 142,107 158, 769 The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by.. Ms K Loudon I (Trustee) Date.. Ms C W Woods {Trusteel The notes on pages 9 to 18 form part of these financial ststements. Page 8
THE SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General information Samaritans of West Cumbria is a private company limited by guarantee incorporated in England and Wales. The registered office is 23 Church Street, Whitehaven, Cumbria, CA28 7EB. Accounting policie5 2.1 Basls of preparation of financial statements The financial statements have been prepared in a¢cordance wth the Charitie5 SORP IFRS 102) Accounting and Reporting by Charities. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019}, the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair, view and have departed from the Charities IAccoLsnts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair, view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The Samaritans of West Cumbria meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 2.2 Income All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. 2.3 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economi¢ benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by aclivity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct Gosts attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned belmeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. Page 9
THE SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcies (continued) 2.3 Expenditure (continued) All expendilure is inclusive of irrecoverable VAT. 2.4 Interest recelvable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity., this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.5 Tangible flxed assets and depreciation Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at ¢051 less a¢cumulated depreciation and any accumLtlaled impairment losse5. All cosls incurred to bring a tangible fixed asset into its inlended working condition should be included in the measuremenl of cost, Depreciation is Charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, Depreciation is provided on the following basis.. Freehold property Plant and machinery Fixtures and fittings 200 Straight line basis 209/0 Straight line basis 200/0 Slraight line basis 2.6 Debtors Trade and other debtors are recognised at the settlement amounl after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.7 Cash at bank and In hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.8 Liablllties and provisions Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economi¢ benefit will be required in settlement, and the amount of the settlement can be estirnated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it ha5 received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-lax discount rate that reflec15 the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. Page 10
THE SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {continued) 2.9 Financial instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 2.10 Finance18ases and hire purchase Assets obtained under hire purchase contrads and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where subslanlially all of the benefits and risks of ownership are assumed by the Charity. Obligations under such agreements are included in creditors, net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Statement of financial activities so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. 2.11 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the noles to the financial statements. Investment income, gains and losses are allocated to the appropriate fund. Income from donations and legacies Unrestricted Restricted funds funds 2025 2025 Total funds 2025 Oonations and fundraising Grants 6,010 6,010 4,900 4,900 6,010 4,900 10,910 Page11
THE SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legacies Icontinuedl Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Donations and fundraising Grants 8,443 8,443 5, QOO 5,000 8, 443 5, 000 13,443 Income from charitable activities Unrestrlcted funds 2025 Total funds 2025 Shop income Rental income 10,953 10,953 10,953 10,953 Unrestricted funds 2024 Total funds 2024 Shop income Rental incoTne 12, 194 80 12,194 80 12,274 12,274 Investment income Unrestricted funds 2025 Total funds 2025 Interest receivable 3,524 3,524 Page 12
THE SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Investment income Icontlnued) Unrestricted funds 2024 Total funds 2024 Interest receivable 2,881 2,881 Analysis of expenditure by activltles Activities undertaken directly 2025 Total funds 2025 Total charitable expenditure 42,049 42,049 Activities undertaken directly 2024 Total funds 2024 Total charitable expenditure 43,880 43,880 Page 13
THE SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysis of expenditure by activities Icontinued) Analysis of direct costs Total funds 2025 Actlvlties 2025 Depreciation Establishment costs Repairs adn maintenance Other office expenses Communications and IT Sundry expenses Mileage and travel expenses Accountancy fees Contributions to sinking funds Levy paid Outreach and raising awareness costs Insurance Bank charges and Iransaclion fees 1,797 2,523 8,077 3,163 3,191 2,073 6,436 1,860 990 1,797 2,523 ,077 3,163 3,191 2,073 6,436 1,860 990 4,239 4,927 2,597 176 4,239 4,927 2,597 176 42,049 42,049 Total funds 2024 Activities 2024 Depreciation Establishment costs Repairs adn maintenance Other office expenses Communications and IT Sundry expenses Mileage and travel expenses Accountancy fees Contributions lo sinking funds Levy paid Outreach and raising awareness Insurance Bank charges and transaction fees 2, 060 4, 622 2,610 5,037 2,445 1,948 6,816 1,470 990 2,060 4, 622 2,610 5,037 2, 445 1,948 6,816 1,470 990 10,520 2,423 2, 568 377 10,520 2,423 2,568 371 43, 880 43,880 Page 14
THE SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARGH 2025 Tangible fixed assets Freehold property Plant and Fixtures and machinery fittings Total Cost or valuatlon At 1 April 2024 Additions 39,801 7,971 23,361 631 71,133 631 At 31 March 2025 39,801 7,971 23,992 71,764 Depreciation At 1 April 2024 Charge for the year 13,185 846 7,336 55 21,896 896 42,417 1,797 Al 31 March 2025 14,031 7,391 22,792 44,214 Net book value At 31 March 2025 25,770 580 1,200 27,550 At 31 March 2024 26,616 635 1,465 28,716 Debtors 2025 2024 other debtors Prepayments and accrued income 40 2,648 106 2,597 2,688 2, 703 Creditors: Amounts falling due withln one year 2025 2024 Obligations under finance lease and hire purchase contracts A¢cruals and deferred income 329 5,736 3,907 5,736 4,236 Page15
THE SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. Statement of funds Statement of funds - current year Balance at 31 March 2025 Balance at 1 April 2024 Transfers inlout Income Expenditure Unrestricted funds General Funds - all funds 148,806 20,487 128,686) (33,976) 106,631 Restricted funds Outreach & Recruilment Utilities fund Repairs fund Capital fund 9,963 (6,4871 3,476 4,000 28,000 4,000 (6,0001 (876) 34,000 (241 900 9,963 4,900 (13,3631 33,976 35,476 Total of funds 158,769 25,387 (42,0491 142,107 Page 16
THE SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. Statement of funds (continued) ststement of funds - prior year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Unrestrlcted funds General Funds - all funds 165, 148 23,598 (39,940) 148,806 Restricted funds Outreach & Recruitment Ulilities fund 8,764 739 5,000 (3,201) (739) 9,963 8,903 5, 000 {3, 940) 9, 963 Total of funds 174,051 28,598 (43, 880) 158, 769 11. Analysis of net assets behveen funds Analysls of net assets between funds - current year Unrestrlcted funds 2025 Restricted funds 2025 Total funds 2025 Tangible fixed assets Debtors due after more than one year Current assets Creditors due wthin one year 27,550 2,688 82,129 (5,736) 27,550 2,688 117,605 {5,7361 35,476 Total 106,631 35,476 142,107 Page 17
THE SAMARITANS OF WEST CUMBRIA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11. Analysis of net assets between funds (continued) Analysis of net assets between funds - prior year Unrestricted funds 2024 Restncted funds 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year 28,716 124,326 (4,236) 28, 716 134, 289 (4,236) 9,963 Total 148,806 9,963 158, 769 Page 18