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 othe￿ise 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 fO￿ard
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