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← Central London Samaritans

2025-03-31-accounts

Central London Samaritans

Annual Report and Financial Statements

31 March 2025

Charity number 1171330

Central London Samaritans Annual Report and Financial Statements

Year ended 31 March 2025

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Central London Samaritans

Legal Information

Year Ended 31 March 2025

GENERAL INFORMATION

Founder

The late Prebendary Dr Chad Varah CH, CBE.

Chair and Branch Director (‘Single Branch Leader’)

Heather Barker throughout the year as Chair and Interim Branch Director,

The Trustees

Heather Barker, Trustee, Chair and Interim Branch Director — appointed July 2023, elected October 2023. Jane Little, Trustee - re-elected October 2024.

Simon Denyer, Trustee, Treasurer - re-elected October 2024. Jeremy Marcus, Trustee — re-elected October 2024. Roger Jeary, Trustee and Secretary — re-elected October 2024. Bethan Davies, Trustee — re-elected October 2024. Helen Buck, Trustee — co-opted February 2024, elected October 2024. Claire Justin, Trustee, elected October 2024.

Trustees who retired at our AGM on 30 October 2024

Hannah Scott, Trustee. Catherine Bourne, Trustee. Angelo Monni, Trustee.

Advisor to the Board of Trustees

Cynthia Pearce, special Advisor.

Registered Charity Number: 1171330.

Constitution dated: Charitable Incorporated Organisation (CIO) registered 26 January 2017 - effective from 1 April 2017.

Registered Address and Telephone Number:

46 Marshall Street, London, W1F 9BF - 020 7758 0660 until 12 March 2025. 13 Salisbury Place, London, W1H 1FJ - 020 7758 0660 from 13 March 2025.

Auditors (previously Independent Examiners)

Moore Kingston Smith LLP, 4 Victoria Square, St Albans, Herts, AL1 3TF.

Bankers

Lloyds Banking Group pic, Cheapside Branch, 125 London Wall, London, EC2Y 5AS.

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Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

THE CHARITY

The charity, Central London Samaritans (‘CLS’), was registered with the Charity Commission as a Charitable Incorporated Organisation (‘C10’) on 26 January 2017 with Charity Number 1171330 and Registered Office at 46 Marshall Street, London, W1F 9BF. The charity became operational on the full transition to CIO status on 1 April 2017. Prior to this the charity had operated and been registered with the Charity Commission as an unincorporated body known as "The Samaritans (London Branch)" with Charity Number 268293, at 46 Marshall Street, London, W1F 9BF.

CLS is a recognised affiliate branch of Samaritans, founded in 1953 by the late Prebendary Dr Chad Varah CH, CBE. CLS is a part of the Samaritans London Region and covers the seven inner London Boroughs of: City of Westminster, City of London, Kensington & Chelsea, Camden, Islington, Hackney and Tower Hamlets. CLS fulfils its charitable aims under an Operating Agreement with the Camaritans Central Charity (‘CCC’) the purpose of which is to make sure that all services provided are of a consistently high quality and that we work effectively together to support our callers. In addition, the SCC are responsible for determining the overall strategy of the wider organisation and providing direction and support to all branches across the broad aspects of service, access, influence and evidence.

CLS has been fully self-funding since 1 April 2018. The majority of CLS's income during the year ended 31 March 2025 was generated through voluntary donations and grants which were raised independently by the branch. CLS does not receive grants or donations from the wider Samaritans organisation.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Board of Trustees

Under the CIO constitution, the charity is managed by the Board of Trustees comprising the Branch Director, the Secretary, the Treasurer and up to eight elected members with the power to co-opt up to two additional members. Elected members can serve a maximum of six consecutive years, with annual elections taking place at the charity's Annual General Meeting (AGM) each year. All trustees offer their services on a voluntary and unpaid basis.

The trustees are responsible for ensuring the charity delivers its charitable objectives; for the financial well-being of the charity; and for compliance with charity and relevant legal and statutory requirements.

In line with Charity Commission guidelines, training materials are made available to newly appointed trustees on their roles and responsibilities to supplement an online training program created by Samaritans. Further ongoing training is arranged, for trustees individually or the Board of Trustees as a whole, when deemed necessary.

During the year ended 31 March 2025 the Board of Trustees formally met fourteen times in order to discuss and plan the strategic direction of CLS and oversee the charity's effective and efficient operation.

The Branch Director

The Branch Director of the charity is selected through a consultative process involving all branch volunteers and representatives of the SCC. A formal appointment is then made by the SCC Trustee Board on the recommendation of the Regional Director. The Branch Director then selects a number of Deputy Directors to support her or him during their three-year term of office and may also select a Deputy Branch Director. The posts of Branch Director, Deputy Branch Director and Deputy Directors are voluntary and unpaid.

In accordance with our constitution, the role of Branch Director is ordinarily restricted to a three-year term. Heather Barker was appointed Interim Branch Director in July 2023.

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Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

A key role of the Branch Director is to ensure the provision of high quality and consistent care to all callers contacting the charity by whatever means and to support all the volunteers who provide this care, or who support the work of the charity in other ways. The position of Branch Director is assisted by a small team of paid full-time staff who are responsible for the day-to-day operations of the branch. The staff team provide support for the volunteer rota, outreach in the local community, recruitment, training and support of volunteers, fundraising, administrative functions and management of branch facilities and premises which are open and utilised 24 hours a day.

Deputy Director Team

The Branch Director is typically supported by a team of deputy directors, all of whom are themselves volunteers. Each deputy director acts as a lead in their particular area of expertise covering the following operational areas: Email, Communications, Transfers, Volunteer Support, New Volunteers, Homeless Support, Training, Recruitment & Selection, Onsite Support, Peer Support, Prisons, Continuous Development, Online and Self-Directed Learning, Data and CRM. The Branch Director and deputy director team meet regularly during the year to monitor and discuss the operational performance of the branch. This team together with the Trustees form the Branch Leadership Team.

OBJECTIVES AND VALUES

Samaritans’ Vision, Mission and Values (which the charity is fully aligned to and supports) are set out in its document Samaritans’ Strategy 2022-2027.

Our Vision Samaritans’ Vision is that fewer people die by suicide.

Our Mission Samaritans work to achieve this Vision by making it our Mission to alleviate emotional distress and reduce the incidence of suicidal feelings and suicidal behavior.

Samaritans do this by:

Fulfilling the Mission

Our volunteers are available to provide support by telephone and written word 24 hours a day every day of the year, see callers wishing to visit the branch in person from 9am to 9pm every day of the year and offer emotional support outside of the branch by way of numerous outreach projects within the local community. We have provided this support to our callers and visitors since establishing in 1953. Hence, we are now in our 72™ year of providing emotional support to those in need, no appointment required and all free of charge.

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Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

REVIEW OF OUR ACTIVITIES AND PERFORMANCE

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||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Highlights|of Our Year| |Delivery|of our core|services|48,047|callers|via|phone,|email|and webchat| |Face|to face and|support through|our|Supporting|2,561|people|in|person|either|face|to|face|in|the|Branch| |outreach|programs|or through|outreach|activities| |Total|supported|50,608 which|is|9.4%|higher year-on-year| |Recruitment and|training|78|new,|fully|trained|listening|volunteers| |Number|Lower than|prior|year|(107)|due to|premises move| |ene|ofeee active listeningRenn|volunteersean|| 347 averagean during th|e|year| |Continuing|initiatives|e|The|listener Schemes|in|Brixton and|ISIS|prisons| |¢|Supporting|those|who|make|the|streets|their home| |e|Working|with|the|London|Ambulance|Service|call|centre|staff| |e|The|veterans|programme|at|Chelsea|Royal|Hospital| |e|City|of|London|Police| |e|Offering|Time|to|Talk,|Time|to|Listen|to|organisations|across| |London| |¢|Offering|support to those bereaved|by suicide through|Facing the| |Future| |New|initiatives|e|Extension|of|support|for|London|Ambulance|Service|through| |skills|development|for|cal!|handler| |e|Early|stage|discussions|with|London|Fire|Brigade| |e|Extended|programme|with|City|of London|Police| |Securing|a|base|for the|next 30+ years ||After|37|years|in|Marshall|Street,|2024/25|saw|the|sale|of|Marshall| |Street and|purchase|/ refurbishment|of Salisbury Place. We now have| |a|sustainable|home|for|our|volunteers,|staff|and|callers|for|the|next| |30+|years.|This|transition|enables|us|to|remain|within|Westminster,| |ensures|continuity|of|servic|e|to|local|communities|and|our|outreach| |ee| |Financial|position|e|8.0|months|of|free|reserves|as|at|March|2025|versus|policy|of| |between|6|—|12|months| |Return|e|_85p|in|every|£1|spent|of fulfilling|our charitable|aims| |nneasGoals|on|investment|everyOur|volunteer-led £1 spent, based onmodel|results the totalin valu£3.48see ao|e|ofof volunt‘volunteer|e|er timeoeservice’ at CLSfor| |for next year|e|Maximise|benefits|and|opportunities|from|our new building| |¢|Expand|engagement|and|partnerships|with|Westminster| |organisations| |e|Maintain|volunteer|recruitment|and|training|at|circa|100|per| |annum| |Our|Work| |Our primary|aim|has|always|been|that|our volunteers|are|available|at|any|time|of the day|or|night|to|provide|non-| |judgemental,|confidential|emotional|support|for|callers|who|experience|a|range|of|feelings|including|loneliness,| |isolation,|anxiety,|despair,|fears|about|financial|problems|or|relationship|breakdowns|and|just|need|someone|to| |talk|to.|We|respond|not|only|to|phone|calls,|but|contact|by|email,|webchat|and|face-to-face|callers|at|our|branch| |in|the|City|of Westminster|as|well|as|taking|our|services|to|vulnerable|individuals|and|marginalised|communities| |at|highest|risk of suicide. We remain one of the few|truly 24/7 support|services,|available free of charge to anyone,| |with|no|appointment|or|waiting|lists.|We|know|that|the|element|of|human|interaction|is|important|to|callers:| |research|has|shown|that|our|callers|value|having|someone|real|to|communicate|with,|listen|to|and|be|there|for| |them|at|any|time|of the|day|or|night.|

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Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

The work we do is undertaken by around 400 volunteers - listening and support volunteers - who are recruited and trained in their specific roles. We are, and always have been, a volunteer-led charity with all our support mechanisms being provided by highly trained volunteers. In addition, many volunteers take on extra responsibilities by taking the lead on, and helping with, recruitment, training, outreach programs, fundraising, awareness and publicity, administration and volunteer support. Being a Samaritans volunteer is time demanding and at times challenging yet can also be hugely rewarding.

We maintain close contact with and attend meetings of a number of suicide prevention groups within the boroughs that we serve. Through our attendance we can offer help and support to the initiatives being driven by these groups and, where relevant, offer our views on how best to achieve our shared goals. We also partner with other organisations and charities to provide our service in a coordinated, meaningful way which caters for their specific needs — e.g. Network Rail, City of London Police, HM Prison Service, London Ambulance Service, London Fire Brigade.

Inside the Branch — Output

Callers via telephone, email and webchat - In terms of output, during the year ended 31 March 2025, CLS volunteers responded to 48,047 calls for help through calls to our helpline (40,012) and written word (8,035). The overall number of people we were able to provide in-branch support to through these services increased by 11% year-on-year largely due an increase (4%) in the total number of shift hours our volunteers were available coupled with an increased proportion of shift hours dealing with such callers (up 12% year-on-year).

Drop-in Callers at our Branch — this service enables us to see face-to-face visitors, no appointment necessary, no waiting lists at our branch in Westminster, 12 hours a day, every day of the week. Being centrally located in London offers a convenient and accessible position for Londoners struggling to cope. During the year ended 31 March 2025 we supported 1,092 visitors in this way.

Outside the Branch — Output

Certain groups of people have heightened vulnerability to suicide which require a tailored range of interventions.

We proactively reach out to these high-risk communities, including the homeless, men in custody and people bereaved by suicide.

Homeless - our Homeless Team of volunteers attend homeless food drops in Westminster providing support which gives individuals a unique opportunity to be heard and explore their feelings, often at a point of personal crisis. This year we have been able to provide emotional support to 296 individuals in this environment. We also have materials and virtual sessions that can be used to support the staff in homeless centers as we look to engage with those involved in their care.

Men in Custody — men in prison are significantly more likely to die by suicide than people in the general population. As part of our commitment to reducing suicide, we train selected prisoners to provide confidential emotional support to their peers who are struggling to cope or feeling suicidal, by becoming ‘Listeners’. Our volunteers work with prison staff to select and train people in prison who have shown an interest in becoming a Listener. On completion oftheir training, Listeners receive a certificate and agree to follow our policies and values. Listeners receive regular support and meet with our team of volunteers on a weekly or fortnightly basis.

We support two London prisons in this way (HMP ISIS and HMP Brixton) and continue to build our team of volunteers who provide this vital support. In this way, our volunteers support these ‘Listeners’ who themselves provide support to the inmates at Brixton and ISIS Prison. This service enabled Listeners to support 153 calls for help (in a prison setting) from prisoners in Brixton and ISIS during the year.

People bereaved by suicide — the impact of suicide can be devasting. It can cause intense feelings of grief for loved ones, communities and workplaces. One in ten people who are bereaved by suicide go on to have suicidal feelings. We run group sessions for those bereaved by suicide to ensure that they are properly supported. We are incredibly proud that this program has developed from its inception at Central London Samaritans to become an organisation-wide Samaritans program called Facing the Future which is run and administered by us at CLS. During the year under review, we supported 240 individuals through this program.

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Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

Time to Talk, Time to Listen —the development and take-up of this ‘awareness training’ for external organisations has been extremely important as mental health and wellbeing in the workplace continues to be a priority for employers. In response to various requests for our help from external organisations, we have developed materials Suitable for on-line and in-person sessions hosted by our highly trained volunteers. Broadly, these sessions are led by one of our trained volunteers and look at the many and complex issues faced by staff (tailored to the specific needs of the organisation) and how effective listening can makea difference. Importantly it looks at ways in which we can take care of ourselves and our own wellbeing while having the confidence and skills to open up conversations with, and provide support to, others. This year we completed 23 separate sessions which directly reached 954 attendees across both private and public sector organisations.

Other regular outreach activities include our weekly attendance at a London Ambulance Service call center aimed at supporting their staff who answer emergency calls. This has been extremely rewarding and well received and resulted in 780 instannes of | AS staff heing supported during the yoar. Wo alco havo a rogular attendance at the Royal Hospital Chelsea where we hold sessions with the veterans who are housed there.

Our Impact

A survey of specific caller concerns in June 2023 highlighted that the top three concerns mentioned by callers that reached out for emotional support were mental health (46%), family (33%) and isolation (27%). These pieces of research provide us with evidence about the positive impact of our emotional support services but also identify areas of concern which are acknowledged to have been exacerbated by the impact of the pandemic and cost-of-living crisis on suicide risk. Both have been used to inform the strategy of the wider providedorganisationto callers.as well as specific areas of focus around service development, training materials and information

Awareness Raising

Our awareness raising activities are a key feature of our work whereby we focus our efforts on settings known to experience high numbers of suicide, such as main line rail stations, alongside a targeted talks program reaching out to vulnerable communities across central London.

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Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

Equally we target large scale events such as Pride and Black Pride in London to raise awareness of our service and offer emotional support where necessary. There are also organisation-wide events every year that we take part in such as 'Brew Monday’ in January and The 'Big Listen’ in July.

We hold fundraising events which also serve to raise awareness in the form of Sing for Samaritans at main line railway stations which, this year, included Charing Cross, Waterloo, and Marylebone stations. In addition, Trafalgar Square is also a popular venue around the Christmas period.

Further awareness raising via social media and on-line platforms took place around established events like Mental Health Awareness Week, World Suicide Prevention Day and World Mental Health Day to reach out to different audiences and give talks about the service we provide as well as offering emotional support in general. In this way we reach 1,000’s of people through our talks but many times more through the awareness raising that the larger events provide.

In addition to the above we regularly attend events at local universities and colleges to raise awareness amongst students and staff alike, typically associated with freshers week activities.

Our People

Our Volunteers

We are a volunteer-led organisation so our service can only persist through the recruitment and training of new volunteers. During the year under review, we received 1,292 enquires from people who wished to be considered for our volunteer training program. We currently run a hybrid model whereby some elements of on-line training are mixed with in-person sessions. Using this approach, we ran 5 selection days which resulted in the commencement of 7 separate CORE Training classes and 78 newly trained listening volunteers.

Each of these classes typically consists of a number of ‘classroom’ modules totaling 21 hours of training plus a further 5 hours of self-learning time. Additional training time and mentoring requirements result in each new listening volunteer undertaking a total of 62 hours of training to provide and equip them with the skills and support required to provide an empathic, listening ear for our highly vulnerable callers.

The training is delivered by our experienced volunteer training team (all volunteers themselves) and prepares new volunteers to manage every eventuality. Our non-listening volunteers (Support Volunteers) who provide help in a variety of areas such as administration, fundraising and consultancy also receive that same first stage training to help them understand the roles of the listeners.

The average number of active listening volunteers during the year showed an increase from 332 to 347. The period end number of 340 as at 31 March 2025 compares to 345 active listening volunteers as at 31 March 2024. One of our key goals remains the recruitment and training of new volunteers.

Following the increase in average number of active listening volunteers during the year, the total number of shift hours during which volunteers were available to provide support also increased by 4% year on year.

Our Staff Team

Our staff team during the year of 5.1 full time equivalents provided support services to the Branch Director, board of Trustees and volunteers covering areas such as IT, building and facilities management, office administration, financial management and co-ordination of volunteer recruitment, training and rota management. In addition, the staff team are responsible for the digital footprint of our branch, some of the branch's fundraising activities and many of our relationships with external partners which, among other things, helps to promote our services and raise awareness.

We are immensely grateful to all our volunteers and staff for their unwavering support and dedication which ensures that the support provided to those who call us is available at any time of the day or night, every day of the year.

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Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

Our New Building

Following the sale of our property in Marshall Street and simultaneous purchase of property at 13 Salisbury Place on 13 May 2024, we successfully moved into our new home on 12 March 2025. Despite an extensive refurbishment period, we were able to secure continuity of service throughout as a result of a leaseback arrangement at Marshall Street. This enabled a seamless move from one environment to the other and ensured our service remained available to callers every day throughout the year.

Salisbury Place is only 1.5 miles from Marshall Street and we remain in the borough of Westminster. This is extremely important in terms of continuity of service, especially to our various outreach activities and those who visit us in-person. We are thrilled to be fully operational in our new home as this marks a pivotal point in our journey. We have realized our aspiration of a new, purpose designed home for the charity thereby contributing to its long term security, sustainability and future. Key Aims for the Year Ahead

Our New Building and Location - Benefits and Opportunities We are thrilled to be fully operational in our new home as this marks a pivotal point in our journey. We have realised our aspiration of a new, purpose designed home for the charity which we believe contributes to its long term security, sustainability and future. Over the coming year we will take Steps to increase general awareness of our presence within the area and amongst visitors who previously used our face-to-face service at our old premises. We also believe that the facilities we have in-place will be attractive to prospective volunteers and, in particular, those who are available for night shifts which is a peak time for people wishing to contact us. Finally, we have great facilities for external meeting room hire and will be looking to raise awareness of this within the local area

Engagement and Partnerships Given the importance of partnerships and awareness raising, we have made significant efforts to engage with the local area organisation which brings together residents and businesses in the immediate area of our new home in Marylebone. They are called Baker Street Quarter and are themselves a non-profit organisation. We were honored to be named Charity of the Year by the Baker Street Quarter Partnership — an achievement that has Opened doors to increased visibility, in-kind donations, and new fundraising opportunities.

Thanks to this partnership, we were offered fundraising opportunities at various summer festival events, received generous in-kind support, including a venue donation for our PRIDE brunch at a local hotel and free laptops from another local business. Further interaction with local businesses to explore corporate partnerships and/or awareness raising opportunities are ongoing.

Volunteer Recruitment and Training Typically, we aim to train c.100 new listening volunteers annually and do so through running up to nine group classes across the year. The trainers are, themselves, experienced listening volunteers. In order to accelerate the process and reduce the ongoing commitment required from the training team, we are trialing a ‘Big Train’ initiative. This involves holding training for up to 100 prospective volunteers over a condensed 3 day period. Trainees who successfully pass the training will then be subject to an enhanced mentoring program. We are excited to trial this approach and look forward to making it a success.

Risk Management

During the year, the Board of Trustees reviewed and updated the charity's Risk Register. This register sets out the key risks facing the charity along with a range of mitigating actions and controls applied against each risk. Whilst it is acknowledged that most of our fundraising activities have performed relatively well, there remains a degree of uncertainty over the continuing impact that the wider cost-of-living issues may have on future fundraising opportunities in general. The Board of Trustees has reviewed forecast cash flows and budgets for the coming year taking into account the likely impact on fundraising activity as well as the prevailing level of free reserves. Wefuture.are satisfied that the charity has sufficient resources to remain financially sustainable for the foreseeable

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Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

Environmental Awareness

The Branch continues its efforts to reduce its overall impact on the environment through the following actions:

Public Benefit

All our activities focus on the core work of offering emotional support to vulnerable people and are undertaken to further our charitable objectives for the public benefit. In planning and reviewing all the activities of the charity during the year, the Trustees have paid due regard to the Charity Commission's guidance on public benefit.

FINANCIAL REVIEW

Funding

Central London Samaritans is affiliated to but financially independent from the wider Samaritans organisation. We receive no income from the wider organisation and, indeed, have been fully financially independent for the last seven years over which time we have raised £2.81m, an average of £401,000 per year. This has been achieved through the efforts of our own staff and volunteers and of course the amazing support from our varied donor base. The aim of the Board of Trustees is that the charity must be financially self-sustaining and resilient in order to develop and maintain our services in a way that best meets the changing needs of Londoners. We endeavor to introduce and maintain diversity within our mix of funding across various sources. Typically, we might expect one third of our funding to come via trusts & foundations, up to 25% through individual giving and community events, 20% through legacies, 10% through corporate relationships and a further 10% through commercial activities such as room hire and workplace training. The fundraising target in any one particular year is influenced not only by our service plans but also by the level of free reserves we hold as these may fund our running costs in accordance with our stated reserves policy.

During the year under review, fundraising opportunities were stable, with all but two of the ten streams of income remaining broadly in-line with prior year. One outlier was grants from trusts and foundations which were £22,587 down year-on-year but reflected an all-time high in the prior year. Legacies (i.e. gifts in Wills) were significantly up at £126,833 versus £27,712 in the prior year - average annual legacy income over the last 7 years stands at £80,676 indicating that prior year was historically low for legacy receipts.

In summary, excluding net gains on fixed asset disposals, income for the year totaled £469,884, an increase of 18.4% on the prior year. This reflects a stronger performance from legacy gifts partially offset by reduced levels of grants from trusts and foundations following a record year last year.

The general fundraising environment is always difficult to predict. Cost pressures remain due to cost-of-living increases and recent wider disruptions to previously accepted global trading relationships. These may impact potential donors of all kinds (individuals, corporates and trusts). Volatility in asset prices and investment income remains difficult to predict, partly as a result of perceived political risks. This may affect the funds available to grant making organisations or their appetite to maintain the programmes previously supported.

We will continue to seek opportunities to enhance the charity’s financial sustainability to ensure our services continue to be available to vulnerable and marginalised groups within the communities we serve and enable us to respond to the needs of our callers and visitors.

Expenditure

To ensure the charity's finances are properly monitored and managed, the Board of Trustees receives monthly financial reports from the Treasurer. These reports include details of the charity's income and expenditure compared with a pre-approved annual budget, monthly Management Accounts covering the operation of the branch, cash and reserve balances compared with pre-approved policy requirements and other financial analysis.

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Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

The total expenditure incurred, excluding expenditure on the building project and the value of pro-bono services provided, increased by 27.6% year-on-year. However, included in this rise is a material increase in depreciation charge following the completion of our change of location. Before depreciation, the operating expense base saw a 7.9% rise year-on-year which we believe to be a reasonable result given the magnitude of external cost pressures. Overall, excluding building project costs, out of every £1 spent, 85p went directly to supporting our charitable services.

The Financial Statements

The financial statements are prepared in compliance with the Statement of Recommended Practice ("The Charity SORP"). During the year ended 31 March 2025, the charity made an overall surplus of £4,034,406 (2024: deficit : £68,185). This comprises a surplus of £4,057,957 on Unrestricted funds and a deficit of £23,551 on Restricted funds. The unrestricted surplus arose on the disposal of our previous property and was fully utilised on the purchase and refurbishment of our new property.

Total income for the year was £4,543,344 (2024: £401 ,922). £30,500 of this income was Restricted and £4,512,844 was Unrestricted. The Unrestricted income includes £4,073,460 relating to the gain on disposal of our previous property with the remaining £439,384 from normal fundraising activity. Expenditure for the year amounted to £508,938 (2024: £470,107), including depreciation of £120,136 and £22,141 in respect of spend on our building project funded through the use of designated funds. At 31 March 2025 the charity had cash balances totaling £559,712 (2024: £553,280). £82,955 of this balance was placed in a 32 day notice deposit account, the remainder being in instant access bank accounts. At 31 March 2025, available Unrestricted Funds totaled £339,716 (excluding fixed assets and investments) and Restricted Funds totaled £17,961.

Restricted funds comprise recognisable funds that can only be spent in accordance with the donor's intentions. Unrestricted funds comprise all other funds, including the value of the freehold property and any funds which have been designated by the trustees for a Specific use. Current assets held within unrestricted funds are available for the ordinary purposes of the charity. Reserves Policy

The Trustees may determine, from time to time, whether there are foreseeable non-recurring expenditures or loss of income specific to a certain event or circumstance and may establish designated reserves to cover these. A designated reserve will therefore be intended for a specific defined purpose over a specific defined period of time and be separate from the Charity's general free reserve.

Over and above such designated reserves, the Charity will hold a general ‘free’ reserve to cover items of expenditure or shortfalls in income arising from the general operation of the Charity’s activities. As an employer of staff, the Charity is concerned that the position of staff should be protected as far as possible, and the level of reserve is intended to ensure that contractual obligations to staff and third parties can be met in an orderly fashion. In addition to meeting contractual obligations, the general free reserve also serves to provide near-term financial resilience to assist in the planning of and support for the delivery of our charitable activities.

The challenges introduced by various cost-of-living pressures have not abated but equally do not appear to have prompted a deterioration in our ability to raise funds from the various and diverse sources which have supported US over recent years. In view of this, our target for ‘free’ reserves has been maintained within the range six to twelve months operating costs. For this purpose, operating costs are the highest audited annual total expenditure figure over the most recent three years of operation.

For the avoidance of doubt, the general free reserve comprises the total unrestricted funds less the sum of tangible fixed assets, illiquid investments and any designated funds set aside by the Trustees. As at 31 March 2025 the unrestricted free reserve totaled £339,716. The audited total expenditure for the year totaled £508,938. The highest audited annual expenditure over the three years ended 31 March 2025 arose in the year under review. Hence, the general free reserve position represents 8.0 months of expenditure and is therefore 2025-26.within our stated policy. We anticipate that our free reserve balance will continue to remain within policy during

The trustees monitor compliance with this policy as part of the monthly Management Accounts reporting.

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Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

Investment Powers and Policy

The charity's Constitution allows the trustees to invest in any way they consider appropriate. The charity’s investment policy is a conservative one which prioritises capital preservation, reduced counterparty risk and liquidity ahead of yield.

All cash balances must be placed with reputable UK banks, which are regulated by the PRA/FCA and members of the FSCS (Financial Services Compensation Scheme).

The charity’s policy is that it will hold all its liquidity as cash in instant access accounts with reputable UK banks sufficient to cover at least 5 months of operating expenditure. Cash balances in excess of this may be held on fixed term deposit or rolling term deposit (again with reputable UK banks) such that amounts in excess of 5 months but equal to or below 8 months of operating expenditure may be placed on no more than 3 months deposit. Balances in excess of the 8 months requirement may be placed on no more than 6 month deposit.

As at 31 March 2025, total cash balances amounted to £559,712 of which £467,757 was held in instant access accounts and £82,955 was held in a 32 day notice deposit account. Cash held on instant access was in excess of our minimum policy requirement. The deployment of cash is kept under review by the trustees in conjunction with advice from the Treasurer and professional advisors where relevant. The trustees monitor compliance with this policy as part of the monthly Management Accounts reporting.

THANK YOU

The charity has established a diverse program of fundraising activity which has resulted in generous support from new and existing supporters and donors. The response from donors, supporters and volunteers we receive is truly remarkable. The charity would like to take this opportunity to especially thank: The Adrian Swire Charitable Trust, The Aird Charitable Trust, Capital Group, The City of Westminster, CGB Trust, Edward Harvist Trust, Garfield Weston Foundation, Horseshoe Trust, Hyde Park Place Estates, The National Lottery Award for All, Shaftesbury PLC, St James's Piccadilly Charity, Strand Parishes Trust, The London Community Fund, The Tudor Foundation, Westminster Almshouses Foundation, Westminster Amalgamated, Westminster Community Fund, The Worshipful Company of Coopers, The Worshipful Company of Fishmongers and The Worshipful Company of Grocers.

The charity is also extremely grateful to: Arup UK, Moore Kingston Smith LLP, My Soho Times, Murphy Philipps, Network Rail, PwC Foundation, Raccord Electricals, RAF Club, Sainsbury PLC and Simmons & Simmons LLP for their support and to all those who have helped us so generously during the year.

Thank you also to all ‘The Friends of CLS' who give so much of their time and support to us whenever we are in need and the various choirs who helped us raise awareness and funds. And of course, thank you to all those who took part in fundraising events for CLS throughout the year — in particular sporting events including the London Landmarks Half Marathon, the Hackney Half Marathon, the Great Bristol Half Marathon, Victoria Park Half Marathon, the Amsterdam Marathon, the Paris Marathon, Hull 10K, Saucony London 10k and the Laugavegur Iceland Ultra 55km

And finally, thank you to the various choirs who have performed at our events to entertain the public while we raise awareness and funds. These include Real Voices, Bellow Fellows, Eclectic Voices, Mixtape Choir, The Cast of Fawlty Towers: The Play and the Metropolitan Police Choir.

We are determined to continue to work together with our funders to and build upon all the amazing support that they have shown us. This, coupled with our unrestricted ‘free’ reserves balance, gives us confidence that the charity will remain financially stable for the foreseeable future and that we will continue to be there for anyone who needs us, every hour of every day.

11

Central London Samaritans Annual Report of the Trustees Year Ended 31 March 2025

Statement of the Board of Trustees’ Responsibilities

Post Balance Sheet Events Building Practical completion of our new premises was signed-off on 13 March 2025. Hence all contracted work had been materially completed at that stage. Following discussions between the contractor, independent project manager and representatives from the trustee board, agreement of the final contract sum was achieved on 25 July 2025.

The agreed final sum including all retention amounts and VAT have been recognised in full in the financial statements for the year ended 31 March 2025. Press Coverage Press coverage concerning the wider Samaritans organisation was published on Friday 25 July 2025. It reported on an internal presentation given by the main Trustee board of Samaritans to volunteers and staff across the whole organisation. The basic thrust of the reporting centered around the potential closure of around half of the 201 branches from which the service provision of Samaritans is currently delivered.

Central London Samaritans (CLS) is an independently registered charity with its own constitutional document and trustee board. It is affiliated to, but independent from the wider Samaritans organisation, and in particular what we refer to as Samaritans Central Charity (SCC). We are one of 201 ‘branches’ and operate under an Operating Agreement between us and SCC. The trustee board of CLS is wholly responsible for the governance and operation of all aspects of CLS including 100% of the funding required to maintain its existence. We receive no direct funding from SCC. Any funding given to CLS is used wholly for the activities carried out by CLS.

We, the trustee board of CLS, cannot comment directly on the press coverage or deliberations of the main Trustee board as the basis on which such conclusions have been drawn have yet to be shared. However, as an independently funded and managed service, we would like to provide reassurance that as far as we are concerned, the future of CLS and the services it provides remain unchanged.

This report was signed on behalf of the Board of Trustees by:[Darker] |[Kater] Signed by: C44800C957DF440... Heather Barker — Chair and Interim Branch Director

12

Central London Samaritans

Independent Auditor's Report

Year ended 31 March 2025

Independent auditor's report to the Trustees of Central London Samaritans

Opinion

We have audited the financial statements of Central London Samaritans for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

13

Central London Samaritans

Independent Auditor's Report

Year ended 31 March 2025

Independent auditor's report to the trustees of Central London Samaritans

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

‘ the information given in the Trustees’ Annual Report is inconsistent in any material respect with the financial statements: or

‘ the charity has not kept adequate accounting records: or ‘ the financial statements are not in agreement with the accounting records and returns; or ‘ we have not received all the information and explanations we required for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 12, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

14

Central London Samaritans

Independent Auditor's Report

Year ended 31 March 2025

independent auditor's report to the trustees of Central London Samaritans

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities,

including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charity.

15

19.09.2025 wasiyesaigNheaiaNtsseaeNGWERE ae NeU TRCAlWITE

Central London Samaritans

Statement of Financial Activities

Year ended 31 March 2025

Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds
Funds Funds 2025 Funds Funds 2024
Note £ £ £ £ £ £
Income and endowments from:
Donations and legacies 2 382,517 30,500 413,017 270,020 85,883 355,903
Investments 25,481 - 25,481 6,855 - 6,855
Othertrading activities 3 4,104,846 - 4,104,846 36,937 2,227 39,164
Total 4,512,844 30,500 4,543,344 313,812 88,110 401,922
Expenditure on:
Raising funds 4 (39,363) (435) (39,798) (43,754) (1,156) (44,910)
Charitable activities 5 (385,036) (52,949) (437,985) (311,048) (99,520) (410,568)
Other 6 (30,488) (667) (31,155) (12,881) (1,748) (14,629)
Total (454,887) (54,051) (508,938) (367 683) (102,424) (470,107)
Netincome/(expenditure) 4,057,957 (23,551) 4,034,406 (53,871) (14,314) (68,185)
Netmovement in funds 4,057,957 (23,551) 4,034,406 (53,871) (14,314) (68,185)
Reconciliation offunds:
Total funds brought
forward		 14 1,391,339 41,512 1,432,851 1,445,210 55,826 1,501,036
Total funds carried
forward 14 5,449,296 17,961 5,467,257 1,391,339 41,512 1,432,851

All of the above amounts relate to continuing activities

The notes on pages 20 to 27 form part of these financial statements.

17

18.09.2025

Central London Samaritans

Cashflow Statement

Year ended 31 March 2025

2025 2024
£ £
Cash Flowsfrom Operating Activities:
Net Cash generated from/used by OperatingActivit Note 10 165,221 32,050
Cash Flows from Investing Activities:
Proceeds from Sale of Fixed Assets 5,144,514 -
Dividends and Interest from Investments 25,481 6,855
Purchase of Fixed Assets (5,328,784) (11,028)
Netcash providedbyinvesting activities (158,789) (4,173)
Change incashandcash equivalents inthe reporting period 6,432 27,877
Cash and Cash Equivalents atthe beginning ofthe reportingperiod 553,280 525,403
Cashand Cash Equivalents attheend ofthereporting period 559,712 553,280
Analysis ofchanges in net debt
At start ofvear		 Cash flows At end ofvear
Cash 553,280 6,432 559,712
Total 553,280 6,432 559,712

19

Central London Samaritans

:

Notes to the Financial Statements

Year ended 31 March 2025

1.1 Basis of accounting The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities SORP FRS 102 (second edition - October 2019) - 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 and the Companies Act 2006 and Charities Act 2011.

Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Central London Samaritans meets the definition of a public benefit entity under FRS 102.

1.2 Going concern The Trustees have, at the time of approving the financial statements, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3. Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Unrestricted funds include the freehold property.

Restricted funds comprise funds which are Subject to specific restrictions imposed by the donor and whichrestrictions.are available for the better performance of the charity in accordance with those specific 1.4 Incoming resources Income received by way of donations and gifts is recognised in the Statement of Financial Activities (“the SOFA") when received. Legacies are recognised when all the criteria have been met; entitlement when the Board of Trustees has been notified of distribution. The legacy is only formally recorded in the accounts when received.

Investment income is included when received. Other income is included when received. 1.5 Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it related: - Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It excludes governance costs and costs incurred exclusively in the raising of funds. - Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to governance and the strategic management of the charity.

20

Central London Samaritans

Notes to the Financial Statements

Year ended 31 March 2025

1 Accounting policies (continued)

1.6 Fixed assets

Fixed assets (excluding investments) are stated at cost or valuation less accumulated depreciation.

Depreciation is provided on all tangible fixed assets held by the charity for its own use at the following rates Buildings - 2% on valuation Improvements to buildings - 2% on cost Fixtures, fittings and equipment - 12.5% - 25% on cost

Assets with a value of more than £500 are capitalised.

1.7 Property revaluation In accordance with the provisions of the SORP the Trustees have elected not to incorporate further revaluations of the property in the financial statements.

1.8 Investments

Investments are stated at valuation. Valuation is based on market value where securities are quoted or other valuation techniques approved by the Board of Trustees. Gains or losses are taken to the Statement of Financial Activities.

1.9 Pension costs

Central London Samaritans has set up a defined contribution Personal Pension Scheme in respect of all its employees and contributes a fixed percentage of the employees’ salaries to this scheme. The assets of the scheme are held separately from those of the charity.

2 Donations and legacies

2025 2024
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Trustand foundation 130,538 30,000 160,538 103,000 80,125 183,125
Corporate and major
donorfunding		 35,204 - 35,204 33,605 - 33,605
Community and
individual fundraising		 81,607 500 82,107 92,905 5,758 98,663
Legacies
Gift Aid		 126,833
8,335		 -
.		 126,833
8,335		 27,712
7,848		 -
-		 27,712
7,848
Donated services - - - 4,950 - 4,950
382,517 30,500 413,017 270,020 85,883 355,903
Other trading activities
2025 2024
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Gain on disposal of 4,073,460 - 4,073,460 - - -
fixed assets
Other income 27,307 - 27,307 28,579 2,227 30,806
Central Charity Funding 4,079
4,104,846		 -
-		 4,079
4,104,846		 8,358
36,937		 -
2,227		 8,358
39,164

3 Other trading activities

21

Central London Samaritans

|

Notes to the Financial Statements

Year ended 31 March 2025

4 Expenditure on raising funds

Fundraising staffcosts 2025
Unrestricted
Restricted Total
£
£
£
28,103
-
28,103		 2024
Unrestricted Restricted Total
£
£
£
36,844
-
36,844
Otherfundraising costs 11,260
435
11,695
ootT		 6,910
1,156
8,066
tT
066
39,363
435
39,798
43,754
1,156
44,910
tT
44,910

5 Expenditure on charitable activities

Unrestricted
£		 2025
Restricted
£		 Total
£		 Unrestricted
£		 2024
Restricted
£		 Total
£
Staffcosts
Telephones
Conferenceand training
Catering costs
Volunteerexpenses
Printingpostage stationery
ComputerCosts
Maintenance
Bankcharges
Utilities
Business Rate		 139,308
1,692
9,943
1,723
8,348
2,504
13,701
12,905
982
12,342
-		 31,986
86
2,102
323
7,325
142
1,097
1,208
82
2,736
.		 171,294
1,778
12,045
2,046
15,673
2,646
14,798
14,113
1,064
15,078
.		 118,989
4,044
2,386
2,172
4,288
1,945
13,142
12,241
1,155
13,562		 47,258
869
96
260
8,595
217
2,078
2,387
190
4,592		 166,247
4,913
2,482
2,432
12,883
2,162
15,220
14,628
1,345
18,154
Cleaning
Business Insurance
Professionalfeesandcosts
Depreciation		 21,741
3,127
24,868
5,845
920
6,765
33,866
1,815
35,681
120,136
.
120,136
385,036
52,949
437,985
rT
aa
SSsaeemysaa		 -
16,358
4,599
74,507
41,660
311,048
i		 -
4,105
1,449
27,424
-
99,520
99,520		 -
20,463
6,048
101,931
41,660
410,568
410,568©

6 Other expenditure

Governance
costs:
Audit/examination fees
Committee meeting costs
Branch contribution		 2025
Unrestricted
Restricted Total
£
£
£
15,200
-
15,200
92
41
133
15,196
626
15,822
30,488
667
31,155
————<Keams		 Unrestricted
£
4,356
(56)
8,581
12,881
—
1001		 2024
Restricted Total
£
£
-
4,356
122
66
1,626
10.207
1,748
14,629
148
14,629

22

Central London Samaritans

Notes to the Financial Statements

Year ended 31 March 2025

7 Staffcosts 2025 2024
£ £
Total staff costs were as follows:
Wages and salaries
Social securitycosts
Pension costs		 181,781
12,510
4,090		 186,258
12,485
3,853
Other staffcosts 1,016 250
199,397 202,846

No employee received emoluments of more than £60,000 (2024: none).

Key management personnel:

No key management personnel were remunerated in the year (2024: none).

Particulars of employees:

The average number of employees during the year was as follows:

The average full time equivalent number of employees during the year was 5.1 (2024: 5.9) As at 31 March 2025 the number of FTE employees was 5.8 (31 March 2024: 6.5)

The average number of employees in post during the year was 5.7 (31 March 2024: 6.4). As at 31 March 2025 the number of employees in post was 7 (31 March 2024: 7)

8 Management Committee Members’ Remuneration and Expenses No member of the Board of Trustees was remunerated for services as a Trustee (2024: Enil)

Trustees, the Branch Director and the Advisory Directors only receive reimbursement of agreed expenses in accordance with the charity's expenses policy.

The Samaritans has centrally effected professional indemnity insurance to protect employees, Trustees, Directors and other volunteer members of all Samaritans Branches. This cost is recharged to the Branch.

23

Central London Samaritans

Notes to the Financial Statements

Year ended 31 March 2025

----- Start of picture text -----
2025 2024
10 = Reconciliation of net income/ (expenditure) to net cash flow from £ £
operating activities
Net income/(expenditure) for the reporting period (as per the 4,034,406 (68,185)
statement of financial activities)
Adjustments for:
Depreciation Expense 120,136 41,660
(Gain) Loss on Disposal of Assets (4,073,460) -
Dividends and Interest from Investments (25,481) (6,855)
(Increase)/Decrease in Debtors 5,984 187
Increase (Decrease) in Creditors 103,636 65,243
Net Cash provided by Operating Activities 165,221 32,050
10a _ Analysis of cash and cash equivalents
Cash at bank 559,712 553,280
----- End of picture text -----

24

Central London Samaritans

Notes to the Financial Statements

Year ended 31 March 2025

11 Fixed assets
Cost orvaluation Freehold
Property
£		 Fixtures&
Fittings
£		 Freehold
improvements
£		 Total
£
At1 April 2024
Additions
Disposals		 1,050,000
3,313,467
(609,000)		 34,342
61,591
(7,013)		 715,714
1,953,726
(455,041)		 1,800,056
5,328,784
(1,071,054)
At 31 March 2025 een
nnng
eeeeeeeeEEEE—E—EEE
3,754,467
88,920
2,214,399
6,057,786
Depreciation
At 1 April 2024
Charge forthe year		 546,000
102,186		 21,848
17,950		 260,673
-		 828,521
120,136
At 31 March 2025 a
648,186
39,798
260,673
948,657
Net book value
At 31 March 2025 3,106,281 49,122 1,953,726 5,109,129
At1April2024 i
504,000
12,494
455,041
971,535

Central London Samaritans completed on the simultaneous sale of the 46 Marshall Street property and purchase of 13 - 15 Sailsbury Place. This took place on the 13th May 2024.

The sale involved a 9 month leaseback arrangement of Marshall Street.

The Marshall Street property was sold for £5.1m and the Salisbury Place property was purchased for £3.28m.

12 Investments 2025 2024
£ £
Valuation at 1 April 2024 & 31 March 2025 1,000 1,000
Historicalcostat1April2024&31March2025 1,000 1,000

This comprises 1,800 shares of 1p each in Helpcards Holdings Limited, representing 0.31% of the share capital of the company. Helpcards Holdings Limited is a company incorporated in England.

25

Central London Samaritans

Notes to the Financial Statements

Year ended 31 March 2025

13 Debtors

2025 2024
£ £
Prepayments 58 6,042
58 6,042
14 Creditors: Amounts falling duewithin oneyear year
2025 2024
Trade
oreditoro
Taxand social security
Accrualsandothercreditors		 £
60,188
4,274
139,180		 £
12,286
4,780
51,941
202,642 99,006
15 Funds
Balanceat
1 Apr2024		 Incoming
resources		 Outgoing
nansters,
resources
g
losses		 Balanceat
31 Mar2025
£ £ £ £ £
Restricted funds:
Ongoing activities 41,512
41,512		 30,500
30,500		 (54,051)
(54,051)		 -
-		 17,961
17,961
Unrestricted funds:
Fixed assets
Freereserves
Designated funds - building project		 972,535
418,804
-
1,391,339		 -
439,384
4073,460
4512844		 (120,136)
4,256,730
(312,610)
(205,411)
(22,141)
(4,051,319)
(454,887)
.		 5,109,129
340,167
-
5,449,296
Totalfunds 1,432,851
4543344
(508,938)
-
5,467,257
ee
8467,257

Restricted funds comprise funds that can only be spent in accordance with the donor's intentions. Unrestricted funds comprise all other funds, including the value of the freehold property. Current asset held within these funds are available for the ordinary purposes of the charity.

Designated funds relate to amounts set aside by the trsutees for a specific use. The amounts above relate exclusively to the property transaction completed during the year.

26

Central London Samaritans

Notes to the Financial Statements

Year ended 31 March 2025

15 Funds (continued)

Balanceat
1 Apr2023		 Incoming
resources		 Outgoing
resources		 phir
g
losses		 phir
g
losses		 Balanceat
31 Mar2024
£ £ £ £ £
Restricted funds:
Ongoing activities 30,826 88,110 (77,424) - 41,512
Building project 25,000
55,826		 -
88,110		 (25,000)
(102,424)		 -
-		 -
41,512
Unrestricted funds:
Fixed assets 1,003,167 - (41,660) 11,028 972,535
Free reserves 442,043 313,812 (267,472) (69,579) 418,804
Designated funds -
1,445,210		 -
313,812		 (58,551)
(367,683)		 58,551
.		 -
1,391,339
Totalfunds oe
1,501,036
401,922
(470,107)
-
1,432,851

16 Analysis of net assets between funds

Unrestricted Restricted Total
Funds Funds
£ £ £
Tangible fixed assets
Investments
Current assets		 5,109,129
1,000
541,809		 -
-
17,961		 5,109,129
1,000
559,770
Current liabilities (202,642) - (202,642)
TotalFunds 5,449,296 17,961 5,467,257

27