Charity registration number: 1173481 ## Samaritans of Cornwall at Truro (A charitable incorporated organisation) Annual Report and Financial Statements for the Year Ended 31 March 2023 ## **Samaritans of Cornwall at Truro** ## Contents |Trustees Report|1 to 5| |---|---| |Reference and Administrative Details|1| |Statement of Trustees' Responsibilities|6| |Independent Examiner's Report|7| |Statement of Financial Activities|8 to 9| |Balance Sheet|10| |Notes to the Financial Statements|11 to 18| ## **Samaritans of Cornwall at Truro** ## Trustees Report ## Reference and Administrative Details **Chairman** S Wilkins **Trustees** H Bevan (Resigned 1 Jan 2023) P Orme S Wilkins A Battleday M Buck J Calverley S Gilchrist M Powlesland (Appointed 11 May 2022) J Beach (Cessation 1 Aug 2022) **Secretary** H Bevan (Resigned 1 Jan 2023) **Charity Registration Number** 1173481 **Principal Office** 19 Treyew Road Truro TR1 2BY **Independent Examiner** Francis Clark LLP Francis Clark LLP Lowin House Tregolls Road Truro Cornwall TR1 2NA Page 1 ## **Samaritans of Cornwall at Truro** ## Trustees Report (continued) The trustees present their report together with the financial statements of the charity for the year ended 31st March 2023. The trustees have adopted the provisions of 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) (effective 1st January 2019). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is registered with the Charity Commission and is a Charitable Incorporated Organisation. ## **Risk Management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **Appointment of Trustees** All members of the charity (including the Trustees) may make nominations for individuals to stand for election as Trustees. Notice must be given in line with the consitution prior to election at the annual general meeting. ## **Objectives and aims** The charitable objectives of Samaritans of Cornwall at Truro are to enable persons in Cornwall and the surrounding area as well as elsewhere to receive confidential emotional support at any time of the day or night in order to improve their emotional health and to reduce the incidence of suicide; to promote a better understanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health; and to collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objects. Samaritans of Cornwall at Truro are the only branch of the Samaritans in the county; integral to the wider Samaritans 24/7 availability for people in despair or distress or with suicidal feelings. Working to alleviate emotional distress and reducing the incidence of suicidal feelings by having the time to listen, without giving advice or judgement, and providing a confidential opportunity for callers to explore feelings and emotions. Receiving referrals and working in partnership with other organisations (such as the Cornwall suicide prevention network) we are particularly proud of our awareness raising / preventative work. Within Cornwall we proactively reach out into the local community, visiting various locations/organisations and talking to the people that need us, where and when they need us. This includes, but is not exclusive to, schools, universities, and railway stations. Our awareness and preventative work includes giving talks to groups e.g. young farmers, lions, rotaries, round tables and WIs, as well as taking stands at events. Within the year 2022 to 2023 we have responded to calls, webchats and emails and kept our branch running almost 24/7. In widening Samaritans’ reach and utilising new tools to connect with potentially new audiences the drive to reduce death by suicide is embodied in the branch. We help respond to those in need within Cornwall, alongside feeding into a national network of the wider Samaritans response. Page 2 ## **Samaritans of Cornwall at Truro** ## Trustees Report (continued) ## **Public benefit statement** Within Cornwall we proactively reach out into the local community (when government guidelines/restrictions allow), visiting various locations/organisations and talking to the people that need us, where and when they need us. This includes, but is not exclusive to, schools, universities and railway stations. Our awareness and preventative work includes giving talks to groups e.g. Young Farmers, Lions, Rotaries, Round Tables and WIs, as well as taking stands at events. We respond to calls, emails and face-to-face walk-ins, keeping our branch running almost 24/7. Within the financial year, the branch started supporting a webchat service - widening Samaritans' reach and utilising new tools to connect with potentially new audiences. Through phone/email/webchat we help respond to those in need within Cornwall, alongside feeding into a national network of Samaritans response. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. Page 3 ## **Samaritans of Cornwall at Truro** ## Trustees Report (continued) ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** Samaritans of Cornwall at Truro is run entirely by volunteers; there are no paid positions within the branch. All volunteers have been specially selected and trained. The number of volunteers fluctuates, but we continue to average over 100 volunteers. We have trained a further 39 volunteers within the financial year and have a commitment to train the same number in 23-24. There is always a minimum of two Samaritans on duty for each shift and therefore the volunteer base needs to be broad in number and skillset. Alongside ‘listening’ the Samaritans maintain a presence across Cornwall as described within the objectives and aims above. In the period 1st April 2022 to 31st March 2023, the branch has stayed open over 70% of the time and responded to approximately 34,000 calls and multiple emails. Despite a reduced volunteer body due to the impact of Covid, shifts only close due to volunteer availability; many volunteers doing over and above the minimum Samaritan commitment to ensure closures are kept to a minimum. Alongside our listening volunteers, our support volunteers are pivotal, taking on roles such as treasurer, organising outreach activities in the community, administration alongside the more obvious fundraising. Fundraising is supported hugely by the market stall at Par Market and the volunteer support to maintain this income stream is integral to the success of the branch. The Trustees are delighted to have been supported within year by multiple grants that support the ongoing running and development of the charity. We gratefully received a grant of £5,000 from the Foyle Foundation which gave us vital support in a number of core activities. Within the year the branch has attracted local Patrons to further enhance the profile of the Samaritans of Cornwall at Truro. Rick and Sarah Stein and Richard Madeley have formally joined as Patrons of the branch. The branch is compliant with national safeguarding procedures. The statement of financial activities indicates a net defecit of £40,809 compared with a surplus of £56,964 in the previous year. The trustees are satisfied with the results for the period and with the balance sheet to date. The Samaritans of Cornwall at Truro branch works closely with the Samaritans Central Charity at Upper Mill, Kingston Road, Ewell, Surrey, KY17 2AF and make an annual contribution to the central office. ## **FINANCIAL REVIEW** ## **Principal funding sources** All volunteers give their services voluntarily. However it will cost an estimated £118k to run the branch in the financial year 2023/24. We have to raise this money as a branch. This year, we would have had a healthy surplus down to the prudent expenditure management and great fundraising including from our Par market team which has been severely impeded by the pandemic. However, this became a deficit due to an exceptional increase (from £8,676 to £62,190) of our contribution to Samaritans Central Office. Page 4 Samaritans of Cornwall at Truro Trustees Report (continued) Reserves pollcy The Branch Leadership Team has approved a reseNes policy lo maintain a sufficient level of seNices to enable operating activities lo be maintained, taking account of the potential risks and contingencies that may arise from time to lime. We believe that 0.5 x annual running costs plus £8,000 to be held for a New Branch Contribution would be a reasonable level lo maintain. Current free resetves are significantly above this level al £268,476 and the key intentions for these funds are.. Working capital.. to manage cash flows (inflow and oufflowl lo prevent any interruption to operations or failing lo meet obligations to suppliers Continuity of charitable aclivily.. to be able to maintain operations if there is a significant shortfall in our fundraising activities, including the potential impact of a dip in the economy. Funding for specific liabilities or risks.. The TrLJStees maintain a comprehensive assessment of risks that the organisalion faces. Whilst many are insured, some, inclLJding continuity of services, are not able to be insured, thus the reserves protect the organisalion's ability to recover in the event of one of those risks happening. Funding for specific projects.. In 2018, accessibility issues were highlighted which made the building unfit for purpose in ils current configuration. After consultation with branch volunteers, the BLT decided lo increase the reserves to fund work on resolving the accessibility issues. FUTURE PLANS Our premises al 19 Treyew Road is currently not completely fit for purpose when we consider the needs of those with disabilities and future development of the service, this is a key strategic focus for the forthcoming year. The annual report Was approved by the Iruslees of the charity on behalf by.. 19.07.23 and signed on its Trustee Samaritans of Cornwall at Truro Statement of Trustees, Responsibilities The trustees are responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable lo charities requires the Iruslees to prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the ¢harily and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to.. select suitsble accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP., make judgements and eslimales that are reasonable and prudent., stale whether applicable accoLJnting standards have been followed, subject to any material departures disclosed and explained in the financial statements., and 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 proper accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial slalemenls comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The Iruslees 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. The Iruslees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the trustees of the charity on 19 . 0 7 2 3 and signed on its behalf by.. Trustee Type text here Samaritans of Cornwall at Truro Independent Examinerfs Report to the trustees of Samaritans of Cornwall at Truro I report to the trLJStees on my examination of the accounts of Samaritans of Comwall al Truro for the year ended 31 March 2023. Responsibilities and basis of report As the charity's trustees of Samaritsns of Comwall al Truro you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe Acl')- I report in respect of my examination of the Samaritans of Cornwall al Truro's accounts carried out under section 145 of the 2011 Act and in carryng out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5llbl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. 1. accounting records were not kept in respect of Samaritans of Comwall at Truro as required by section 130 of the Act., or 2. the accounts do not accord with those records., or 3. the accounts do not comply with the accounting requirements conceming the form and conlenl of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view which is not a matter considered as part of an independent examination. I have no cOn￿rn$ and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Darren Perry ACA DChA Chartered Accountant Francis Clark LLP Lowin House Tregolls Road Truro Cornwall TR1 2NA Date.. 8/8/23 ## **Samaritans of Cornwall at Truro** ## Statement of Financial Activities ## Year Ended 31 March 2023 ## (Including Income and Expenditure Account) |**Note**
**Income and Endowments from:**
Donations and legacies
Other trading activities
Investment income
4
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
14|**Unrestricted**
**funds**
**£**
63,490
53,531
1,317
118,338
(24,927)
(109,350)
(134,277)
(15,939)
(15,939)
439,482
423,543|**Restricted**
**funds**
**£**
9,050
-
-
9,050
(2,265)
(31,655)
(33,920)
(24,870)
(24,870)
84,396
59,526|**Total**
**2023**
**£**
72,540
53,531
1,317| |---|---|---|---| ||||127,388| ||||(27,192)
(141,005)| ||||(168,197)| ||||(40,809)| ||||(40,809)
523,878| ||||483,069| The notes on pages 11 to 18 form an integral part of these financial statements. Page 8 ## **Samaritans of Cornwall at Truro** ## Statement of Financial Activities ## Year Ended 31 March 2023 (Including Income and Expenditure Account) Statement of Financial Activities for the comparative year ending 31 March 2022 |**Note**
**Income and Endowments from:**
Donations and legacies
Other trading activities
Investment income
4
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
14|**Unrestricted**
**funds**
**£**
52,455
49,925
455
102,835
(11,928)
(30,974)
(42,902)
59,933
59,933
379,549
439,482|**Restricted**
**funds**
**£**
19,500
-
-
19,500
(6,019)
(16,450)
(22,469)
(2,969)
(2,969)
87,365
84,396|**Total**
**2022**
**£**
71,955
49,925
455| |---|---|---|---| ||||122,335| ||||(17,947)
(47,424)| ||||(65,371)| ||||56,964| ||||56,964
466,914| ||||523,878| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 14. The notes on pages 11 to 18 form an integral part of these financial statements. Page 9 Samaritans of Cornwall at Truro Balance Sheet 31 March 2023 2023 2022 Note Flxed assets Tangible assets 155,067 160,887 Current assets Debtors Investments Cash at bank and in hand 10 1,207 85,000 243,186 85,000 279,341 12 329,393 364,341 Creditors: Amounts falling due within one year Net current assets 13 11,3911 11,3501 328,002 362,991 Ngt assgts 483,069 523,878 Funds ofthe charity: Restricted income funds Restricted funds 59,526 84,396 Unrestricted income funds Unrestricted funds 423,543 439,482 Total funds 14 483,069 523,878 The financial statements on pages 8 to 18 were approved by the Iruslees, and aulhorised for issue on 19.,.Q.7 2.3and signed on their behalf by.. Trustee The notes on pages 11 to 18 form an integral part of these financial statements. Page 10 ## **Samaritans of Cornwall at Truro** ## Notes to the Financial Statements ## Year Ended 31 March 2023 ## **1 Accounting policies** ## **Statement of compliance** The financial statements have been prepared 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Charities Act 2011. ## **Basis of preparation** Samaritans of Cornwall at Truro meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## **Income and endowments** Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. ## _**Donations and legacies**_ Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. ## _**Grants receivable**_ Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. ## **Expenditure** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with depreciation charges allocated on the portion of the asset’s use. ## _**Raising funds**_ These are costs incurred in attracting voluntary income and those incurred in trading activities that raise funds. Page 11 ## **Samaritans of Cornwall at Truro** ## Notes to the Financial Statements ## Year Ended 31 March 2023 (continued) ## _**Charitable activities**_ Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## **Support costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. ## **Tangible fixed assets** Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ## **Depreciation and amortisation** Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: **Asset class Depreciation method and rate** Freehold Property Straight line over 50 years Fixtures and fittings Straight line over 5 years ## **Trade debtors** Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash on hand and at bank. ## **Fund structure** Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Page 12 ## **Samaritans of Cornwall at Truro** ## Notes to the Financial Statements ## Year Ended 31 March 2023 (continued) |**2**
**Income from donations and legacies**
Donations and legacies;
Donations from individuals
Legacies
Gift aid reclaimed
Grants, including capital grants;
Grants, including capital grants
**Total for 2023**
**Total for 2022**
**3**
**Income from other trading activities**
Events income;
Fundraising income
Sundry income
**Total for 2023**
**Total for 2022**
**4**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits
**Total for 2023**
**Total for 2022**|**Unrestricted**
**funds**
**£**
17,526
2,570
3,894
39,500
63,490
52,455|**Restricted**
**funds**
**£**
-
-
-
9,050
9,050
19,500
**Unrestricted**
**funds**
**£**
48,278
5,253
53,531
49,925
**Unrestricted**
**funds**
**£**
1,317
1,317
455|**Total**
**funds**
**£**
17,526
2,570
3,894
48,550| |---|---|---|---| ||||72,540| ||||71,955| ||||**Total**
**funds**
**£**
48,278
5,253| ||||53,531| ||||49,925| ||||**Total**
**funds**
**£**
1,317| ||||1,317| ||||455| Page 13 ## **Samaritans of Cornwall at Truro** ## Notes to the Financial Statements ## Year Ended 31 March 2023 (continued) ## **5 Expenditure on raising funds** ## **a) Costs of generating donations and legacies** |Grants
Fundraising expenses
**Total for 2023**
**Total for 2022**
**6**
**Expenditure on charitable activities**
Volunteer Telephone
Recruitment
Training Support
Volunteer Travelling
Volunteer Care
Refreshments
Outreach
Course Costs
Support Costs
**Total for 2023**
**Total for 2022**|**Unrestricted**
**funds**
**£**
7,575
17,352
24,927
11,928
**Unrestricted**
**funds**
**£**
152
-
399
22,319
494
663
1,378
27
83,918
109,350
30,974|**Restricted**
**funds**
**£**
-
2,265
2,265
6,019
**Restricted**
**funds**
**£**
1,018
296
211
7,686
561
1,521
287
-
20,075
31,655
16,450|**Total**
**funds**
**£**
7,575
19,617| |---|---|---|---| ||||27,192| ||||17,947| ||||**Total**
**funds**
**£**
1,170
296
610
30,005
1,055
2,184
1,665
27
103,993| ||||141,005| ||||47,424| ## **7 Trustees remuneration and expenses** During the year the charity made the following transactions with trustees: £13,020 (2022: £7,147) of expenses in total were reimbursed to 8 trustees (2022: 9 trustees) during the year. No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. Donations made by the trustees totalled £6,198 for the year (2022 - £2,013). Page 14 ## **Samaritans of Cornwall at Truro** ## Notes to the Financial Statements ## Year Ended 31 March 2023 (continued) ## **8 Taxation** The charity is a registered charity and is therefore exempt from taxation. ## **9 Tangible fixed assets** |**9**
**Tangible fixed assets**|||||| |---|---|---|---|---|---| |**Cost**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for the year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**10 Debtors**
Prepayments
**11 Current asset investments**
Deposit account
**12 Cash and cash equivalents**
Cash at bank|**Freehold**
**property**
**£**
284,721
-
284,721
126,523
5,694
132,217
152,504
158,198||**Fixtures and**
**fittings**
**£**
34,833
1,500
36,333
32,144
1,626
33,770
2,563
2,689
**2023**
**£**
1,207
**2023**
**£**
85,000
**2023**
**£**
243,186||**Total**
**£**
319,554
1,500
321,054
158,667
7,320
165,987
155,067
160,887
**2022**
**£**
-| ||284,721||36,333||| ||126,523
5,694||32,144
1,626||| ||132,217||33,770||| ||152,504||2,563||| ||158,198||2,689||| ||||**2023**
**£**
1,207
**2023**
**£**
85,000
**2023**
**£**
243,186||| ||||||**2022**
**£**
85,000| ||||||**2022**
**£**
279,341| Page 15 ## **Samaritans of Cornwall at Truro** ## Notes to the Financial Statements ## Year Ended 31 March 2023 (continued) ## **13 Creditors: amounts falling due within one year** |Accruals
**14 Funds**
**Unrestricted funds**
**_General_**
Unrestricted funds
**Restricted funds**
Assura Community Fund
Cornwall Business Club
Cornwall Community Chest
Norman Family Trust
Redevelopment Fund
GWR
Arnold Clarke Foundation
Kallis
Postforce
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2022**
**£**
439,482
2,442
3,000
-
4,000
74,954
-
-
-
-
84,396
523,878|**Incoming**
**resources**
**£**
118,338
-
-
2,650
-
-
2,150
1,000
2,500
750
9,050
127,388|**2023**
**£**
1,391
**Resources**
**expended**
**£**
(134,277)
(2,442)
(3,000)
(509)
(4,000)
(17,569)
(2,150)
(1,000)
(2,500)
(750)
(33,920)
(168,197)|**2022**
**£**
1,350| |---|---|---|---|---| |||||**Balance at 31**
**March 2023**
**£**
423,543
-
-
2,141
-
57,385
-
-
-
-| |||||59,526| |||||483,069| Page 16 ## **Samaritans of Cornwall at Truro** ## Notes to the Financial Statements ## Year Ended 31 March 2023 (continued) |**Unrestricted funds**
**_General_**
Unrestricted funds
**Restricted**
Albert Hunt
Assura Community Fund
Cornwall Business Club
Cornwall Community Chest
Cornwall Community
Foundation
Norman Family Trust
Pears
Sobell Foundation
Tesco Covid 19 response &
bags of help
Redevelopment Fund
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2021**
**£**
379,549
1,459
-
-
300
1,833
-
-
7,819
1,000
74,954
87,365
466,914|**Incoming**
**resources**
**£**
102,835
-
5,000
3,000
-
5,000
4,000
2,500
-
-
-
19,500
122,335|**Resources**
**expended**
**£**
(42,902)
(1,459)
(2,558)
-
(300)
(6,833)
-
(2,500)
(7,819)
(1,000)
-
(22,469)
(65,371)|**Balance at 31**
**March 2022**
**£**
439,482
-
2,442
3,000
-
-
4,000
-
-
-
74,954| |---|---|---|---|---| |||||84,396| |||||523,878| The restricted funds above have been awarded for the following purposes: - Albert Hunt - to fund outreach work; - Arnold Clarke Foundation - to fund telephone outreach costs; - Assura Community Fund - to fund volunteer support, training and recruitment; - Cornwall Business Club - to fund volunteer support, training and recruitment; - Cornwall Community Chest - to fund the purchase of t-shirts for the National Walk event; - Cornwall Community Foundation - to fund outreach through phone and internet services; - GWR - to fund training, outreach and publicity; - Kallis - to provide funding support for the National Walk; - Norman Family Trust - to fund the delivery of emergency mental health support; - Pears - to fund advertising, volunteer support and volunteer training; - Postforce - to provide funding support for the National Walk; - Sobell Foundation - to fund outreach work and volunteer support; - Tesco Covid 19 Response & Bags of help - to fund outreach work and volunteer support; - Redevelopment Fund - to fund the adaptation to an accessible building for the chairty to operate - from. Page 17 ## **Samaritans of Cornwall at Truro** ## Notes to the Financial Statements ## Year Ended 31 March 2023 (continued) ## **15 Analysis of net assets between funds** |Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
155,067
269,867
(1,391)
423,543
**Unrestricted**
**funds**
**General**
**£**
160,887
279,945
(1,350)
439,482|**Restricted**
**funds**
**£**
-
59,526
-
59,526
**Restricted**
**funds**
**£**
-
84,396
-
84,396|**Total funds**
**at 31 March**
**2023**
**£**
155,067
329,393
(1,391)| |---|---|---|---| ||||483,069| ||||**Total funds**
**at 31 March**
**2022**
**£**
160,887
364,341
(1,350)| ||||523,878| ## **16 Related party transactions** There were no related party transactions in the year. Page 18 ## **Samaritans of Cornwall at Truro** ## Detailed Statement of Financial Activities for the Year Ended 31 March 2023 |2023||| |---|---|---| |**Income and Endowments from:**
Donations and legacies (analysed below)
Other trading activities (analysed below)
Investment income (analysed below)
Total income
**Expenditure on:**
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2023**
**£**
72,540
53,531
1,317
127,388
(27,192)
(141,005)
(168,197)
(40,809)
(40,809)
523,878
483,069|**Total**
**2022**
**£**
71,955
49,925
455| |||122,335| |||(17,947)
(47,424)| |||(65,371)| |||56,964| |||56,964
466,914| |||523,878| This page does not form part of the statutory financial statements. Page 19 ## **Samaritans of Cornwall at Truro** ## Detailed Statement of Financial Activities for the Year Ended 31 March 2023 (continued) |**_Donations and legacies_**
Donations
Legacies
Gift aid
Grants unrestricted
Grants restricted
**_Other trading activities_**
Fundraising income
Sundry income
**_Investment income_**
Bank interest receivable
**_Raising funds_**
Fundraising expenses
Fundraising expenses - restricted
Grant expenses
Grant expenses - restricted
**_Charitable activities_**
Volunteer telephone
Volunteer telephone - restricted
Recruitment - restricted
Training support
Training support - restricted
Volunteer travelling
Volunteer travelling - restricted
Gift aided travel
Gift aided travel - restricted
Volunteer care
Volunteer care - restricted
Refreshments
Refreshments - restricted
Outreach
Outreach - restricted|**Total**
**2023**
**£**
17,526
2,570
3,894
39,500
9,050
72,540
48,278
5,253
53,531
1,317
1,317
(17,352)
(2,265)
(7,575)
-
(27,192)
(152)
(1,018)
(296)
(398)
(211)
(8,301)
(7,686)
(14,018)
-
(494)
(561)
(663)
(1,521)
(1,378)
(287)|**Total**
**2022**
**£**
24,935
-
5,020
22,500
19,500| |---|---|---| |||71,955| |||45,968
3,957| |||49,925| |||455| |||455| |||(8,666)
(4,863)
(3,262)
(1,156)| |||(17,947)| |||(1,279)
(545)
-
(29)
(1,278)
(3,280)
-
(3,963)
(1,709)
(169)
(2,172)
-
(920)
(174)
(5,649)| This page does not form part of the statutory financial statements. Page 20 ## **Samaritans of Cornwall at Truro** ## Detailed Statement of Financial Activities for the Year Ended 31 March 2023 (continued) |2023 (continued)||| |---|---|---| |Course costs
Directors expenses
Directors expenses - restricted
Redevelopment expenses
Rates
Rates - restricted
Water
Electricity & Gas
Electricity & Gas - restricted
Insurance
Repairs and Maintenance
Repairs and Maintenance - restricted
Office & meeting expenses
Office & meeting expenses - restricted
PPS
PPS - restricted
Publicity
Publicity - restricted
SCO Contribution (income)
Sundry and bank charges
Cleaning
Cleaning - restricted
Fees
Depreciation (freehold property)
Depreciation (F&F)|**Total**
**2023**
**£**
(27)
-
-
(17,569)
(318)
(213)
(413)
(5,839)
-
-
(1,404)
(504)
(573)
(354)
(238)
(223)
(2,046)
(1,212)
(62,190)
(195)
(629)
-
(2,754)
(5,694)
(1,626)
(141,005)|**Total**
**2022**
**£**
-
(27)
(114)
-
(478)
(53)
(467)
(2,508)
(228)
(1,264)
(1,524)
(1,132)
(497)
(411)
(57)
(585)
-
(1,113)
(8,676)
2,106
(187)
(541)
(1,385)
(5,694)
(1,422)| |||(47,424)| This page does not form part of the statutory financial statements. Page 21