Charity registration number: 1173481
Samaritans of Cornwall at Truro
(A charitable incorporated organisation)
Annual Report and Financial Statements
for the Year Ended 31 March 2024

Samaritans of Cornwall at Truro
Contents
Trustees Report
1to8
Referents and Administrative Details
Statement of Trustees, Responsibilities
Independent Examinerfs Report
10
Statement of Financial Activities
11 to 12
Balance Sheet
13
Statement of Cash Flows
14
Notes to the Financial Statements
15to23

Samaritans of Cornwall at Truro
Trustees Report
The trustees present their report together with the financial statements of the charity for the year
ended 31 st March 2024. 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 Siandard applicable in the UK and Republic of Ireland (FRS
102) (effective 1st January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Samaritans of Cornwall at Truro (known as Comwall Samaritans) is an independent charity
(Registered Charity Number: 1173481) run completely by volunteers.
The charity is led by a Director, supported by Deputy Directors and a leadership team all voluntary
roles. There are no paid Members of staff.
There is a "flat" management structure with key decisions tsken by the Branch Leadership Team
(BLT) made up of the Director, Trustees, Deputy Directors (DDS) and Leaders. The DD or Leader
then takes responsibility for any actions needed within their area of responsibility and reports back.
Samaritans is unusual in terms of succession planning the Director is chosen after consultation with
every member of the Branch and individuals cannot nominate themselves. This process ensures that
the new Director has been chosen by those that are involved in all aspects of delivery of the service.
The Director then chooses their team which includes Deputy Directors
who lead on different
operational aspects of Servi￿ delivery; and Trustees - who ensure that there is a robust govemance
structure throughout all aspects of the organisation. Directors are in seNice for 3 years, with Deputy
Directors and Trustees able to serve up to 6 years in order to ensure continuity of Se￿1￿ delivery.
The service is managed by our Director and board of Deputy Directors, who all have a clear role
within the charity and extensive training. It is delivered through our volunteers who undertake initial
training and then extensive ongoing training and support. We are also supported by national
headquarters, with systems. policies and training etc.
Samaritans undergo extensive training to be able to support those who aC￿sS the service. In
addition, there is a requirement for Continual Professional Development {CPD}. The volunteer
workforce is made up of a diverse range of individuals- many of whom bring transferable skills from
their'day job. to enable the core functions required for the running of the branch.
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 assuran￿ against fraud and error.
The branch is compliant with national safeguarding pr0￿dUreS.
Appointment of Trustees
All members of the charity (including the Trustees) may make nominations for individuals to stand for
election as Trustees. Noti￿ must be given in line with the constitution prior to election at the annual
general meeting.
Page 1

Samaritans of Cornwall at Truro
Trustees Report (continued)
Objectives and aims
The charitable objectives of Samaritans of Comwall at Truro are to enable persons in Comwall and
the surrounding area as well as elsewhere who are experiencing feelings of distress or despair,
including those who may be at risk of suicide, to re￿1ve 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 collaborale with and
support Samaritans Central Charity and its affiliated branches in fulfilling these Objects.
Samaritans Central Charity and its affiliated branches vrfork cohesively in fulfilling these objects.
Samaritans of Cornwall at Truro is the only branch of the Samaritans in the county of Comwall., the
Truro branch is integral to both the wider Samaritans 2417 availability for people in despair or distress
or with suicidal feelings and supporting the local community. Samaritans of Cornwall at Truro works to
alleviate emotional distress and reduce the incidence of suicidal feelings by listening. without giving
advice or judgement. and providing a confidential opportunity for callers and those supported at
outreaching events to explore feelings and emotions.
Re￿Iving referrals and working in partnership with other organisations (such as the Multi-agency
Suicide Prevention Group) we are particularly proud of our awareness, signposting, and preventative
work.
Within Cornwall we proactively reach out into the local community, visiting various locations,
organisations, and events- 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 include giving talks to groups.
Within the year 2023 to 2024 we have responded to over 20,000 direct calls for help via calls,
webchats and emails and kept our branch running almost 2417. In widening Samariians. reach and
utilising new tools to connect wilh potentially new audiences the drive to reduce death by suicide is
embodied in the branch. We help respond lo those in need within Comwall, alongside feeding into a
national network, being an integral part 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 visiting various
locationslorganisations 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 include giving talks to groups e.g. Young Fanners. Lions. Rotaries, Round Tables
and Wls as well as taking stands at events such as the Royal Cornwall Show.
We respond to calls and 'webchat'. keeping our branch running almost 24t7. We continue to
proactively look to extend the Samaritans, reach and utilise new methods to connect with potentially
new audiences. We help respond to those in need within Comwall, alongside feeding into the national
network of Samaritans response.
We have referred to the guidance contained in the Charity Commission's general guidan￿ on public
benefit when reviewing our aims and objectives and in planning our future activities.
TALK TO US
If
116 123
[SAMAAITAIIS
Page 3

Samaritans of Cornwall at Truro
Trustees Report (continued)
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Samaritans of Comwall at Truro is run entirely by volunteers; there are no paid positions within the
branch. All volunteers have been specially selected and trained,. it takes approximately a year from
the juncture of commencing training to the point a volunteer becomes a full Samaritan. The number of
volunteers fluctuates. but we continue to average over 100 volunteers. We have trained a further 33
volunteers within the financial year and have a commitment to train the same number in 24-25. There
is always a minimum of two Samaritans on duty for each shift and therefore the volunteer base needs
to be broad in number, availability and skillset. Alongside 'listening' the Samaritans maintain a
presence across Comwall as described within the objectives and aims above.
In the period 1st April 2023 to 31st March 2024, the branch has opened for over 5500 hours across
day and night 7 days a week {thus over 65 /0 of the year). Shifts only close due to volunteer availability
with many volunteers doing over and above the minimum Samaritan commitment to ensure closures
are keptto a minimum.
The branch answered over 22,000 direct calls for help, as well as potentially reaching tens of
thousands of people in the past 12 months in a range of indirect ways, including those who may be in
the early stages of poor mental health through our preventative work.
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 indoor market stall at Par Market- the volunteer support to
maintain this income stream and its performance as an awarenessloutreach tool is integral to the
success of the branch.
The Trustees are delighted to have been supported within year by multiple grants for the ongoing
running and development of the charity. The attainment of such grants has led to the ability to start
work on a full renovation of the sile at Treyew Road including the construclion of a free-standing
Training facility. With a capital appeal target of £1.2million, over £1,160,500 has been secured, wilh
further applications made and pending, and work has begun.
Our local Patrons enhance the profile of the Samaritans of Comwall al Truro. Rick and Sarah Stein
and Richard Madeley are Patrons of the branch. In November 2023 a very successful 50th
anniversary ball raised significant and welcome funds as well as raising further awareness of the
charity. Our Patrons Rick and Sarah Stein were in attendance, as well as the Lord Lieutenant. the
Deputy Mayor and the Bishop of Truro.
Page 4

Samaritans of Cornwall at Truro
Trustees Report (continued)
FINANCIAL REVIEW
The trustees are satisfied with the results for the period and with the balan￿ sheel to date.
Throughout the year, the trustees reviewed the branch's fundraising strategy and through enormous
effort from across the team, the level of income was increased to meet the need - for core and capital
requirements.
The statement of financial activities indicates a net surplus of £538,690 compared with a deficit of
£40,809 in the previous year. This surplus however is not unrestricted reserves, but raised and
allocated to deliver required capital works needed to our property, alongside meeting our reserves
policy.
This year's funding for the Capital Development Project has resulted in atypical figures both for
income and expenditure. This is a temporary position which will return to normal on completion of the
majority of our capital development project on 31st March 2025. With further capital grants forecast,
atypical figures will continue to be reflected in our year end 31st March 2025 accounts. With capital
works complete negating the need for continued high levels of funding to be secured, our year end
31st March 2026 should see our figures returning to a more 'nonnal" core level.
All volunteers give their services voluntarily. However it will cost an estimated £132k to meet the core
costs to run the branch in the financial year 2024125 in addition to our capital development costs. As
a local independently registered charity, we have to raise this money as a branch.
The Samaritans of Cornwall at Truro branch works closely with the Samaritans Central Charity at
Upper Mill, Kingston Road, Ewell, Surrey, KY17 2AF. As a locally registered independenl charity,
Samaritsns of Comwall at Truro does not re￿1ve any financial support from Central, but is supported
in a wide range of other ways including policies, training and guidance. In return, Samaritans of
Comwall at Truro makes an annual contribution to the central offi￿.
Principal funding sources
Through the financial year ending 31st March 2024. funding SoUr￿S included the Par Market stall, a
Gala Ball and public donations (including gift aid) - in that order of income generation. Funds were
also raised via volunteer activities such as raffles and collections, a small legacy and bank interest.
The dominant income stream for core costs (as well as capital) was grants. This was necessary due
to the level of funding required and the repercussions of the Covid-19 pandemic continuing to affect
community-based income streams.
Historically. the majority of Comwall Samaritans. income was community based. Due to Covid
restrictions, these activities ceased and are taking time to regrow. For the duration, the fundraising
strategy pivoted to utilise the increase in mental health funding available through trusts and
government grants. This has been a successful approach both for core and capitsl costs.
Now that the capital target has been achieved. focus can retum to core costs and the need to diversify
income in order to achieve greater financial stability-
Page 5

Samaritans of Cornwall at Truro
Trustees Report (continued)
Reserves policy
At the end of the period unrestricted funds were £416,511 (2023: £423,543). designated funds were
£63.692 (2023.. £57.385) and restricted funds were £541,556 (2023: £2,141).
The Branch Leadership Team has approved a reserves policy to maintain a sufficient level of services
to enable operating activities to be maintained, taking account of the potential risks and contingencies
that may arise from time to time. We believe that 0.5 x annual "core" running costs would be a
reasonable maximum level to maintain.
Current free reserves (unrestricted and undesignated funds. excluding fixed assets) are significantly
above this level at £268,571 and the key intentions for these funds are..
Working capital.. to manage cash Ilows (inflow and ouffiow) to prevent any interruption to operations
or failing to meet obligations to suppliers - with a particular focus on the capital development works.
Continuity of charitable activity- to be able lo 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 Trustees maintain a comprehensive assessment of risks
that the organisation faces. Whilst many are insured, some, including continuity of services. are not
able to be insured, thus the reserves protect the organisation's ability to recover in the event of one of
those risks happening.
Funding for specific projects: Accessibility issues make the building unfit for purpose in its current
configuration. The BLT has increased the reserves to fund work on resolving these issues - hen￿ the
capital development project with an overall target of £1.2million.
Plans for future periods
The charity needs to regrow historic income streams whilst scoping out new ones. Community
fundraising with third parties and the public is an opportunity that can grow, along with establishing
new rental opportunities created through the Training Centre and Residential spaces of the newly
developed propety- Corporate sponsorship lends itself to naming opportunities within the
development which can help develop Corporate Fundraising as a new income stream.
"Traditional" ways to raise funds for the charity such as donations by community organisations in
return for Talks - may eventually return to pre-pandemic levels, but this will take several years. This
will be part of the fundraising strategy, alongside new income streams, to ensure that the charity can
continue to meet its costs, with the aim of becoming more self-sufricient, delivering its crucial services
in Cornwall for the next half a century and beyond.
The charity is currently developing a Business Plan with a focus on financial stability.
Page 6

Samaritans of Cornwall at Truro
Trustees Report (continued)
FUTURE PLANS
Refurbishment and the building of the training centre on our premise at 19 Treyew Road began in
May and will see phases 1-6 completed by 31st March 2025. with phase 7 completing by the summer
which will address the need for any equipment upgrades, furnishing the training centre and
completion of landscaping.
We have secured and relocated to an altemative temporary venue to continue our Samaritan work
during the period when we are unable to use our premises. Once the capital works are complete, we
will proceed with letting the flat and pursuing rental opportunities for the training centre.
The capital works are ne￿SSary and exciting but challenging in a range of ways
as well as
financially and operationally. On competition of works and retum to branch, we are looking forward to
returning return to "normal" operations in a more accessible environment, with improved facilities to
support our volunteers, helping us lo further deliver our aims and mission to our community in
Comwall and beyond.
The annual report was approved by the trustees of the charity on 01.08.2024
be
gned on its
rustee
Page 7

Samaritans of Cornwall at Truro
Trustees Report (continued)
Reference and Administrative Details
Chairman
S Wilkins
Trustees
P Orme
S Wilkins
A Battleday (resigned 27 Sep 2023)
M Buck
J Calverley
S Gilchrist (resigned 9 Nov 2023)
M Powlesland (resigned 20 Apr 2024)
J C Peat (appointed 14 Jun 2023)
B Hulme (appointed 3 Jan 2024)
J C Peat (appointed 14 Jun 2023)
Secretary
Charity Registration Number
1173481
Principal Office
19 Treyew Road
Truro
TR12BY
Independent Examiner
Francis Clark LLP
Lowin House
Tregolls Road
Truro
Comwall
TR12NA
Page 8

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 to charities requires the trustees lo prepare financial statements for each financial
year which give a true and fair view of the state of affairs of Ihe charity and of Ihe incoming resources
and application of resources of the charity for ihat period. In preparing these financial stalements, the
trustees are required to-
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed. subject to any material
departures disclosed and explained in the financial statements- and
prepare the financial statements on the going concem basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping proper accounting records thal disclose with reasonable
accuracy at any time the financial posilion of the charity and enable them to ensure that the financial
stalements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulalions
2008, and the provisions of the constitution. The trustees 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 trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the chariws website. Legislation governing the preparation and dissemination
of financial ststements may differ from legislation in other jurisdiclions.
Approved by the trustees of the charity on D.1_a8.2Q24. and signed on its behalf by:
Tr
Page 9

Samaritans of Cornwall at Truro
Independent Examiner's Report to the trustees of Samaritans of
Cornwall at Truro
I report to the trustees on my examination of the accounts of Samaritans of Comwall at Truro for the
year ended 31 March 2024.
Responsibilities and basis of report
As the charity's trustees of Samaritans of Comwall at Truro you are responsible for the preparation of
the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')-
I report in respect of my examination of the Samaritans of Comwall at Truro's accounts carried out
under section 145 of the 2011 Act and in carrytng out my examination I have followed all the
applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since Samaritans of Comwall at Truro's gross income exceeded £250,000 your examiner must be a
meTnber of a body listed in section 145 of the 2011 Act. I confirm that l am qualified lo undertake the
examination because l am a member of ICAEW, which is one of the listed bodies.
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 concerning the fomi and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'true and fair view, which is not a matter considered as part
of an independent examination.
I have no concems and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Darren Perry ACA DChA
Chartered Accountant
Francis Clark LLP
Lowin House
Tregolls Road
Truro
Comwall
TR12NA
Date:..10 sep.tember 2024
Page 10

Samaritans of Cornwall at Truro
Statement of Financial Activities
Year Ended 31 March 2024
(Including Income and Expenditure Account)
Unrestricted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Other trading activities
Investment income
50.482
53.922
4,139
569,650
620,132
53,922
4,139
Total income
108,543
569,650
678,193
Expenditure on:
Raising funds
Charitable activities
(40.461)
(68.807
(303)
29,932
(40,764)
98,739
Total expenditure
109,268
30,235
139.503
Net {expenditure)lincome
725
539,415
538,690
Net movement in funds
(725)
539,415
538,690
Reconciliation of funds
Total funds brought forward (as restated)
480.928
2.141
483,069
Total funds carried forward
14
480.203
541,556
1,021.759
The notes on pages 15 to 23 foTh an integral part of these financial statements.
Page11

Samaritans of Cornwall at Truro
Statement of Financial Activities
Year Ended 31 March 2024
(Including Income and Expenditure Account)
Statement of Financial Activities for the comparative year ending 31 March 2023
Unrestricted
Restricted
funds
funds
Total
2023
Note (As restated) (As restated)
Income and Endowments from:
Donations and legacies
Other trading activities
Investment income
63.490
53.531
1,317
9,050
72,540
53,531
1,317
Total income
118,338
9,050
127,388
Expenditure on:
Raising funds
Charitable activities
(24.927)
126,919
(2,265)
14,086
(27,192)
141.005)
Total expenditure
151,846
16,351
168.197)
Net expenditure
33.508
7,301
40,809)
Net movement in funds
(33.508)
(7,301)
(40,809)
Reconciliation of funds
Total funds brought forward
514,436
9.442
523,878
Total funds carried forward
14
480,928
2.141
483,069
All of the charity's activities derive from continuing operations during the above periods.
The funds breakdown for 2023 is shown in nole 14.
The notes on pages 15 to 23 foTh an integral part of these financial statements.
Page 12

Samaritans of Cornwall at Truro
Balance Sheet
31 March 2024
2023
£(As
restated)
2024
Note
Fixed assets
Tangible assets
179,435
155,067
Current assets
Debtors
Investments
Cash at bank and in hand
10
270,139
1,207
85,000
243,186
12
573,692
843,831
329,393
Creditors: Amounts falling due within one year
13
(1,507)
11,391)
Net current assets
842,324
328,002
Net assets
1,021,759
483,069
Funds of the charity:
Restricted income funds
Restricted funds
541,556
2,141
Unrestricted income funds
Unrestricted funds
480,203
480,928
Total funds
14
1,021,759
483,069
The fi
on
01
ncial s
nts on pages 11 to 23 were approved by the trustees, and authorised for issue
and signed on their behalf by-
The notes on pages 15 to 23 foTh an integral part of these financial statements.
Page 13

Samaritans of Cornwall at Truro
Statement of Cash Flows
Year Ended 31 March 2024
2024
2023
Note
Cash flows from operating activities
Net cash incomel(expenditure)
538,690
(40,809)
Adjustments to cash flows from non-cash items
Depreciation
Investment income
7,127
(4,139)
7,320
(1,317)
(34,806)
541.678
Working capital adjustments
Increase in debtors
Increase in creditors
10
13
{268,932)
116
{1,207)
41
Net cash flows from operating activities
272,862
(35,972)
Cash flows from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
Sale of investments
4.139
(31,495)
85,000
1,317
(1,500)
Net cash flows from investing activities
57.644
(183)
Net increasel(decrease) in cash and cash equivalents
330,506
(36,155)
279,341
Cash and cash equivalents at 1 April
243,186
Cash and cash equivalents at 31 March
573,692
243,186
The notes on pages 15 to 23 foTh an integral part of these financial statements.
Page 14

Samaritans of Cornwall at Truro
Notes to the Financial Statements
Year Ended 31 March 2024
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordan￿ 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 wilh the Charities Act 2011.
Basis of preparation
Samaritsns 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 convenlion with items
recognised at cost or transaction value unless otherwise stated in the relevanl note(s) to these
accounts.
Going concern
The trustees consider that there are no material uncertainties about the chariws ability to continue as
a going concern.
Income and endowments
Volunlary 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 re￿iVed and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a re￿1vable 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 15

Samaritans of Cornwall at Truro
Notes to the Financial Statements
Year Ended 31 March 2024 (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 ￿￿traI functions and have been allocated to aclivity cosl 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
Freehold Propety
Fixtures and fittings
Depreciation method and rate
Straight line over 50 years
Straight line over 5 years
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or serVI￿S 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-
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the
trustees.
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 16

Samaritans of Cornwall at Truro
Notes to the Financial Statements
Year Ended 31 March 2024 (continued)
2 Income from donations and legacies
Unrestricted
funds
Restricted
funds
Total
funds
Donations and legacies-
Donations from individuals
Legacies
Gift aid reclaimed
Grants. including capital grants.
Grants, including capital grants
21.361
95
4,526
21,361
95
4,526
24,500
569,650
594,150
Total for 2024
50,482
569,650
620,132
Total for 2023
63,490
9,050
72,540
3 Income from other trading activities
Unrestricted
funds
Total
funds
Events income;
Fundraising income
Sundry income
53,115
807
53,115
807
Total for 2024
53,922
53,922
Total for 2023
53,531
53,531
4 Investment income
Unrestricted
funds
Total
funds
Interest receivable and similar income.,
Interest receivable on bank deposits
4.139
4,139
Total for 2024
4.139
4,139
Total for 2023
1.317
1,317
Page 17

Samaritans of Cornwall at Truro
Notes to the Financial Statements
Year Ended 31 March 2024 (continued)
5 Expenditure on raising funds
a) Costs of generating donations and legacies
Unrestricted
funds
Restricted
funds
Total
funds
Grants
Fundraising expenses
16,403
24,058
16,403
24,361
303
Total for 2024
40,461
303
40,764
Total for 2023
24,927
2.265
27,192
6 Expenditure on charitable activities
Unrestricted
funds
Restricted
funds
Total funds
Volunteer Telephone
Recruitment
Training Support
Volunteer Travelling
Volunteer Care
Refreshments
Outreach
Support Costs
362
1,701
486
1.336
15,786
1.002
1,905
1.033
6,683
2,063
486
1,378
35,223
1,002
1,905
2,589
54,093
42
19,437
1,556
47,410
Total for 2024
68,807
29,932
98,739
Total for 2023 (as restated)
126.919
14.086
141,005
7 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees:
£15,099 (2023: £13,020) of expenses in total were reimbursed to 8 trustees (2023: 8 trustees) during
the year.
No trustees, nor any persons connected with them. have re￿iVed any remuneration from the charity
during the year.
Donations made by the trustees totalled £7.727 for the year (2023 - £6,198).
Page 18

Samaritans of Cornwall at Truro
Notes to the Financial Statements
Year Ended 31 March 2024 (continued)
8 Taxation
The charity is a registered charity and is therefore exempt from taxation.
9 Tangible fixed assets
Freehold
property
Fixtures and
fittings
Total
Cost
At 1 April 2023
Additions
284,721
31,495
36,333
321,054
31,495
At 31 March 2024
316.216
36,333
352,549
Depreciation
At 1 April 2023
Charge for the year
132,217
5.694
33,770
1,433
165,987
7,127
At 31 March 2024
137,911
35,203
173,114
Net book value
At 31 March 2024
178,305
1,130
179,435
At 31 March 2023
152,504
2,563
155,067
10 Debtors
2024
2023
Prepayments
Accrued income
1,220
268,919
1,207
270,139
1,207
11 Current asset investments
2024
2023
Deposit account
85,000
12 Cash and cash equivalents
2024
2023
Cash at bank
573,692
243,186
Page 19

Samaritans of Cornwall at Truro
Notes to the Financial Statements
Year Ended 31 March 2024 (continued)
13 Creditors: amounts falling due within one year
2024
2023
Accruals
1,507
1,391
14 Funds
Balance at
1 April
2023 {as
restated)
Balance at
31 March
2024
Incoming Resources
resources
expended
Transfers
Unrestricted funds
General
Unrestricted funds
423,543
108,543
(109,268)
(6,307)
416,511
Designated
Redevelopment Fund
57,385
6,307
63,692
Total unrestricted funds
480,928
108,543
(109,268)
480,203
Restricted funds
Comwall Community
Chest
GWR
Cornwall Community
Capacity Fund
Duchy Health Charity
H.M. Saunders
Shared Prosperity Fund
The National Lottery
Community Fund
2,141
(2,141)
(1,500)
1.500
12,900
15,000
250
495,000
(3,029)
9,871
15,000
250
495,000
45,000
(23,565)
21,435
Total restricted funds
2,141
569,650
(30,235)
541,556
Total funds
483,069
678,193
(139,503)
1,021,759
Page 20

Samaritans of Cornwall at Truro
Notes to the Financial Statements
Year Ended 31 March 2024 (continued)
(As reststed)
Balance at 1
April 2022
(As reststed) (As restated)
Resources Balance at 31
expended
March 2023
Incoming
resources
Unrestricted funds
General
Unrestricted funds
439,482
118.338
(134,277)
423,543
Designated
Redevelopment Fund
74,954
(17,569)
57,385
Total unrestricted funds
514,436
118,338
(151,846)
480,928
Restricted
Assura Community Fund
Cornwall Business Club
Cornwall Community Chest
Norman Family Trust
GWR
Arnold Clarke Foundation
Kallis
Postforce
2,442
3.000
(2,442)
(3,000)
{509)
(4,000)
(2,150)
(1,000)
(2,500)
750)
2,650
2,141
4.000
2,150
1,000
2.500
750
Total restricted funds
9,442
9,050
16,351)
2,141
Total funds
523,878
127,388
(168,197)
483,069
Page 21

Samaritans of Cornwall at Truro
Notes to the Financial Statements
Year Ended 31 March 2024 (continued)
The restricted and designated funds above have been awarded for the following purposes:
. Arnold Clarke Foundation - to fund telephone outreach costs.
. Assura Community Fund - to fund volunteer support. training and recruitment.
Comwall Business Club - to fund volunteer support, training and recruitment.,
Comwall Community Capacity Fund - to fund strategic planning for the charity.
Comwall Community Chest - to fund volunteer care.,
Duchy Health Charity - to fund the adaptation to an accessible building for the charity to operate
from.,
H.M Saunders - to fund volunteer support.
GWR- to fund recruitment and training.
Kallis - to provide funding support for the National Walk.
Norman Family Trust- to fund the delivery of emergency mental health support;
Postforce- to provide funding support for the National Walk-
Redevelopment Fund to fund the adaptation to an accessible building for the charity to operate
from.,
. The National Lottery Community Fund - to fund volunteer support and outreach.,
Shared Prosperity Fund to fund the adaptation to an accessible building for the charity to operate
from.
Restatement
The restatement of prior year funds is the correction of the allocation of the Redevelopment fund,
which has always been a designated fund by nalure. All funds held in the Redevelopment fund were
historically transferred from unrestricted funds by ihe Irustees to serve the purpose outlined above. As
a result the comparatives have been restated lo show the Redevelopment Fund as a designated fund,
rather than a restricted fund.
Page 22

Samaritans of Cornwall at Truro
Notes to the Financial Statements
Year Ended 31 March 2024 (continued)
15 Analysis of net assets between funds
Total funds
at 31 March
2024
Unrestricted funds
General
Designated
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
147,940
270,078
(1,507
16,665
47,027
14,830
526,726
179,435
843,831
1,507
Total net assets
416,511
63,692
541,556
1,021,759
Total funds
at 31 March
Unrestricted funds
Designated
Restricted
funds
General
£ (As restated) (As restated)
155,067
269,867
(1,391)
2023
Tangible fixed assets
Current assets
Current liabilities
155,067
329,393
11,391)
57,385
2.141
Total net assets
423,543
57,385
2.141
483,069
16 Related party transactions
There were no related party transactions in the year.
Page 23

Samaritans of Cornwall at Truro
Detailed Statement of Financial Activities for the Year Ended 31 March
2024
Total
2023
£(As
restated)
Total
2024
Income and Endowments from:
Donations and legacies (analysed below)
Other trading activities (analysed below)
Investment income (analysed below)
620,132
53,922
4,139
72,540
53,531
1,317
Total income
678,193
127,388
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
(40,764)
(98,739)
(27,192)
(141,005)
Total expenditure
(139,503)
(168,197)
Net incomel(expenditure)
538,690
(40,809)
Net movement in funds
538,690
(40,809)
Reconciliation of funds
Total funds brought forward
483,069
523,878
Total funds carried forward
1,021,759
483,069
This page does not fomi part of the statutory financial statements.
Page 24

Samaritans of Cornwall at Truro
Detailed Statement of Financial Activities for the Year Ended 31 March
2024 (continued)
Total
2024
Total
2023
Donations and legacies
Donations
Legacies
Gift aid
Grants unrestricted
Grants restricted (running costs)
Grants restricted (capital development)
21.361
95
4.526
24,500
59,650
510,000
17,526
2,570
3,894
39,500
9,050
620,132
72,540
Other trading activities
Fundraising income
Sundry income
53.115
807
48,278
5,253
53,922
53,531
Investment income
Bank interest receivable
4.139
1,317
4.139
1,317
Raising funds
Fundraising expenses
Fundraising expenses - restricted
Grant expenses
(24,058)
(303)
{16,403)
(40,764)
(17,352)
(2,265)
(7,575)
(27,192)
Charitable activities
Volunteer telephone
Volunteer telephone restricted
Recruitment - restricted
Training support
Training support - restricted
Volunteer travelling
Volunteer travelling restricted
Gift aided travel
Volunteer care
Volunteer care - restricted
Refreshments
Refreshments - restricted
Outreach
Outreach restricted
Course costs
(362)
(1.701)
(485)
(42)
(1,336)
(3,166)
(15,786)
(16,271)
(152)
(1,018)
(296)
(398)
(211)
18,301)
17,686)
(14,018}
(494)
(561)
(663)
(1,521)
(1,378)
(287)
(27)
(1.002)
(1,905)
(1.556)
(1.033)
This page does not fomi part of the statutory financial statements.
Page 25

Samaritans of Cornwall at Truro
Detailed Statement of Financial Activities for the Year Ended 31 March
2024 (continued)
Total
2024
Total
2023
Directors expenses - restricted
Redevelopment expenses
Rates
Rates - restricted
Water
Electricity & Gas
Insuran
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)
(3,029)
(17,569)
(318)
(213)
(413)
15,839)
(303)
{453)
(5,886)
(1.207)
(2.481)
{1,404)
(504)
(573)
(354)
(238)
(223)
12,046)
(1,212)
(62,190)
(195)
(629)
(453)
(2,092)
(134)
(412)
(1,463)
(1,135)
(24,500)
{220)
{972)
(16)
(2.211)
(5,694)
(1,433)
(98,739)
(2,754)
(5,694)
(1 ,626)
(141,005)
This page does not fomi part of the statutory financial statements.
Page 26