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← Samaritans Of Cornwall At Truro

2025-03-31-accounts

Charity registration number.. 1173481 Samaritans of Cornwall at Truro (A charitsble incorporated organisation) Annual Report and Financial Statements for the Year Ended 31 March 2025

Samaritans of Comwall at TruTO Contents Trustees Report 1to7 Reference and Administrative Details Statement of Trusteos, Responsibilities Independent Examiners Report Statement of Financial Actlvltl88 10t011 8alance Sheet 12 Statement of Cash Flu 13 Notes to the Financlal Ststements 14to22

Samaritans of Comwall at Truro Trustees Report Reference and Administrative Detsils ChalmHn S Wilkn'ns Trustses P Orme S Wilkn'ns M Bud( J Calverley P0￿esIarKl {rwned 20 Aw 2024) R Anderson (appointed 19 June 2024) J C Peat (resigned 20 April 2024) B Hulme A Terrey (app￿ted 10 Sep 2025) R ArKlerson (appointed 19 June 2024) J C Peat (resigned 20 April 2024) 1173481 Secretary Charlty Reglstratlon Number Prfnclpal Office 19 Trelfw Road Truro TR12BY Independent Examlner Francis Clark LLP L<Min House Tregolls Road Truro Cornwall TR12NA Page 1

Samaritans of Cornwall at Truro Trustees Report (continued) The trustees presentrtheir report together wilh the financlal ststements of the charity for the year ended 31st March 2025. The trustees have adopted the provipions of accounting and reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective 1st January 2019). STRUCTUR4 GOVERNANCE AND MANAGEMENT The Samaritans of Corrwall at Truro (known as Comw811 Samaritans) is an independent tharity (Registered Charity Number: 1173481) run completety by volunteers. The charty is led by a Director. supwted by Deputy DireCt￿S and a leadership team - all voluntary roles. There are no paid members of staff. There is a 'flat' management structure key de(isions taken by the Branch Leadership Team (BLT) made up of the Director, Trustees. Deputy Directors (DDS) and Leaders. The DD or Leader then takes respon&bilty for any aclions needed within thw'r area of reSp￿sibil￿ and reports back. Samaritans is unusLk21 in temis of succession pl￿nI￿ - the Director is thosen after consultation with every member of the Branch and individuals canTh)t nominate themselves. This process ensures that the new Director has been chosen by those that are involved in all aspe￿ of delivery of the service. The Director then chooses their leam which indudes Deputy Dirertors - who lead on drfferent operational aspects of sep4its delivery, and Trustees - vhK> ensure that there is a robust govemance structure throughout all aspects of the organisation. Directors are in Servi￿ for 3 years, with Deputy Directors and Tnjstees able to serve up to 6 years in order to ensure cwtinuity of service delivery. The service is managed by our Director and board of Dewty Oirectors, all have a dear role within the charty and extensve training. It is delrvered through our volunteers Wt￿ undertake initial training and then extensive ongoing training and supporL We are also supported by national headquarters, with systems. policies and training elc. Samarrtans undergo extensive training to be able to support those WIKJ access the service. In addition, there is a requirement for Continual Professional Development (CPD). The volunteer Y￿rkforCe is made up of a diverse range of irKlividuals: many of vthom bring transferable skills from their 'day job, to enable the core functions required for the running of the branch. Gov•rnlng docum8nt The charity is registered Imth the Charity Commi&8ion and is a Charitable Incorporated Organisation. Rlsk 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. The branch is compliant wrth nab'onal safeguarding yocedures. Appolntment of Trustees All members of the tharity {including the Trustees) may make noMinati￿S for individuals to stsnd for election as Trustees. Notice must be given in line ¥Mth the constitution prior to election at the annual general meeting. Page 2

Samaritans of Cornwall at Truro Trustees Report (continued) Objectfves and alms , The charitable objectives of Samantans of Comwall at TNro are to enaNe persons in Comwall and the surrounding area as well as elsewhere who are experienong feelings of distress or despair, including those WI￿ may be at risk of suiade, to recerve confidential emotional support at any time of the day or night in order to improve their emotional healih and to reduce the Inciden￿ of sui(ade,' to promote a better understanding in society of suicide. suicidal behaviour and the value of expressing feelings which may othewse lead to su￿Ide or impaired emotional health,. and to collaborale with and support Samaritans Central Charity and ts affiliated branches in fulfilling these Objects. Samaritans Central Charity and its affiliated branches work cohesNely in fulfilling these objects. Samaritans of Comwall at Truro is the cfftly branch of ts Samaritans in the county of Comwall,. the Truro branch is integral to both the wider Samaritsns 2417 availabilty for people in despair or distress or with suicidal feelings and supporting the local communty. Samaritans of Comwall at Truro works to alleviate emotional distress arKI reduce the incidence of suicidal feelings by listening, withDUt giving advi￿ or judgement, and providing a confidential opportunity for callers and those supported al outreaching events to expk)re feelings and emotions. Receiving réferrals arld wofking in partnership other organisations (such as the Multi-agéncy Suicide Prevention Group) are partTrwlaty proud of our awareness, signposting. and preventative Within Comwall proadivety reach cmjt into the local community. vIs￿.ng various locations. organisations, and events. talking to the people that need us, where and then they need us. This includes, bLrt is nol exclusive to, schools. universities. and railway stations. Our awareness and preventstive work indude giving tslks to groups. Within the year 2024 to 2025 we have responded to calls, webchats and emails and kept our branch running almost 2417. In widening Samaritans. reach and uttlising 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 ¥ithin Comwall, alongside feeding irrto a nattonal network, being an integral part of the wider Samaritans. response.

Samaritans of Cornwall at Truro Trustees Report (continued) Public benefft ststement Within Comwall IA? pr￿￿tiVely reach lxrt into the local communty visiting various location&lorganisations and talking to the people that need us. where and when they need us. This includes. but is not exdusive to, schools, unrversities and raithy stab'ons. Our awareness and preventstive work indude giving talks to groups e.g. Young Farniers, Lions. Rotaries. Round Tables and as well as taking stsnds at events such as the Royal Corrwall Show. We respond to calls and 'webchaf, 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 nelwork of Samaritsns response. We have refefred to the guidance contained in the Charity Commission's general guidance on public benefft ￿en re￿ewIng our aims arKI objectives and in planning our future activities. ACHIEVEMENT AND PERFORPAANCE Charltable actlvltles Samaritans of Comwall at Twro is run entirety by volunteers; there are no paid positions within the branch. All volunteers have been specially selected and extensively trained. it takes approximately a year from the juncture of commencing training to the point a volunteer becomes a full Samaritan, thus able to independently respond to callers. The number of volunteers fluctuates, but we continue to average over 100 volunteers. We have trained a further 39 volunteers within the financial year, both k)cally and via 8 new national online training programme. We have a commitment to train the same number in 25-26. There is always a minimum of two Samaritans on duty for each shift and therefore the volunteer base needs to be broad in number. availabilty and skillset. Alongside 'listening' the Samaritans maintain a presence across Comwall as described within the obJ"ectives arKI aims. In the period 1st AprTI 2024 to 31st Marth 2025. the branch opened for approaching 4000 hours across day and night 7 days a week. Shifts only close due to volunteer wiailabilty many volunteers doing over and above the minimum Samaritan commitment to ensure closures are kepl to a minimum. Alongside our listening volunteers, our support volunteers are pivotal. tsking on roles such as treasurer. org8nising outreach activities in the community, administration ak)ngsth the more obvious fundraising. Fundraising is supported hugely by tr* indoor market stall at Par Markei" the volunteer support to maintsin this income stream is integral to the success of the branch. The Trustees are delighted to have been supported within year by mulliple grants that support the ongoing running and developmenl of the tharity. P•Je 4

Samaritans of Comwall at Truro Trustees Report (continued) FINANCIAL REVIEW . During the financial year in question. operations have been delsvered (uninterrupted) from a temporary location whilst the building owtRd by the charity. namely 19 Treyew Road. Truro, has undergone exiensive refurbishmerrts and restorab'on. integral to this restoration is: . The abilty for all operatti?nal arKI training wvices to be delivered in accessible facilities, thus broadening the scope and insuriThJ irKausivty Imth regards lo attracting volunteers. . The development of a maisonette for rerrtal to enable a continued income for the charity. . The building of a frefrstanding training room ¥%ithin the grounds to provth facilities for training the charitys own volunteèrs, as ￿￿11 as providing a fvrttrr income source. The facilty indudes a 'space to change, toilet. The future-proofing of the building for the <knrTty. The faalities indude solar panels, electric charging points and all consideration gNen wtthin the renovats'on lo the energy efficiency of the buikling. The branch is compliarrt with national safeguarding yocedures. The statement of financial activities indicates a net surplus of £400.715 compared with a surplus of £538,690 in the previ￿$ year. The trustees are satisfied results for the period and with the balance sheet to date. The Samaritans of Comwall at Truro branch works dosely Imth the Samaritans Central Charity at Upper Mill, Kingston Road. EwelS, Surrey, KY17 2AF and make an annual contribution to the central office. Prlnclpal fundlng Sources This yearfs funding for the Capital DeveloFwnent Project has resulted in atypical figures both for income and expenditure. This is a temporary position which wim retum to nomial on completion of the project after 31 March 2025. All volunteers give their services voluntsrity. Hty￿ever rt will cost an estimated £131 k to run the branch in the financial year 2025r26. We have to raise this mcmiey ourselves. Through the year, the truslees revithd the branth's fundraising strategy. As a result of their decisions, the level of fundraising was increased. Pag9 5

Samaritans of Cornwall at Truro Trustees Report (continued) Ro8erves polky At the end of the period unreslrisxed funds were £318,631 {2024: £416,511), designated funds were £Nil (2024.. £63,692) and restricted funds *ere £1,103,803 {2024: £541.556). The Branch Leadership Team has approved a reserves policy to maintsi'n a Sufficient level of services to enable operating activities lo be maintsined, taking account of the potential risks and conts'ngencies that may arise from time to time. We believe that 0.5 x annual "(x)re' running (x)sts would be a reasonable maximum level to maintsin. At the end of the financial year. cash at bank totalled £372,164. Current free reserves are £172,047 of which £65.500 is reserved for 6 months running costs. The remaining costs of building works will be covered by the restricted current asset reserrfes. The key intentions for these funds are: . Working capitsl: to manage cash flows (Infiow arKI ¢xrtnow) to prevent any interruption to operations or failing to meet obligations to suppliers . Continuty of charitable aCti￿ty. to be able to maintain operations rf there is a significant shortfall in our fundraising adivities, induding the potential impact of a dip in the economy. . Funding for speofic liabiliti'es or risks". The Trustees maintain a comprehensive assessment of risks that the organisation faces. Whilst many are insured, some, including conlinuty of services, are not able to be insured, thus the reserves protect the organisalion's abilty to recover in the event of one of those risks happening. . Funding ft)r specific projects.. e.g. resolviThJ ts accessibilty issues. Plans for future perlods The charty needs to regrow historic income streams ￿lIst scoping out new ones. Community fundraising ￿1th third parts'es and the public Trs an opportunty that can grow. along with establishing new rental opportunities created through the Trainirvj Centre a￿1 Residential spaces of the newly developed propety. Corporate sponsorship lends itself to naming opportunities Nmthin the development whith can help develop Corporate Fundraising as a new income stream. 'Traditional' ways to raise funds for the charity - such as (lorith by community organisations in retum for Talks - may eventually retum to pr￿ndern1¢ levels, but this will take several years. This will be part of the fundraising strategy, alorKJsth income streams, to ensure that the charity can continue to meet its costs, with the aim of becoming more self-sufficient. deltvering ts crucial serrfices in Comwail for the next half a century and bey￿d. The charity is currently developing a Business Plan Imth a I￿3 on finanual stability. Pag8 6

Samaritsns of Cornwall at Truro Trustees Report (continued) Refurbishment and building of the training cerrtre on our premise at 19 Treyew Road began in May and the building was available for reoccupation by the charity in April 2025. The ann arKI signed on its Trustee Page 7

Samaritans of Comwall 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 Practi￿} 8tKJ applicable law and regulations. The law applicable to charities requires the trustees to FKepare firkinaal ststements for each financial year which give a true and fair view of slate of affairs of ts charity and of the incoming resources and application of resources of the charity for that per￿. In prepariThJ these financial statements, the trustees are required lo: select suitable accounting policies and then apply consistenty. observe the methods and principles in the Charities SORP: make judgements and estimates that are reasonable and wdent: state whether applicable accounts'ng standards have been foFI¢y￿ed. subject to any material departures disclosed and explained in the financial sL2tements' and prepare the financial statements on the smyng concern basis unless it is inappropriate to presume that the chanty will continue in I￿siness. The trustees are responsible for keeping proper accounting records that disdose wilh reasonable accuracy at any time the financial position of the tharity artd enable them to ensure that the financial statements comply with the Charrbes Ad 2011. the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitutson. The trustees are also responsible for safeguarding the assets of the chanty and hen￿ for taking reasonable steps for the preventton and detecti￿ of fraud and other ir￿gUIarit￿es. The trustees are responsible for the maintenance arKI integrity of the corporate and financial information included on the charitys *ebsrte. Legislth'on governing the preparation and dissemination of finanoal statements may dfier from legislation in other jurisdictions. Approved b s of the tharity on .1 10 .. and signed on its behalf by: Page 8

Samaritans of Cornwall at Truro Independent Examinerfs Report to the trustees of Samaritans of Cornwall at Truro I report to the tTUStees on my examination of the aC{￿nts of Samaritans of Comwall at Truro for the year erKled 31 March 2025. Responslbllltles and basls of report As the charty's trustees of Samaritans of Corm￿1 at Truro you are responsible for the preparation of the accounts in accordance ￿th the requirements of ts Charilies Acl 2011 {Ihe Act,). I report in respect of my examinalion of the Samaritans of Cornwall at Truro's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Dlreclic￿S given ty the Chanty Commission under section 145(5){b) of the Act. Independent examlnefs ststement Since Samaritans of Comwall at Truro's gross in(x)me exceeded £250.000 your examiner must be member of a body listed in section 145 of the 2011 Ad. I confimi that l am qualified to undertake the examination because l am a member of ICAEW. vthich is one of the listed bodies. I have completed my examination. I confinn that no material rnatters have come to my attèntion in connection with the examination giwrKJ me cause to believe that in any material respect: 1. accounting records were not k￿t in resp8Ct of Samaritsns of Comwall at Truro as required by section 130 of the ACL or 2. the accounts do not accord wih those records: or 3. the accounts do not comply with the accx)unting requirements t￿leemIng the fomi and content of accounts set out in the Chartties {Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue arKI fair wev/ which is not a matter considered as part of an independent examination. I have no concems arKI have come acn)ss no other matters in connection 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.. 14 October 2025 Page 9

Samaritans of Comwall at Truro Statement of F￿￿ncIal Activities Year Ended 31 March 2025 (Including IncoiTie and Expenditure Account) Unrestrlctod R￿trICtsd funds funds Total 2025 Note Income and Endowments from: Donations and legacies Other trading activities Investment income 82,014 56,248 7,190 394,317 476,331 56,248 7,190 Total income 145,452 394.317 539,769 Expendfture on: Raising funds Charitable actiwtiès {28.965) 58,999 (28,965) 110,089 51,090 Total expendiiure 87.964 51.090 139,054 Net income 57,488 343.227 41JO,715 Net movement in fvnds 57,488 343.227 400,715 Reconclllatlon of funds Total funds brought forward Total funds carried forward 480.203 541.556 1.021,759 13 537.691 884,783 1,422,474 The notes on pag8s 14 to 22 forn an integral port 0ftt￿e finaTr2al statern￿ts. Page 10

Samaritans of Comwall at Truro Statement of Financial Activities Year Ended 31 March 2025 (Including Income and Expenditure Account) Statement of Financial Activities for the comparative year ending 31 March 2024 Unrestrlcted Rostricted funds funds Total 2024 Note Income and Endovmwnts from: Donations arKI 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 Expendlturo on: Raising funds Charitsble activities (40,481) 68,807) (303) 29,932 (40,764) 98,739) Total expenditure 109,268 30.235 139,503 Net (expenditure)lin¢ome (725 539,415 538,690 Net movement in funds (725) 539,415 538,690 Reconcillation of funds Totsl funds brought fO￿Ard 480,928 2,141 483.069 Total funds carried forward 13 480,203 541.556 1,021,759 All of the charity's activit￿$ derive from continuirYJ operations during the above Iwo per￿￿$. The funds breakdown for 2024 is shown in note 13. The notes on pag88 14 to 22 forrn an intsgral part of th8s8 finarnial statements. Page11

Samaritsns of Cornwall at Truro Balance Sheet 31 March 2025, 2025 2024 Flxed assets Tangible assets 1,026.224 179,435 Currnnt ass•ts Debtors Cash at bank and in hand 10 11 27.656 372,164 270,139 573,692 843,831 399,820 Credltorn: Amounts falllng due wlthln one year Net current assets 12 3,570 1,507 396,250 842,324 Net assets 1,422,474 1.021,759 Funds of the charlty: Restrfcted Income funds Restricted funds 884,783 541,556 Unrnstrlcted Income funds Unrestricted funds 537,691 480.203 Total funds 13 1,422.474 1,021.759 The finanoal statements on pages 10 to 22 on .Itl.::.J.4/.... and signed on their. ved by the trustees, and authorised for issue The notes on pag8s 14 to 22 fom an intsgral part of th8s8 financial statements. Page 12

Samaritans of Cornwall at Truro Statement of Cash Flows Year Ended 31.-March 2025 2025 2024 Cash flows from op•ratlng actlvttles Net cash income 400.715 538.690 Adjustments to cash flows from non<ash Items Depreuation Investment income 6,135 ,190 7,127 4.139 399.660 541.678 Working capital adjustmènts Oecreasel(increase) in debtors Increase in creditors 10 12 242,483 2,063 (268.932) 116 Net cash fiows from operating actvit￿$ Cash flows from Investlng actlvltles Interest receNable and ￿Milar income Purchase of tangItr￿e fixed assets Sale of investments 644.206 272,862 7,190 (852.924) 4,139 (31,495) 85,000 Net cash flows from investing ath'vities Net (decrea8e)fincrease in cash and cash equivalents 845,734 57,644 (201.528) 573,692 330,506 Cash and cash equivalents at 1 Awil 243.186 Cash and cash equivalents at 31 March 372,164 573.692 notes on pages 14 to 22 fom) an integral part of IF￿e financ4al statemen Pag8 13

Samaritsns of Cornwall at Truro Notes to the Financial Statements Year Ended 31 Jlarch 2025 1 Accountlng pollclès Stat•m•nt of eompliance The financial statements have been prepafed in accordance with Accounting arKI Reporting by Charth"es'. Statement of Recommended Practice applicable to tharities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) {Charits'es SORP (FRS 102)). the Financial Reports'ng Standard applicable in the UK and Republic of Ireland (FRS 102). They aiso comply the Charities Act 2011. Basls of pr•paration Samaritsns of Cornwall at Truro meets the definition of a public benefft enw under FRS 102. The accounts (financial ststements) have been prepared under the historical cost convention with items recognised al cost or transaction value unl&ss otherwise stated in the relevant note(s) to these accounts. Golng concern The trustees convAder that there are r￿ malerial Un￿rtaIntieS ab(xrt the (tharitys abilty to continue as a going concem. Income and endowments Voluntary income induding donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entiuement to the income, it is probable that the income will be received and the amount can be measured wth suffioent relia￿.1￿. Donaofons and legacles Donations and legaaes are recognised on a receivable basis when receipt is probable and the amount can be reliabty measured. Grnnts r•ceiv•ble Grdnts are recognised when the charty has an entitlement to the funds and any Condi￿.0n$ linked to the grants have been met. Where perfonnance Ix)ndilions 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. Expendlturo All expenditurè is recognised once there is a legal or Constructi￿ obligakn to that expenditure, it is probable seltlement is required and the amount can be measured reliably. All costs are allocated to the applicable expendrture 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, Imth depreciats'on charges allocated on the portion of the asseys use. Raising fiinds These are costs incurred in attracting voluntary income and those incurred in trading activities that raise fijnds. P4e 14

Samaritans of Cornwall at Truro

Notes to the Financial Statements

Year Ended 31 March 2025 (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
Assets under construction Not depreciated

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.

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 15

Samaritans of Cornwall at Truro

Notes to the Financial Statements

Year Ended 31 March 2025 (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 2025
Total for 2024
3
Income from other trading activities
Events income;
Fundraising income
Sundry income
Total for 2025
Total for 2024
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2025
Total for 2024		 Unrestricted
funds
£
18,720
29,339
4,255
29,700
82,014
50,482		 Restricted
funds
£
-
-
-
394,317
394,317
569,650
Unrestricted
funds
£
54,975
1,273
56,248
53,922
Unrestricted
funds
£
7,190
7,190
4,139		 Total
funds
£
18,720
29,339
4,255
424,017
476,331
620,132
Total
funds
£
54,975
1,273
56,248
53,922
Total
funds
£
7,190
7,190
4,139

Page 16

Samaritans of Cornwall at Truro

Notes to the Financial Statements

Year Ended 31 March 2025 (continued)

5 Expenditure on raising funds

a) Costs of generating donations and legacies

Grants expenditure
Fundraising expenses
Total for 2025
Total for 2024
6
Expenditure on charitable activities
Volunteer Telephone
Recruitment
Training Support
Volunteer Travelling
Volunteer Care
Refreshments
Outreach
Support Costs
Total for 2025
Total for 2024		 Unrestricted
funds
£
16,785
12,180
28,965
40,461
Unrestricted
funds
£
99
-
135
2,955
44
289
387
55,050
58,959
68,807		 Restricted
funds
£
-
-
-
303
Restricted
funds
£
427
362
1,249
30,162
1,318
1,736
1,703
14,173
51,130
29,932		 Total
funds
£
16,785
12,180
28,965
40,764
Total
funds
£
526
362
1,384
33,117
1,362
2,025
2,090
69,223
110,089
98,739

7 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

£14,212 (2024: £15,099) of expenses in total were reimbursed to 7 trustees (2023: 8 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 £6,582 for the year (2024 - £7,727).

Page 17

Samaritans of Cornwall at Truro

Notes to the Financial Statements

Year Ended 31 March 2025 (continued)

8 Taxation

The charity is a registered charity and is therefore exempt from taxation.

9 Tangible fixed assets

Cost
At 1 April 2024
Additions
Disposals
Transfers
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
Eliminated on disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Freehold
property
£
316,216
-
-
(31,495)
284,721
137,911
5,694
-
143,605
141,116
178,305		 Fixtures and
fittings
£
36,333
4,779
(19,674)
-
21,438
35,203
441
(19,674)
15,970
5,468
1,130		 Assets under
construction
£
-
848,145
-
31,495
879,640
-
-
-
-
879,640
-		 Total
£
352,549
852,924
(19,674)
-
1,185,799
173,114
6,135
(19,674)
159,575
1,026,224
179,435

The transfer from freehold property to assets under construction is the costs of the development incurred in 2024. No depreciation was charged on these assets in 2024.

10 Debtors

Prepayments
Accrued income
11 Cash and cash equivalents
Cash at bank		 2025
£
1,653
26,003
27,656
2025
£
372,164		 2024
£
1,220
268,919
270,139
2024
£
573,692

Page 18

Samaritans of Cornwall at Truro

Notes to the Financial Statements

Year Ended 31 March 2025 (continued)

12 Creditors: amounts falling due within one year

Accruals
13 Funds
Unrestricted funds
General
Unrestricted funds
Designated
Redevelopment Fund
Total unrestricted funds
Restricted funds
Capital Development
Project
Cornwall Community
Capacity Fund
Duchy Health Charity
H.M. Saunders
Shared Prosperity Fund
The National Lottery
Community Fund
Total restricted funds
Total funds		 Balance at
1 April
2024
£
416,511
63,692
480,203
-
9,871
15,000
250
495,000
21,435
541,556
1,021,759		 Incoming
resources
£
145,452
-
145,452
351,817
-
-
-
-
42,500
394,317
539,769		 Resources
expended
£
(87,964)
-
(87,964)
(290)
(9,871)
-
-
-
(40,929)
(51,090)
(139,054)		 2025
£
3,570
Transfers
£
(155,368)
155,368
-
510,000
-
(15,000)
-
(495,000)
-
-
-		 2024
£
1,507
Balance at
31 March
2025
£
318,631
219,060
537,691
861,527
-
-
250
-
23,006
884,783
1,422,474

Page 19

Samaritans of Cornwall at Truro

Notes to the Financial Statements

Year Ended 31 March 2025 (continued)

Unrestricted funds
General
Unrestricted funds
Designated
Redevelopment Fund
Total unrestricted funds
Restricted
Cornwall Community
Chest
GWR
Cornwall Community
Capacity Fund
Duchy Health Charity
H.M. Saunders
Shared Prosperity Fund
The National Lottery
Community Fund
Total restricted funds
Total funds		 Balance at
1 April
2023
£
423,543
57,385
480,928
2,141
-
-
-
-
-
-
2,141
483,069		 Incoming
resources
£
108,543
-
108,543
-
1,500
12,900
15,000
250
495,000
45,000
569,650
678,193		 Resources
expended
£
(109,268)
-
(109,268)
(2,141)
(1,500)
(3,029)
-
-
-
(23,565)
(30,235)
(139,503)		 Transfers
£
(6,307)
6,307
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2024
£
416,511
63,692
480,203
-
-
9,871
15,000
250
495,000
21,435
541,556
1,021,759

Page 20

Samaritans of Cornwall at Truro

Notes to the Financial Statements

Year Ended 31 March 2025 (continued)

The Capital Development Project fund includes grant income from the following funders, all of which has been provided to fund capital redevelopment of the Truro site:

The remaining restricted funds have been awarded for the following purposes:

The designated fund has been set aside to fund capital redevelopment of the Truro site.

Transfers have been made in the year to collate funds received for the capital development of the Truro site into a single fund.

Page 21

Samaritans of Cornwall at Truro

Notes to the Financial Statements

Year Ended 31 March 2025 (continued)

14 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
£
Designated
£
146,584
219,060
175,617
-
(3,570)
-
318,631
219,060
Unrestricted funds
General
£
Designated
£
147,940
16,665
270,078
47,027
(1,507)
-
416,511
63,692		 Restricted
funds
£
660,580
224,203
-
884,783
Restricted
funds
£
14,830
526,726
-
541,556		 Total funds
at 31 March
2025
£
1,026,224
399,820
(3,570)
1,422,474
Total funds
at 31 March
2024
£
179,435
843,831
(1,507)
1,021,759

15 Related party transactions

There were no related party transactions in the year other than those disclosed in note 7.

Page 22