2022-03-31-accounts - Samaritans Of Stoke-On-Trent And Newcastle

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SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

REGISTERED CHARITY NUMBER 1173572

TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[st] MARCH 2022

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE REGISTERED CHARITY NUMBER 1173572 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[st] MARCH 2022

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31[st] March 2022.

The financial statements comply with the Charities Act 2011 and 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 1[st] January 2015).

TRUSTEES

The trustees serving during the year and since the year end were as follows:

Key Management Personnel: Trustees

U. Smith (Resigned 18[th] July 2022) S. Dunn (Resigned 16[th] March 2022)[[st]] C. Hall

B. Rouse (Resigned 1[[st]] August 2022)

S. Evans M. Clarke (Appointed 18[th] July 2022)

Key Management Personnel: Joint Branch Directors

Joint Branch Director: Mrs. S. Evans Joint Branch Director: Mr. M. Clarke

The day to day management of the charity is delegated to the Joint Branch Directors, Mrs. S. Evans and Mr. M. Clarke.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is controlled by its Constitution, dated 26[th] June 2017 and is a Charitable Incorporated Organisation which was registered with the Charity Commission on 26[th] June 2017.

Recruitment and Appointment of New Trustees

The Trustees, other than the Joint Branch Directors, are appointed at the Annual General Meeting of the branch. The Trustees can co-opt extra members who serve on the committee but have no vote. The Board of Trustees is chaired by the Joint Branch Directors who are appointed from amongst the Branch membership. In planning activities for the year, the Board of Trustees keeps in mind the Charity Commission guidance on public benefit.

Organisational Structure

Broadly speaking, the work of the branch is the responsibility of the Joint Branch Directors and Deputy Directors, whilst the administration of the Charity (such as the finances) is the responsibility of the Trustees. The volunteers who have served as Trustees during the year are listed above.

The Joint Branch Directors are Sarah Evans and Mike Clarke who succeeded Brian Rouse in August 2022. Normally the Branch Director’s appointment is recommended by the Branch and approved by the national Council of Samaritans. The Branch Director would normally serve for a term of three years. The Branch Director chooses and appoints Deputy Directors. The Joint Branch Directors are also Trustees.

Introduction and Training of New Trustees

New Trustees undergo an induction process to brief them on their legal obligations under Charity Law, the Charity‘s governing documents, the Board and decision-making processes, the business plan and recent financial performance of the Charity. During the induction process they meet other Trustees. Trustees are encouraged to attend appropriate external and internal training events, which will assist them in carrying out their role.

Indemnity Insurance

The Samaritans has centrally co-ordinated indemnity insurance to protect Branch Directors, Trustees and other volunteer members of all Samaritans’ branches.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

REGISTERED CHARITY NUMBER 1173572

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] MARCH 2022 (CONTINUED)

REVIEW OF ACTIVITIES, PLANS AND FUTURE COMMITMENTS

Objectives and Activities

The charity’s main objectives and activities are;

To enable persons in Stoke on Trent and Newcastle and the surrounding area as well as elsewhere who are experiencing feelings of distress and despair, including those who may be at risk of suicide, to receive confidential emotional support at any time of 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 behaviours 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 objectives.

Volunteers

At 31[st] March 2022 there were 96 members of the Charity. 17 provide support to the activity of the charity through volunteering in our shops. 79 provide emotional support to people who contact the Charity by phone, through email and text messaging, and by visiting the branch in Chapel Lane.

The volunteers provided more than 4,108 “Person Hours” of availability.

Samaritans of Stoke on Trent and Newcastle

Our branch provides a service primarily intended for the benefit of people of Stoke on Trent and Newcastle and the surrounding area, but it also works with all Samaritan branches to provide 24-hour availability of the service across the UK. The branch currently provides emotional support by telephone, face to face and email.

Samaritans do not charge for the services. We accept reserve charge calls and ring callers back and offer a free phone number 116123.

We also work outside the branch in the local community, at Dovegate Prison with the Listener Scheme and in partnership with Network Rail at Stoke Station.

We are part of the Samaritans network of 201 branches in the UK and Republic of Ireland. The Samaritans vision is that fewer people die by suicide and we work to achieve this vision by making it our mission to alleviate distress and reduce the incidence of suicidal feelings and behaviours.

Samaritans are committed to the following values:

Listening
Confidentiality
People making their own decisions
Being non-judgemental
Human Contact

Activities

See details of the activities in the year within the Branch Director’s report.

Future Plans

We have three main objectives for the future. The first is to increase our volunteer numbers so that more hours can be offered into what is now a national rota, to meet the 24 hour availability of a Samaritan listening volunteer to anyone phoning or emailing us. Plans to roll out instant messaging, another communication channel, are progressing well and have been tested in pilots. The second is to ensure the financial stability of the charity by seeking to find additional sources of funding and through the control of our costs. Our third objective is to engage and promote good emotional health within the community we serve and to work in partnership with other organisations which offer support to those in need.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

REGISTERED CHARITY NUMBER 1173572

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] MARCH 2022 (CONTINUED)

RISK MANAGEMENT

The trustees have a risk management strategy which comprises:

A review of the principal risks and uncertainties that the charity faces;
The establishment of policies, systems and procedures to mitigate those risks identified in the review; and
The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

Attention has been focussed on financial risks, operational risks and other risks arising from fire and health and safety. These risks are managed by ensuring accreditation is up to date, having robust policies and procedures in place, and regular awareness training for staff and volunteers.

RESERVES POLICY AND GOING CONCERN

Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure and at the year end total funds totalled £267,719 ( 2021: £243,277 ) comprising unrestricted funds of £267,719 ( 2021: £231,277 ) and restricted funds of £Nil ( 2021: £12,000) . At the year end cash at bank and in hand totalled £128,507 ( 2021: £124,154 ). Of the total unrestricted funds of £267,719, £136,714 can only be realised by disposing of tangible fixed assets.

The trustees consider that the ideal level of reserves as at 31[st] March 2022 would be £300,000.

The Charity had no reserves with a negative balance at the year end.

Given the current levels of reserves and Net Current Assets, the trustees are of the view that the charity is a going concern.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, the surplus or deficit of the charity for the period, its assets and liabilities at the end of the period and clearly distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:-

select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether the policies adopted are in accordance with Statements of Recommended Practice and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in business.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

REGISTERED CHARITY NUMBER 1173572

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] MARCH 2022 (CONTINUED)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES (CONTINUED)

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and therefore 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 financial and other information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In determining how amounts are presented within items in the Statement of Financial Activities and Balance Sheet, the trustees must have regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice.

DELIVERY OF PUBLIC BENEFIT

The Trustees confirm they have complied with their duty under Section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit.

FINANCIAL REVIEW

Net Incoming/Outgoing Resources

During the year the charity had total net incoming resources of £24,442 ( 2021: £27,722 ) from all its activities. Income during the year totalled £81,505 ( 2021: £90,415 ).

The main sources of incoming resources were from Shop Income and Fundraising which totalled £49,778 ( 2021: £31,907 ) and Government Grants in connection with Covid 19 totalling £Nil ( 2021: £30,000 ). Outgoing resources related to the Cost of Generating Funds which totalled £38,918 ( 2021: £30,815 ) and Support Costs totalled £18,145 ( 2021: £31,878 ). Within the Cost of Generating Funds the main items of cost were Shop Manager Costs of £23,292 ( 2021: £26,934 ) and Rent and Rates of £7,763 ( 2021: £6,107 ). Cost of Generating Funds also included receipts under the Government Furlough Scheme totalling £2,010 ( 2021: £11,314 ).

Support Costs included Travel Expenses of £2,124 ( 2021: £7,597 ) and Property Repairs of £7,411 ( 2021: £6,285 ).

Fixed Assets

The net book value of fixed assets of the charity is £136,714 ( 2021: £129,833 ) being £126,000 ( 2021: £126,000 ) for freehold land and buildings, £Nil ( 2021: £562 ) for Leasehold Improvements, £10,439 ( 2021: £2,858 ) for Office and Computer Equipment and £275 ( 2021: £413 ) for Motor Vehicles.

Fixed assets additions during the year ended 31[st] March 2022 totalled £10,046 ( 2021: £550) .

Details of fixed assets are shown at note 9.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

REGISTERED CHARITY NUMBER 1173572

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] MARCH 2022 (CONTINUED)

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Office

15 Chapel Lane, Burslem, Stoke-on-Trent. ST6 2AB

Bankers HSBC, Crown Bank, Hanley, Stoke-on-Trent, Staffordshire. ST1 1DA Accountants Hardwickes, Etruria Old Road, Stoke-on-Trent, Staffordshire. ST1 5PE

By order of the Board of Trustees

S. Evans

………................................ Trustee

M. Clarke

………................................ Trustee

C. Hall

………................................ Trustee

29[th] November, 2022

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

REGISTERED CHARITY NUMBER 1173572

BRANCH DIRECTOR’S REPORT FOR THE YEAR ENDED 31[st] MARCH 2022

As part of the Samaritans national caller network our branch answers up to 1,000 phone calls each month from callers needing emotional support. We currently have 67 listening volunteers of which around 50 take calls each month. The branch is supported by two shops which are run by full time salaried managers assisted by support volunteers.

The life blood of our branch is recruitment and training and we have incredible strong teams leading this. It is fantastic that we are able to train 30 New Samaritans a year. Although not all trainees make it through to becoming a full Samaritan, we do have a constant flow of very committed volunteers joining our ranks. This is shown by the number of “newbies” who have taken on responsibilities in the branch leadership. We mustn’t forget though that we also have a core of long-standing volunteers, such as one who has completed nearly 1,000 shifts since Three Rings started recording shifts in 2016 and another who seems to have held most roles within the branch.

Outreach is also growing and getting our message out there – it is always surprising when you hear that people don’t know about Samaritans. We have held events at local schools and colleges, Staffordshire University, Morrisons and of course the recent successful stand at Stoke Pride. Our prison work also continues with new volunteers getting involved.

The welcome and camaraderie is still in the branch, a probationer commented on how welcome she has been made to feel. However, the Covid restrictions have made things difficult for us. Training on Teams has worked well, but doesn’t allow the sort of relationship to build within the cohort that used to exist; it’s good that core and embedding training are now back in branch and this will help with cohesion. We had a good social gathering in the branch (once gatherings were allowed) and it would be good to repeat this or hold a similar. The curry nights are always well attended.

The building on Chapel Lane continues to provide an excellent base for our activities and a venue for regional activities but also requires continual maintenance. A survey commissioned by the branch estimates that £120,000 over the next ten years needs to be spent to ensure the building remains in a usable condition. Two new boilers have recently been installed. Repairs to the roof and external walls are planned before the start of winter.

Finally, I feel that that the branch is in a strong position moving forward and will continue to do what is important and that is provide a first-class listening service to our callers.

S. Evans ………................................ Joint Branch Director

M. Clarke

………................................ Joint Branch Director

29[th] November, 2022

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

REGISTERED CHARITY NUMBER 1173572

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

I report on my examination on the attached accounts of the charity for the year ended 31[st] March 2022.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity trustees 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 Trustees’ accounts carried out under s. 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under s. 145 (5)(b) of the 2011 Act.

INDEPENDENT EXAMINER’S STATEMENT

I have completed my examination. I can 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:

accounting records were not kept in respect of the charity as required by s. 130 of the Act; 2. the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form 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 concerns and have come across no other matters in connection with the examination to which attention be drawn in this report in order to enable a proper understanding of the accounts to be reached.

USE OF THIS REPORT

This report is made solely to the Trustees of Samaritans of Stoke-on-Trent and Newcastle as a body in accordance with the terms of the engagement letter dated 2[nd] September, 2019. The Independent Examination work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees as a body, for the Independent Examination work, for this report, or for the opinions I have formed.

D.R. Shaw Bsc., F.C.A

Hardwickes, Etruria Old Road, Stoke-on-Trent, Staffordshire. ST1 5PE

29[th] November, 2022

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31[st] MARCH 2022

Notes INCOMING RESOURCES Incoming Resources from Generated Funds:- Voluntary Income:- Donations and Legacies Government Grants 2 Activities for Generating Funds:- Shop Income and Fund Raising Investment Income and Interest 3 Incoming Resources from Charitable Activities:- Grants TOTAL INCOMING RESOURCES RESOURCES EXPENDED Cost of Generating Funds:- Shops 4 Support Costs 4 TOTAL RESOURCES EXPENDED NET INCOMING RESOURCES/(NET RESOURCES EXPENDED) BEING NET MOVEMENT IN FUNDS 6 Reconciliation of Funds Total Funds at 1stApril 2022/2021 TOTAL FUNDS AT 31st MARCH 2022/2021 13	Unrestricted Funds 2022 £ 2,835 - 49,778 674 28,218 81,505 30,518 14,545 45,063 36,442 231,277 267,719	Restricted Funds 2022 £ - - - - - - 6,000 6,000 12,000 (12,000) 12,000 -	Restricted Funds 2022 £ - - - - - - 6,000 6,000 12,000 (12,000) 12,000 -	Total Funds 2022 £ 2,835 - 49,778 674 28,218 81,505 36,518 20,545 57,063 24,442 243,277 267,719	Total Funds 2021 £ 11,377 30,000 31,907 829 16,302 90,415 30,815 31,878 62,693 27,722 215,555 243,277

		(

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

The attached notes form part of these accounts.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

Charity Number 1173572 BALANCE SHEET AS AT 31[st] MARCH 2022

FIXED ASSETS Tangible Fixed Assets CURRENT ASSETS Debtors Cash at Bank and in Hand CREDITORS:Amounts Falling Due Within One Year NET CURRENT ASSETS NET ASSETS UNRESTRICTED FUNDS RESTRICTED FUNDS TOTAL FUNDS	Notes 9 10 11 12 13 13 13	2022 £ 5,938 128,507 134,445 (3,440)	£ 136,714 131,005 267,719 267,719 - 267,719	2021 £ 1,119 124,154 125,273 (11,829)	£ 129,833 113,444 243,277 231,277 12,000 243,277

The trustees have prepared accounts in accordance with section 138 of the Charities Act 2011.

Approved by the Board of Trustees on 29[th] November, 2022 and signed on its behalf by

S. EVANS ) ) M. CLARKE ) Trustees ) C. HALL )

The attached notes form part of these accounts.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] MARCH 2022

1. ACCOUNTING POLICIES

The principal accounting policies adopted in the preparation of the financial statements are as follows:

a) Basis of Preparation

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 (FRS102) (effective 1 January 2015) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Samaritans of Stoke-on-Trent and Newcastle meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transition value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in Sterling (£) and have been rounded to the nearest pound.

b) Preparation of the accounts on a Going Concern Basis

Given the current levels of reserves and Net Current Assets, the trustees are of the view that the charity is a going concern.

c) Income

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 funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Donations and revenue grants are credited to the Statement of Financial Activities on a receivable basis. Capital grants are shown as deferred income and credited to the Statement of Financial Activities over the same depreciation periods as the assets to which they relate.

d)

Interest Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

e) Fund Accounting

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, and where appropriate, a fair allocation of the depreciation charge.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] MARCH 2022 (CONTINUED)

f)

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of generating funds comprise the costs of shop trading
Support Costs are detailed at Note 4.

g)

Allocation of Support Costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity’s activities. The bases on which support costs have been allocated are set out in note 5.

h) Operating Leases

Rentals under operating leases are charged to the Statement of Financial Activities as they fall due.

i) Fixed Assets and Depreciation

Expenditure is capitalised as Fixed Assets in accordance with current accounting principles. Tangible fixed assets are depreciated at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life at the following annual rates:-

Freehold Land and Buildings No depreciation. - Office Equipment 15% reducing balance. - Computer Equipment 25% straight line. - Leasehold Improvements 33% straight line. Motor Vehicles - 25% reducing balance.

j)

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k)

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and balances in bank current accounts and bank deposit accounts.

l)

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] MARCH 2022 (CONTINUED)

m) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Related Party Transactions

No related party transactions have occurred during the year.

2. GOVERNMENT GRANTS

OVERNMENT GRANTS
Government Grants – Covid 19	Unrestricted Funds 2022 £ -	Restricted Funds 2022 £ -	Total Funds 2022 2021 £ £ - 30,000

3. INVESTMENT INCOME AND INTEREST

Investment income of £674 (2021: £829) comprises interest on cash deposits with UK banks.

RESOURCES EXPENDED

ESOURCES EXPENDED
Shops Professional Fees Travel Expenses Telephone Utilities Property Repairs Shop Manager Rent and Rates Other Depreciation Insurance Furlough Refund Office Costs	Unrestricted Funds 2022 £ - 27 805 3,931 436 23,292 1,763 74 562 1,638 (2,010) - 30,518	Restricted Funds 2022 £ - - - - - - 6,000 - - - - - 6,000	Total Funds 2022 2021 £ £ - 180 27 759 805 3,931 436 23,292 7,763 74 890 2,423 1,450 26,934 6,107 1,221 562 562 1,638 1,600 (2,010) (11,314) - 3 36,518 30,815


				30,815

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] MARCH 2022 (CONTINUED)

4. RESOURCES EXPENDED (CONTINUED)

	Support Costs Travel Expenses Rent and Rates Depreciation Emergency Phone Utilities Property Repairs Office Costs Insurance Office Payroll Other Professional Fees	Unrestricted Funds 2022 £ 2,124 497 2,603 2,385 1,092 1,411 117 (429) 1,998 347 2,400 14,545	Restricted Funds 2022 £ - - - - - 6,000 - - - - - 6,000	Restricted Funds 2022 £ - - - - - 6,000 - - - - - 6,000	Total Funds 2022 2021 £ £ 2,124 7,597 497 1,452 2,603 1,943 2,385 1,886 1,092 2,840 7,411 6,285 117 253 (429) 2,982 1,998 4,067 347 77 2,400 2,496 20,545 31,878

5. ANALYSIS OF GOVERNANCE AND SUPPORT COSTS

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Refer to the table below for the basis for apportionment and the analysis of support and governance costs.

Analysis of support and governance costs

Staff Costs Accountancy Services and Independent Examination Other	General Support £ 1,998 - 16,147 18,145	Governance Function £ - 2,400 - 2,400	Governance Function £ - 2,400 - 2,400	Total £ 1,998 2,400 16,147 20,545	Basis of Apportionment

					General Support Governance General Support

6.

7. NET INCOMING RESOURCES FOR THE YEAR

The net incoming resources are stated after charging: Depreciation STAFF COSTS AND NUMBERS Salaries and Wages Social Security Costs Furlough Refund	2022 £ 3,165 2022 £ 24,435 855 (2,010) 23,280	2021 £ 2,505 2021 £ 30,209 792 (11,314) 19,687

No employee received emoluments of more than £60,000.

Key Management Personnel Remuneration during the year was £Nil (2021: £Nil) . The average monthly headcount (including part time staff) was 5 staff (2021: 5 staff) .

8. TRUSTEES EXPENSES

During the current year and the previous year there were no expenses reimbursed to the Trustees.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] MARCH 2022 (CONTINUED)

9. TANGIBLE FIXED ASSETS

______	Freehold Property £ 126,000 - _____ 126,000	Office Equipment £ 28,492 4,752 _______ 33,244	Computer Equipment £ 4,663 5,294 _______ 9,957	Leasehold Improvements £ 4,997 - ___ 4,997	Motor Vehicles Total £ £ 550 164,702 - 10,046 ____ 550 174,748
______	- - _____ -	25,634 1,141 _______ 26,775	4,663 1,324 _______ 5,987	4,435 562 ___ 4,997	137 34,869 138 3,165 ____ 275 38,034
	126,000	6,469	3,970	-	275 136,714
	126,000	2,858	-	562	413 129,833

At transition to FRS102 the carrying value of Freehold Land and Buildings was based on Deemed Cost.

No depreciation is provided on freehold land and buildings. It is the charity’s policy to fully maintain its property and the cost of this maintenance is charged in full against revenue each year. The trustees consider that any provision for depreciation would be immaterial.

10.

11. DEBTORS

Due within one year Trade Debtors Other Debtors CREDITORS:Amounts Falling Due Within One Year Trade Creditors Accruals	2022 £ - 5,938 5,938 £ 1,040 2,400 3,440	2021 £ - 1,119 1,119 £ 3,249 8,580 11,829

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st] MARCH 2022 (CONTINUED)

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible Fixed Assets Current Assets Current Liabilities	General Funds £ 136,714 134,445 (3,440) 267,719	Restricted Funds £ - - - -	Total Funds £ 136,714 134,445 (3,440) 267,719

13. MOVEMENT IN FUNDS

	Restricted Funds Covid 19 Grants TOTAL RESTRICTED FUNDS Unrestricted Funds General Funds TOTAL UNRESTRICTED FUNDS TOTAL FUNDS	At 1st April 2021 £ 12,000 12,000 231,277 231,277 243,277	Incoming Resources £ - - 81,505 81,505 81,505	Outgoing Resources £ (12,000) (12,000) (45,063) (45,063) (57,063)	At 31st March 2022 £ - - 267,719	At 31st
						March
						2022 £ -

						-
					267,719
					267,719

14. FUTURE FINANCIAL COMMITMENTS

Operating Leases

The total future minimum lease payments under non-cancellable operating leases are as follows:-

ot later than one year ater than one year and not later than five years	2022 £ 1,000 1,000	2021 £ 1,000 1,000