## **SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE**
**REGISTERED CHARITY NUMBER 1173572**
**TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31[st] MARCH 2023**
**SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE REGISTERED CHARITY NUMBER 1173572 REPORT OF THE TRUSTEES**
**FOR THE YEAR ENDED 31[st] MARCH 2023**
The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31[st] March 2023.
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**
- P. Rutter ( _Appointed 21[st] March 2023_ )
- A. Nettleton ( _Appointed 30[th] March 2023_ )
S. Evans
U. Smith _(Resigned 18th July 2022)_
C. Hall
M. Clarke _(Appointed 18th July 2022)_
- B. Rouse _(Resigned 1st August 2022)_
## **Key Management Personnel: Branch Director**
Branch Director: Mrs. P. Rutter
The day to day management of the charity is delegated to the Branch Director, Mrs. P. Rutter.
## **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 Branch Director, are appointed at the Annual General Meeting of the branch. The Trustees can co-opt extra members who serve on the committee. The Board of Trustees is chaired by the Branch Director who is 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 Branch Director 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 Branch Director is Pam Rutter who succeeded Sarah Evans and Mike Clarke in March 2023. Normally the Branch Director’s appointment is recommended by the Branch and approved by the Regional Director of Samaritans. The Branch Director would normally serve for a term of three years. The Branch Director chooses and appoints Deputy Directors. The Branch Director is also a Trustee.
## **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 2023** _(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 2023 there were 72 members of the Charity. 12 provide support to the activity of the charity through volunteering in our shops. 60 provide emotional support to people who contact the Charity by telephone, online chat and email.
The volunteers provided more than 7,000 “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, online chat 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
## **Activities**
See details of the activities in the year within the Branch Director’s report.
## **Future Plans**
We continue to have three main objectives for the future. By continuously looking at recruitment and retention of volunteers we are increasing our volunteer numbers so that more hours can be offered into the national rota, to meet the 24 hour availability of a Samaritan listening volunteer to anyone phoning or emailing us. Plans to roll out online chat, 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 2023** _(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.
## **PRIOR PERIOD ADJUSTMENT**
The financial statements for the year ended 31[st] March 2022 did not include an accrual in relation to the Samaritans’ New Branch Contribution for the year ended 31[st] March 2022. This was outstanding at 31[st] March 2022 and paid during the year ended 31[st] March 2023.
The amount of the payment during the year ended 31[st] March 2023 was £4,599 and the amounts included in these financial statements relating to the year ended 31[st] March 2022 have been adjusted to reflect the inclusion of an accrual for the Samaritans’ New Branch Contribution, of £4,599, for the year ended and, as at, 31[st] March 2022.
## **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 £237,765 ( _2022 As restated: £263,120_ ) comprising unrestricted funds of £237,765 ( _2022 As restated: £263,120_ ) and restricted funds of £Nil ( _2022: £Nil)_ . At the year end cash at bank and in hand totalled £109,238 ( _2022: £128,507_ ). Of the total unrestricted funds of £237,765, £134,599 can only be realised by disposing of tangible fixed assets.
The trustees consider that the ideal level of reserves as at 31[st] March 2023 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.
**SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE**
## **REGISTERED CHARITY NUMBER 1173572**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31[st] MARCH 2023** _(CONTINUED)_
## **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.
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.
**SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE**
## **REGISTERED CHARITY NUMBER 1173572**
## **REPORT OF THE TRUSTEES**
**FOR THE YEAR ENDED 31[st] MARCH 2023** _(CONTINUED)_
## **FINANCIAL REVIEW**
## **(Resources Expended)/Incoming Resources**
During the year the charity had total net resources expended of £25,355 ( _2022 As restated: net incoming resources £19,843_ ) from all its activities. Income during the year totalled £58,286 ( _2022: £81,505_ ).
The main source of incoming resources were from Shop Income and Fundraising which totalled £51,850 ( _2022: £49,778_ ). Outgoing resources related to the Cost of Generating Funds which totalled £42,750 ( _2022: £36,518_ ) and Support Costs which totalled £40,891 ( _2022 As restated: £25,144_ ). Within the Cost of Generating Funds the main items of cost were Shop Manager Costs of £24,700 ( _2022: £23,292_ ), Rent and Rates of £9,125 ( _2022: £7,763_ ) and Utilities of £5,404 (2022: £3,931). Cost of Generating Funds also included receipts under the Government Furlough Scheme totalling £Nil ( _2022: £2,010_ ).
Support Costs included Travel Expenses of £2,975 ( _2022: £2,124_ ), Utilities of £13,546 (2022: £1,092) Property Repairs of £4,540 ( _2022: £7,411_ ), Samaritans New Branch Contribution of £4,500 _(2022 As restated: £4,599)_ and Professional Fees of £2,520 _(2022: £2,400)_ .
## **Fixed Assets**
The net book value of fixed assets of the charity is £134,599 ( _2022: £136,714_ ) being £126,000 ( _2022: £126,000_ ) for freehold land and buildings, £Nil ( _2022: £Nil)_ for Leasehold Improvements, £8,461( _2022: £10,439_ ) for Office and Computer Equipment and £138 ( _2022: £275_ ) for Motor Vehicles.
Fixed assets additions during the year ended 31[st] March 2023 totalled £386 ( _2022: £10,046)_ .
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 2023** _(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
## **Registered Office**
By order of the Board of Trustees
_P. Rutter_
………................................ **Trustee**
_C. Hall_ ………................................ **Trustee**
29[th] August, 2023
**SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE REGISTERED CHARITY NUMBER 1173572 BRANCH DIRECTOR’S REPORT**
**FOR THE YEAR ENDED 31[st] MARCH 2023**
Samaritans of Stoke on Trent & Newcastle remains an affiliate branch of the Samaritans Central Charity, managed by a single branch leadership team consisting of key persons such as the Branch Director, Trustees, Deputy Directors and Officers.
For the first time, our Branch had two Co-Directors in the role of Joint Branch Directors. Following the decision from Brian Rouse to step down as Director, two Joint Branch Directors were appointed from 1[st] August 2022, Mike Clarke and Sarah Evans.
During the early stages of their time as Joint Branch Directors they put in place a plan of priorities to work through. These priorities included repair work to the building, increasing the Leadership Team, increasing volunteer numbers, developing the rota and increasing the charity’s footprint in the local community.
At the end of the financial year many of these aims had been achieved and progress has been made towards others.
We now have a strengthened leadership team of ten Deputy Directors, and teams of volunteers supporting them in key roles within the branch. Our training programme continues to be fully subscribed and run regularly throughout the year.
Our rota coverage continues to improve with the numbers of shifts covering our priority hours increasing. We have faced several challenges with our rota, ensuring it maximises the volunteer hours available to us and will remain a ‘work in progress’.
Our outreach team has gone from strength to strength and now has a strong team of volunteers who attend key events all over Stoke on Trent. The team have attended Pride, Keele University and many local schools to increase awareness of Samaritans and our work. We have plans to further work with the Railways and Food Banks locally.
Both our shops have had a challenging year, trying to recover their income to pre-covid levels and this work is ongoing. Both shops have done remarkably well to survive and continue to generate income through a difficult couple of years.
We continue to work with Dovegate prison and we have recently run training sessions for new listeners at the prison. Following the sad passing of one of our longest serving volunteers, Simon 3, Martin 5 has taken over the role of DD for prisons. Simon was a huge part of our branch and is already missed enormously.
Towards the end of the financial year the Joint Branch Directors took the difficult step to stand down. This decision was not an easy one and was made purely based on personal circumstances, being that the Joint Branch Directors felt that they did not have the time to devote to the role that the branch and our volunteers deserved. Sarah and Mike continue to give stalwart support to the Branch as Deputy Directors and Trustees; we are very grateful to them. I have taken on the role of Interim Branch Director while a new process of nominating a Branch Director takes place. Progress has been made towards some of the outstanding priorities in branch and it is felt that things are positive going into the new financial year.
As we move forward, our priorities remain:
- To remove the barriers which prevent volunteers signing up for shifts;
- To retain our current members;
- To recruit new members;
- To carry out essential repair work to the building;
- To continue to increase our outreach into the community.
_P. Rutter_
………................................ **Interim** Branch Director
29th August, 2023
**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 2023.
## **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:
1. 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
3. 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] August, 2023
## **SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)**
## **FOR THE YEAR ENDED 31[st] MARCH 2023**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**:-
**Voluntary Income**:-
Donations and Legacies
**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 RESOURCES EXPENDED)/NET**
**INCOMING RESOURCES BEING NET**
**MOVEMENT IN FUNDS**
6
**Reconciliation of Funds**
Total Funds at 1stApril 2022/2021
**TOTAL FUNDS AT 31st MARCH 2023/2022**
13|**Unrestricted**
**Funds**
**2023**
**£**
4,011
51,850
1,425
1,000
58,286
42,750
40,891
83,641
(25,355)
263,120
237,765|**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-|**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-|
|
|---|---|---|---|---|
|||
|||
||||
||
|||
|||
||||||
||||
||
||||||
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 2023**
|**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|**2023**
**£**
2,134
109,238
111,372
(8,206)|**£**
134,599
103,166
237,765
237,765
-
237,765|**2022**
**(As Restated)**
**£**
**£**
136,714
5,938
128,507
134,445
(8,039)
126,406
263,120
263,120
-
263,120|
|---|---|---|---|---|
The trustees have prepared accounts in accordance with section 138 of the Charities Act 2011.
Approved by the Board of Trustees on 29[th] August, 2023 and signed on its behalf by
P. RUTTER C. HALL
) ) ) **Trustees** ) )
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 2023**
## 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 2023** (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 2023** (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.
## n) **Related Party Transactions**
No related party transactions have occurred during the year.
## 2. **PRIOR PERIOD ADJUSTMENT**
The financial statements for the year ended 31[st] March 2022 did not include an accrual in relation to the Samaritans’ New Branch Contribution for the year ended 31[st] March 2022. This was outstanding at 31[st] March 2022 and paid during the year ended 31[st] March 2023.
The amount of the payment during the year ended 31[st] March 2023 was £4,599 and the amounts included in these financial statements relating to the year ended 31[st] March 2022 have been adjusted to reflect the inclusion of an accrual for the Samaritans’ New Branch Contribution, of £4,599, for the year ended and, as at, 31[st] March 2022.
## 3.
## **INVESTMENT INCOME AND INTEREST**
Investment income of £1,425 ( _2022: £674)_ comprises interest on cash deposits with UK banks.
## 4.
## **RESOURCES EXPENDED**
|**Shops**
Travel Expenses
Telephone
Utilities
Property Repairs
Shop Manager
Rent and Rates
Other
Depreciation
Insurance
Furlough Refund|**Unrestricted**
**Funds**
**2023**
**£**
295
758
5,404
914
24,700
9,125
4
-
1,550
-
42,750|**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-|**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-|**Total Funds**
**2023**
**2022**
**£**
**£**
295
27
758
5,404
914
24,700
9,125
4
805
3,931
436
23,292
7,763
74
-
562
1,550
1,638
-
(2,010)
42,750
36,518|
|---|---|---|---|---|
||||||
||||||
**SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31[st] MARCH 2023** _(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
Samaritans’ New Branch Contribution|**Unrestricted**
**Funds**
**2023**
**£**
2,975
1,144
2,501
2,918
13,546
4,540
1,288
-
1,977
2,982
2,520
4,500
40,891|**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total Funds**
**2023**
**2022**
**(As**
**Restated)**
**£**
**£**
2,975
2,124
1,144
497
2,501
2,603
2,918
2,385
13,546
1,092
4,540
7,411
1,288
117
-
(429)
1,977
1,998
2,982
2,520
347
2,400
4,500
4,599
40,891
25,144|**Total Funds**
**2023**
**2022**
**(As**
**Restated)**
**£**
**£**
2,975
2,124
1,144
497
2,501
2,603
2,918
2,385
13,546
1,092
4,540
7,411
1,288
117
-
(429)
1,977
1,998
2,982
2,520
347
2,400
4,500
4,599
40,891
25,144|**Total Funds**
**2023**
**2022**
**(As**
**Restated)**
**£**
**£**
2,975
2,124
1,144
497
2,501
2,603
2,918
2,385
13,546
1,092
4,540
7,411
1,288
117
-
(429)
1,977
1,998
2,982
2,520
347
2,400
4,500
4,599
40,891
25,144|
|---|---|---|---|---|---|---|---|
|||
||||||
|||||||||
||||||||**£**
2,124
497
2,603
2,385
1,092
7,411
117
(429)
1,998
347
2,400
4,599
25,144|
## 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**
**£**
1,977
-
36,493
38,470|**Governance**
**Function**
**£**
-
2,520
-
2,520|**Governance**
**Function**
**£**
-
2,520
-
2,520|**Governance**
**Function**
**£**
-
2,520
-
2,520|**Total**
**£**
1,977
2,520
36,493
40,990|**Basis of Apportionment**|
|---|---|---|---|---|---|---|
||||||||
|||||
||
General Support
Governance
General Support|
||||||||
## 6.
## 7.
( **NET RESOURCES EXPENDED)/ NET INCOMING RESOURCES FOR THE YEAR**
|The (net resources expended)/ net incoming resources are stated after
charging:
Depreciation
**STAFF COSTS AND NUMBERS**
Salaries and Wages
Social Security Costs
Furlough Refund|**2023**
**£**
2,501
**2023**
**£**
26,020
657
-
26,677
|**2022**
**£**
3,165
**2022**
**£**
24,435
855
(2,010)
23,280|
|---|---|---|
No employee received emoluments of more than £60,000.
Key Management Personnel Remuneration during the year was £Nil _(2022: £Nil)_ . The average monthly headcount _(including part time staff)_ was 5 staff _(2022: 5 staff)_ .
## **TRUSTEES EXPENSES**
8.
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 2023** _(CONTINUED)_
## 9. **TANGIBLE FIXED ASSETS**
||**Cost or Deemed Cost**
At 1st April 2022
Additions
At 31stMarch 2023
**Depreciation**
At 1st April 2022
Charge in the year
At 31stMarch 2023
**Net Book Values**
At 31stMarch 2023
At 31stMarch 2022|______|**Freehold**
**Property**
**£**
126,000
-
___________
126,000|**Office**
**Equipment**
**£**
33,244
266
_____________
33,510|**Computer**
**Equipment**
**£**
9,957
120
_____________
10,077|**Leasehold**
**Improvements**
**£**
4,997
-
_______________
4,997|**Motor**
**Vehicles**
**Total**
**£**
**£**
550
174,748
-
386
______________________
550
175,134|
|---|---|---|---|---|---|---|---|
|||______|-
-
___________
-|26,775
1,010
_____________
27,785|5,987
1,354
_____________
7,341|4,997
-
_______________
4,997|275
38,034
137
2,501
______________________
412
40,535|
||||126,000|5,725|2,736|-|138
134,599|
||||126,000|6,469|3,970|-|275
136,714|
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|**2023**
**£**
-
2,134
2,134
**£**
1,186
7,020
8,206|**2022**
**£**
-
5,938
5,938
**£**
1,040
6,999
8,039|
|---|---|---|
**SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31[st] MARCH 2023** _(CONTINUED)_
## 12. **ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**NALYSIS OF NET ASSETS BETWEEN FUNDS**||||
|---|---|---|---|
|Tangible Fixed Assets
Current Assets
Current Liabilities
|**General**
**Funds**
**£**
134,599
111,372
(8,206)
237,765|**Restricted**
**Funds**
**£**
-
-
-
-|**Total**
**Funds**
**£**
134,599
111,372
(8,206)
237,765|
|||||
## 13. **MOVEMENT IN FUNDS**
|**Restricted Funds**
Covid 19 Grants
**TOTAL RESTRICTED FUNDS**
**Unrestricted Funds**
General Funds
**TOTAL UNRESTRICTED FUNDS**
**TOTAL FUNDS**|**At 1st**
**April**
**2022**
**£**
-
________________
-|**Prior period**
**Adjustment**
**£**
-
________________
-|**At 1st**
**April**
**2022**
**(As**
**restated)**
**£**
-
___________
-|**Incoming**
**Resources**
**£**
-
_____________
-|**Outgoing**
**Resources**
**£**
-
____________
-|**At 31st**
**March 2023**
**£**
-
____________
-|
|---|---|---|---|---|---|---|
||267,719
________________
267,719|(4,599)
________________
(4,599)|263,120
___________
263,120|58,286
_____________
58,286|(83,641)
____________
(83,641)|237,765
____________
237,765|
||267,719|(4,599)|263,120|58,286|(83,641)|237,765|
## 14. **FUTURE FINANCIAL COMMITMENTS**
## **Operating Leases**
The total future minimum lease payments under non-cancellable operating leases are as follows:-
|Not later than one year
ater than one year and not later than five years|**2023**
**£**
1,000
1,000|**2022**
**£**
1,000
1,000|
|---|---|---|