2025-03-31-accounts - Samaritans Of Stoke-On-Trent And Newcastle

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE

REGISTERED CHARITY NUMBER 1173572

TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[st] MARCH 2025

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE REGISTERED CHARITY NUMBER 1173572 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[st] MARCH 2025

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31[st] March 2025.

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 2019).

TRUSTEES

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

Key Management Personnel: Trustees

A Harrison M Clarke (appointed 21 November 2024) L Bailey N Bridges (appointed 21 November 2024) J Potts C Hill A. Nettleton (resigned 31 August 2024) S. Evans

Key Management Personnel: Branch Director

Branch Director: Mrs. Alexandra Harrison.

The day-to-day management of the charity is delegated to the Branch Director, Mrs. Alexandra Harrison.

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 Alexandra Harrison who was appointed in February 2024. 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 2025 (CONTINUED)

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 2025 there were 83 members of the Charity. 14 provide support to the activity of the charity through administrative support or volunteering in our shops. 69 provide emotional support to people who contact the Charity by telephone, online chat and email.

The volunteers provided more than 8,450 “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 reverse charge calls and ring callers back and offer a free phone number 116 123.

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, emailing or using the online chat support function. 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.

ACHIEVEMENTS AND PERFORMANCE

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

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE REGISTERED CHARITY NUMBER 1173572 REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] MARCH 2025 (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 2024 did not include a debtor in relation to a refund from SSE Energy Solutions related to the year ended 31[st] March 2024. The value of which was unknown at the point of the previous years’ accounts sign-off. This was outstanding at 31[st] March 2024 and received during the year ended 31[st] March 2025.

The amount received for the refund during the year ended 31[st] March 2025 was £12,622 and the amounts included in these financial statements relating to the year ended 31[st] March 2024 have been adjusted to reflect the inclusion of a debtor for the SSE Energy Solutions refund, of £12,622, for the year ended and, as at, 31[st] March 2024 given the material value of the refund.

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 £249,112 ( 2024 As restated: £247,030 ) comprising unrestricted funds of £249,112 ( 2024 As restated: £247,030) and restricted funds of £Nil ( 2024: £Nil) . At the year end cash at bank and in hand totalled £135,189 ( 2024: £102,778) . Of the total unrestricted funds of £249,112, £130,385 can only be realised by disposing of tangible fixed assets.

The trustees consider that the ideal level of reserves as at 31[st] March 2025 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 consider that there are no material uncertainties about the Charity’s ability to continue as 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 2025 (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).

Charity 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 charity 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;
observe the methods and principles in the Charities Statements of Recommended Practice (FRS102)
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 Charities Act 2011 and the provisions of the Trust Deed. 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 2025 (CONTINUED)

FINANCIAL REVIEW

Incoming Resources / (Resources Expended)

During the year the charity had total incoming resources received of £2,082 ( 2024 As restated: £9,265 ) from all its activities. Income during the year totalled £66,196 ( 2024: £86,690) .

The main source of incoming resources were from Shop Income and Fundraising which totalled £41,575 ( 2024: £58,325 ). Outgoing resources related to the Cost of Generating Funds which totalled £39,187 ( 2024: £43,498 ) and Support Costs which totalled £24,927 ( 2024 As restated: £33,927 ). Within the Cost of Generating Funds the main items of cost were Shop Managers Costs of £22,319 ( 2024: £27,041 ), Rent and Rates of £6,466 ( 2024: £7,054 ) and Utilities & phone / internet of £7,101 (2024: £6,406).

Support Costs included Travel Expenses of £1,198 (2024: £5,059) , Utilities of £5,732 (2024 As restated: £2,426) Property Repairs of £2,038 ( 2024: £12,909) , Samaritans New Branch Contribution of £2,268 (2024 (£1,879)) and Professional Fees of £1,140 (2024: £1,140) .

Fixed Assets

The net book value of fixed assets of the charity is £130,385 (2024: £132,508) being £126,000 ( 2024: £126,000 ) for freehold land and buildings, £Nil. ( 2024: £Nil) for Leasehold Improvements, £4,385 for Office and Computer Equipment (2024: £6,508) and £Nil ( 2024: £Nil) for Motor Vehicles.

Fixed assets additions during the year ended 31[st] March 2025 totalled £Nil ( 2024: £304) .

Details of fixed assets are shown at note 8.

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE REGISTERED CHARITY NUMBER 1173572 REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[st] MARCH 2025 (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

A. Harrison

………................................ Trustee L. Bailey ………................................ Trustee

17[th] November, 2025

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE REGISTERED CHARITY NUMBER 1173572 BRANCH DIRECTOR’S REPORT FOR THE YEAR ENDED 31[st] MARCH 2025

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.

Following a branch run nomination and election process I was elected as the new Branch Director in February 2024 for a term of 3 years. Together with the strong leadership team of ten Deputy Directors covering key roles within the branch and their supportive teams of volunteers we have continued to work on all fronts to develop as a vibrant and thriving volunteer led organization pursuing our objectives.

Our recruitment team have worked to bring on board many new volunteers through the period and the training programme continues to be fully subscribed and run regularly throughout the year, leading to new listening volunteers becoming available together with training mentors and support volunteers.

Our rota coverage during the financial period continued to receive a high level of review to ensure we were able to enhance the numbers of shifts, especially increasing the coverage of what are regarded as priority hours in the early hours of the morning. Maximising the volunteer hours available to provide the service that we are so passionate about remains a key focus and we are exploring ways to increase the levels of rota support and volunteer hours we have available.

Our outreach team has continued to go from strength to strength with its strong team of volunteers who attend key events all over Stoke on Trent and surrounding areas. The team have attended many events during the period including Pride, various events at Keele University, Stoke 6[th] Form, local schools, YMCA, Brew Mondays at Stoke Station, other Railway stations, Rotary Clubs, local sports clubs and many more, all to increase awareness of Samaritans and our work. We are always looking for opportunities to raise awareness with groups in the community.

Our work with Dovegate prison continues with a very able and energized team running training sessions and support for new listeners at the prison.

Despite a challenging retail environment the shop manager and support volunteers have worked hard to maintain our presence and thus awareness in the community, which in itself is an important aspect of their activities. Through their concerted efforts they have continued to provide a valuable income stream towards the charity’s services. Ways to increase their overall positive contribution to the charity are under review.

To enable the wide spectrum of services described we seek to raise funds in a number of ways from volunteer activities through to applying for grants. In the period we were incredibly fortunate to receive a grant of £19,000 from the People’s Postcode Lottery (in the previous year we received a £10,000 grant from the National Lottery) which we can use to support our much needed services.

We engage with other branches at a national and regional level and seek to contribute and learn from others to enhance our services. We continue to make progress towards our priorities and we are in a positive place going into the new period. Our priorities remain:

To remove any barriers which prevent volunteers signing up for shifts;
To retain our current volunteers and recruit new volunteers;
To maintain our building to provide a safe and positive environment for the services;
To continue to increase our outreach into the community.

A. Harrison

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

17[th] November, 2025

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 2025.

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;
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. Stoker A.C.A., BSc. (Hons)

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

17[th] November, 2025

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31[st] MARCH 2025

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 RECEIVED BEING NET MOVEMENT IN FUNDS 6 RECONCILIATION OF FUNDS Total Funds at 1stApril 2024/2023 TOTAL FUNDS AT 31st MARCH 2025/2024 13	Unrestricted Funds 2025 £ 15,359 41,575 3,262 6,000 66,196 39,187 24,927 64,114 2,082 247,030 249,112	Restricted Funds 2025 £ - - - - - - - - - - -	Restricted Funds 2025 £ - - - - - - - - - - -	Total Funds 2025 £ 15,359 41,575 3,262 6,000 66,196 39,187 24,927 64,114 2,082 247,030 249,112	Total Funds 2024 (As restated) £ 13,932 58,325 2,933 11,500 86,690 43,498 33,927 77,425 9,265 237,765 247,030

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 2025

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	2025 £ 2,484 135,189 137,673	£ 130,385 (18,946) 118,727 249,112 249,112 - 249,112	2024 (As restated) £ £ 132,508 14,884 102,778 117,662 (3,140) 114,522 247,030 247,030 - 247,030

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

Approved by the Board of Trustees on 17[th] November, 2025 and signed on its behalf by

Alexandra Harrison Trustees Lynne Bailey

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 2025

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 2019) – (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 consider that there are no material uncertainties about the Charity’s ability to continue as 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.

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.

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

FOR THE YEAR ENDED 31[st] MARCH 2025 ( CONTINUED )

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 4.

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% straight line.

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.

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) Critical Accounting Estimates and Areas of Judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will by definition seldom equal the related actual results. The Trustees consider that accounting estimates, assumptions and judgements made do not have a significant risk of causing a material difference to the carrying amounts of assets and liabilities within the next financial period.

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

FOR THE YEAR ENDED 31[st] MARCH 2025 ( CONTINUED )

2. PRIOR PERIOD ADJUSTMENT

3. INVESTMENT INCOME AND INTEREST

Investment income of £3,262 ( 2024: £2,933) comprises interest on cash deposits with UK banks.

4. RESOURCES EXPENDED

ESOURCES EXPENDED
Shops Utilities / phone & internet Waste collection Shop Managers Rent and Rates Other Insurance & licenses Total	Unrestricted Funds 2025 £ 7,101 1,716 22,319 6,466 705 880 39,187	Restricted Funds 2025 £ - - - - - - -	Total Funds 2025 2024 £ £ 7,101 1,716 22,319 6,466 705 6,406 1,236 27,041 7,054 372 880 1,389 39,187 43,498

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

FOR THE YEAR ENDED 31[st] MARCH 2025 (CONTINUED)

4. RESOURCES EXPENDED (CONTINUED)

	Support Costs Travel Expenses Depreciation Phone & internet Utilities Property Repairs Office Costs Insurance Branch Payroll Other Professional Fees Outreach / volunteer costs Bank charges Waste collection Samaritans’ New Branch Contribution	Unrestricted Funds 2025 £ 1,198 2,123 1,695 5,732 2,038 1,259 2,021 2,379 1,009 1,140 1,253 268 584 2,268 24,927	Restricted Funds 2025 £ - - - - - - - - - - - - - - - -	Restricted Funds 2025 £ - - - - - - - - - - - - - - - -	Total Funds 2025 £ 1,198 2,123 1,695 5,732 2,038 1,259 2,021 2,379 1,009 1,140 1,253 268 584 2,268 24,927	Total Funds 2024 (Restated) £ 5,059 2,395 2,895 2,426 12,909 658 2,059 2,219 1,269 1,140 1,924 269 584 (1,879) 33,927

				-

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 £ 2,379 - 21,408 23,787	Governance Function £ - 1,140 - 1,140	Governance Function £ - 1,140 - 1,140	Total £ 2,379 1,140 21,408 24,927	Basis of Apportionment

					General Support Governance General Support

6.

7. NET RESOURCES EXPENDED FOR THE YEAR

The net resources expended are stated after charging: Depreciation STAFF COSTS AND NUMBERS Salaries and Wages	2025 £ 2,123 2025 £ 24,698	2024 £ 2,395 2024 £ 29,260	2024 £ 2,395

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

Key Management Personnel Remuneration during the year was £Nil (2024: £Nil) . The average monthly headcount (including part time staff) was 2 staff (2024: 3 staff) .

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

FOR THE YEAR ENDED 31[st] MARCH 2025 (CONTINUED)

8. TRUSTEES EXPENSES

During the year travel expenses of £560 were reimbursed to the Trustees. These amounts were subsequently donated to the charity by the Trustees. (2024: £2,842).

9. TANGIBLE FIXED ASSETS

____	Freehold Property £ 126,000 - _____ 126,000	Office Equipment £ 33,814 - _______ 33,814	Computer Equipment £ 10,077 - _______ 10,077	Leasehold Improvements £ 4,997 - _____ 4,997	Motor Vehicles Total £ £ 550 175,438 - - ________ 500 175,438
____	- - _____ -	28,690 769 _______ 29,459	8,693 1,354 _______ 10,047	4,997 - _____ 4,997	550 42,930 - 2,123 ________ 550 45,053
	126,000	4,355	30	-	- 130,385
	126,000	5,124	1,384	-	- 132,508

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. DEBTORS

Due within one year Trade Debtors Other Debtors	2025 £ 1,484 1,000 2,484	2024 £ 482 14,402 14,884

SAMARITANS OF STOKE-ON-TRENT AND NEWCASTLE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] MARCH 2025 (CONTINUED)

11.

CREDITORS:Amounts Falling Due Within One Year Trade Creditors Accruals Deferred Grant Income	2025 £ - 5,946 13,000 18,946	2024 £ - 3,140 - 3,140

The charity received a grant of £19,000 which was awarded to cover operational costs for the charity over the period 1 October 2024 to 31 March 2026. Based on the conditions of the grant, the income is being recognised in line with the incurrence of the operating costs. This treatment is on a performance basis, with the performance being treated as satisfied at the end of each month when its operating costs are known and recognised.

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible Fixed Assets Current Assets Current Liabilities	General Funds £ 130,385 137,673 (18,946) 249,112	Restricted Funds £ - - - -	Total Funds £ 130,385 137,673 (18,946) 249,112

13. MOVEMENT IN FUNDS

At 1st April 2024 £ -	Prior period Adjustment £ -	At 1st April 2024 (As restated) £ -	Incoming Resources £ -	Outgoing Resources £ -	At 31st March 2025 £ - 249,112
234,408	12,622	247,030	66,196	(64,114)
234,408	12,622	247,030	66,196	(64,114)	249,112
234,408	12,622	247,030	66,196	(64,114)	249,112

14. RELATED PARTY TRANSACTIONS

No related party transactions have occurred during the year other than in relation to Trustee Expenses and Donations as per note 8.