SAMARITANS EALING BRANCH
REGISTERED CHARITY 1173588
REPORT AND ACCOUNTS FOR THE YEAR ENDED
31 MARCH 2024
CONTENTS
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|REPORT|OF THE|TRUSTEES|FOR THE YEAR|ENDED|31|MARCH|2024|......cccscssssssssssssssseneens2|
|STATEMENT OF TRUSTEES’|RESPONSIBILITIES|.......c.ccccccccsesssssssesessssseeseeeesessessessnnnstnnnvensesens5|
|INDEPENDENT|EXAMINER’S|REPORT TO|THE|TRUSTEES|OF|SAMARITANS|EALING|
|BRANCH FOR THE YEAR ENDED|31|MARCH|2024|[......ccsssssssssssscsssssssssssssnsssesstettesesenesesssesnseesene®]|
|STATEMENT|OF|FINANCIAL ACTIVITIES|FOR|THE|YEAR|ENDED|31|MARCH|2024..............7|
|BALANCE|SHEET AS AT|31|MARCH|2024|.......ceseccssssessssssssseseeceesesssssttstnnititenummmsssinesieesseseens8|
|NOTES|TO|THE ACCOUNTS|FOR|THE YEAR|ENDED|31|MARCH|2024|.0..cccccsccssccssssssseeeene|
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Samaritans Ealing Branch Registered Charity 1173588
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
The Trustees have pleasure in presenting their report and accounts for the year ended 31 March 2024 for Samaritans Ealing Branch (the ‘Branch’ or the ‘Charity’).
Objectives and activities
The objects of the Charity are:
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e To enable persons in Ealing, Hammersmith, Hounslow, the surrounding areas and elsewhere who are experiencing feelings of distress or despair, including those who may be at risk of suicide, to receive confidential emotional support at any time of the day or night to improve their emotional health and to reduce the incidence of suicide:
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e To promote a better understanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health; and
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e To collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objects to work for the assistance of persons who are suicidal, despairing or in distress by providing service primarily under direction.
The Board of Trustees is satisfied that the services provided by the Branch are for the public benefit. The Branch has continued to offer its services in accordance with its objectives and no changes are expected in the future.
Achievements and performance
The Charity’s main operation is recruiting, training and providing volunteer listeners to provide confidential support to people who contact the national Samaritans telephone. In addition to this, the Charity also conducts various off-site listening activities at train stations, music events, schools, and HMP Wormwood Scrubs.
The Charity’s key operational metric is the number of Closures incurred due to insufficient volunteers being available for a shift. The Charity operates a minimum of 42 shifts per week.
Number of Closures for the year ended 31 March 2024: 70
Number of Closures for the year ended 31 March 2023: 161
The target for the number of Closures is nil.
Financial review
Statement of financial activities
The Branch recorded a surplus of £9,679 (prior year: loss of £13,994). Income amounted to £76,776 (prior year: £16,420). The high figure reflects one-time legacy bequests of £56,130 received during the financial year, in particular a legacy of £39,087 was received from the estate of Martin Harrington (deceased).
Branch income is made up of individual donations, donations/grants from organisations and charitable trusts, legacy bequests, and fundraising. We thank all our donors for their continued support of our work.
Expenditure for the year was £67,097 (prior year: £30,414). Included in this is maintenance expenditure of £36,311 (prior year: £6,533) reflecting higher premises maintenance costs brought about by building works at the Branch. A further £6,000 of consultancy was incurred in project management which is classified as Office and Running costs.
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Samaritans Ealing Branch Registered Charity 1173588
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 (continued)
Financial review (continued)
Reserves Policy and management
in the Balance Sheet, the net book value of tangible assets of £121,636 (prior year: £107,351) is matched by the Fixed Assets Fund. At 31 March 2023 £58,965 was held in a Designated Fund to pay for committed significant expenditure to enhance the weatherproofing and fire safety measures of the building. During the current financial year the work was carried out; a total of £54,446 was spent of which £23,578 was treated as capital. There is no Designated Fund as at 31 March 2024. This leaves the General Fund of £60,382 (prior year: £8,023) to meet the needs of the Reserves Policy.
With effect from 1 April 2020, the Trustees amended the Branch’s Reserves Policy to maintain a General Fund equal to at least 12 months’ total costs (£67,097) to reflect the need to generate sufficient surpluses to enable the replacement and enhancement of fixed assets in a timely manner. At 31 March 2024 the General Fund (£60,382) is below the level expected by the Reserves Policy and is being actively managed by the Trustees with a renewed focus on fundraising activities during the coming months to increase revenue.
The Trustees believe that the Reserves Policy is appropriate given the Branch may need to fund initial/ongoing expenditures from reserves while additional donations are raised and further expenditure on the branch building may be required.
The Reserves Policy is reviewed by the Trustees on an annual basis to ensure it remains appropriate for the Branch and substantial excess funds are not accumulated.
Going concern
The Trustees co not believe that there is any immediate financial risk to the Branch so the going concern basis of accounting is appropriate.
Structure, governance and management
The Branch is a Charitable Incorporated Organisation and is a public benefit entity governed by a
constitution.
The majority of the Branch’s Trustees also act as listening volunteers. Trustees are either elected at the Annual General Meeting or appointed by the Board to serve until the next Annual General Meeting.
The appointment of a new Branch Director involves the participation of the London Regional Director of Samaritans Central Charity and other Branch Directors as necessary to ensure a fair and robust selection process.
Heena Johnson resigned as Director of the Branch and Trustee in October 2023. Since that date the Branch has been governed by four co-directors; Sue Green, David Arch, Sally Everson and John Royle.
Reference and administrative information
| Charity name: | Samaritans Ealing Branch |
|---|---|
| Working names: | Ealing Samaritans |
| SAMARITANS (Ealing, Hammersmith and Hounslow Branch) | |
| Charity registration number: | 1173588 |
| Principaloffice: | 26JunctionRoad,Ealing,LondonW54XL |
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Samaritans Ealing Branch Registered Charity 1173588
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 (continued)
Board of Trustees
Heena Johnson, (resigned October 2023), Director Eileen Parker, (resigned June 2023), Secretary Kevin Collett, (resigned May 2023), Treasurer David Arch Sally Everson Roger Green Robert Jackson Wren Lou (resigned April 2023) Joan Moon (appointed June 2023), Secretary Luke Moores (appointed May 2023). Deputy Treasurer Dermot Doughty* (appointed November 2023). Treasurer
- Trustee when annual report was signed.
Director
Date: 8th July 2024
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Samaritans Ealing Branch Registered Charity 1173588
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees’ Annual Report and Accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (‘United Kingdom Accounting Standards’).
The law applicable to charities in England and Wales requires the Trustees to prepare Accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these Accounts, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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e observe the methods and principles in the Charities SORP (‘Statement of Recommended Practice’);
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make judgments and estimates that are reasonable and prudent;
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e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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¢ prepare the Accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions, disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the Accounts comply with the Charities Act 2011, and the provisions of the Charity’s constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Samaritans Ealing Branch Registered Charity 1173588
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SAMARITANS EALING BRANCH FOR THE YEAR ENDED 31 MARCH 2024
| report on the unaudited accounts for the year ended 31 March 2024 as set out on pages7 to 13.
RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE INDEPENDENT EXAMINER
As described on page 5, you as the Trustees are responsible for the preparation of the accounts; you consider that the audit requirement of Section 144 of the Charities Act 2011 does not apply and that an independent examination is needed.
It is my responsibility to:
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e examine the accounts under section 145 of the Charities Act:
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e — to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145 (5)(b) of the Charities Act; and
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e to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER’S REPORT
My examination was carried out in accordance with the General Directions given by the Charity Commission. An independent examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINER’S STATEMENT
In connection with my examination, no matter has come to my attention:
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1) which gives me reasonable cause to believe that, in any material respect, the following requirements have not been met:
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a) to keep accounting records in accordance with section 130 of the Charities Act:
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b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act.
or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Lisa Jain ACA CA(SA) Address: 2 Weymouth Avenue, London W5 4SA Date =n +July BOQL,
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Samaritans Ealing Branch Registered Charity 1173588
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Notes | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | ||||
| 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Income from: | |||||
| Donations and legacies | 70,619 | 2,000 | 72,619 | 9,631 | |
| Activities for generating funds | 1,862 | - | 1,862 | 5,038 | |
| Charitable activities | 2,189 | - | 2,189 | 1,650 | |
| investment income | 106 | - | 106 | 95 | |
| Other income | - | - | - | 6 | |
| Total Income | 2 | 74,776 | 2,000 | 76,776 | 16,420 |
| Expenditure on: | |||||
| Fundraising costs | 420 ~ |
- | 420 | 261 | |
| Charitable activity costs | 10,165 | - | 10,165 | 9,760 | |
| Support costs | 43,780 | - | 43,780 | 8,457 | |
| Governance costs | 1,035 | - | 1,035 | 785 | |
| Depreciation | 11,698 | - | 11,698 | 41,151 | |
| Total Expenditure | 3 | 67,097 | - | 67,097 | 30,414 |
| Net income/ (loss) | 7,679 | 2,000 | 9,679 | (13,994) | |
| Reconciliation of funds: | |||||
| Funds brought forward | 174,339 | - | 174,339 | 188,333 | |
| Fundscarriedforward | 8 | 182,018 | 2,000 | 184,018 | 174,339 |
The notes form part of these Accounts.
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Samaritans Ealing Branch Registered Charity 1173588
BALANCE SHEET AS AT 31 MARCH 2024
| Notes | 2024 | 2023 | |
|---|---|---|---|
| £ | 5 | ||
| Fixed assets | |||
| Tangible assets | § | 121,636 | 107,351 |
| Current assets | |||
| Stock | 1,780 | 1,478 | |
| Debtors | 6 | 3,896 | 4,250 |
| Cash at bank | 63,507 | 64,624 | |
| 69,183 | 70,352 | ||
| Creditors: due within one year | 7 | (6,801) | (3,364) |
| Net current assets | 62,382 | 66,988 | |
| Net assets | 184,018 | 174,339 | |
| Funds ofthe Charity: | |||
| General Fund | 60,382 | 8,023 | |
| Designated Fund | - | 58,965 | |
| Fixed Assets Fund | 121,636 | 107,351 | |
| Total Unrestricted Funds | 182,018 | 174,339 | |
| Total Restricted Funds | 2,000 | - | |
| TotalFunds | 8 | 184,018 | 174,339 |
These Accounts were approved by the Board of Trustees and were signed on their behalf by: A de-Lé
Dermot Doughty Treasurer
Date: 8th July 2024
The notes form part of these Accounts.
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Samaritans Ealing Branch Registered Charity 1173588
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
CHARITY INFORMATION
The Branch is a Charitable Incorporated Organisation (registered number 1173588), which is domiciled in the UK and is a public benefit entity. The principal address is 26 Junction Road, Ealing, London W5 4XL.
1. ACCOUNTING POLICIES
ACCOUNTING BASIS
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Financial Reporting Standards applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.
The Branch constitutes a public benefit entity as defined by FRS 102.
PRESENTATION CURRENCY
The accounts are presented in pound sterling and are rounded to the nearest pound.
ASSESSMENT OF GOING CONCERN
The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The Trustees have made this assessment with respect to a period of one year from the date of approval of these accounts.
The Trustees of the Charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees are of the opinion that the Charity will have sufficient resources to meet its liabilities as they fall due.
VOLUNTEER HELP
The value of voluntary help received is not included in the accounts.
RECOGNITION OF INCOME
Income is included in the Statement of Financial Activities when the sums are receivable.
INCOME WITH RELATED EXPENDITURE
Where income has related expenditure, the income and related expenditure are reported gross in the Statement of Financial Activities.
TAX RECLAIMS ON DONATIONS AND GIFTS
Income from tax reclaims is included in the Statement of Financial Activities when the associated donation is recognised.
INVESTMENT INCOME
This is included in the Statement of Financial Activities when received.
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Samaritans Ealing Branch Registered Charity 1173588
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)
4. ACCOUNTING POLICIES (continued)
GIFTED FIXED ASSETS
Gifted fixed assets are recognised in the Statement of Financial Activities at their fair value.
LIABILITY RECOGNITION
Liabilities are recognised as soon as there is a legal or constructive obligation committing the Branch to pay out resources.
FIXED ASSETS
Tangible fixed assets for use by the Branch
The freehold is stated at cost and the Branch does not have a policy of revaluation.
Expenditure over £200, which can be used for more than one year, are capitalised and depreciated over the asset’s useful economic life.
Depreciation Depreciation has been provided at the following rates to write off the assets over their estimated useful economic lives:
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Fixtures and Fittings Four years
IT equipment Three years
Significant building works Fifteen years
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The freehold is not depreciated as it is maintained in a good state of repair.
RESERVES
General Fund (Unrestricted Funds)
This represents the general reserve of the Branch which is used to fund the operating costs of the Branch.
Fixed Assets Fund (Unrestricted Funds)
This represents the cost of the property and the depreciated cost of fixed assets used for the Branch’s activities. Purchases of fixed assets are funded by transfers into this Fund from either the General Fund or Designated Fund. Fixed assets gifted to the Branch are recognised at fair value as income in this Fund. Designated Fund (Unrestricted Funds) This Fund has been established by the Trustees to provide for planned future building maintenance/renovation works, which may arise from time-to-time, and for other substantial committed expenditure.
Restricted Fund
This Fund reflects a grant of £2,000 received in February 2024 from the Freshwater Foundation which is to be used for specific training activities.
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Samaritans Ealing Branch Registered Charity 1173588
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)
2. ANALYSIS OF TOTAL INCOME
| 2. | ANALYSIS OF TOTAL INCOME | ||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| One-offdonations | 8,479 | 2,764 | |
| Recurring donations | 2,338 | 2,512 | |
| Total Gift Aid income | 255 | 775 | |
| Grants | 4,500 | 2,200 | |
| Legacies | 56,130 | 1,380 | |
| Donationsand legacies | 71,702 | 9,631 | |
| Sponsored events revenue | 312 | 3,413 | |
| Christmas card sales profits | 1,296 | 882 | |
| Christmas carol collections | 1,171 | 743 | |
| Activitiesforgeneratingfunds | 2,778 | $,038 | |
| Prison-related income | 2,189 | 1,650 | |
| Charitable activities | 2,189 | 1,650 | |
| Interest income | 106 | 95 | |
| Investment income | 106 | 95 | |
| Other income | - | 6 | |
| Total income | 76,776 | 16,420 | |
| 3. | ANALYSIS OF TOTAL EXPENDITURE | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Variable costs | 204 | 45 | |
| Fixed costs | 216 | 216 | |
| Fundraising costs | 420 | 261 | |
| Volunteer costs | 4,994 | 5,326 | |
| Telecoms costs | 2,268 | 1,771 | |
| Samaritans Central Charity costs | 2,903 | 2,663 | |
| Charitable activity costs | 10,165 | 9,760 | |
| Premises costs | 36,311 | 6,533 | |
| Office and running costs | 7,469 | 1,924 | |
| Support costs | 43,780 | 8,457 | |
| Accounting costs | 4,000 | 700 | |
| AGM costs | 35 | 85 | |
| Governance costs | 1,035 | 785 | |
| Depreciation | 11,698 | 11,151 | |
| Totalexpenditure | 67,097 | 30,414 |
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Samaritans Ealing Branch Registered Charity 1173588
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)
4. DETAILS OF CERTAIN ITEMS OF EXPENDITURE
TRUSTEE REMUNERATION AND EXPENSES
No remuneration or expenses were paid to any Trustee nor any persons connected with them during the year except for the reimbursement of expenditure made on behalf of the Branch, in the form of ‘volunteer costs’ as shown in note 3 above.
INDEPENDENT EXAMINATION OF ACCOUNTS
The fee for the independent examination of the accounts is £700 (prior year: £700).
EMPLOYEES
The Charity has no employees and relies solely on volunteers.
5. TANGIBLE ASSETS
| Freehold | Fixtures andfittings |
IT equipment |
Tess! | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Cost: | ||||
| At 1 April 2023 | 85,231 | 43,421 | 8,071 | 136,723 |
| Additions | - | 23,578 | 2,405 | 25,983 |
| Disposals | - | (9,560) | - | (9,560) |
| At 31 March 2024 | 85,231 | 57,439 | 10,476 | 153,146 |
| Depreciation: | ||||
| At 1 April 2023 | - | 24,072 | 5,300 | 29,372 |
| Charge foryear | - | 9,483 | 2,215 | 11,698 |
| Disposals | - | (9,560) | - | (9,560) |
| At 31 March 2024 | - | 23,995 | 7,515 | 31,510 |
| Netbookvalue at 31 March 2024 | 85,231 | 33,444 | 2,961 | 121,636 |
| Netbookvalueat31March2023 | 85,231 | 19,349 | 2,771 | 107,351 |
6. DEBTORS
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Accounts receivable | 1,500 | 2,190 | |
| Accrued revenue | 873 | 134 | |
| Cash Float | 150 | - | |
| Prepayments | 1,373 | 1,326 | |
| 3,896 | 4,250 |
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Samaritans Ealing Branch Registered Charity 1173588
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)
7. CREDITORS: DUE WITHIN ONE YEAR
| 2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | |||
| Accounts | payable | 1,365 | 2,243 | |
| Accruals | 5,436 | 1,121 | ||
| 6,801 | 3,364 |
8. MOVEMENT IN FUNDS
| General | : a |
Fixed Assets Fund |
Total Unrestricted Funds |
Total Restricted Funds |
|
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| At 1 April 2023 | 8,023 | 58,965 | 107,351 | 174,339 | - |
| Income | 74,776 | - | - | 74,776 | 2,000 |
| Expenditure | (55,400) | - | (11,698) | (67,097) | - |
| Transfers | 32,983 | (58,965) | 25,982 | - | - |
| At31March2024 | 60,382 | - | 121,636 | 182,018 | 2,000 |
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