REGISTERED CHARITY NUMBER: 1173627 Unaudited Financi￿ Stst¢mAts for th¢ Y¢or Ended 31 March 2023 Asluu)le & Co First Floor I St John's Court Upper Ffoyest Way Ent(xprisc P SA6 8QQ Conttnts of the Flnanciai Ststementy for th¢ Yw Ermjed 31 Ma￿b 2023. Pag¢ Rqx)rt of the Trustees I to 3 Ststunent of Financial Activities Balance She¢t Ndes to th¢ Fin￿￿781 Stateme 7 to 13 Detailed Stat¢meDt of Financial A¢tivitieg 14 to 15 ReiKYl of the Trnstees forth¢ Yw Ended 31 March 2023 The tnL8tees pr¢s¢nt their rew)rt with the fmancial statements of the charity for the year end 31 March 2023. The tsILslees have ath)pted the provisions of Accounting and Reporting by CharAties'. Statement of Recommended Prn¢tic¢ applicable to clwiti&8 preparing their accounts in ￿¢0[dAnce with the Fll)allciai R¢wTtsn8 Standard a￿liCable in thc UK and Rcpublic of Ireland (FRS 102) (¢ff¢dive l January 2019). OWECTIVFS AND ACTIVTr Objtcthies ind alms Th¢ objects of the C]wity &$ set out in its governiD8 docu￿ ar¢: l. To work for thc ￿lstsncc of per%￿ who are suicidal, despairing or in distress by PToviding a Yrvice Imarily intended for the benefit of persons in Swansea Ond th¢ surrrAmding area (but with(wt specific limitations to area) to ertable such persons to tyteive immediate helpp comp&55ion and befriending from m¢mbers of th¢ Chority selected and prtrAred for the puryx*e w￿Ing w)d¢r diT¢Ction: and also where appr(yriatc, in Mccordanc¢ with Samaritsn pr￿. referral to persons having specialist or professional skills. 2. To support the company and aid in th¢ cst8blishmcnt and supwl of probatsonary branches and the supp()rt uf r¢¢ognised branches of Samarita￿. Publie benellt Th¢ Trustecs have paid due Tegard to the awity Cornnmssion 8uidffj¢¢ OD public bcnefii and keep it in mind ill all d¢v¢kym¢nt& to ¢n8ure that all our xeivities are deliv¥Yitig bcn¢fit to th¢ public, as def￿ ACHIEVF.MENT AND PERFORMANCE Charltsble acdvlde$ Durtn8 the year the Charity continued to provid¢ cmotional 5WVOrt to pw>le by Telephon¢. SMS, Email or fa¢¢ io fa¢e. The Charity I￿e￿ted a lislcner sclKme itt Swans¢a Prison and w0￿d in Partnership with oth¢r 0rgani5a1io￿% to provldc cmotionai supporL Fymdril$lng actlvities During the year th¢ Charity contin￿d ts) fimd Aise to support njnning of the iyanch aThl operated 4 Charity Shop. Fll¥ALYCIAL REVIEW Flnanel41 posltlon The r¢sults for the year and financial position of the ChaTity are shown in the atmexed finan¢ial stht¢ments. The nel d¢fi¢it for the year amounlL¥J to £12.627 (2022. £40J74). A deficit of £10,915 (2022: £39.764) is Attributed to unrestricted fut¥ls and a deficit of £1,712 (2022.. £610) is allriiwted to restricted funds. At 31 March 2023 th¢ balance on ut￿estriCtd amounted to £293,561 (2022: £304.476) and the balance on restricted funds amounted ¢0 £10.837 (2022.. £12549). of th¢ T_n￿¢¢¢$ fly the Year Ended 31 March 2023 FtNANCIAL REVIEW Reserves pollry Th¢ Trust¢¢s ￿nSIder it prndenl ¢0 ¢ary reserves, in keeping with the Charity Commi&sion Guidelines, amounting between ttvelve and eighteen Tnonths of total nujning Costs. FOT the CUTrent year this would omount to £83.130 {2022.. £59,684). Unrestricted reserveq 31 March 2023 am￿nt to £293.561 (2022: £304.476). This is inclusive of all fixed assets, which the Tn￿ acknowledge is Uryeatei than requireAJ under the guid¢lines but inkwiDg with the forn￿1 res¢rY&s ￿l1¢Y of the branch. Bxcluding the pyoperty the Chority'$ ru¢rvcs ¢UTr¢ntly slaNI ai 16 month5" {2022.. 26 months). The Tntstees are committed to ensuTe that the maximum benefit accrues to the cban'ty and its beDefKiaTies from the ¢uu¢nt lev¢1 of reservas and that income str¢ams are r¢viewed regularly. STRUCTURE, GOVERNANCE AND MAI¥ACEMENT Governlnl document The ¢harÉty is Controll￿ by ils 8ovttnin8 docu￿[ a deed of trust ONI consli¢utcs a Choritable InLryrated Organisation. Recrultment and Appollltment of new tnuteos The methods, policies and proclxlures for Te¢ruiimenL 4P)InimeiiL indudion and tsxining of new Tn ur¢ in a¢Lwrd#n¢¢ wilh th¢ Ch#rity'$ eotJSlituiion. Indemnlty Injurantt The Samaritans h&$ c¢ntrAlly ¢ff¢¢t¢d pr0fwlon￿ iad¢miwty insuranc¢ to protsxt ¢mploy¢¢4 tn￿. dircciors and other voluntccr mcTDtKn of all Samaritans B￿n¢1￿$. Rljk m*Dx£ement In accordance with the SORP. the TnLst¢es ye￿8n1St th¢ risks to which the charity may be ex￿8￿. The Ttuscees have Carried ow 4 review of such risks in order to identify risks may be applicable to The Samaritans of SwatL8V4 and to initiate systems in order to mitigaie th(￿e risks. REFERENCE AND AD￿lI1¥1STRATIVE DETAIIS Reglstered Charlty number 1173627 Prln¢lp*l addrus Th¢ Samaritans 17 Si. Joh￿$ Road Manselton Swans¢a SA5 8PR Ret4)rt of the TNst¢¢s for th¢ YuT EThJ￿ 31 March 2023 Trnsteei DR P Phillip8 MR J Cryer (appointed 811 Ir22) D A kngh (appointeAI 8111122) MR J H Bird {ap￿Inted 8111122) (rcsigned 3113ll4) MR D G Thom&s {appointed 8111122) MR Ci Joncs (ap￿litlttd 8111122) {re5igDed 3113124) MR C GrilTith5 (appointed 8111122) (resi￿)￿13113ll4) l Anderbon (￿igned 3113124) MR W Davies M Bugelli {resigned 3113r24) Mr A Williams (appointed 9111123) DR G HollgNI (appointed 911 Ir23) S Griffin (app)inted 9111123) Jndependent Kx*mlner A81]molc & Co First Flwr I Si John's C(wt Upper Ffor¢st Way Ente￿n9¢ Park Swansea SA6 8QQ Approved by (xthrof the board of tr￿sEe￿ on................ ........ .................. and sigttel on its b¢half by: DR P Phillips- TnLs*c Inde￿1 ExaMi￿S Re[￿rt to the Tn￿ of Independent examlner's report to the trmtets of SvrdllseA sam￿lt￿nI I rq)ort to the charity I￿Stee5 on my examith of the ac¢ounts of SwaTLsea Sanwith￿ (the Trust) for the year ¢nd¢d 31 MaT¢h 2023. Responsibi]ities and bA5iI of report As th¢ ¢haTiLy trust¢¢g of th¢ Tn￿1 you lesp)ns￿le for the lryat8ti￿ of the accounts in acconlance with the requirements of the Charities Act 2011 Cthe Actj. I report in respect of my exami[￿110￿ of the TTU5Vs accounts caTried out under Sccti(Trn 145 of the Act and in carying out rny examinaiion I have followed all applicabl¢ Dirxtions given by the Charity Commission under Section 145(5Xb) of the Act. Independent u•mlner's stAtemeDt I have completed my examinatioL I ￿nfinll that no material matters have come to my attention iti connection with ihe exgminolion giving m? ¢8use lo believe thai in Any material rewt.. accounting records w¢r¢ not kept in rtspect of the Tft￿¢ as reqUI￿d by ￿toll 130 of the Acl. or the accounts do not 4CCOTd with those t￿or&s. or the accounts do not comply with the 4)pli¢able requirrnts conce￿￿ th¢ forn) aJMI content of aecounts set out in the Llwitia (A￿ttnts and Repons) Regulations 2￿8 other than any requirement that the accounts give a true and fair vi¢w which is Th)t 8 malter considered as part of an Inde￿Ident ¢xamin8tion. I have no Co￿¢MS and have ￿m< %ross no other matters in CODnectiOD with the cxaminA¢ion lo which attention thould be drawn in this report in order kn enable a proper und¢rstsndll￿ of the a(xounts to bc reachoj. Mrs S K Keith Th¢ As8ociation of Chartered C￿lfied A¢¢ountsnts Ashmole & Co FiT31 Floor I St John'y Court Upper Fforesi Way Enterprise Pwk Swonsea SA6 8QQ 13 1(4 1?025 Page4 Ststen￿l of Finenci￿ A¢tivities the Ycar E]th131 March 2023 2023 Total 2022 Total UnTestri¢*d R¢stricted INCOME AND ENDOWMENTS FROM Donations and legacies 22.765 22.765 13.354 Othcr lThding activitie8 Inv¢stm¢nt income Other income 15,011 868 3.678 15.011 10,04 (27.976) 3,997 3,678 Tot41 42.322 42.322 (585) EXPENDTfuRE ON Raising funds 16.723 16.723 3,966 Ch#rlt#ble *¢tlYltles Chatitsble Activiiies 37.269 1.428 38,697 35.823 Total 53.992 1,428 55,420 39,789 NET tNCOMEI(EXPE.YDITURE) Transftrs between funds Other recognlsed gAlns/{10sses) Gains on revaluation of fixed 8s8thS (11,670) (1,428) (284) {13,098) {40?74) 471 471 Net n￿v¢meTrt In fundg {10,915) (1.712) (12.627) (40,374) RECONCILIATION OF FUNDS Total fjjnth brought forward 304.476 12549 317.025 357J99 TOTAL FUNDS CARRIED FORWARD 293561 10.837 304.398 317,025 The ncrtes foml part of these financial State￿￿lS Page 5 31 Mar¢h 2023 2023 Total 2022 Tot41 Unrestri¢t¢d Restricted Noks FIXED ASSETS Tangible as8et8 Investments 221.211 64.523 432 221.643 64,523 223,788 78.184 285.734 432 286.166 301.972 CURRENT A&SETS Dcbiors Cash al b9nk and in hand 5,452 5.452 17.014 3.925 15.518 10.405 I1(￿1 10,405 21466 19,443 CREDITORS Amounts failing due within one year io (4234) {4.234) (4.390) NET CURRENT ASSETS 7,827 10,405 18,232 15,053 TOTAL ASSETS LESS CURRENr LIABILITIES 293561 10,837 304,398 317.025 NET ￿ETs 293.561 10.837 304,398 317.025 FUNDS Unrestricted fimds R¢slrict¢d funds 293.561 10.837 304.476 12.549 TOTAL FUNDS 304,398 317.025 Th¢ fin￿¢la1 Statements were #pwoved by the Board of ThLSt¢¢s afyl authorised for is5u¢ on ..k¥....lo￿d were signeAI ￿ its behalf by.. DR P Phillips - Trwte¢ Mr A Williams- TnLStee Page 6 No¢(% kn the FinanciaI StateD￿ts for the Year Fnthd 31 March 2023 ACCOUNTING POLlCtES Basis of preparlng the finalld￿ statements The fllJall¢ial stat¢menL8 of the charity. which 18 a publi¢ beD¢fii entity unts FRS 102. have been prepared in accordance with ihc Charities SORP (FRS 102) 'A¢couDtmg and Reporting by Chariti&s: stsiement of Recott￿nendCd Pwticc applicable to cljatities preparing their &c¢ounts in a¢¢ordan¢e with th¢ Financial RepoTtiog Standard applicable in the UK and Republic of Ireland IFRS 102) (effeclive l January 2019),, Financial Reporting StaThlard 102 Tr Financial Rwtin8 Standard Appli¢ablc in the UK and Republic of I￿land. and Ihe ChyTities Aci 2011. Thc financial ststcments have been prepared under the historical cosi CODv¢ntio￿ with thc exccption of invesrtnellts which are inclth at market value. Ineome All itkcome is reco8nised in the Statement of Financial Activities once the charity entidement to the it 1$ prob4bl¢ that the income will b¢ r¢c¢ived and the om0￿1 can be Measu￿ reliably. Expendlthre Liabilities are re￿gniSed as CXkKndilure s1)on Js ther¢ is a legal or constrnclive obligation committing th¢ charity ￿ that expenditure, it is pr()bable that a transfer of ewnoinic knfits will be required in settlement and the amounl of th¢ oblig41ivn can be measured reliably. Expendiiur¢ is accounied for on an a¢¢n￿lS basis and h&s been ¢lwified undcr headings that 488re8alc 411 cost related to the category. Wher¢ costs cannot be directly attributed to particular headings they have i*en allocated to gctivities on a ba518 consistent with the use of resou￿. Tanglble fixed Depreciation is pn)vi(kd at the following annual rata% in order to write off ¢o¢h assrt over its estim￿ed u￿(U1 life. Fixturcs and fitti o(rice equipment Shop fixtures & fittings 25Yo OD Cost 25Y• on c(%t No deprKia¢ion is provided for QD Freehold Propety & Imw)vemMts as Tnjstees pursue a full airing policy. Taxatlon The cbarity 18 exetnpi from tax on its tharilabl¢ activitie& Fund *ccoyntln8 Unre5tri¢ted fijnts b¢ w¢d in accor￿ with the charitable objectives at the discretion of the IL8te&s. R¢8tri¢ted fiwrfls can onty be us&1 for particular Tutric*d purExw within Ibe objects of the clwity. Restri￿10￿$ arise when specified by th¢ th>nor LY when funds are raised for particular ￿stA"cle4 Further explanation of thc nattre a￿j pufjxv of fimd is in¢lth in the notes kn the financial statements. Page 7 ntinued... th¢ y￿rEnd￿j1￿&￿IL2{I2l DONATIONS AND LEGACILS 2023 2022 Collections Donaiion$ i.mi 11.690 9.634 535 1594 10225 22.765 13.354 GrdDts r￿e1ve4 included in the &b)ve. are as follo￿. 2023 2022 COVID Grants Other Granis 2.000 8225 9.634 9.634 10225 OTHER TIiADtNG AcrivrrtES 2023 2￿22 rundraisin8 ¢v¢nts Shop income 1.696 13J15 5,996 15.011 10,040 INVESTMENT II¥COME 2023 2022 Sale of shares Dividend Receiv¢d Unli T￿￿t Income (31,597) 597 3.024 868 868 (27,976) continued... Noks to the Finallcial StateD￿ts.. continued There wtte Do InLSte¢s' remu￿Oll or Oth￿ benefits for the year equknl 31 March 2023 nor for the year end¢d 31 Marcb 2022. It is th¢ policy of the Charity to reimburse all expeJL8es property incurred and claimed by its volunteers in connection with its charitable activiti￿. Th¢ Chan'tys T￿￿teth ale reimbuT5ed expenses in ac¢ordan¢e wilh that policy in ￿mmOn with all other volunteers. and the totsl amount involved is not considered material. COMPARATIVES FOR THE ￿ATEMENT OF FINANCIAL ACTIVITIES UnTestricted R￿ti]ctu1 T4)tal INCOME AND ENDOWMENfs FROM DottatioDS and legacie8 13,354 13,354 Other trading #ctivities Invesiment inwmc her income 10.(h (27,976) 3,997 10.040 (27.976) 3,997 Totsl (585) (585) EXPENDITURE ON Raising funds 3.966 Charltabk acth4ties Charitable A¢liviti¢s 35.213 610 35.823 Total 39.179 610 39.789 NET INCOMFJIEXPEY4DITURE) (39.764) (610) (40.374) RECONCILIATION OF FUNDS Total funds brought forward 344240 13.159 357.399 TOTAL FUI¥DS CAIIIUED FORWARD 304,476 12,549 317,025 Page 9 continued... Notes to tk Financial Stalen￿ts. continued for thc Year En&d 3) March 2023 TANGIBLE FIXED ASSETS Fixlures Fre¢hold PTopety fillings Office equipment r￿tureS & fittings Tot81s cogr At l Apni 2￿22 DIS￿1$ 21821 IA729 {105} 31286 {3 J29) 7,163 273.382 (3.434) At 31 TrAgrch 2023 218.204 16,624 27957 7,163 269.948 DEPRF.CIATION At l April 2022 Charge for year Eliminated on th'spwl 11.794 1.929 (105) 30,637 216 (3,329) 7,163 49,594 2.145 (3,434) Al 31 March 2023 13.618 27.524 7.163 48.305 NET BOOK VALUE At 31 March 2023 218204 433 221,643 Al 31 March 2022 218204 4.935 649 223,788 The title lo the Freehold Pro1￿Y is hcld by The SBmaTitsDS as custixliJn trusL*, aThl the Charity is subject ¢0 8 T[￿$t Dttd in respect of the prLWty. FIXED ASSET INVESTMENTS 2023 2022 24,720 39,803 21.096 57,088 Unit TnL8ts 64.523 78,184 Additional infom￿tIon as follows: Listed inv&stments MARKET VALUE Ai l April 2022 Additions 21.096 3.624 At 31 March 2023 24,720 NET BOOK VALUE At 31 MaKh 2023 24.720 At 31 March 2022 21.096 Page io continueiL.. XED ASSET INVESTMEiwfs- contlnued There W¢TC no invastrnenl assets outside th¢ UK Investments (ncither listed nor unli￿) were &8 follows: 2023 2022 Unit Tn 39,803 57.088 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 5,452 3.925 10. CREDITORS: AMouNfs FALLING DUE WITHI1¥ ONE YEAR 2023 2022 Other crditors Accnjcd exp 2.7l8 1.516 2.537 1.853 4234 4,390 VIOVEME￿ IN FUNDS Net movement in funds Tra￿sfer8 bciw¢¢n funds At 3113r23 At 114122 UDregtrl¢¢ed funds Gcneral fund Invtstment Revaluation reserv¢ 314,119 (9.643) (14.823) 3.624 299,580 {6.019) 304,476 {11,19)) 293.561 Restrlcted hnds Big Lottery Pnson Support Fund Wclsh Churches TTU5t iO.(XN) .867 (7) (1205) (216) (284) 9,709 662 12,549 (1,428) (284) 10,837 TOTAL FUNDS 317.025 (12.627) 304J98 Page 11 continue