**REPORT OF THE DIRECTOR, TRUSTEES AND FINANCIAL STATEMENTS**
**For financial year ended 31[st] March 2022**
Registered Charity Number 1173720 296 London Road, Portsmouth PO2 9JN
**CONTENTS**
**PAGE**
|Objects of the charity||2|
|---|---|---|
|Trustee members, Governance and Report||3-5|
|Director Report 2021/2022||6-7|
|Financial Review|8-9||
|Independent Examiners Statement||10|
|Statement of Financial Activities|11||
|Balance Sheet||12|
|Notes to the Accounts||13-19|
## **OBJECTS OF THE CHARITY, AND SAMARTIANS’ VISION, MISSON AND VALUES**
The purpose (the Objects) of the Charity is laid down in the Constitution as follows:
_1. “To work for the assistance of persons who are suicidal, despairing or in distress by providing a service primarily intended for the benefit of persons in Portsmouth and East Hampshire and the surrounding area (but without specific limitations as to area) to befriending from members of the Charity selected ad prepared for the purpose working under direction; and also, where appropriate, in accordance with Samaritan procedure, referral to persons having specialist or professional skills”, and_
_2. “To support the Company and aid in the establishment and support of probationary branches and the support of recognised branches of Samaritans”._
Samaritans’ Vision is that fewer people die by suicide. The Charity seeks the achievement of this Vision by actively working in support of Samaritans ‘Mission and Values. Samaritans are committed to the following Values: Listening, Confidentiality, People making their own decisions, Being NonJudgemental and offering Human Contact.
2
## **Trustees during the period under review (1st April 2021 – 31 st March 2022)**
**----- Start of picture text -----**
Position From To (If no longer in
office)
Helen Puckett Director 26 June 2018
Di Allen Treasurer 1 October 2017
Ann Erskine Secretary 1 October 2017
Brian Stevely Trustee 21 September
2021
Anne Wernick Trustee 26 June 2018 21 September 2021
Helen Davis Trustee 30 September
2020
Laura Hyman Trustee 17 February 2021
Chris Pluck Trustee 21 September
2021
Paula Turvey (co- Trustee 16 June 2021 21 September 2021
optd)
Fran Boxall Director 1 [st] May 2021 30 July 2021
**----- End of picture text -----**
Custodian Trustee: Samaritans, The Upper Mill, Kingston Road, Ewell KT17 2AF
Independent Examiner: Morris Crocker, Chartered Accountants, North St, Havant,
PO9 1QU Bankers: Lloyds plc, 80 London Road, Portsmouth PO2 0LX
Governance and Management.
When the Charity changed to become affiliated to the Samaritans Central Charity in 2017, the local governance structure changed with it. The need for a committee was removed and in its place a Branch Leadership Team was established. This brought together the operational and financial aspects of our work under a single structure with the Director also acting as Chair of Trustees.
The Director chooses several Deputies to join the team which will also include the Treasurer and Secretary. In addition, several Trustees will be part of the Team. The Trustees will be between 3 and 13 in number and this number will be set by the Director and Trustees. All Trustees, apart for the Director, will be chosen by the AGM as will the Secretary and Treasurer positions.
Composition of the Leadership Team will therefore be as follows;
Director and Chair of Trustees (automatically a trustee) Deputy Directors Treasurer. (Automatically a trustee)
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Secretary. (Automatically a trustee) Trustees. Five.
Director and Deputy Directors are in place for 3 years while others are elected each year at AGM. Deputy Directors may act as Trustees but must be elected at AGM.
The Director will represent the Charity at Regional and Central Councils.
## Trustee Responsibilities relating to the fnancial records of the Charity.
Trustees are responsible for ensuring that proper accounting records are kept which disclose, with reasonable accuracy at that time, the financial position of the Charity, and ensuring that the accounts comply with relevant legislation. The Trustees are issued with full financial reports each month and received written Treasurer’s Report at each Committee meeting during the period under review and the Trustees consider such adequate in enabling them to fulfil their duties.
The Trustees are required to prepare accounts for each financial period which give a true and fair view of the state of affairs of the Charity. In preparing those accounts the Trustees are required to:
- Select suitable accounting policies and then apply them consistently.
- Make judgements and estimates that are reasonable and prudent.
- In ensuring that the Charity remains solvent.
- Take reasonable steps to prevent and detect fraud and other irregularities.
- Prepare the accounts on an ongoing concern basis unless it is inappropriate to presume that the Charity will continue in operation.
No Trustee has any financial interest in the Charity, and no Trustee received remuneration from the Charity for acting as a Trustee. It is the Policy of the Charity to reimburse members for any out of pocket expenses incurred during activities undertaken for the purpose of the Charity and this extends to Trustees while performing their role.
It is the responsibility of the Trustees to administer the Charity and see that it delivers the outcomes for which the Charity was formed, and to ensure that the Charity complies with the requirements of the Charity Commission for England and Wales.
## Public Beneft
The Trustees confirm that, in the compilation of this report, they have had regard to the public benefit guidance issued by the Charities Commission. The Trustees affirm that the charitable service of the Charity is available to all sections of the public without limitation of age, social class, gender, race, religion, or geographical restriction. The Charity makes no charge for its services and is active in ensuring that callers in financial difficulty are not excluded from the opportunity to benefit from its services.
To quantify this benefit, we can highlight the fact that in 2021/2022 there were 14,112 emotional calls.
4
Covid had a huge impact on the outreach work in the first half of the year, but we have commenced outreach with some of our past organisations and made contact with some new partnerships. Delivery of these services entails thousands of unpaid hours by our volunteers as well as associated administrative costs. These costs are paid wholly from charitable donations and when all of this is considered it is clear that the Charity adds considerable value to the residents of Portsmouth and East Hampshire.
## Relationship with other relevant charities
Nationally Samaritans has formed partnerships and working agreements with several charities. These arrangements are designed to enhance the service we can provide to our callers e.g., signposting. The Portsmouth and East Hampshire Branch comply with these arrangements.
In addition, our Branch has formed partnerships with other local organisations, both charities and public service, to further improve our service.
## Risk Management
The Trustees have considered major risks to which the Charity could be exposed. These are recorded in a Risk Management Register and are reviewed on a scheduled basis by the Committee. When deemed necessary steps are agree and implemented to mitigate an identified risk. The Register was last reassessed and amended on 30 March 2022.
5
## **Directors Report**
I am very pleased and proud to be able to present the annual Director and Trustee Report for the financial year ending 31[st] March 2022.
Fortunately, the world reopened after the impact that Covid had on us all during the previous year. We still continued to adhere to certain restrictions and to date we do not have volunteers in branch if they have contact with covid. This and our hygiene protocols have served us well as we have a low rate of volunteers who have suffered and those who did are now all well.
At the end of March, we had 124 volunteers this is very similar to last year when we had 122.
## Special anniversaries.
As a branch we have been open in Portsmouth for 60 years in December 2021 and for a large proportion of this time in our current premises.
Some of our volunteers also celebrated special anniversaries in this year! We have one volunteer who has competed 35 years (plus another 9 years at a previous branch)
One who has completed - 25 years - joined May 1997 Another who has done 20 years - joined Oct 2001 And two who have completed ten years. This is a fantastic achievement and is testimony to how our branch is a community and people are enthusiastic and committed to our callers.
We took 14,112 emotional calls last year this is tremendous for our callers.
The training and Recruitment teams have given their all and we are extremely grateful to everyone who was involved, as we brought through 36 new volunteers, and we are all now experts on Zoom!
Unfortunately, Covid had a huge impact on our Outreach work in the first half of the year but due to the Outreach team being determined and organised we were able to continue with our valuable work in the community.
6
Schools, Network Rail, Veterans outreach, and new Partnerships with Home Start and Hive are all up and running and it is expected that Prison outreach will resume very soon. This is a fantastic achievement as we are one of the few branches to have been able to do so much.
Sam’s Place, our Charity Shop, continues to go from strength to strength and has restarted their community activities and has a lot of regular customers who not only visit to buy stock but love and enjoy the community aspect of the shop.
We are fortunate that in the last year we have been able to recruit new Leaders and DD’s and all are settled in and enjoying their roles. All having regular training to keep them abreast of new initiatives from CO (Central Office), if applicable these are then filtered through to our volunteers. We have also recruited more support volunteers and hope to continue to do so. This in turn could allow our listening volunteers to concentrate on listening shifts and allow support to take on external roles.
As a branch we continue to be in a sound financial position, and this is in thanks to Sam’s place and the rental income from the flat 298A London Road.
I would like to take this opportunity to thank all of the Branch Leadership Team for their ongoing support for myself and the branch and callers.
Without every single volunteer we would not be able to offer the remarkable service we do, every one of you and what you do is appreciated more than you know.
Helen
7
## **Financial Review**
The Charity is responsible for raising its own funds and no funding was given to the Charity by local authorities, public agencies or central government during 2021/22. All costs for its charitable operations were borne by the funds of the Charity, details of which can be seen in the financial summaries at the end of the Report.
## **Summary**
The financial statements for the year show an overall increase in funds of £116,833 as a result of total incoming resources of £80,813 and resources expended of £42,980 and a revaluation of the investment property of £79,000. Total net assets at year end of £403,194, including total cash funds and securities of £89,967, of which £2,638 are funds restricted to the outreach programme.
## _Incoming Resources_
Receipts decreased by £32,001 compared to the previous year. The primary reasons are: decrease in Gift Aided donations direct to the Charity by £58,668; Sales of donated goods (also Gift aided) sold through the charity trading company increased by £30,280; and rental of the flat by £6,785.
## _Resources Expended_
Total Expenditure decreased by £7,692 when compared to 2020/21, with the main decrease in travel expenses of £17,273. This decrease is directly related to the increase in Gift Aided donations of travel expenses by volunteers. The Charity has incurred £5,779 of Agents Commission with the Charity’s trading company on the Gift Aided Sales of donated goods.
Charges for the New Branch Contribution (NBC) of £6,198, which is the contribution that this Branch pays to the Central Charity on an annual basis,
8
have been accrued for the current year. No NBC was paid for 2020/21 as branches with less than 18 months reserves a full rebate was granted, hence the prior year accrual of £1,696 has been released.
The long term revenue streams are performing well.
1. The rental flat is now on its second tenancy.
2. Sams Place made a very strong start after the vagaries of closures during the pandemic, and the business continues on an upward trend.
In furtherance of the pursuit of its charitable objectives, the Charity seeks to maximise income from voluntary donations by utilising the Gift Aid scheme and the Gift Aid Small Donations Scheme (GASDS) operated by Her Majesty’s Revenue & Customs (HMRC).
The Trustees recognise that many of the Branch’s Volunteers waive the option to claim for reimbursement of expenses. This is equivalent to making a gift to the Charity, and the Trustees acknowledge the beneficial effect this has on Branch finances.
There were no “Restricted” donations during 2021/22. However, where there are restricted donations brought forward from previous years, and where there is no limitation of date by which Restricted Funds are to be exhausted imposed by donors, the Trustees expect that the fund will be put to timely charitable use.
## **Reserves Policy**
The Reserves Policy was reviewed in the financial period 2018/19 and has been declared as follows:
_Our unrestricted reserves will be kept in the region of 125 – 150% of the “Annual running costs” calculated from expenditure figures stated in the Financial Statements of the Charity as published in its annual reports for the three most recent accounting periods_ _**.**_
In short, this can be expressed as Reserves sufficient to cover expected outgoings for 15 to 18 months. Based on 2021/22 unrestricted resources expended this is £60,323 to £72,387. Our unrestricted cash funds total at 31 March 2022 were £74,968, which is the total cash fund less the restricted funds. This level will be kept under review and may be varied if thought necessary and may be expressed alternatively as a target level, or target range.
## **Investment Policy and Investment Performance**
The Constitution gives powers to the Trustees in the manner in which the assets of the Charity are invested. During the period under review the Charity had no investments or monetary assets other than cash deposits and a Treasury backed security.
In the selection of deposit accounts or investments for the Charity, it is the policy of the Trustees to seek to obtain maximum return without undue risk. To this end the Trustees ensure that any cash deposits and/or investments in the Charity’s name are covered and safeguarded by the Financial Services Compensation Scheme.
9
During 2021/22 cash at bank was not always maintained at an average equivalent to approximately 12 weeks of operating costs. The closing cash at bank position will be reviewed by the Trustees and invested at the beginning of 2022/23. Other cash assets are deposited in 7-day notice accounts. Full investment returns are therefore obscured until account anniversary dates.
## **Examination of accounts**
By virtue of its size, the Charity is not required to have its accounts audited and, under the Charities Act 2011, it is permitted to have its accounts examined by an Independent Examiner. At the AGM in September 2021, it was agreed by the trustees that Morris Crocker, Chartered Accountants be re-appointed as the Independent Examiner for the financial year 1[st] April 2021 to 31[st] March 2022 in accordance with clause 13.2 of the Constitution.
## **Approval of annual reports and fnancial statements**
This Annual Report and Financial Statements was granted approval by the Trustees of Samaritans of Portsmouth and East Hampshire on 29[th] June 2022 and the following persons are authorised to sign it on their behalf.
Director Trustee Helen Puckett Ann J Erskine
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SAMARITANS OF PORTSMOUTH & EAST HAMPSHIRE**
## **Independent examiner's report to the trustees of Samaritans of Portsmouth and East Hampshire**
I report to the charity trustees on my examination of the accounts of Samaritans of Portsmouth and East Hampshire (the Trust) for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
10
## **Independent Examiner’s statement**
I have completed my examination. I 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 Trust as required by section 130 of the Act; or
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 should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
P Underwood FCCA Morris Crocker Chartered Accountants Station House North Street Havant Hampshire PO9 1QU
## Date: 13 September 2022 **SAMARITANS OF PORTSMOUTH & EAST HAMPSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES 12 MONTH PERIOD FROM 1 APRIL 2021 to 31 MARCH 2022 (2021/22)**
||**Unrestrict**|**Restricte**|**Total**|**Total**|
|---|---|---|---|---|
||**ed**|**d**|||
||**Funds**|**Funds**|**Funds**|**Funds**|
||**2021/22**|**2021/22**|**2021/22**|**2020/21**|
||(12 mths)|(12 mths)|(12|(12|
||||mths)|mths)|
|**Note**|£|£|£|£|
|**s**|||||
11
|**INCOMING RESOURCES**|3||||||
|---|---|---|---|---|---|---|
|Incoming resources from generated|3.1|69,125||-|69,125|106,000|
|funds|||||||
|Investment income and interest|3.2|11,688||-|11,688|6,814|
|**Total incoming resources**||**80,813**||**-**|**80,813**|**112,814**|
|**RESOURCES EXPENDED**|4-6||||||
|Costs of generating investment|4.1|2,625|-||2,625|1,305|
|income|||||||
|Charitable activities|4.2|38,379||838|39,217|48,332|
|Governance costs|4.3|1,138||-|1,138|1,035|
|**Total resources expended**||**42,142**||**838**|**42,980**|**50,672**|
|**Net incoming resources before**|||||||
|**other recognised gains**||**38,671**||**(838)**|**37,833**|**62,142**|
|**OTHER RECOGNISED GAINS**|||||||
|Investment revaluation|8|79,000||-|79,000|16,510|
|**Net movement in funds**||**117,671**||**(838)**|**116,83**|**78,652**|
||||||**3**||
|**TOTAL FUNDS BROUGHT**|14|260,301||26,060|286,361|207,709|
|**FORWARD**|||||||
|**TOTAL FUNDS CARRIED FORWARD**|14|377,972||25,222|403,194|286,361|
12
|**BALANCE SHEET**|||||
|---|---|---|---|---|
|**As at 31 MARCH 2022**|**(end of 12 month**||||
|**accounting period)**|||||
|||||**31 Mar**|
||||**31 Mar 2022**|**2021**|
|||**Notes**|£|£|
|**FIXED ASSETS**|||||
|Tangible assets||7|54,836|55,762|
|Investment property||8|200,000|121,000|
|Investments||9|5,002|5,002|
|Loan to subsidiary undertaking||10|25,000|25,000|
||**Total fxed assets**||**284,838**|**206,764**|
|**CURRENT ASSETS**|||||
|Debtors, prepayments and|accrued income|11|21,073|15,674|
|Amount owed by subsidiary undertaking|||20,263|4,992|
|Cash at bank|||84,967|73,343|
|**Total current assets**|||**126,303**|**94,009**|
|**CURRENT LIABILITIES**|||||
|Creditors, accruals and deferred income:|||||
|amounts falling due within|one year|12|7,947|4,412|
|**Total**|**current liabilities**||**7,947**|**4,412**|
|**Total assets less**|**current liabilities**||**403,194**|**296,361**|
|**NON-CURRENT LIABILITIES**|||||
|Loan falling due after one year||13|-|10,000|
|**Total non-current liabilities**|||**-**|**10,000**|
||**Total net assets**||**403,194**|**286,361**|
|**FUNDS OF THE CHARITY**|||||
|General fund||14|241,365|202,730|
|Designated fund||14|41,097|41,061|
|Restricted funds||14|25,222|26,060|
|Revaluation reserve||14|95,510|16,510|
||**Total funds**||**403,194**|**286,361**|
**The financial statements were approved by the Board of Trustees and authorised for issue on 29[th] June and were signed on its behalf by**
13
## **Trustee (A. Erskine) NOTES TO THE ACCOUNTS FOR THE 12 MONTH PERIOD FROM 1 APRIL 2021 to 31 MARCH 2022 (2021/22)**
## **1 Basis of Preparation of Accounts**
These accounts have been prepared on the basis of historic cost (except those investments, including property, if any, are shown at current or market value) in accordance with:-
- Accounting & Reporting by Charities – Statement of Recommended Practice (SORP 2019)
- Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
- The Charities Act 2011
- 1.1 There has been no change to the accounting policies (valuation rules and methods of accounting) since the last accounting period.
- 1.2 The accounting period for the charity is 12 months from 1 April ending on 31 March annually.
## **2 Accounting Policies**
- 2.1. _Incoming Resources_
- Recognition of donations, legacies, similar incoming resources and rental income is included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, the monetary value is realistically measurable, and the Trustees believe that receipt of the resource is enforceable in law.
- Investment income and interest is included in the accounts when received and additionally any interest notionally earned up to the end of the reporting period but not received or capitalised is also included.
- Investment gains and losses include any gain or loss on the sale of investments if any, or on the revaluing of investments, if any, to current or market value at the end of the year.
- Incoming resources from fundraising are reported gross in the SOFA.
- Incoming resources from donations, if any, which are Gift Aided are reported gross of recoverable Gift Aid in the SOFA. Any Gift Aid not received or claimed at the end of the financial year is assessed at prevailing Her Majesty’s Revenue and Customs (HMRC) Gift Aid scheme rates and this amount is included in Debtors in the Balance Sheet.
- Incoming resources from donations of £20 or under, if any, which are in cash and have not been Gift Aided are eligible, subject to a limit of £5,000 in total per tax year, for a top-up from HMRC under the Gift Aid Small Charitable Donations Scheme (GASDS) and such donations are reported gross of the GASDS top-up in the SOFA. Any GASDS top-up not received or claimed at the end of the financial year is assessed at prevailing GASDS rates and this amount is included in Debtors in the Balance Sheet.
14
## **2 Accounting Policies (continued)**
## 2.2 _Expenditure_
- Liabilities are reported in the Financial Statements when the Charity has recognised a reasonable and measurable obligation to pay for them.
- Governance costs include the cost of examination of statutory accounts, the cost of meetings held as a requirement of the Charity’s Governing Document and the costs of Branch Visits which are usually held triannually.
- Cost of generating investment income includes the costs of generating rental income.
- The Charity is exempt from tax on its charitable activities.
- 2.3 _Assets and Liabilities_
- Tangible fixed asset additions are capitalised if they can be used for more than one year and the cost is not less than £500.
- Buildings are valued at cost, and the Charity does not have a policy of revaluing these assets. The Charity Financial Statements use a reducing balance method of depreciation for fixtures, fittings, and equipment, with an annual deduction rate of 20%.
- The accounting period reported in these Financial Statements is singularly for 12 months and the depreciation figure stated has been calculated taking that into account.
- Assets under capital work in progress are shown at cost and are not depreciated until brought into operational use.
- Property held as an investment is valued at market value at the year end.
- The Charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and investments in stocks and shares. The measurement basis used for these instruments is detailed below.
- Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid. Cash at bank included cash held on deposit or in a current account.
- 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 measure or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.
- Investments on a recognised stock exchange, if any, are valued at market value at the year end and other investments are valued at their account balances standing at the accounting period end plus accumulated the notional interest earned but not capitalised to the account at that date.
- 2.4 _Funds Structure_
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- 2.4.1 The Charity has a designated fund for the purpose of producing income and creating capital growth, and from which funds can be drawn to enable the Charity to fulfil its objectives in years when expenditure exceeds income. At 31 March 2021 the designated fund comprised accumulated financial reserves in the form of deposit accounts protected by the Financial Services Compensation Scheme and a Treasury security. The Charity had no investments listed on a stock exchange.
16
## **2 Accounting Policies (continued)**
- 2.4.2 Restricted Funds comprise donations or grants given to the Charity with a condition defining the purpose for which they are to be expended. Any such purposes must be deemed by the Charity to support its endeavours in furtherance of its charitable objects and thus adjudged that the donations are appropriate to accept. Any restricted fund which carries a date by which the fund is required to be expended but which has not been met is accordingly reported to the funder. For any fund with no limitation of date by which it should be exhausted, the Charity endeavours to put the fund to appropriate timely use.
- 2.5 _Going Concern_
The Trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
- **3 Analysis of Incoming Resources**
|||**Unrestrict**|**Restricte**|**Total**|**Total**|
|---|---|---|---|---|---|
|||**ed Funds**|**d Funds**|**Funds**|**Funds**|
|||**2021/22**|**2021/22**|**2021/22**|**2020/21**|
|||(12 mths)|(12|(12|(12|
||||mths)|mths)|mths)|
|||£|£|£|£|
|3.1|_Incoming Resources from Generated Funds_|||||
||Donations (non-Gift Aided or|8,466|-|8,466|38,320|
||ineligible for GASDS)|||||
||Donations (Gift Aided or eligible|2,488|-|2,488|41,156|
||under GASDS)|||||
||Sales of donated Goods (Gift||-|||
||Aided)|56,305||56,305|26,025|
||Miscellaneous|1,866|-|1,866|499|
||**Total**|**69,125**|**-**|**69,125**|**106,000**|
|3.2|_Investment Income and Interest_|||||
||Rental income|11,022|-|11,022|4,237|
||Interest on investments|41|-|41|77|
||Interest on loan to subsidiary|625|-|625|2,500|
||undertaking|||||
||**Total**|**11,688**|**-**|**11,688**|**6,814**|
17
## **4 Analysis of resources expended**
||||**Unrestrict**|**Restricte**|**Total**|**Total**|
|---|---|---|---|---|---|---|
||||**ed Funds**|**d Funds**|**Funds**|**Funds**|
||||**2021/22**|**2021/22**|**2021/22**|**2020/21**|
||||(12 mths)|(12|(12|(12|
|||||mths)|mths)|mths)|
||||£|£|£|£|
|4.1|_Cost of Generating Investment_||||||
||_Income_||||||
||Letting Agent Charges||1,856|-|1,856|694|
||Maintenance||132|-|132|342|
||Utilities||637|-|637|269|
||**Total**||**2,625**|**-**|**2,625**|**1,305**|
|4.2|_Charitable Activities_||||||
||Publicity||-|66|66|306|
||Telephone and broadband||1,795|-|1,795|1,339|
||Internal training and||117|-|117|171|
||recruitment||||||
||External training||180|-|180|-|
||Volunteers’ travel expenses||162|126|288|17,562|
||Afliation fees (New Branch)||4,502|-|4,502|1,696|
||2019||||||
||Agent Commission on GA|Sales|5,779|-|5,779|10,410|
||Utilities||3,026|-|3,026|2,640|
||Insurance||2,025|-|2,025|1,340|
||Maintenance||15,769|-|15,769|6,893|
||Ofce materials and stationery||1,724|-|1,724|1,043|
||Domestics||1,383|-|1,383|1,738|
||Miscellaneous||595|-|595|605|
||Expenditure on new project||-|-|-|846|
||Depreciation||1,322|646|1,968|1,743|
||Bank charges||-|||-|
|||**Total**|**38,379**|**838**|**39,217**|**48,332**|
||The afliation fees are|payable to Samaritans Incorporated||||(registered|
||company number 757372).||||||
|4.3|_Governance Costs_||||||
||Independent Examiner Fees||900|-|900|900|
||Accountancy Fees||40|-|40|100|
||Miscellaneous||198|-|198|35|
|||**Total**|**1,138**|**-**|**1,138**|**1,035**|
## **5 Trustees’ remuneration and benefits**
There were no trustees’ remuneration or other benefits for the year
18
ended 31 March 2022 nor for the year end 31 March 2021. During the year no trustees (2021: none) were reimbursed out of pocket expenses for expenses and travel.
## **6 Staff costs**
The average number of employees during the year was nil (2021: nil). The Charity relies on volunteers for its activities.
## **7 Tangible fixed assets**
|**7**|**Tangible fxed assets**||||
|---|---|---|---|---|
||||**Fixtures,**||
||||**Fittings**||
|||**Freehold**|**&**||
|||**Land &**|**Equipme**||
|||**Buildings**|**nt**|**Total**|
|||**£**|**£**|**£**|
|7.1|**Cost or valuation:**||||
||Balance brought forward|46,616|34,249|80,865|
||Additions|-|1,042|1,042|
||**Balance carried forward**|**46,616**|**35,291**|**81,907**|
|7.2|**Accumulated depreciation:**||||
||Balance brought forward|-|25,103|25,103|
||Depreciation charge for the||||
||period|-|1,968|1,968|
||**Balance carried forward**|**-**|**27,071**|**27,071**|
|7.3|**Net book value:**||||
||Brought forward (from 31/3/21)|46,616|9,146|55,762|
||**Balance carried forward (at**||||
||**31/3/22)**|**46,616**|**8,220**|**54,836**|
The refurbishment of 298 London Road was completed in November 2020 and the flat has been let on a commercial basis to generate funds for the Charity. The additions to fixtures, fittings and equipment during the year primarily consist of a carpet for the hallway.
## **8**
|**Investment Property**|**£**|
|---|---|
|Balance brought forward (from 31/3/21)|**121,000**|
|Revaluation|79,000|
|**Balance carried forward (at 31/3/22)**|**200,000**|
The property has been revalued to its market value at the balance sheet date.
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|**9**|**Investments**|**Value at period**|**Income for**|
|---|---|---|---|
|||**end**|**period**|
|||**£**|**£**|
||Subsidiary Undertaking|2|-|
||Securities not listed on a stock exchange|5,000|5|
||**Total**|**5,002**|**5**|
On the 24[th] July 2019, the Charity set up and invested fully in the share capital of Sams Place (Samaritans of Portsmouth & East Hampshire) Limited. This company was incorporated with the purpose of generating funds by selling donated goods.
## **9 Investments (continued)**
The charity’s investment at the balance sheet date in the share capital of Sams Place include the following:
|Class of Share|Ordinary share £1||
|---|---|---|
|% Holding|100%||
||**2021/22**|**2020/21**|
||**£**|**£**|
|Aggregated capital and reserves|(1,377)|(263)|
||(1,1||
|Proft / (Loss) for the period|14)|5,687|
There were no investment assets outside the UK. All of the charity’s investment income arises from UK bank account interest.
## **10 Loan to Subsidiary Undertaking**
In the prior year the Charity granted a long term loan of £25,000 to its subsidiary Sams Place Limited. This loan is unsecured with no fixed terms of repayment and bears interest at 2.5% per annum.
|**11**|**Debtors, prepayments and accrued**|**31 Mar 2022**|**31 Mar 2021**|
|---|---|---|---|
|**income**||**£**|**£**|
||Trade debtor – HMRC|19,504|14,031|
||Uncapitalised interest – United Trust|||
||Bank and Scottish Widows Bank|27|27|
||Prepayment – Insurance and Rental|||
||Charges|1,542|1,616|
||**Total**|**21,073**|**15,674**|
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|**12**|**Creditors, accruals, and deferred**|**31 Mar 2022**|**31 Mar 2021**|
|---|---|---|---|
|**income**||**£**|**£**|
||Accruals – Afliation Fees|6,198|1,696|
||Accruals – Independent Examiner Fees|900|900|
||Accruals – Maintenance|-|432|
||Accruals – Utilities|158|254|
||Accruals – Other|24|392|
||Deferred Income – Rental Income|667|738|
||**Total**|**7,947**|**4,412**|
## **13 Loan falling due after one year**
In the prior year Charity received a loan of £20,000 from a Director of the Charity, with no interest rate. The final repayment of £10,000 was made during that year.
## **14 Reconciliation of Funds of the Charity**
||**Balance**||||**Balance**|
|---|---|---|---|---|---|
||**Brought**||**Expenditu**|**Transfer**|**Carried**|
||**Forward**|**Income**|**re**|**s**|**Forward**|
||**£**|**£**|**£**|**£**|**£**|
|**Current Year**||||||
|General|202,730|80,772|(42,142)|5|241,365|
|Designated|41,061|41|-|(5)|41,097|
|Restricted|26,060|-|(838)|-|25,222|
|Revaluation||||**-**||
|reserve|16,510|79,000|**-**||95,510|
|**Total**|**286,361**|**159,813**|**(42,980)**|**-**|**403,194**|
|**Prior Year**||||||
|General|160,644|88,637|(46,606)|55|202,730|
|Designated|41,039|77|-|(55)|41,061|
|Restricted|6,026|24,100|(4,065)|-|26,060|
|Revaluation||||**-**||
|reserve|**-**|16,510|**-**||16,510|
|**Total**|**207,709**|**129,324**|**(50,672)**|**-**|**286,361**|
## **15 Analysis of Net Assets Between Funds**
||**Unrestricted**|**Restricted**|**Total Funds**|
|---|---|---|---|
||**£**|**£**|**£**|
|**Current Year**||||
|Fixed Assets|262,253|22,585|284,838|
|Current Assets|123,666|2,637|126,303|
|Current Liabilities|(7,947)|-|(7,947)|
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||**Total**|**377,972**|**25,222**|**403,194**|
|---|---|---|---|---|
|**Prior Year**|||||
|Fixed Assets||183,534|23,230|206,764|
|Current Assets||91,190|2,830|94,009|
|Current Liabilities||(4,412)|-|(4,412)|
|Non-Current Liabilities||(10,000)|-|(10,000)|
||**Total**|**260,301**|**26,060**|**286,361**|
## **16 Additional disclosures**
## 16.1 _Trustees related disclosures_
The Trustees of the Charity are covered by Indemnity Insurance which has been arranged and paid for by the Charity.
## **Interested in volunteering?**
We welcome new volunteers of all ages and are particularly looking for people who can devote the time to enable us to stay available to callers’ day and night. This is a 24-hour service, so we need people to be able to offer one night shift a month on top of their weekly day shift. We provide in-depth training – which is an informal, enjoyable, and thought-provoking experience.
We run Information evenings throughout the years.
## **Talking to local groups**
We have a great outreach team who raise awareness of Samaritans’ work by giving talks to local organisations and groups in the area. Please contact us if you would like to know more of if you would like us to come along to your conference or event.
For any of the above: find out more via the website www.samaritans.org/portsmouth or email the admin address portsmouth@samartian.org
## **What do we do?**
Samaritan volunteers listen in confidence to anyone in any type of emotion distress, without judging or telling people what to do.
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By encouraging people who contact us to talk about their feelings, we can help them explore all the options they have Samaritans believes that given the time and space to work problems or difficulties through I confidence, people can find an inner strength and perspective which let them find their own way forward.
## **Contacting Samaritans for emotional support**
If you would like to talk to someone on the phone, call: 116123 (free call) .
If you would prefer to email us, write to Jo@samaritans.org
If you would like to write a letter to us, address it to Chris, P O Box 9090, Stirling, FK8 2SA
We presently do not have the facility to have face to face meeting.
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