SAMARITANS
Portsmouth &
East Hampshire
REPORT OF THE DIRECTOR, TRUSTEES
AND
FINANCIAL STATEMENTS
For financial year ended 315t March 2024
Registered Charty Number 1173720
296 London Road. Portsmouth P02 9JN

CONTENTS
PAGE
Objects of the charity
Trustee members, Govemance and Report
Directors Report
Financial Review
Independent Examiners Statement
statement of Financial Activities
Balance Sheet
10
Notes to the Accounts
11-17
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:
"To work for the assistance of persons who are suicidal, despairing or in distress by
pmviding a service priman'ly intended for the benerrt of persons in Portsmouth and
East Hampshire and the surrounding area (but without specrfic limitations as to
area) to befriending from members of the Charity selected ad prepa￿ d for the
pU￿oSe working under direction.. and also, where appropriate, in acGordanG8 with
Sama17tan procedure, refe￿al to persons having speGialist 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 Samantans".
Samaritans, Vision is that fewer people die by suicide. The Charity seeks the achievement
of this Vision by aclively working in support of Samaritans 'Mission and Values.
Samaritans are committed to the following Values= Listening, Confidentiality. People
makin
their own decisions Bein
Non-Jud
emental and offerin
Human Contact.

Trustees durin
the
eriod under review
1StA
ril 2023 - 31st March 2024
Position
Director
Treasurer
Secreta
Trustee
Trustee
Trustee
Trustee
Trustee
From
26 June 2018
1 October 2017
1 October 2017
21Se
tember 2021
21Se
tember 2021
27Se
tember 2022
27Se
tember 2022
26Se
tember 2023
To
If no lon
er in office)
Helen Puckett
Di Allen
Ann Erskine
Brian Stevel
Chris Pluck
Kate Steel
L n Robertshaw
Steven Jack
Custodian Trustee:
Samantans, The Upper Mill, Kingston Road, Ewell
KT17 2AF
Independent Examiner: Morris Crocker, Chartered Accountants, North St. Havant,
P09 1QU
Lloyds plc. 80 London Road, Portsmouth P02 OLX
Bankers:
Govemance and Mana
ement.
Ilvhen the Charty 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 urKler a single structure with the Director also
acting as Chair of Trustees.
The Director chooses Deputies to join the team which will also include the Treasurer and
SeGretary. Trustees will also be included in this tearn and the number of Trustees is set by
the Director and Trustees and the number will be between 3 and 13. All Trustees, apart for
the Director, will be chosen by the AGM as will the Secretary and Treasurer positions.
Composition of the Leadership Tearn will therefore be as follows.
Director and Chair of Trustees (automatically a trustee)
Deputy Directors
Treasurer. (automatically a trustee)
Secretary. (automatically a trustee)
Trustees. {number to be decided)
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 Res
onsibilities relatin
to the financial records of the Chari
Trustees are responsible for ensuring that proper accounting records are kept which
disGlose, 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 re￿iVed written Treasurerfs 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 Charty. 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 i￿egUlar1ties.
Prepare the accounts on an ongoing concem 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 Charrty 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 perfonning their role.
It is the responsibility of the Trustees to administer the Charily and see that it delivers the
outcomes for which the Chaiity was formed, and to ensure that the Charity complies with the
requirements of the Charity Commission for England and Wales.
Public Benefit
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 arKI is active in ensuring that callers in financial difficulty are not
excluded from the opportunity to benefit from its servI￿s.
Relationshi
with other relevant charities
Nationally Samaritans has fonned partnerships and working agreements with several
charities. These arrangements are designed to enhan￿ the service we Gan provide to our
callers e.g. signposting. The Portsmouth and East Hampshiie 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 servi￿.
Risk Mana
ement
The Trustees have considered major risks to which the Charity could be exposed. These
are recorded in a Risk Managernent Register and are reviewed on a scheduled basis by the
Committee. When deemed necessary steps are agree and implemented lo mitigate an
identified risk. The Register was last reassessed arKI amended on 27 March 2024.

Directors Re
ort
l am once again delighted and honoured to present the annual Director and Trustee report
for the financial year erKling in 2024. Our remarkable growth and achievements are owed
entirely to our dedicated volunteers. who commit so much time and effort to keep the branch
flourishing and accessible to our callers.
As of the end of March, we have 146 listening volunteers and 11 support volunteers, a
fantastic increase from last yearfs 132 listening volunteers. This steady growth reflects the
ongoing commitment and enthusiasm of our team. Last year, our branch answered over
25,000 calls.
We are immensely proud of the dedication shown by our volunteers. This year, we
celebrated one volunteer who has completed an astounding 45 years as a listening
volunteer. Additionally, we have one volunteer who has been with the branch for 15 years
and 5 others who have reached a decade of service. Their commitrnent exemplifies the true
spirit of our organisation.
We continue to build on our outreach efforts and have formed valuable partnerships with
organizations such as the Solent NHS Trust, Portsmouth Hospitals. Local Foodbank, the
Trussell Trust, Portsmouth Pride, and HSD College, where we support Adult Student
Counsellors. Our schools program is thriving. as are our collaborations with Network Rail
and Veterans outreach. Additionally, we continue to support the Isle of Wight branch with
their prison work.
Our recruitment and training prograrns rernain robust, with 24 volunteers successfully
completing their training and becoming listening volunteers last year, matching the number
from the previous year.
Sam's Pla￿, our charity shop, continues to be incredibly successful. It is not only a
wonderful. quirky shop but also a thriving community hub where everyone is welcome. We
are fortunate to have a dedicated Workfor￿ involved in the shop, and the income generated
supports the branch financially. The income from the flat at 298A London Road also
contributes to the branch's operations.
We are pleased to have recruited new leaders and Deputy Directors (DDS) over the past
year. They have settled into their roles well and are enjoying their responsibilities. They
re￿1ve regular training to stay informed about new initiatives from Central Office (CO),
which are then cornmunicated to our volunteers.
l am continually astourKled by the level of support from our leadership team and volunteers.
Those who worf( behind the scenes are the unsung heroes of our organisation, and each
one of you is deeply appreciated for enabling us to be there for our callers. l extend my
heartfelt thanks to all of you.
Helen

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 govemment during 2023124. All costs for its
charitable operations were bome 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 £7,947 as a result
of total incoming resour￿5 of £86, 112 and resources expended of £78,165. Total net assets
at year end of £424,064, including total cash funds and securities of £129,377, of which
£610 are funds restricted to the outreach prograrnme.
Incoming Resources
Re￿iptS decreased by £6,194 compared to the previous year, primarily due to the decrease
of £11.567 in Sales of donated goods (including Gift aid) sold through the charity trading
company.
Resources Expended
Total Expenditure only decreased by £1.218 when compared to 2022123, as a result of the
following main variances- reduction of £9,082 expenditure incurred with maintenance of the
flat" lower affiliation fees recognised in the year of £11,295 and, additional expenditure of
£20,000 due to eX￿ptIOnal donation as per below.
Charges for the New Branch Contribution (NBC) of £5,300, which is the contribution that this
Branch pays to the Central Charity on an annual basis, have been accrued for the current
year.
The long term revenue streams are performing well.
1. The rental flat continues to be on a long term contract, delivering another full year of
income.
2. Sams pla￿ continues to perfomi well above expected.
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 Grft Aid Small
Donations Scheme (GASDS) operated by Her Majesty's Revenue & Customs (HM RC).
The Trustees recognise that many of the Branch's Volunteers waive the option to claim for
reimbursernent of expenses. This is equivalent to making a gift to the Charity, and the
Trustees acknowledge the beneficial effect this has on Branch finances.
We received a restricted donation of £756 with no limitation date, to be used in Outreach.
However, where there are restricted donations brought fopNard frorn previous years, and
where there is no limilation of date by which these funds are to be exhausted imposed by
donors, the Trustees expect that the fund will be put to timely charitable use.
The trustees agreed to donate £20, 000 to Walsall & District Samar"rtans to kickstart their
appeal for funds to help rebuild their building due to flooding and general disrepair. This
donation is in keeping with the Samaritan ethos of providing and maintaining a service to the
general public in helping to prevent suicide and suicidal thoughts.
Reserves Polic
The Reseprfes Policy was reviewed in the financial period 2018119 and has been declared as
follows..

Our unrestricted reseNes will be kept in the region of 125- 150Yo of the "Annual running
Gosts. Galculaled from expenditure figures stated in the Financial Statements of the Chanty
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 2023124 unrestricted resources expended this is £95,345 to
£114,414. Our unrestricted cash funds total at 31 March 2024 were £128.767, which is the
total cash fund less the restricted funds. This level will be kept under review and may be
varied rf thought necessary and may be expressed alternatively as a target level, or target
range.
Investment Polic
and Investment Perfomiance
The ConstitLrtion 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, Èt is the policy of the
Trustees to seek to obtain rnaximum retum without undue risk. To this end the Trustees
ensure that any cash deposits andlor investments in the Charity's name are covered and
safeguarded by the Financial Services Compensation Scheme.
During 2023124 cash at bank was not always rTtaintained 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 2024125. Other cash assets are
deposited in 7-day notice accounts. Full investment retums 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 pemiitted to have its accounts examined by an Independent
Examiner. At the AGM in September 2023, 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 2023 to 31 St March 2024 in accordan￿ with clause 13.2 of the
Constitution.
roval of annual re
rts and financial statements
This Annual Report and Financial Statements was granted approval by the Trustees of
Samaritans of Portsmouth and East Harnpshire on ?? September 2024 and the following
persons are authorised to sign it on their behalf.
Director
Helen Puckett
Trustee
Ann J Erskine

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS OF
PORTSMOUTH & EAST HAMPSHIRE
Independent examinerfs report to the trustees of Sarnaritans of Portsmouth & East Hampshire
I report to the charity trustees on my examination of the accounts of Samaritans of Portsmouth &
East Hampshire (the Trust) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Tmst 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.
Independent examinevs statement
I have completed my examination. I confinn 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 Trust as required by Section 130 of the Act.,
or
the accounts do not accord with those records. or
the accounts do not comply with the applicable requirements conceming the fomi 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.
Paul Underwood
Morrts Crod(er
Chartered Accountants
Station House
North Street
Havant
Hampshiie
P09 1QU

STATEMENT OF FINANCIAL ACTIVITIES
12 MONTH PERIOD FROM 1 APRIL 2023 to 31 MARCH 2024 (2023124)
Unrestricted Restricted
Total
Total
Funds
Funds
Funds
Funds
2023124
2023124
2023124
2022123
(12 mths) (12 mths) (12 mths) (12 mths)
Notes
INCOMING RESOURCES
Incoming resources from generate(I funds
Investment income and interest
71,534
13,822
756
72,290
13,822
79,310
12.996
Total incomlng resources
85.356
756
86,112
92,306
RESOURCES EXPENDED
Costs of generating investment income
Charitable activities
Govemance costs
4-6
5,680
69.237
1,359
5,680
71,126
1,359
14,343
63,685
1,355
1,889
Totsl resources expended
76,276
1,889
78,165
79.383
Net incoming resources before other
recognlsed gains
9.080
(1.133)
7.947
12,923
OTHER RECOGNISED GAINS
Investment revaluation
Net movement In fvnds
9,080
(1,133
7.947
12,923
TOTAL FUNDS BROUGHT FORWARD
13
392,720
23,397
416,117
403,194
TOTAL FUNDS CARRIED FORWARD
13
401,800
22,264
424,064
416,117

BALANCE SHEET
As at 31 MARCH 2024 (end of 12 month accountlng period)
31 Mar 2024
31 Mar 2023
Notes
FIXED ASSETS
Tangible assets
Investment property
Investments
51,877
200.000
5,002
256,879
53,192
200,000
5,002
258,194
Total fixed assets
CURRENT ASSETS
Loan to subsidiary undertaking
Debtors, prepayments and accrued income
Amount owed by subsidiary undertaking
Cash at bank
10
11
25.000
14.596
12,187
124,377
176,160
25,000
14,879
17,450
112,378
169.707
Total current assets
CURRENT LIA8ILrriES
Credttors, accruals and deferred income.. amounts
falling due within one year
12
8.975
8.975
11,784
11,784
Total current liabilities
Total assets less current liabilities
424.064
416,117
Total net assets
424,064
416,117
FUNDS OF THE CHARITY
General fund
Designated fjjnd
Restricted funds
Revaluation reserve
13
13
13
13
240.844
65,446
22,264
95,510
424.064
232, 067
65,143
23,397
95,510
416,117
Total funds
For the finanGial year ending 31 March 2024. the charity is entitled to an exemption from an
audit under section 144(2> of the Charities Act 2011.
The trustees acknowledge their responsibilities for ensuring that the charity keeps proper
accounting records that disclose with reasonable accuracy at any time the financial position
of the charity, and for preparing financial statements that comply with the Charities Act 2011.
These financial statements have been prepared in accordance with the provisions applicable
to charities entitled to the small charity exemption.
Trustee (A. Erskine)
io

NOTES TO THE ACCOUNTS
FOR THE 12 MONTH PERIOD FROM 1 APRIL 2023 to 31 MARCH 2024 (2023124)
Basis of Preparation of Accounts
These accounts have been prepared on the basis of historic cost [eX￿pt those
investments, including property, if any, are shown at current or market value} in
accordance with'_
Accounting & Reporting by Charities - Statement of ReGommended 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 poliGies (valuation rules and methods of
accounting) since the last accounting period.
The accounting period for the charity is 12 months from 1 April ending on 31 March
annually.
Accounting Policies
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 retsived and
additionally any interest notionally eamed 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. rf any, to current or marf(et 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 re￿iVed or claimed at the end of
the financial year is assessed at prevailing Her Majesty's Revenue and Customs
{HMRC) Gtft Aid scheme rates and this amount is included in Debtors in the Balan
Sheet.
Incoming resources from donations of £20 or under, rf 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 Srnall 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 arKI this amount is included in Debtors in the
Balance Sheet.
li

Accounting Policies (continued)
Expendrfure
Govemance 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 tri-annually.
Cost of generating investrnent income includes the costs of generating rental income.
The Charity is exempt from tax on its charitable activities.
Assets and Liabilities
Tangible fixed asset addttions are capitalised if they rAn be used for rnore 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 balan￿ method of depreciation for
fixtures. fittings and equipment, with an annual deduction rate of 200h.
The accounting period reported in these Financial Statements is singularly for 12
months and the depreciation figure stated has been calGulated taking that into
account.
Assets under capital work in progress are shown at cost and are not depreGiated until
brought into operational use.
Propety held as an investment is valued at fair value at the year end and is revalued
when market value is significantly different from the previous accounting pertod.
The Charity only enters into basic financtal instrurnents 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 a￿ recognized initially at transaction price and subsequently
measured at arnortized cost using the effective interest rate method, if applicable.
Prepayments are valued at the amount prepaid. Cash at bank included cash held on
deposit or in a current account.
Liabilities are reported in the Financial Statements when the Charity has recognised
a reasonable and measurable obligation to pay for them.
Creditors and provisions are recognised where the Charty 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 rneasure or estimated
reliably. Creditors and provisions are nomially recognised at their settlement amount.
Investments on a recognised stock exchange, if any, are valued at fair value at the
year end and other investments are valued at their cost at the accounting period end
plus accumulated the notional interest earned but not capitalised to the account at
that date.
Funds Structure
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 dravm to enable the Charity to fulfil its
objectives in years when expenditure exceeds income. At 31 March 2024 the
designated fund comprised accumulated financial reseNes 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.
12

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 furtheran￿ 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 rnet is accordingly reported to the funder. For any fund with no
lim(Éation of date by which tt should be exhausted, the Charity endeavours to put the
fund to appropriate timely use.
Going Concem
The Trustees consider that there are no material uncertainties about the Charity's
ability to continue as a going concem.
Analysis of Incoming Resources
Unrestricted Restricted
Totsl
Total
Funds
Funds
Funds
Funds
2023124
2023124
2023124
2022123
(12 mths) (12 mths) (12 mths) (12 mths)
Incoming Resources from Generated Funds
Donations (non-Gift Aided or
13.714
ineligible for GASDS)
Donations (Gift Aided or eligible
under GASDS)
Sales of donated Goods (Gift
Aided)
Miscellaneous
756
14,470
11,258
2,064
691
55,404
352
55,404
352
66.971
390
Totsl
71.534
756
72,290
79,310
Inv8Stment Income and Interest
Rental income
Interest on investments
Interest on loan to subsidiary
undertaking
12.312
885
625
12,312
885
625
12,000
371
625
Total
13,822
13,822
12,996
13

Analysis of resources expended
Unrestricted Restricted
Total
Total
Funds
Funds
Funds
Funds
2023124
2023124
2023124
2022123
(12 mths) (12 mths) (12 mths) (12 mths)
Cost of Generating Investment
Income
Letting Agent Charges
Maintenance
Utilities and rates
1,406
1,325
2.949
1,406
1,325
2,949
1,210
10,407
2,726
Total
5,680
5,680
14,343
4.2 Chantable Activities
Publicity
Telephone arvj broadband
Intemal training and recruitment
External training
Volunteers, travel expenses
Affiliation fees
Agent Commission on GA Sales
Utilities
Insurance
Maintenan
Office materials and stationery
Domestics
Miscellaneous
Donations
Depreciation
736
736
1,380
596
1,637
262
41
1,999
16,551
18,752
2,766
1,739
13,455
1,661
1,631
951
1.380
394
1,407
5,256
18,457
3.075
1,948
11,410
1,236
1,975
1.798
20,000
901
739
2,146
5,256
18,457
3,075
1,948
11,410
1,236
1,975
1,798
20.000
1,315
71,126
414
1,644
63,685
Total
69.237
1,889
The affiliation fees are payable to Samaritans Incorporated (registered company
number 00757372).
Govemance Costs
Independent Examiner Fees
Miscellaneous
1.014
345
1,014
345
960
395
Total
1.359
1,359
1,355
Trustees, rernuneration and benefts
There were no trustees, remuneration or other benefits for the year ended 31 March
2024 nor for the year end 31 March 2023. During the year no trustees (2023: none)
were reimbursed out of pocket expenses for expenses and travel.
14

Stsff costs
The average number of employees during the year was nil (2023: nil). The Charity
relies on volunteers for its activities.
Tangible fixed assets
Freehold
Fixtures,
Land & Fittings &
Buildings Equipment
Total
Cost or valuation:
Balan￿ brought forward
Additions
Balance carried fornard
46,616
35,291
81,907
46,616
35,291
81,907
Accumulated depreciation:
Balan￿ brought forward
Depreciation charge for the period
Balance carried forward
28,715
1,315
30,030
28,715
1,315
30,030
Net book value:
Brought fonNard (from 3113123)
Balance carried forward lat 3113124>
46,616
46.616
6.576
5.261
53,192
51,877
The refurbishment of 298 London Road was completed in November 2020 and the
flat has been let on a comrnercial basis to generate funds for the Charity.
Investment Property
Balance brought foMard (from 3113123)
Revaluation
Balance carried forward (at 3113124)
200,000
200,000
At the balance sheet date the property fair value has not changed from the prior year.
The property was last revalued at the end of March 2022.
Investments
Value at period end
Income for period
Subsidiary Undertaking
Securities not listed on a stock exchange
Totsl
5,000
5,002
166
166
The charity has a subsidiary undertaking named Sams pla￿ (Samaritans of
Portsmouth & East Hampshire) Limited that is not consolidated in these financial
statements. This is in accordance with the Charities SORP (FRS102) which allows
for non-Gonsolidation if the subsidiary is not material to the overall financial position
and performance of the charity. and if consolidation would not provide additional
useful infonnation to the users of the finanGial statements.
15

Investments {continued)
The charity's investment at the balance sheet date in the share capital of Sarns Place
(Samaritans of Portsmouth & East Hampshire) LimÉted include the following:
Class of Share
Ordinary share £1
°h Holding
2023124
2022123
Aggregated capital and reserves
(2419)
(1,575)
Profrt l (Loss) for the period
(844)
(198)
There were no investment assets outside the UK. All of the charity's investment income
arises from UK bank account interest.
The charity has a subsidiary undertaking named Sams Pla￿ (Samaritans of
Portsmouth & East Hampshire) Limited that is not consolidated in these financial
statements. This is in accordance with the Charities SORP (FRS 102), which allows for
non-consolidation if the subsidiary is not material to the overall financial position and
perfornian￿ of the Charity, and if consolidation would not provide additional useful
information to the users of the financial statements
10
Loan to Subsidiary Undertaking
In the financial year 2020121 the Charity granted a long temi loan of £25,000 to its
subsidiary Sams Place (Samaritans of Portsmouth & East Hampshire) Limited, This loan
is unsecured with no fixed terms of repayment and bears interest at 2.50k per annum.
11
Debtors, prepayments and accrued income
31 Mar 2024
31 Mar 2023
Trade debtor - HMRC
Uncapitalised interest - United Trust Bank and
Scottish Widows Bank
Prepayment - Insuran￿ and Rental Charges
Totsl
11,845
12,577
703
2.048
14,596
287
2,015
14.879
12
Creditors, accruals and deferred income
31 Mar 2024
31 Mar 2023
Accruals - Affiliation Fees
Accruals- Independent Examiner Fees
Accruals - Maintenance
Accruals - Travel
Accruals - Utilities
Accruals- Other
Deferred Income - Rerrtal Income
5,300
972
120
344
1,805
79
355
9,000
930
264
708
215
667
11.784
Total
8.975
16

13
Reconciliation of Funds of the Charity
Balance
Brought
Forward
Balance
Carried
Forward
Income Expenditure Transfers
Current Year
General
Designated
Restricted
Revaluation reseNe
Total
232.067
65,143
23,397
95,510
416,117
84.471
885
756
(76,276)
582
(582)
240, 844
65,446
22,264
95,510
424,064
{1,889)
86,112
(78.165)
Prior Year
General
Designated
Restricted
Revaluation reserve
Total
241.365
41,097
25,222
95,510
403,194
91,935
371
(77,558) (23,675)
23,675
232,067
65,143
23.397
95,510
416,117
(1,825)
92,306
(79,383)
14
Analysis of Net Assets Between Funds
Unrestricted
Restricted
Total Funds
Current Year
Fixed Assets
Current Assets
Current Liabilities
260,225
150,550
(8.975)
21,654
610
281.879
151,160
(8,975}
Total
401,800
22.264
424,064
Prior Year
Fixed Assets
Current Assets
Current Liabilities
261,126
143,378
(11,784)
22,068
1.329
283,194
144,707
(11.784)
Total
392,720
23.397
416,117
15
Additional disclosures
15.1 Trustees related disclosures
The Trustees of the Charity are covered by Indemnity Insurance which has been
arranged and paid for by the Charity.
17