SAMARITANS Portsmouth & East Hampshire Whatever you're facing 're ere to listen Annual Report 2024-25
CONTENTS PAGE Objects of the charity Trustee members, G0Veman and Report &5 Directors Report Financial Review Independent Examiners Statement Statement of Financial Activities 10 Balance Sheet Notes to the Accounts 12-19 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: "To work for the assistan of persons who are suiu"dal. despairing or in distress by providing a seThice primanly intended for the benefrt of p8rsons 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 prepared for the purpose working under ditsction," and also. where appropriate, in accordance wrth Samantan procedure, refeffal 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 Samantans". Samaritans, Vision is that fewer people die by suicide. The Charily seeks the achievement of this Vision by actively working in support of Sarnaritans 'Mission and Values. Samaritans are committed to the following Values. Listening, Confidentiality, People making their own decisions, Being Non-Judgemental and offering Human Contact.
Trustees durin the eriod under review 1st A ri12024_ 31st March 2025 Position Director Treasurer Secreta Trustee Trustee Trustee Trustee Trustee Trustee Trustee Trustee From 26 June 2018 1 October 2017 1 October 2017 21Se tember 2021 21 September 2021 27Se tember 2022 27Se tember 2022 26Se tember 2023 24Se ember 2024 24 September 2024 24Se ember 2024 To If no lon 7th A ril 2025 31st March 2025 31 Decernber 2024 er in office Helen Puckett Di Allen Ann Erskine Brian Stevel Chris Pluck Kate Steel L n Robertshaw Steven Jack Noble Steve F er Alison Jelliott 17 June 2024 24Se tember 2024 24Se tember 2024 30A ri12025 Custodian Trustee: Samaritans, The Upper Mill, Kingston Road, Ewell Iff17 2AF Independent Examiner: Morris Crocker, Chartered Accountants, North St, Havant, P09 1QU Lloyds plc, PO Box 1000, Andover, BX1 1LT Bankers: Governance and Mana ement. Vvhen the Charity changed to become affiliated to the Samarrtans 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 D1ctor chooses Deputies to join the team which will also include the Treasurer and Secretary. Trustees will also be included in this team and the number of Trustees is set by the Diredor 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 Team will therefore be as follows. Director and Chair of Trustees {automatiGally a trustee) Deputy Directors Treasurer. (aLrtornatically 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 Counals.
Trustee Induction and Trainin All Trustees must undertake training and induction as provided by Samaritans Central Office. Formal training - Samaritans Branch Trustee (e-training) Safeguarding Training (Levels 1 &4) To supplement this training there is an induction checklist to ensure all Trustees have access to all relevant information and guidance is available on the role of trusteeship. Trustee Res onsibilities relatin to the financial records of the Chari 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 reiVed written Treasuretrs 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 judgernents 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 conrn 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 fonned, and to ensure that the Charity complies with the requirements of the Charity Commission for England and Wales. Public Benefit The Trustees confimi that. in the compilation of this report. they have had regard to the public benefit guidan issued by the Charities Cornmission. The Trustees affimi that the charitable service of the Charity is available to all sections of the public without limitation of age, social class, gender, ra, 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 benefrt from its servIs. To quantify this benefit, we can highlight the fact that in 202412025 there were 23,883 emotional support calls. Relationshi 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 Mana ement 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 16 April 2025.
Directors Report- Financial Year Ending 31 March 2025 Presented by: Helen Puckett l am On again both delighted and honoured to present the annual Director and Trustee Report for the financial year ending in 2025. Our achtevements this year are a testament to the dedication and generosity of our volunteers, who give so much of their time to ensure our branch remains accessible, welcoming, and effective for those who need us most. Over the past 12 months, 118 volunteers completed at least one shift, contributing a iemarkable 11,731 listening hours across 1,527 day shifts and 651 night shifts. This level of commitrnent undertines the strength and compassion at the core of our branch. We continue to build on our outreach efforts, forming strong partnerships with organisations such as Solent NHS Trust, Portsmouth Hospitals, our local Foodbank, the Trussell Trust, PortsmoLrth Pride, and HSD College, where we support adult student counsellors, Our schools programme remains vibrant ar Welr1ved, as do our collaborations with Network Rail and veterans, outreach servIs. Our recruitinent and training programmes remain robust. with 24 volunteers successfully completing their training and beccKning listening volunteers-rnatthing the number from the previous year. This consistency reflects the ongoiThJ Stren and sustainabilty of our branch. Sam's Place, our chanty shop, continues to be a great success. Not only is it a channing and unique spa, it also serves as a communty hub where everyone is welcome. We are Incredib grateful to the dedicated team that runs the shop. The income it generates, alongside the rental income from the )lat at 298A London Road, provides vital financial support for the branch. Over the past year, we were delighted to recruit new leaders and Deputy Directors (DDS), all of wthom have eMbrad their roles with enthusiasm and care. They are settling in well and receive regular training to stay aligned with new initiatives from Central offi (CO), whith they in tum share with our volunt[S. I continue to be inspired by the dedication, wanyth, and spirit of our leadership team and volunteers. Those working behind the scenes are the quiet driving for behind our success, and each one of you is deeply appreciated. To every volunteer, supporter, and memtEr ofour communty-thank you. Your unwavering support allows us to offer a listening ear, a moment of calm, and a Spa of hope to thousands of callers every year. th heartfelt thanks, Helen Puckett
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 2024125. 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. Summa The finanGial statements for the year show an overall gain in funds of £5,595 as a result of totsl incoming resources of £108,249 and reSoUrS expended of £102,654. Total net assets at year end of £429.649. including total cash funds and securities of £140,737, Incoming Resources Receipts increased by £22,137 compared to the previous year, prirnarily due to the increase of £15,596 in Sales of donated goods (including Gift aid) sold through the charity trading company. Resources Expended Total Expenditure increased by £24,489 when compared to 2023124, as a result of the following main VarianS.. programme of planned maintenance on the buildings new doors. windows, redecoration, and a new fire alann systern. New Branch Contribution (NBC) of £7,228, paid ft)r 23124 which is the contribution that this Branch pays to the Central Charity on an annual basis. £10,000, have been accrued for the current year. The long term revenue streams are perfomiing well. 1. The rental flat continues to be on a long term contract, delivering another full year of income. 2. Sams Pla continues to perform well above expected. In furtherance of the pursuit of its charitable objectives, the ChaTity seeks to maximise income from voluntary donations by utilising the Gift Aid scheme and the Gift Aid Small Donations Scherne (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 rnaking a gift to the Charity, and the Trustees acknowledge the beneficial effect this has on Branch finances. Reserves Polic The Reseries Policy was reviewed in the financial period 2023124 and has been declared as follows: Our unrestricted reseNes will be kept in the rEgion of 125- 150% of the °Annual running costs" Galculated from expenditure figures stated in the Financial Statem8nts of the Char7ty as published in its annual reports for the three most recent acGounting periods. In short, this can be expressed as Reserves sufficient to cover expected outgoings for 15 to 18 months.. Our unrestricted cash funds total at 31 March 2025 were £140,737, which is the total Gash fund. 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 Polic and Investment Perfomance 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 retum without undue rtsk. 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 SGheme. During 2024125 cash at bank was not always rnaintained at an average equivalent to approximately 12 weeks of operating costs. The dosing cash at bank position will be reviewed by the Trustees at the beginning of 2024125 and a programrne of maintenance and refurbishment was agreed. (See Summary of Resources Expended). Other cash assets are deposited in 7-day notice accounts. Full investsnent 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 2024, the trustees norninated Morris Crocker, Chartered Accountants lo be re-appointed as the Independent Examiner for the financial year 1 st April 2024 to 31st March 202. and that was agreed by the rnembers, in accordan with clause 10.7.3 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 Hampshire on 0910912025 and the following persons are authorised to sign it on their behalf. Director & Chair of Trustees Warren Cooper Truslee Brian Stevely
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS OF PORTSMOUTH & EAST HAMPSHIRE Independent examinerfs report to the trustees of Samaritans of Portsmouth & East Hampshire I report to the charity trustees on rny examination of the accounts of Samaritans of Portsmouth & East Harnpshire (Charitable Incorporated Organisation) for the year ended 31 March 2025. Responsibilities and basis of report As the chartty trustees of the Charitable Incorporated Organisation you are responsible for the preparation of the accounts in accordance with the requirements of ttie Charities Act 2011 ('the Act,). I report in respect of my examination of the Charitable Incorporated Organisation accounts carried out under Section 145 of the Act and in carying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5}{b) of the Act. Independent examinerfs staternent I have completed my examination. I confimi 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 Charitable Incorporated Organisation 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 form and content of accounts set out in the Chariti'es (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 concems 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 J Underwood Morris Crocker Chartered Accountants station House North Street Havant Hampshire P09 1QU Date:
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) 12 MONTH PERIOD FROM 1 APRIL 2024 to 31 MARCH 2025 {2024125) Unrestricted Restricted Funds 2024125 (12 mths) Total Funds Total Funds 2023124 {12 mths) Funds 2024125 (12 rnths) 2024125 (12 mths) Notes INCOPJIING RESOURCES Incoming resources from generated funds Investment income and interest 93,869 -529 93,340 72290 14,909 14,909 13822 Total incoming resources 108.778 -529 108,249 86,112 RESOURCES EXPENDED Costs of generating investment income Charitsble activities Govemance costs 1,971 1.971 5680 97,077 1.254 2,352 99,429 1,254 71,126 1,359 Total resources oxpended 100.302 2,352 102,654 78,165 Net incoming resources before other recognised gains 8N76 -2.881 5,595 7.947 OTHER RECOGNISED GAINS Investment revaluation Net movement in funds 8A76 -2,881 5.595 7,947 TOTAL FUNDS BROUGHT FORWARD 13 401.800 22,264 424,064 416,117 TOTAL FUNDS CARRIED FORWARD 13 410,276 19,383 429,659 424,064 10
BALANCE SHEET As at 31 MARCH 2025 (end of 12 month accounting period 31 Mar 2025 31 Mar 2024 Notes FIXED ASSETS Tangible assets Investment property Investments Loan to subsidiary undertaking 50.824 200,000 5.002 25,000 255,826 51.877 200.000 5.002 10 Total flxed assets 2S6,879 CURRENT ASSETS Loan to subsidiary undertaking Debtors, prepayments and a¢cwed inrne Amount owed by subsidiary undertaking Cash at bank 10 25,000 14,596 12,187 124,377 176,160 12,553 12.675 135.737 185.965 Totsl current assets CURRENT LIABILlEs Creditors, accruals and deferred income: amounts falling due within one year 12 12,132 12,132 8,975 8,975 Total current liabllltles Total assets less current liabilities 429,659 424,064 Total net assets 429,659 424,064 FUNDS OF THE CHARITY General fund Designated fund Restricted funds Revaluation reserve 13 13 247,820 66,946 19,383 95,510 429,659 240,844 65,446 22,264 95,510 424,064 13 13 Totsl funds For the financial year ending 31 MaTch 2025, the Gharity 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 srnall charity exernption and were approved on 9 September 2025. Chair of Trustees (W. Cooper) 11
NOTES TO THE ACCOUNTS FOR THE 12 MONTH PERIOD FROM 1 APRIL 2024 to 31 MARCH 2025 (2024125) Basis of Preparation of Accounts These accounts have been prepared on the basis of historic cost (except those investments. including property, rf any, are shown at current or market value) in accordan with:_ Accounting & Reporting by Charities - Statement of Recommended Practi (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. The accounting period for the charity is 12 months from 1 April ending on 31 March annually. Accounting Policies Incoming ReSoUrS Recognition of donations, legacies, similar incoming resources and rental income is included in the Statement of FinanGial Activities (SOFA) when the charity becomes entitled to the reSoUrs, the monetary value is realistically measurable. and the Trustees believe that reIpt of the resource is enforable in law. Investment income and interest is included in the accounls when received 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 rf any, or on the revaluing of investments, rf any, to current or market value at the end of the year. Incoming reSoUrS from fundraising are reported gross in the SOFA. Incoming resources frorn donations, if any. which are Gift Aided are reported gross of recoverable Gift Aid in the SOFA. Any Gift Aid not reiVed 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 Gifi 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 reiVed 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. 12
Accounting Policies {continued} Expenditure 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 investment income includes the costs of generating rental income. The Charity is exempt from tax on its charitable activities. 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 Stalements use a reducing balance method of depreciation for fixtures, fittings and equipment, with an annual deduth'on rate of 200/0. The accounting period reported in these Financial Statements is singularly for 12 months and the depreciation fUre 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 fair value at the year end and is revalued when market value is significantly different from the previous accounting period. 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 stOGks and shares. The measurement basis used for these instruments is detailed below. Trade and other debtors are recognized initially at transaction price and subsequently measured at amortized cost using the effective interest rate method, if applicable. Prepayments are valued at the amount prepaid. Cash at bank induded 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 Charity has a present obligation resutting 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 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 incorne 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 2025 the designated fund comprised accumulated financial reserves in the form of deposit accounts protected by the Financial servIs Compensation Scheme and a Treasury security. The Charity had no investments listed on a stock exchange. 13
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 a¢pt. 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 limitation of date by which it should be exhausted, the Chartty endeavours to put the fund to appropriate timely use. Going Concem The Trustees consider that there are no material uncertainties about the Charity's abilfty to continue as a going concem. Analysis of Incoming Resources Unrestricted Restricted Total Total Funds Funds Funds Funds 2024125 2024125 2024125 2023124 (12 mths) {12 mths) (12 mths) (12 mths) Incoming Resources from Generated Funds Donations (non-Gift Aided or ineligible for GASDS) Donations (Gift Aided or eligible under GASDS) Sales of donated Goods (Gift Aided) Miscellaneous 20.049 -529 19,520 14,470 2,382 2,382 2,064 71.000 438 71,000 438 55,404 352 Total 93,869 -529 93.340 72.290 Investment Income and Interest Rental income I nterest on investments Interest on Ickqn to subsidiary undertaking 11,975 1,434 1,500 11,975 1434 1,500 12,312 885 625 Total 14,909 14,909 13,822 14
Analysis of resources expended Unrestricted Restricted Total Total Funds Funds Funds Funds 2024125 2024125 2024125 2023124 {12 mths) (12 mths) (12 mths) {12 mths) Cost of Generating Investment Income Letting Agent Charges Maintenance Utilities and rates 1,392 579 1,392 579 1,406 1,325 2,949 Total 1.971 1,971 5,680 Chantable Activities Publicity Telephone and broadband Intemal training and recruitment Extemal training Volunteers, travel expenses Affiliation fees Agent Commission on GA Sales Utilities Insurance Maintenan offi materials and stationery Domestics Miscellar)eous Donations Depreciation 1519 1519 2,079 107 736 1,380 394 2,079 107 2.505 11,928 26,153 5,090 2.012 40,349 2,566 3,325 226 15 721 502 3,007 11,928 26,153 5,090 2.012 40,349 2,566 3,325 226 15 1,052 99.428 2,146 5,256 18,457 3,075 1,948 11,410 1,236 1,975 1,798 20,000 1,315 71,126 331 Total 97.076 2,352 The affiliation fees are payable to Samaritans Incorporated (registered company number 00757372). Governance Costs Independent Examiner Fees Miscellaneous 1,044 210 1,014 345 210 Total 1,254 1,254 1,359 Trustses, remuneration and beneffts There were no trustees, remuneration or other benefrts for the year ended 31 March 2025 nor for the year end 31 March 2024. During the year no trustees (2024- none) were reimbursed out of pocket expenses for expenses and travel. 15
staff costs The average nurnber of employees during the year was nil (2024: nil). The Charity relies on volunteers for its activities. Tangible fixed assets Freehold Fixtures, Land & Fittings & Buildings Equipment Total Cost or valuation= Balance brought forward Additions Balance carried forward 46,616 35,291 81,907 46.616 35,291 81,907 Accurnulated depreciation: Balance brought forward Depreciation Gharge for the period Balance carried fOard 30,030 1,052 31,082 30,030 1,052 31,082 Net book value= Brought forward (from 3113124) Balance carried forward (at 3113125) 46.616 46,616 5.261 4,208 51,877 50,824 The refurbishment of 298 London Road was completed in November 2020 and the flat has been let on a comrnercial basis to generate funds far the Charity. Investsnent Property Balance brought forward (from 3113124) Revaluation Balance carried forward (at 3113125) 200,000 200,000 At the balance sheet date the property fair value has not changed from the prior year. The propety was last revalued at the end of March 2022. Investsnents Value at period end Income for period Subsidiary Undertaking Securities not listed on a stock exchange Total 5,000 5,002 5000 5002 16
Investments (continued) The Gharity's investment at the balance sheet date in the share capital of Sams Place (Samaritans of Portsmouth & East Hampshire) Limited include the following: Class of Sha Ordinary share £1 /0 Holding 2024125 2023124 Aggregated capital and reserves (3.965) {2,419) Profit l (Loss) for the period (1,546} (844) There were no investment assets oUts"e the UK. All of the charity's investment income arises from UK bank account interest. The charity has a subsidiary undertaking named Sams Place (Samaritans of Portsmouth & East Hampshire) Limited that is not consolidated in these financial statements. This is in accordanGe with the Charities SORP (FRS 102), which allows for non-consolidation if the subsidiary is not material to the overall financial position and performan 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 term loan of £25,000 to its subsidiary Sams Place (Sarnaritans of Portsmouth & East Hampshire) Limited. This loan was unsecured with no fixed terms of repayment and originally beared interest at 2.5% per annum. In the accounting year ending 31 March 2024 this loan was classed as a current asset. From 1 April 2024 this loan was extended by a further five years and due to be paid back in full by 31 March 2029 and bears revised interest of 60/0 per annum. 11 Debtors. prepayments and accrued income 31 Mar 2025 31 Mar 2024 Trade debtor- HMRC Uncapitalised interest - United Trust Bank arKJ Scottish Widows Bank Prepayment - Insurance and Rental Charges Total 9,388 11,845 1,037 2,128 12,553 703 2,048 14.596 17
12 Creditors, accruals and deferred income 31 Mar 2025 31 Mar 2024 Accruals - Affiliation Fees Accruals - Independent Examiner Fees Accruals - Maintenan Accruals - Travel Accruals - Utilities Accruals - Other Deferred Income - Rental Income 10.000 1,008 5.300 972 120 344 1,805 79 355 8,975 189 118 38 779 12.132 Total 13 Reconciliation of Funds of the Charity Balance Brought Forward Balance Carried Forward Income Expenditure Transfers Current Year General Designated Restricted Revaluation reserve Total 240.844 65,446 22,264 95.510 424,064 107,278 1500 (529) (100.302) 247,820 66,946 19,383 95,510 429,659 (2,352) 108,249 (102,654) Prior Year General Designated Restricted Revaluation reserve Totsl 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 (1889) 86,112 (78.165) 18
14 Analysis of Net Assets Between Funds Unrestricted Restricted Total Funds Current Year Fixed Assets Current Assets Current Liabilities 261,443 160,965 (12.132) 19,383 280,826 160,965 {12,132) Total 410,276 19,383 429,659 Prior Year Fixed Assets Current Assets Current Liabilrties 260,225 150, 550 {8,975) 21,654 610 281,879 151,160 (8,975} Total 401,800 22.264 424.064 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. 15.2 Related Party Note Sams Place Limited, the charity's subsidiary company owed the charity an unsecured loan of £25,000 at the year-end. Due to be repaid on 31 March 2029, with an interest rate of 6% per annum. Sams Place Limited has an intercompany account with the charity. At the year-end balance of £12,675 (2024: £12,187) was due to the charity. During the year repayments to the charty totalled (£28,659), Gift Aid sales totalled £56,800, agent's commission of Gfft Aid sales was (£26,153) and interest of (£1,500) was accrued. 19
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