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 D1￿ctor 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 re￿iVed 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 con￿rn 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 servI￿s. 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￿ Wel￿r￿1ved, as do our
collaborations with Network Rail and veterans, outreach servI￿s.
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 eMbra￿d 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 reSoUr￿S 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 Varian￿S.. 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 in￿rne
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 LIABIL￿lEs
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 ReSoUr￿S
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 reSoUr￿s, the monetary value is realistically measurable. and the
Trustees believe that re￿Ipt of the resource is enfor￿able 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 reSoUr￿S 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 re￿iVed 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 re￿iVed 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 f￿Ure 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 servI￿s 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 fO￿ard
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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