| Page | |||
|---|---|---|---|
| Trustees' report |
1-5 | ||
| Statement ofTrustees' | responsibilities | ||
| Independent examiner's |
report | ||
| Statement offinancial | activities | ||
| Balance sheet | |||
| Notes to the financial | statements | 10-16 |
| Reserve note | ||||||
|---|---|---|---|---|---|---|
| Rent reserve | fund | F | 25,000 | |||
| Property maintenance |
reserve | fund | F | 15,000 | ||
| Free reserves | F | 86 951 | ||||
| Totalunrestricted | designated | funds | 6 | 126,951 | ||
| Unrestricted | tangible | fixed assets | 6 | 366 661 |
| Unrestricted | Restricted | Total Unrestricted | Total Unrestricted | |||
|---|---|---|---|---|---|---|
| funds | funds | funds | ||||
| 2022 | 2022 | 2022 | 2021 | |||
| Notes | E | F | E | E | ||
| ~In tgg from: Donations and legacies Charitable activities |
29,812 93 |
10,000 | 39,812 93 |
23,874 39 |
||
| Other trading activities |
4,689 | |||||
| Investments | 30,211 | 30,211 | 25,802 | |||
| Total income | 60,116 | 10,000 | 70,116 | 54,404 | ||
| ~Ed | ||||||
| Charitable activities |
7 | 89,819 | 10,000 | 99,819 | 65,066 | |
| Net expenditure | for the year/ | |||||
| Net movement | in funds | (29,703) | (29,703) | (10,662) | ||
| Fund balances | at 1 April 2021 | 464,715 | 464,715 | 475,377 | ||
| Fund balances | at 31 March 2022 | 435,012 | 435,012 | 464,715 |
| 2022 | 2021 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Notes | f | 6 | |||||||
| Fixed assets | |||||||||
| Tangible assets | 308,061 | 301,283 | |||||||
| Current assets | |||||||||
| Debtors | 8,405 | 7,000 | |||||||
| Cash at bank | and | in | hand | 128,459 | 169,767 | ||||
| 136,864 | 176,767 | ||||||||
| Creditors: amounts one year |
falling | due within | 13 | (9,913) | (13,335) | ||||
| Net current assets | 126,951 | 163,432 | |||||||
| Total assets | less | current | liabilities | 435,012 | 464,715 | ||||
| Income funds | |||||||||
| Unrestricted | funds | 435,012 | 464,715 | ||||||
| 435,012 | 464,715 |
| 1 | Accounting policies |
|---|---|
| Charity information The Charity is an affiliate of Samaritans, a company registered in England & Wales and limited by |
|
| guarantee. | |
| 1.1 | Accounting convention The charity has taken advantage ofthe provisions in the SORP for charities not to prepare a Statement of |
| Cash Flows. | |
| The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. |
|
| The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary |
|
| amounts in these financial statements are rounded to the nearest E. |
|
| The financial statements have been prepared under the historicalcost convention. The principal accounting |
|
| policies adopted are set out below. | |
| 1.2 | Going concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. |
| 1.3 | Charitable funds |
| Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable |
|
| objectives. | |
| Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes |
|
| and uses ofthe restricted funds are set out in the notes to the financial statements. |
|
| Endowment funds are subject to specific conditions by donors that the capital must be maintained by the |
|
| charity. | |
| 1.4 | Income |
| Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. |
|
| Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax |
|
| recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time |
|
| ofthe donation. | |
| Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. Ifthe amount is not known, the legacy is treated |
|
| as a contingent asset. |
| Unrestricted | Restricted | Total | Unrestricted | ||
|---|---|---|---|---|---|
| funds | funds | funds | |||
| 2022 | 2022 | 2022 | 2021 | ||
| E | E | F | |||
| Donations | and gifts | 27,148 | 10,000 | 37,148 | 17,447 |
| Prison grants | 2,664 | 2,664 | 6,427 | ||
| 29,812 | 10,000 | 39,812 | 23,874 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| E | |||||||
| Sales | within | charitable | activities | 93 | 39 | ||
| 5 | Other | trading | activities |
| Total | Unrestricted |
|---|---|
| funds | |
| 2022 | 2021 |
| E | E |
| 4,689 |
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2022 | 2021 | ||
| E | |||
| Rental | income | 30,000 | 25,750 |
| Interest | receivable | 211 | 52 |
| 30,211 | 25,802 |
| 2022 | 2021 | ||
|---|---|---|---|
| 6 | 6 | ||
| Depreciation and impairment Office Running Costs Administration staff |
10,808 4,084 11,254 |
11,189 2,587 9,654 |
|
| Telephone Publicity Travel Expenses Prisons |
3,312 (3,610) 11,742 803 |
2,760 2,338 8,424 223 |
|
| Consumables, coffee |
etc | 396 | 777 |
| Training &Conferences Premises & Services |
4,298 11,950 |
4,351 11,105 |
|
| Branch Affiliation Fees | 2,500 | 7,743 | |
| Property Insurance Sundry Repairs & Maintenance Fundraising costs |
3,029 1,728 32,863 1,375 |
1,800 689 216 |
|
| 96,532 | 63,856 | ||
| Share ofgovernance | costs (see note 8) | 3,287 | 1,210 |
| 99,819 | 65,066 | ||
| Analysis by fund Unrestricted funds |
89,819 | 65,066 | |
| Restricted funds |
10,000 | ||
| 99,819 | 65,066 |
| 8 | Support costs | Support | Governance | 2022 | Support | Governance | 2021 |
|---|---|---|---|---|---|---|---|
| costs | costsf | f | costs | costs | f | ||
| Independent examiners fees |
600 | 600 | 600 | 600 | |||
| Accountancy fees |
2,687 | 2,687 | 610 | 610 | |||
| 3,287 | 3,287 | 1,210 | 1,210 | ||||
| Analysed between Charitable activities |
3,287 | 3,287 | 1,210 | 1,210 |
| Tangible fixed assets | Tangible fixed assets | ||||
|---|---|---|---|---|---|
| Freehold land |
Fixtures and | Total | |||
| and buildings f |
fittingsf | ||||
| Cost | |||||
| At 1 April 2021 | 398,447 | 60,051 | 458,498 | ||
| Additions | 17,586 | 17,586 | |||
| At 31 March | 2022 | 416,033 | 60,051 | 476,084 | |
| Depreciation | and impairment | ||||
| At 1 April 2021 Depreciation charged |
in the year | 102,312 8,057 |
54,903 2,751 |
157,215 10,808 |
|
| At 31 March | 2022 | 110,369 | 57,654 | 168,023 | |
| Carrying amount At 31 March 2022 |
305,664 | 2,397 | 308,061 | ||
| At 31 March | 2021 | 296,135 | -5,148 | 30'l,283 |
| 12 | Debtors | ||||
|---|---|---|---|---|---|
| Amounts falling due |
within one year: | 2022f | 2021f | ||
| Other debtors | 2,500 | ||||
| Prepayments | and accrued income | 8,405 | 4,500 | ||
| 8,405 | 7,000 | ||||
| 13 | Creditors: amounts | falling due within one year | |||
| 2022f | 2021 | ||||
| Other taxation | and social security | 630 | |||
| Trade creditors | 1,538 | ||||
| Other creditors | 5,951 | 7,345 | |||
| Accruals and |
deferred | income | 1,794 | 5,990 | |
| 9,913 | 13,335 |
| Movement | Movement | in funds | |||
|---|---|---|---|---|---|
| in funds | |||||
| Incoming resources f |
Balance at 1April 2021f |
Incoming resources f |
Resources expended f |
31 | Balance at Illlarch 2022 f |
| 10,000 | (10,000) |