Charlty registration number 1173721 MANCHESTERAND SALFORD SAMARITANS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Draft Flnancial Statemei)t8 at 08 July 2024 at 15". Jf5:36 MANCHESTER AND SALFORD SAMARITANS LEGAL AND ADMINISTRATIVE INFORMATION Trustees l Heaton G Cosgrove M Bussell G Kermode (Ex Officio} J Moor (Ex Officiol MSA Toomer-McAlpine Mr R Takhar MrA Smith Dr H Heathfield Porter (Appointed 26 July 20231 (Appointed 26 July 20231 {Appointed 26 July 20231 (Appointed 26 July 2023) Charity number 1173721 Principal address 72-74 Oxford Street Manchester M1 5NH Independent examlner Calibra Accountancy Ltd Unit C Blackett Street Manchester M126AE Bankers Natwest 33 Piccadilly Manchester M1 1LR
Draft Financial Stateinents at 08 July 2024 at 15:55'.36 MANCHESTERAND SALFORD SAMARITANS CONTENTS Page Trustees, report statement of Tnjstees, responsibilitles Independent examinerts report Statement of financial activities Balance sheet Notes to the financial statements 9-16
Draft Financial Statements at 08 July 2024 at 15:55:36 MANCHESTERAND SALFORD SAMARITANS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees present their annual report and financial statements for the year ended 31 March 2024. These financial slalements have been prepared in accordance wilh the accounting policies that comply with the Charity's Conslitulion and applicable law. The financial statements have been prepared in accoidance with the accounting policies set out in note 1 to the financial statements and comply with the charity'slgoverning documentl, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statemeiit of Recommended Practice applicable to Charities preparing tlieir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 2019). Objectlves and activities Manchester and Salford Samaritans Charitable Incorporated Organisalion {CIOI is an affiliate of Samaritans. which company is registered in England and Wales and limited by guarantee (Regislered Office, The Upper Mill, Kingston Road. Ewell. SLtrrey, KT17 2AFI. The affiliate is governed by its Branch Constitution and the work of Samaritans involves the collaboration of Samaritans Central Cliarity (SCC) and other affiliate branches. Our vision and that of the SCC, is that fewer people die by suicide. Our mission and the basis on which we conduct our activities, is to be there for people who are struggling to cope and in times of crisis. We promde emotional support lo our callers and promote to society, a beller understanding of suicide. suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health. The Trustees have paid due regard to guidance issued by thè Charity Commission in deciding what activities the charity should undertake. Flnancial revlew The Trustees report a deficit of income in comparison with expenditure for the year of £17,980 (202212023.. a surplus of £5,292}. Overall income decreased by the amount of £18,562. Expenditure decreased in 2024. from £76.904 to £74.535. Within this was £183 of branch affiliation fees 12023.. £3,380 }.
Draft Flnanclal Statements at 08 July 2024 at 15.'55:36 MANCHESTERAND SALFORD SAMARITANS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The reserves held at 31 March 2023 amounted lo £422,324. The Trustees believe that this level of reserves are required lo honour their CDmmltment to be there for people who are struggling to cope in times of crisis and lo ensure that fewer people die by suicide. Over the recent pandemic years many more people have struggled to cope and in order to meet those commitments they have approved the following revised reserves policy. The Trustees feel that it is prudent lo target a minimum level of free unrestricted reserves sufficient lo cover the full operating costs of the branch for al least one year to include an increase lo cover current inflation rales. The majority of the investment income arises from the rental of one property by one tenant. The Trustee5 consider that it is prudent to maintain a reserve of one year's rental income in case the propety becomes unlel for any period. The branch property is old and although recent improvements have been made the Trustees feel that it is prudent to maintain a property maintenancÈ reserve equal lo 5% of the property value. The free unreslricled reserves at 31 March 2024 amoL¢nted lo £73,864. as calculated below ensuring we meet our policy of holding one years running costs. Reserve note Rent resetve fund £ 25.000 Property maintenance reserve fund £ 15.000 Free reserves Total unrestricted designated funds Total restricted designated funds Unrestricted tangible fixed assets £ 113,884 £ 18,562 Total reserves £42
Draft Flnancial Statement5 at 16 July 2024 at 16:04:00 MANCHESTER AND SALFORD SAMARITANS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structure, governance and management In conjunction with other branches, we are able to provide a 24-hour seNice by telephone, email, on-line-chal and until the pandemic, a face-to-face presence either in branch or by outreach in tlie local commLinily. We manage Listener Schemes at HMP Manchester and HMP Forest Bank 8nd help provide emotional support for those within the prison fralernity. The TrLtstee5 who have served during and since the year end are set out below. The Trustees are co-opted and subsequently elecled by the brancli members al the Annual General Meeting. They meet on a regular basis to disCUSS Strategic issues relating to service provision, finance and funding. training, governance aiid compliance, infraslruclure and many other matters. The Board of Trustee5 now reflect a breadth of experience, industry and expertise and include some who are not active listening volunteers. As part of the SCC'S overall review of the role of the single Branch Director, throughout Ihe year Manchester and Salford Samaritans has continued to pilot the engagement of Co-Directors on a job-share basis. The Co-Directors are responsible for the day to day running of the branch and are assisted by the Branch Leadership team (BLTI consisting of Deputy Directors and Team Leaders. Since 31 March 2021, the Co-Direclors have appointed several Stjpport Volunteers to as5is1 the charity and the branch, in mallers of finants, management, infrastructure and operations. All Trustees and members of the BLT are volunteers. The Trustees who seNed during the year and up lo the date of Signatu of the financial statements were.. Tmort {Resigned 26 July 2023) R Goodwin {Resigned 26 July 2023) J Underhill (Resigned 26 July 20231 l Heaton G Cosgrove M Bussell G Kemiode {Ex Officio) J Moor (Ex Officio) Ms A Toomer-McAlpine Mr R Takhar MrA Smith Dr H Heathfield Porter (Appointed 26 July 2023) (Appointed 26 July 2023) (Appointed 26 July 2023) (Appointed 26 July 2023)
Draft Financial Statements at 08 July 2024 at 15:55:36 MANCHESTER AND SALFORD SAMARITANS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 REVIEW OF ACTIVITIES AND FUTURE DEVELOPMENTS The Statement of FinanGial Activities for the year is sel out on page 8 of the accounls. The Financial Aclivilies over the year reflect the spending prioritie5 that are established by tlie Trustees. The priorities below reflect tlie valves of the Leadership Team and are focussed on ensuring the best possible service for our callers by empowering our volunteers. 1. Delivering the Service.. Our key priority Is to ensure Ih8t we are there for callers when they need us most which has mainly involved increasing the number of volunteers and our night-time hours. 2. Volunteer Recognition.. This priority is lo malfe voluiiteers feel valued for the work they do by offering some small reward for their efforts and lo help to build 8 team spirit al the branch. This involves subsidising the Annual Regional Conference, theAGM & Summer Social and the Christmas Social. 3. Raising Awareness & Fundraising.. This priority has two aims. Firstly. to continue to raise awareness of Samaritans especially amongst those groups who may not know about our service and how they can access it. The second aim is that the investment in awareness raising will also allract funding by inspiring people to make donations. The Trustees, report was approved by the Board of Trustees. G Kermode (Ex Officiol Trustee Dale:...
Draft Financial Statements at 08 July 2024 at 55.36 MANCHESTER AND SALFORD SAMARITANS STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Uniled Kingdom Generally A¢r£pted Accounting Practice). Law applicable to charities in England and Wales requires Trustees to prepare fiiiancial Statements for each financial year, whicli give a true and fair view of the Cliarily's financial activities during the year and of its financial position al the end of the year. In preparing those financial statements, the Trustees are required to.. Select suitable accounting policies and then apply them consistently- Observe the methods and principles in the Charities SORP., Make judgements and estimates that are reasonable and prudent,. State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial slalements., and Prepare the financial slatemenls on the going concern basis unless it is irsappropriale lo assume Ihal the Charity continue in business. The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy al any time, the financial position of the Charity and enable them lo ensure that the financial statements comply with the Charities Act 2011 and trust deed. They are responsible for safeguarding the assets of the Charity and. hence, for taking reasonable steps for the prevention and detection of fraud and other irregularibes. The Trustees continue lo oversee all aspects of governance including financial reviews, budgets atyj forecasting and maintaining registers for risk management, compliance and health and safely. The Trustees set the expectations of the branch in line with its constitution and the branch and operating agreements with SCC.
Draft Financial Statements at 08 July 2024 at 15-55=36 MANCHESTER AND SALFORD SAMARITANS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANCHESTER AND SALFORD SAMARITANS I report to the Trustees on my èxamination of the financial stalemenls of Manchester and SaSford Samaritans (the charity) for the year ended 31 March 2024. Responsibilities and basis of report As the Trustees of the cliarily. you are responsible for the preparation of the financial statements in accordance wth the requirements of the Charitiès Act 2011 (the 2011 Act). I report in rospect of my exan)inalion of the charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all Ilie applicable Directions given by the Charity Commission under section 145(5){b) of the 2011 Act. Independent examiner's statemei)t Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} in preference lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no malters 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 charity as required by section 130 of the 2011 Act.. or the financial slatemenls do not accord with those records.. or the financial statements do not comply with the applicable reqiiiremenls concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that Ihe accounts give a true and fair view which is not a matter considered as part of an independent examination. I have nD concerns and have comé across no other matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of th6 financial statements to be reached. Callbra Accountancy Ltd Unil C Blackett Street Manchester M126AE Dated.. )/blL*
Draft Financlal Statements at 08 July 2024 at 15-55.36 MANCHESTERAND SALFORD SAMARITANS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted Restrlcted funds funds 2024 2024 Total Unrestricted Restrlcted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activitie5 Investments 26.455 100 30.000 26,455 100 30,000 33,334 300 30,000 18,562 51,896 300 30,000 Total income 56.555 56.555 63,634 18,562 82,196 Expènditure on: Charitable activities 74,535 74,535 76,904 76,904 Total expenditure 74,535 74.535 76,904 76,904 Net incomel(expenditure) and movement in funds 117.980) (17.980) (13,270) 18,562 5,292 Reconclliation of funds: Fund balances at 1 April 2023 421,742 18,562 440.304 435.012 435,012 Fund balances at 31 March 2024 403,762 18,562 422,324 421.742 18.562 440,304 The statement of financial activities includes all gains and losse5 recognised in the year. All income and expenditure derive from continuing activities.
Draft Financial Statements at 08 Jiily 2024 at 15-5S'.36 MANCHESTERAND SALFORD SAMARITANS BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Not85 Fixed assets Tangible assets 12 269,898 297.545 Current assets Debtors Cash at bank and in hand 13 7.863 137,585 10.656 144,033 145,448 154,689 Creditors: amounts falllng due within one year 14 {13,022) (11,9301 Net current assets 132,426 142.759 Total assets less current Ilabilities 422.324 440,304 Net assets excluding pension liability 422,324 440,304 The funds of the charity Restricted income funds Unrestricted funds 15 18.562 403,762 18,562 421,742 422,324 440.304 The financial statements were approved by the Trustees on .................-..-.... G Kermode (Ex Officio) Trustee
Draft Financial Statements at 08 July 2024 at 15:55:36 MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity Information The Charity is an affiliate of Samaritans, a company registered in England & Vvales and limitèd by guarantee. 1.1 Accountlng conventlon The charity has taken advantage of the provisions in the SORP for charities not lo prepare a Statwnent of Cash Flows. The financial statemen15 have departed from the Charities {Accounls 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 lo in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the fLJnctional currency of the charity. Monetary amounts in these financial statements are rounded lo the nearest £. The financial slatemenls have been prepared under the historical cost convention. The principal acGounling policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the Trustees have a reasonable expectation thal the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concem basis of accounting in preparing the financial slatemenls. 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 or grantors as to hoiN they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment lunds are Subject to speciffc conditions by donors Ihal the capital must be maintained by the charily. 1.4 Income Income is reco9nised when the charity is legally enlilled 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 lo donations received under Gift Aid or deeds of covenant is recognised at the lime of the donation. Legacies are recognised on receipt or olhewise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Draft Financial Statements at 08 July 2024 at 15:55:36 MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ounting policies {Contlnued) 1.5 Expendlture Expenditure is recognised once there is a legal or constructive obligation lo Iransfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement. and the amount ot the obligation can be mèasured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of dIt costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly lo Ihal activity. Shared costs wliich contribiite to more than one activity and support cosls which are not allribulable to a single activity are apportioned belween Iliose activities on a basis conslstent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges are allocated on the portion of the asset's use. 1.6 Tanglble fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation 15 recognised so as to write off Ihe cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold land and buildings Fixtures and fittings 2% Straight Line 33Yo Straight Line The gain or10s5 arising on the disposal of an assel is determined as the differencè beeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activilies. 1.7 Impairment of fixed assets At each reporting end dale, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand. deposits held al call wilh banks, other short-lemi liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnancial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of its financial instrumenls. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of Ihe instrument. Financial assets and liabilities are offset. with Ihe nel amounts presented in the financial statements, when there is a legally enforceable right to sel off the recognised amounts and thère is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basie financial assets Basic financial assets, which include debtors and cash and bank balances. are initially measured al transaction price including transaction costs and are subsequently carried at amortised c05t Using the effective interest method unless the arrangemenl constitutes a financing transaction. where the transaction is measured al the present value of the future receipts discounted al a market rate of interest. Financial assels classified as receivable within one year are not amortised. 10
Draft Financial Statements at 08 July 2024 at q5-55:36 MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcles {Continued} Basic financlal Ilabilities Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing Iransaclion. where the debt instrument is measured at the present value of the future payments discounted at a market rate of intèrest. Financial liabilities classified as payable wtthin one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rate method. Trade Gredilors are obligations to pay for goods or services that have been acquired in the ordinary course ol operations from suppliers. Amounts payable ale classified as current liabiSilies if payment is due within oiie year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially al transaction price and subsequenlly measured at amortised cost usii)g the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefit5 The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably Gommilted to terminate the employment of an employee or lo provide lerminalion benefits. Critical accounting estimates and judgements In the application of the charity's accounting policies, the Trusteès are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities thal are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these eslimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Donations and legacies Unrestricted funds Unrestricted Restricted funds funds Total 2024 2023 2023 2023 Donations and gifts Prison grants 19,215 7.240 26,860 6,474 18,562 45,422 6.474 26.455 33,334 18.562 51,896 11
Draft Financial Statements at 08 July 2024 at 15:55:36 MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitable actlvities 2024 2023 Sale of goods 100 300 Income from Investments Unrestricted Unrestrlcted funds funds 2024 2023 Rental income 30,000 30.000 Charltable activities 2024 2023 Depreciation and impairment Office Running Costs Administration staff Telephone Travel Expenses Prisons CDnsumables, coffee etc Training & Conferences Premises & Services Branch Affiliation Fees Property Insurance Sundry Repairs & Maintenance Fundraising costs 8,392 3,395 12,745 1,793 13,521 2,893 4,170 830 8,905 183 4.472 2,892 6.987 1,019 10,710 3.443 10.297 3.478 11,174 2,142 2.274 4,450 11.608 3.380 4,184 2,513 2,445 757 71,997 72,855 Share of governance costs (see note 71 2,538 4,049 74,535 76.904 12-
Draft Financial StatemeTlts at 08 July 2024 at 15:55:36 MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs Support Governance costs costs 2024Support costs Governance costs 2023 Independent examiners fees Accountancy fees 600 1,938 600 1,938 600 3,449 600 3,449 2,538 2,538 4,049 4,04g Analysed belmeen Chaiitable activities 2,538 2.538 4,049 4,049 Governance Gosts includes payments to the independent examiners of £600 (2023.. £6001 for fees. Net movement in funds 2024 2023 The net movement in funds is slated after chargingl(crediting)'. Depreciation of owned tangible fixed assets 8,392 10,710 Trustees None of the Trustees lor any persons connected with them) received any remuneration or benefits from the charity during ihe year. 10 Employees The average monthly number of employees during the year was 1 (2023: 1). There were no employees whose annual remuneration was more than £60,000. 11 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 13-
Draft Financial Statements at 08 July 2024 at 15:55:36 MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Tangible fixed assets Frèehold land Fixtures and and buildings littings Totsl Cost At 1 April 2023 Additions 416,227 60,051 745 476,278 745 At 31 March 2024 416,227 60.796 477.023 Depreciation and Impalrment At 1 April 2023 Depreciation charged in the year 118,685 8,322 60,048 70 178,733 8,392 At 31 March 2024 127.007 60,118 187,125 Carrying amount At 31 March 2024 289.220 678 289.898 At 31 March 2023 297.542 297,545 13 Debtors 2024 2023 Amounts falling due within one year: Trade deblors Prepaymenls and accrued income 2.786 7.870 7,863 7,863 10,656 14 Credltors: amounts falllng due within one year 2024 2023 Trade creditors Other creditors Accruals and deferred income 5,376 4,025 3,621 316 3,988 7,626 13,022 11.930 14-
Draft Flnancial Stateinents at 08 July 2024 at 1Jf-55'.36 MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 1 S Restrl¢ted funds The restricted fLinds of the charity comprise Ilie unexpended balances of donations and grants held on trust subject lo specific conditions by donors as lo how they may be used. At 1 April 2023 Incomlng At 31 March resources 2024 18.562 18,562 Previous year: At 1 April 2022 Incoming At 31 March resources 2023 18,562 18,562 16 Unrestrlcted funds The unrestricted funds of the charity comprise Ihe unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as to liow they may be used. These include designated funds which have been set aside out of unrestricted funds by Ilie truslees for specific purposes. At 1 April 2023 Incoming resources Resources At 31 March expended 2024 General funds 421,742 56,555 {74.535) 403.762 Previous year: At 1 April 2022 Incoming resources Resources At 31 March expended 2023 General funds 435.012 63,634 178,904) 421,742 17 Analysls of net assets between funds Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current as5elsl(liabililiesl 289,898 113,864 289,898 132.426 18,562 403,762 18,562 422.324 15-
Draft Financial Stateinents at 08 July 2024 at 15.55-36 MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Analysis of net assets between funds Icontinuedl Unrestricted funds 2023 Restrlcted funds 2023 Total 2023 At 31 March 2023: Tangible assets Current assetsl(liabilities) 2g7,545 124,197 297,545 142,759 18,562 421.742 18,562 440,304 18 Related party transactions G Cosgrove is a trustee of Manchester and Salford Samaritans and a director of Chanipion Consulting Limited . Champion Consulting Limited Supplied consultancy and payroll services in the sum of £1.38012023= £1,250). 16-