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 dI￿t 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 be￿een 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-