Charlty r•gkntlon numb•r 1173n1 (Eng1W and Wal) MANCHESTER AND SALFORD SAMARITANS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
MANCHESTER AND SALFORD SAMARITANS LEGAL AND ADMINISTRATIVE INFORMATION Trustses l Heaton G Cosgrove G Kemiode (Ex Officlo) J Moor (Ex Officlo) Mr R Takhar MrA M Busby (Appointed 1 September 2024) Charlty number (England and Wal08) 1173721 Prlnclpal addr•s8 72-74 Oxford Street Manchester M1 SNH Ind•p•ndont oxamln•r Callbra Accountancy Ltd Unlt c Blackett Street Manchester M12 8AE Banknrn Natwest 33 PlcGadllly Manch8$ter M11LR
MANCHESTER AND SALFORD SAMARITANS CONTENTS Stat of Tru8t¢88' re8pon8lblMU•J Balance sheot Nots8 to the finandal statements 9-18
MANCHESTER AND SALFORD SAMARITANS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present thelr annual report and financial Statements for the year ended 31 March 2025. Thesa financlal statemants have been prepared In accordance wlth the accountlng policies that corn wtth th8 Charlty's ConstEtution and appllcable law. The financlal statements have been prepared In accordance wlth the accountlng pollcles set out in note 1 to the flnanclal stataments and comply wlth the charftys govemlng documenc the Chafltles Act 2011 FRS 102 Yhe Flnanclal Reporting Standard appllcable In the UK and Republic of Iraland. and the Charitles SORP 'P£countlng and Reporng by Charltles: Stat8rn8nt of Recommend8d Practlce appli¢able to ¢harltles preparing thair accounts In accordance wlth the Flnanclal R8POrtlng Stsndard appllcable In the UK and Republlc of Ireland (FRS 102).. ObJectlv•s and actlvltla# Manchester and Salford Samarttans Charitable Incorporated Organlsatlon (CIO) Is an afflllate of Samarltsns, whlch company Is reglstered in England and Wales and limited by guarantee (Registered Office. Th8 Upper Mill. Ktngston Road, Ew811, Surrey. Kr17 2AF). The affiliate Is governed by It8 Branch Con8tttutlon and the work of Sarnaritans Involves thg collaboration of Samaritans Central Charity (SCC) and other affillate branche8. Our vlsion and that of the SCC, Is that fewer people die by sulclde. Our mlsyion and the b8818 on whlch wo conduct our activiues, is to be there for people who are struggllng to cope and In tlmes of crisls. We proiide emottonal 8UPPOrt to our callers and promote to soclety, a better understandlng of gulclde, sulddal behavlour and the value of exprosslng feelings whlch May othetwl88 lead to sulclde or Impalred emotlonal health. The Trustees have pald due regard to guldance Issued by the Chartty Commlsslon In decldlng what actlvltte8 the charfty should undertake. Flnanclal revl•w The Trustees report a surplu8 of Income In compartson wlth expendlture for the year of £40.185 (202312024: deficit of £17,980). Overall Income Increased by the amount of £59,034. Expendlture decreased In 2025, from £74,535 to £75,424. Wlthln th18 was £6,580 of branch affillatlon fees (2024: £183).
MANCHESTER AND SALFORD SAMARrrANS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Th• mefVe8 Ixld at 31 IAarch 225 aftMx¥ to £461489. are slnjggl1 to Om88 of c¥kn to that fewer swle dle by sulclde. Cknr the Rcont pandernlc majorfty of tha Inv88trrnnt Income arf8es frun ts rental d ona propoty ty tenanL Th• Tru8te86 cornkler that It 18 prudent to a r8s8rva of one ¢m& kn ea80 tho pffjperty bocome8 unlet for any Th• unre8trkW ro8orv8• at 31 March 2tr25 anwntsd to £¥2.100. as ¢al(wlated beltrw en•urfng V•B Thet ¢ur ky of hohllNd one >*arn nmnkng m•ts. £ 40,0 £ 15,IXJO £ 16.CKJO Sp•ddc prr4)•rty malntw)anco re8erv8 fimd Total unrostrkw des1gnaj fund8 Total re8tr1clad dO•aled fiJnd8 Unmtrlctod tanglbla rd a68ats £ 162.100 £ 18.$62
MANCHESTERAND SALFORD SAMARITANS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 strUcr•I gov•rnanc• and managament In conjunction with Other branches. we are abl8 to provid8 8 24-hour servlce by telephone. emall, 0n-1lneat and untll the pandemic, a face-tTrfac8 pres8nc8 elther In branch or by outreach Sn the local community. We rn8nage Llstener Schemes at HMP Manchester and HMP Forest Bank and help provide emotional sUPPOrt for those withln the prlson fratemlty, Tha Twstees who have served durlng and slnce the year end are set out below. The Trustees are co-opted and subsequentty elected by the branch members at the Annual General Meeting. They meet on a regular basis to discuss strateglc188ues relatlng to service prov18ion. finance and fijnding, trainlng, governance and campllance, Infrastructure and many other matters. The Board of Trustees now reflect a breadth of experience, kndusty and expertise and Indude some who are not active listening volunteer8. As part of the SCC'S overall revlaw of the role of the slng18 Branch Dlrector, throughout the year Manchester and Salford Samadtans has contlnued to pllot the engagement of c1[aCtOrS on a Job-share basls. The Co-Dlrectors are r8sponslble for the day to day running of the branch and are asslstad by th8 Branch Leadershlp team (BLT) conslstlng of Daputy Dlrectors and Team Leaders. Since 31 March 2021, the C(>Directors have appolnted $8varal Support Volunteers to assist the charity and the branch. In matters of finance, management, Infrastructure and operatlons. All Trustees and members of the BLT are volunteer3. The Trustee8 who served durfng the y6ar and up to tho date of slgnaluro of the flnanclal statements wer6: l Heaton G Cosgrove M Bussell G Kermode (Ex Offlclo} J Moor (Ex Officlo) Ms A Toomer-Mo4lplne Mr R Takhar Mr A Smlth Dr H HeathfEeld Porter MrA M Busby (Resigned 30 Aprfl 2024) (R88lgnad 30 Aprll 2024) (Reslgned 30 Aprfl 2024) (Reslgnad 30 Aprll 2024) (Appolnted 1 Septsrnber 2024)
MANCHESTER AND SALFORD SAMARITANS TRUSTEES. REPORT (CONTINUED) FOR 7HE YEAR ENDED 31 MARCH 2025 REVEWOFACTivmESAND FufuRE DEVELOPMENTS small reward for thelr affts and to he to lId a tsam 8p&tt at the branch. TNS I1• the knl1 RegtcThl Conferenc•. lh8 AGM & Summar Sodal and th8 Clv18fm s. $8madtarA •8podaJty arnngst th08e grou May not about ¢)ur 4eThlce and cftn a¢0 IL Thè alm18 that th• In¥e8trnant Irb aware ra181ng atso atra¢ by p• to vr*k8 donat1. G K8mM)da (Ex Offtdo) 22 Juty 2025
MANCHESTER AND SALFORD SAMARITANS STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees are responslble for preparlng the Truste88' R8POrt and the financlal staternents In accordanc8 appll¢abl8 law and Unltad Klngdom Accountlng Standards (Unlt8d KSngdom Generalty Accepted Accounting Practlce). Law appllcable to charltles In England and Wales requlres Truste8S to prepare finandal statements for 8ach finandal year, whlch glve a true and falr v16w of the Charlvs financlal advitl6s durfng the year and of Its financlal position at the end of the year. In preparing those financial ststements, the TnAste8s are requlred to: Select suitable accountlng pollcl8s and then apply them consistently,. ObseNe the methods and prlnclples in the Charities SORP; Make judgements and estimates that are reasonable and prudent. State whether appllcable accounttng standards and statements of recommended practlce have been foll¢)wed subject to any departures dlsclosed and explained In the financial statements. and Prepara tha financial statements on the golng concern basls unl&8S it 53 Inapproprfate to assume that the Charity wlll contlnue In buslness. The Trustees ar8 responslble for keeplng accountlng records whlch dlsclos8 wilh reasonab18 accuracy at any tlma, the financlal posltlon of the Charity and enable them to ensure that the financlal ststements compty wlth the Charitles Act 2011 and trust deed. They are responslble for safeguardlng the assets of the Charlty and, hence, for tsklng rea80nable step8 for the prevention and detectlon of fraud and other Irregularftlas. The Trustees contlnue to oversee all aspects of govemance Includlng flnandal revlew8, budgets arKI forecastlng and malntalnlng reglsters for rfsk management. compllanca and health and safety. The Trustees sat the expectatlons of tha branch In Ilne wSth Its constitutlon and the branch and operatlng agreements wlth SCC. The law appllcabla to charltleg In England and Wales requlres the Trustse8 to prepare financlal statements for each flnanclal year whlch glve a true and falr vlew of the 8tata of affalr3 of tha ¢harlty and of the Incomlng resources and appllcatEon of resources of the charlty for that year. In praparlng these financial statemants, tha Trusteas are required to. - select su5table accountlng pollcles and then apply them conslstently., - observe the method8 and prfnclples In the Charflies SORP; make Judgementg and esumateg that are reasonable and prudent; state whethar appllcable accountlng 8tsndard8 hava been followed, subject to any materlal departures dlsclosed and explalned In the financlal statements; and - prepare th8 Ilnandal statements on the golng concern basls unless It18 Inapproprlate to presum8 that the charlty 11 contlnua In operatlon. The Trustees are responslble for k86plng suffident accountlng records that dlsc1088 wlth reasonable accuracy at any tlme the flnanclal posltlon of the charty and enable them to ensur8 that the financlal ststements comply wlth the Charltles Act 2011, the Charfty (Accounts and Reports) Regulatlons 2008 and the provlslons of the trust deed. They are also responslbl8 for safeguarding th8 assets of the charlty and hence for taklng reasonable steps for thè preventlon and detectlon of fraud and other Irregularltles.
MANCHESTER AND SALFORD SAMARITANS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANCHESTER AND SALFORD SAMARrrANS farfty) tr Iha year anded 31 ma 2025. Iho of ts CharfUesAct 2011 (the 2011 Act). I rOrrt h r08pec rf my examknakn of the charltrls flnandal stateménts caIrf uThJw 145 01 tho under 8eckn 145(S)(b) dth6 CharlUo8 Act 2011. Your attantlon 18 dra th) ts fact Ihat tho ha8 prepared the Ilnandal slal&ne In aoxrdance Iha rolevant vorsk>n of tho &atern of Rec(¥nnxnded Pracuco aFvllcth lo chwiU8s th¢tr financlal statement8 the Flnandal Reportjng Stsndard appUcabl• In UK R8publlc ol Ireland (FRS 102) In praferfjn to the and Raporllng by Charttles: ststent Rnndl Prndka18wJed on 1 Aprfl 2005 wh1( to In ts oxtant rngulaUon8 now b•en wlllxJraYffl. l undW3 that ha8 been dme h onlw fcr Itsda1 lo provlde a tn]e and fatr In ac¢iYdanco wlth UK Genorally •xamlnatlon gmng ma to belkn that In any materfal r08P8Ct a¢c(xJntlng r•Id¥ wero not kept In rnyct of tha charfty a8 requlrad by 8ecll¢)n 130 of ClwMMAct 2011. th0 11nandal do not comply vAth the appllrntila requlrBments crCnh tho form Cltent of flnorKaal 8tatWTwth •at In tha Charffjea (Accounts and R8pofts) Raguladcmm 2008 other than any requlr8rnent thal th&thandal 8tstements glve a true and falr vfaw, whlch 16 Th)t a matter axwld8red part of I hm no conc and hm ac¥088 no other matlerg In connethn wlth th8 examlnallon to whlth attenlkn OU bo drawn In rwt In order to enablo a propor undar8tandlng ol the Ilnandal 8tstwf8 to be r8ached. Callbrn Ae¢ounlancy Ltd rc Blackett Streot Manche8tsr M12 GAE 22 Juty 2025
MANCHESTER AND SALFORD SAMARITANS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrostrlcted Restrlcted funds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 Nota8 Incoma from.. Donauons and legaclas Charitable acttvilles Investrnents 75.593 75,593 26,455 100 30,000 26,455 100 30,1)00 39,996 39.996 Total Income 115.589 115.589 56.555 56,555 Expandltura on: Charltable actlvltles 75,424 75,424 74,535 74.535 Total eXndItur• 75,424 75,424 74,535 74.535 Net Incomel(8xp•ndlturn) and movoment In lund• 40,165 40.165 (17,980) (17.980) Reconclllatlon of funds: Fund balances at 1 April 2024 403,762 18,562 422,324 421,742 18.562 440,304 Fund balanc•8 at 31 March 2025 443,927 18,562 462,489 403,762 18,562 422,324 The statement of financlal adivltlas Includes all galns and Ioss88 ra¢ognlsed In the year. All Income and expendlture derlvé from contlnulng actlvltles.
MANCHESTER AND SALFORD SAMARrrANS BALANCE SHEEr ASAT 31 MARCH 2025 Flx•d as8Ot¥ Tanglblo 0888ts 12 281,827 289.898 Curr•nt a88418 13 17.458 179,535 137,585 Cr•dltorn.' amounts lalllnq du• wthln on• y•ar 196,993 14 145,448 (16,331) (13,IY22) 180.882 1>2,428 Total •M•ts cimnt Habllltl•• 462,489 422,324 Th• funds oftha ehartty R88trfctad Incomo fuThl8 Unreltrlcted fvnda 15 la 18.562 443.927 18.562 403,762 422,324 The finandal 8tstem8nts wern approvod by the Thth88 on 22 Juty 2025 G Karnde (Ex Offldo)
MANCHESTER AND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollclos Charlty Infomiatlon The Charity Is an afflllate of Samaritans, a company reglst8red In England & Wales and Ilmlted by guarantee. 1.1 Accountlng convantlon The charfty ha8 taken advantage of the provlsions In the SORP for charftles not to prepare a Statanent of Cash Flows. The financlal statements hav6 departed from tha Charftles {Ac¢ounts and R8POrts) Regulatlons 2008 only to the extent requlrad to provlde a true and falr vl8w. Thls departure has involved followlng th8 Statement of Recommended Practlce far charltles applylng FRS 102 rather than the verslon of th8 Statement of Recommended Practice whlch Is referred to In th6 R8gulations but whlch has slnce been wlthdrawn. The flnanclal statements ar6 prepared In sterilng, whlch 18 the fundonal currency of tha charlty. Monetary amounts In the86 flnandal stat8m8nt3 are rounded to tha nearest £. The flnanclal stataments have been prapared under the hlstorfcal cost conventlon. Tha prfnclpal accountlng polldes adopt8d ara 3et out below. 12 Golng concern At the tlrne of approvlng the financlal statements. the Trustees have a reasonable exp8ctatlon that the charlty has adequate resources to continue In operational exlstence for the foreseeabl8 future. Thu& the Trusteas contlnue to adopt the golng concem basls of accountlng In preparlng the ffnanclal 8tatem8nts. 1.3 Charltsbl• funds Unrestrfcted fund8 are avallable for u8e at the dlscretlon of Ihe Trustees In furtherance of thelr charftsbla obJeclive8. Restrlcted funds are subject to speclfic condltlons by donors or grantors as to how they may be used. Tho purposes and uses of the restrlcted fijnds are set out In the note8 to the financlal statements. Endowment funds are subject to speclffc condltion8 by donors that the capltal must be malntalned by the charlty. 1A Incom• Income Is recognlsed when the charfty Is legally entltled to It after any performance condltlons have been met, the amounts can be measured rellably, and it Is probable that Income wlll be recelved. Cash donatlons are recognlsed on recelpt. Othar donations are recognlsed once the charfty has been notlfied of the donatlon, unless performance condlllons requlre deferral of the amount. Income tax recoverable In relatton to donatlons recelved under Glft Ald or deeds of covenant Is recognlsed at the tlme of the donatlon. Legacles are r8cognlsed on recelpt or otherwse rf the charity has been notlfied of an impendlng distrfbulion, the amount Is known, and receipt Es expected. If the amount Is not known, the legacy Is treated as a contlngent asset.
MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 AccotI polkl Exp•ndltur• Ihkd party. ttlg probabla that a transfer of benafits wlll ts rtyulred kn gott1rt arKI Ih arnnt of EXplS1Jra 18 dasslfied by adw. Th8 c08ts of each actl¥ty are nMd8 up of ts total ot dIr1 cos18 arxl red cmts, Inchn9 8upFKwI o)8ts knvolved In undertaktng eath aclmty. Dtred c08ts attr1ts8 to 8 o)sts w1ch arn not attrlbutabla to a 8kngle actl¥lty arn apporuoned IAtsvaen th088 actfvltss cn a basls dqyedalknn dHrge8 arn allocated on tile wrtton of ts 8888fs u80. i.e Tnqlbh fix•d •M•l• TarvJA)le Ilxed a880ts are Inldally measured at Cost and 8ub$8quenty moa8urod at C08t or nat of DeFedatk)n18 rwn18ed 80 88 to wrlto off the c08t or valuauon 4888ts la8s thelr r88ldual vahJ86 over Ih8lr FrnetK)kJ larKI a1 Iwlldlng8 2% Stralght Une 33% Stralght Une Th8 galn or1&88 8rl8lng on tho d18P08al of an a88at18 datamlnad a8 the dlfferance betsygen thè sal• and the • vatue of Iha a88e( arKI18 rgcognlaad In th6 tsment of finan(4al actmues. 1.7 IMnt of Ix•d 41 At eath repng end date, the chaAty revlew8 tho •ng arrnts of Its tangibl• amets to d8tem4ne vthe1trr lkn Is any Indlcauon that t8 assets have suffered an Impakrnort lom. If any Ih Indkatt¢n exlm ts reCorable anInt of Ihe 088et18 elllmated In prder to datem th axtwd of th8 IMpalmnt 01 any). lj Ca•h and ca8h •4ufvalonts Ca8h WKI c86h equlvalents Ind(Kle wh In hand. depo8fts held at call vAth bankB, other 8hor&tsrm IIquld IrrM8bkn orfglnal maturitle8 ol three months or le88, and bank overthafts. Bank overdrafts arn 81wi wlthln boffthYlng8 h curr•nt IlablllUe8. 1J Flnanclal In•trum•nts Tha •arlty he8 8lethd to apply the prnvl•lon8 of slI0n 11 Paslc FlnaTrSal In8trurnents' and Seclkn 12 'Olhw Flnandal Inslrum8nt8 ts8ue8' of FRS 102 to all of Fts flnanc&l instrument8. Flnandal In8trumants are rocognlsed In the charws balance sheet when the tharlty becomes party ts the wovtsl<x)8 of the InstrumenL Flnandal assets and Ilabllltte8 aro offset, wlth the net 8rnounts presented In the flnanclal 8taternents. wIn Ihere h a l• enfor¢eable rfght to 8et off thg r8cognl8ed amounts and thare Is an IntenOn to 88tt10 on a nat basls ¢X kn realbe th8 a88et and settle the Ilablllty Slmuttaneously. Bask rfnanclalas3•ts Ba81¢ ftnan¢al J assets, whlch Indude debtors and cash and bank balanGes. are Inldally measured at tracth?n th Indudlng tran8acdon costs and arn 8ubsequentty carrled at amorttsed cost Uslng the effectfva Intare8t methoj unless th8 arrangwt con8tittrte8 a flnandng tran88don, where tha transaclk)n 18 measur8d at tha present value of tha fuiurg recelpts dls(x)untad at a market rat8 of Int8r•8t. Flwthl a$ts cla8sHled as racelvabl8 wlthln one year are not amortiS8d. 10-
MANCHESTER AND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounljng pollcles (Contlnued) Baslc flnanclal Ilabllltl•s Basic financial liabllitles, Inctudin9 creditors and bank loans are Initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt Instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities Classified as payable wlthln one year are not amortlsed. Debt Instruments are subsequently carried at amortlsed cost. uslng the effecfve Interest rate method. Trade credltors are obllgations to pay for goods or seNlces that have been acqulred In the OrdIn course of operations from suppllers. Amounts payable are dassmed as current Ilablllues If payment Is du8 withln one year or less. If not, they are presented as non-current Ilabllltles. Trade credltors ar8 recognls8d inStEally at transactton prlce and subsequently m8asured at amortEs8d cost uslng th8 effecttve Interest method. Dern¢ognltlon of flnanclal Ilabllftles Flnancfal Ilabllitlas are derecognised when tha charltr¢s contractual obllgatlon8 explra or are dlscharged ar cancelled. 1.10 Employee benoflts The cost of any unused hollday entstlement18 racognlsed In the perfod In whlch the employee's setvlces are recelved. Termlnatlon benefits are recognised Immedlately as an expense when the charfty18 demonstrabty committed to temiinate the employment of an employee or to provldo temilnauon benefits, crftlcal accountlng e•tlmats8 and Judgemont8 In the appllcatlon of the charfvs accountlng polldes, the Trustees ar6 requSred to make Judg6rn8nts, 08tJmates and assumptlons about the carrying amount of assets and Ilabllltles that ara not readlly appar8nt from other sources. The estlmates and assoctated assumptlons arg based on hlstorfcal experience and other fa¢tor8 that aro consldered to be relevant. Actual results may dlffer from these estimates. The estlmate8 and underlying 8&8umptlons are revlewed on an ongoing basls. Revisions to accounting estlmates are recognised In the period In whlch the estimat8 Is revlsed where the ravlslon affects mly that period, or in the period of the revlsion and future periods where the revlslon affects both rrent and fulure periods. Donatlons and legacles Unrestrlcted Unrestrlcted funds funds 2025 2024 Donations and glfts Prlson grants 68,754 6,839 19,215 7,240 75.593 26.455 11
MANCHESTER AND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 2024 Sakn cf yJod8 1(M> fund• 2025 fundg R•ntsi Inujma Charflabh acUvlll•• 2025 2024 Dw•dakn and Inwalrment Office Runnlng CcAts Adrnlnl8tratlon 8t2ff Telephu Travel Expens 8,392 3,395 12.745 1,793 13,521 2.693 4.170 15,825 521 11.741 3,310 1575 4h71 9.410 6,580 4539 CoMumable8. o)ffa• etc Tralnlng & Conferen( Pr•mlae* & Swvka• Branch Afflllallon Fees Property In8uranco Sundry Repalrn & Malntenanr Fundra181w &)8ts 183 4,472 2,892 216 1,019 71864 71,997 Sharn ofgovemanco ¢06ts {888 nots n 75,424 74,535 12-
MANCHESTER AND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support Gov•rnanco Costs costs 2025Support costs Govemance costs 2024 Independent examiners fees Accountancy fe88 600 1.960 600 600 1,938 1,938 2,560 2,560 2,538 2,538 Analysed bebhTeen Charftable activltles 2,560 2,560 2,538 2,538 Governance costs Includes payments to the Indepéndent examlners of £600 (2023: £800) for fees. Not mov•m•nt In funds 2025 2024 Th6 net movemgnt In funds Is stated after tharglngl(credltlng): Fees payabl8 for the Independent examlnation of the charlty's flnancial 8tstement8 Depreciation of ownad tanglble fixed assats 8,809 8,392 Tru•t•e8 None of Ihe Trustees (or any persons connected wlth them) recelved any remuneratlon or benefits frc¥n the charfty durtng the year. 10 Ernployoes The averago monthty number of employees durlng the yèar was 1 (2024: 1). Ther6 were no employees whose annual remuneratlon was more than £60,000. 11 Taxatlon The charlty Is exempt from taxatton on Its actlvlttes because all Its incoma Is 8pplled for charftable purposes. 13-
MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tanglbl• fix•d asmts Totsl AIIW2024 416x7 61,534 477,761 Af 31 March 2025 418227 61.534 477.781 l•clatlon and knmi•t At 1 Awll 2024 Dewedakn charyed In th6 year At 31 Alarch 2025 127,007 8,321 eo,118 187,125 8,809 135.328 60.806 195,934 At 31 March 2025 928 281,827 At 31 March 2024 678 288,898 f3 D•btor• Amouirt• falllng du• wnhln on• y•ar. 2025 PrepayThoftt# and accN8d Income 5.498 11.960 17.458 7.863 14 Cr•dltov¥: •mount• falllnq du• wlthln on• y•ar 2025 Trade t78dltorn Olher (xedltor8 Accuals and defernd Inc(xna 5,529 3.632 7.170 5,378 3,621 1fj,331 13,IY22 14-
MANCHESTER AND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Reslrfclod funds The restrlct8d funds of the charity comprise the unexp8nd8d balances of don8tlons and grants held on trust subject to SP8clfic condltlons by donors as to how they may ba used. At 1 Aprll At 31 March 2024 2025 18,562 18.562 Prevlous year: At l Aprfl At 31 March 2023 2024 18,562 18.562 16 Unro8trlcted funds The unrestrlcted fund8 of the charfty comprfse the unexpended balances of donatlons and grants whlch are not subject to speclflc condltion8 by donors and grantors as to how they may be used. These Include deslgnated funds which have been set aslde out of unrastrfcted funds by the trustees for speclfic purposes. At 1 Aprfl 2024 Incomlng Resources At 31 March rosourca8 gxponded 2025 General funds 403.762 115,589 (75,424) 443,927 Pr•vlou8 yaar At 1 Aprfl 2023 Incomlng R•8ourGes At 31 March r•sourc•8 •xp•nded 2024 General funds 421,742 56,555 (74.535) 403,762 17 Anatysl8 of nat a$sets bgtwa•n funds Unr•strfctsd funds 2025 Restrlct•d fund8 2025 Total 2025 At 31 March 2025: Tanglble assets Current 88setsl(Ilabilities) 281,827 162.100 281,827 180,662 18,562 443,927 18,562 462,489 15-
MANCHESTERAND SALFORD SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Anatysls of net assets between funds (Contlnued) Unre8trlcted funds 2024 Restrlcted funds 2024 Total 2024 At 31 March 2024: Tanglble assets Current 8ssetsl{Ilabilities) 289,898 113,864 289,898 132,426 18,562 403,762 18,562 422,324 18 Rolated party tran8aGtlon8 G Cosgrove 18 a trustee of Manchester and Salford Samarltans and a dlr8Ctor of Champlon Consulting Umlted . Champion Consultlng Llmlted supplled consultancy and payroll $8rvlces In th8 sum of £1,656 (2024: £1,380). 16-