Charity Regrstration No. 1173726 Charitable Incorporated Organisation CE011251 WORCESTER SAMARITANS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 WORCESTER SAMARITANS LEGALAND ADMINISTRATIVE INFORMATION Trustees Pauline Saunders Andrew Gibbs Meg Richards Evelyn Brock Pinky Jain Sandra Coopey Cheri Mackenzie Charlty number 1173726 Charttabl• In¢orporntod Ory•nlullon CE011251 Number Prfnclpal offic• 10 Sansome Pla Worcester Worcestershire WR1 1UA Independent oxamlner Kendall Wadley LLP Merevale House 27 Sansome Wdlk Worcesler WR11NU Bank•rn CAF Bank Ltd 25 Kings Hill Aven West Malling Kent ME19 4JQ WORCESTER SAMARITANS CONTENTS Page Trustees, r8POrt Independ8nt examinerfs feport Statement of finanaal aclivlties 10 Balance sheet 11 Notes to the financial Statements 12-22 WORCESTER SAMARITANS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their rep(xt and financial statements for the year ended 31 March 2024. This Charitable Incorporated organisalK￿ was formed in accordan￿ with Central Office requirements to conduct the activities preiiousty undertaken by The Samaritans (Worcester Branch), ¢harty number 244826. and on 1 October 2017 all assets, liabtlities and aciivilies were transferred to this enbty. The financial statements have been prepared in accordan* with the aca)unting policies set out in note 1 to the financial statements and comply with the charivs goveming do(xJment. the Charities Ad 2011 and "Accounting and Reporting by Charities.. Statemenl of Recommended Practice appIl￿ble to charities preparing their aecounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". Objoctlves and actlvltl Hlstory Samaritans was founded in November 1953 to offer sympathetic. caring and cx)nfid8nbal support at any tlme to anyone feeling suicidal or in despair. It was the first 24 hour helpline to be set up in the United Kingdom. There are 201 branches across th8 United Kingdom. the Channel Islands, the Isle of Man and the Republic of Ireland. These branches are maintained and run by over 20,000 volunteers. Worcester branth opened on 3 October 1963 in the Tything. Th8 branch moved to 9 Sansome Place in 1976 and moved again io 10 Sansome Place In 2013 when the branch celebrated its 50th amiversary on 5 Oclober 2013. Until 2016 most branches were financially independent and raised fvnds for thelr running costs and managed reserves. From 2016 branches had the optson to remain independent or affiliate with a central charity. Worcester Samaritans volunteers voted to remain independent, whith led lo the irKX)rporation of the new d)anty on the 7 July 2017, registered number 1173726. Samarltsns. vl$lon. ml$8lon and values Samaritans, vision is that fewer people die by suicide. ￿ work to achieve this vision by making il our mission lo allewate emotional distress and reduce the Inciden￿ of suicidal fee￿ngS and suicidal behaviour. We are committed to the following values: _ Listening Confidentialty Being non-judgmental - Human contact - People making their (Avn decislons The objecllves 1. To be available 24 hours a day 2. To provide a public benefft which gives confKl8ntial emolional supwt for people in d8spalr The aclivlties 1. To provide confidential emots'onal support for people who are ewiew feelings of distress or despair. induding those which may lead to suicide 2. To advance education by providing ￿)cIety with a better understanding of suicale. suicidal b8haviour and the value of expressing feelings Ihat may lead lo sui(ade. The I￿￿teeS have patd due regard to guidan￿ issued by the Charty CommissM)n in decidiry what activi￿ they should undertake. WORCESTER SAMARITANS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achlevements and perforniance Following the Covid years Ihings have i*anged in the volunteer sector. People's working prai*1(￿ have changed along with their priorities. This has led to volunteèrs changing tt*ir commitrnent to regular 5hrfts and what dayl times now suit them. The resulting impact has been a significant number of shift dosures on an unpredidable basis. Despite thi5 we continue to have three recTUitment processes in the year. face to face in the branch and we have wekomed new volunteers into our 14Vorcester Branch at the end of this prO￿S$. This process takes a lot of commitment from all involved in the different aspects of training and supporting our (xlleagues through all of the stsges to V￿rkIng individually answering telephone calls in the brand). Our team of volunteers who support the Listening s(*eme at HMP Hewell have ￿ntInued with their regular visits. supporting Listeners and delivering training to ensure the ongoing success of the scheme. They are wamily welcomed by the Leadership team at HMP Hewell. Sadly. the financial situation which has developed in the UK over the past year has increased the number of often upsetting calls received from callers with no one to tum to, often frightened about their future. Our volunteers work hard to provide an empathetic place for call8rs to share their thou9hts and feelings. Due to the national financial situation the branch has not received as many grants, however the BLT work together with the treasurer to monitor expenditure and ensure that funds are used appropriately. Branch investments (x)ntinue to provlde a sound financial base. Flnanclal revlew During th8 year th& charity received total income of £33.913. This comprised of Indr¥idual donations of £3,261, Corporate donations and Trusl Grants of £15,565, Gift Aid of £1,900. Investment Income of £2.380, Prison Grant £3,096, and £7,711 from various other sources. Expendlture amounted to £32.457. EffeGtivety, income exceeded expeThJiture by £4.063. Total funds held as at 3111 March 2024 amounted to £225.076. This indudes liquld Inveslments held with CCLA amounting to £28.946 cash and £61.531 investment fund. Th8 expenditure budget for the coming year amounts to £40.750. therefore, the cash and investments equats to approximatety 2.2 years. worth of expenditure. The charty is dependent upon donations from the public and Grant Making Trusts to generate the income required to keep the branch open every day of the year for those who need it. The Trustees have considered the most appropriate policy for investing funds and has found that the COIF Charilies Fixed Interest Fund meets their requirements regarding income and Capital maintenance. They consider the return on investments to be satisfadory. Future plans Our strategy for the next five years wli I see us (x)ntinuing to improve the qualty and consislency of the servi(* we offer, achieving greater access to our ser¥i￿S. having stronger connections with our partners and developing ways to probryde evidence of the difference we make. The tharity is now well-pla¢%d to deliver ts objectives for the foreseeable lulure. WORCESTER SAMARITANS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structure. governanco and management Worcester Samaritans is a Charitable Incorporated Organisalion. Wor¢ester Samaritans is an affiliated bran registered as an individual chanty, number 1173726. Its goveming documents indude the branth constitution, branch agreement and operating agreement. The Branth Leadership Team is (xlmwised of the Branch Tfustees (Induding the 8ranch Direrlor) and th8 DepLty Directors. Trustees are eleded by membws of the Worcester branth at the AGM and hold office for a maximum period of six years. Prior to selection, prospective trustees are seen by the Branth Diredor who explains an oulline of their duties. Once they have been appointed, they complete mandatory online training offered by the Central Charity. Currenty there are d8PUties covering selèdion and recruitsn8nt. training, outreach. fa¢ililies. volunteers support and the wison thsleniw 6d￿ne. The tmstees who served durlng the year and up to the date of signature of the financial statements were: Pauline Saunders {Reappointed 20110r2023) Andrew Gibbs {Reappointed 20110r2023) Pinky Jain (Reappointed 20110r2023) Evelyn Brock (Reappointed 20110r2023) Meg Richards (Reappointed 20110r2023) Sandra Coopey (Appointed 2011012023) Cheri Mackenzie (Appointed 2011 or2023) Recrultment and appolnlment of new trustees The minimum number of trustees shall be three and the maximum number of tru$tees shall be thlrteen. The trustees of the charity shall comprise: . Branch Director - A trustee selected by the Members following a proc835 approved by Samaritans Central Charity, with the role of secretary and treasurer being elected and up to eight additional trustees elected by the Members,. and - up to two Co-opted truste85 appointed by the trustees. so long as the total number of trustees does not exceed thirteen. As a means of induction new trustees are provided with an infomiation pack and a￿ required to complete on4ine training to cover their role as trustee. Infomiation provided includes the Charities Commission publication CC3(a) describing the responsibilrties of tharity trustees. and delails of the constitution and govemance required, which is specific to their branth. The on4ine training package Is readily available and has been designed spedfically by th8 Samaritans Central Office ¥￿th all need$ of trustees in mind. Oryanisatlon of the Worcester Branch Worcester Branch operates from a building that it owns at, 10 Sansome Pla(￿, Worcester. Calls are taken on Ihe telephone. Days are dmded inlo shifts. each shift having a shift lea)rporated Organisation. The prinicapal address is 10 Sansom8 Place. Worcester, WR1 1UA. 1.1 Accounung convontlon The financial statements have been prepared in accordance with the tharivs [goveming documentl, the Charities Act 2011 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effecaive 1 January 2019)". The charity is a Public Benefrt Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for tharities apptying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash FI(r￿. The finanaal statemenis are prepared in sterling. which 1$ the functlonal ￿rrencY of the tharity. Monetary amounts in th8S8 financial statements are rounded to the nearest £. The financial statements hav8 been prepared under the historical CA>St convention, modtfi8d to Indude the revaluation certain finanaal instruments at fair value. The prin(xpal accounting poli(aes adopted are set out below. 1.2 Golng concorn At thè time of approving the financial siatements. the trustees have a reasonable expectation that the tharity has adèquate 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 statements. 1.3 Charitablo funds Unrestricted funds are available for use at the dis(xetion of the trustees In furtheranc8 of their charitable objectives. Restricted funds are subject to specrfic conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds ale set out in the notes to the financaal statements. IA Incom• Income is recognised when the charity is legally enmled to it after any perf0mlan￿ Conditi'ons have been met, the amounts can be measured reliabty, and it is probab18 that incA)me will be r￿1ved. Cash donations are reo)gnised on {￿elpt. Olher donations are recognised once the charity has been notified of the donation, unless perforn￿n￿ ￿nditionS require defeTral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otheTh¥ise rf the charity has been notified of an impending distribution, the amount ts known, and re￿ipl is expethl. If the amount is not kntrwn. the legacy is treated as a contingent assot. 1.5 Expend￿Tr abilities are accounted for at the point al which a cxmtratxual Obr￿atiOn has b88n fuffilled and a liabilty vests on the charity. 12- WORCESTER SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounllng policles (Continuodl 1.6 Tangiblo fixed assets Tangible fixed assets are initialty measured at cost and subsequenty measured at ￿st or valuation. net of depreciation and any impairnient losses. Depreciation is re￿gnised so as to write off the c4)st or valuation of assets less their residual value5 over their US8ful lives on the following bases: Freehold land and buildings Fixtures and frttings 2% on cost for buildings. land is not depreciated 20% on cost The gain or loss arising on the disposal of an ass8t is detemiined as the difference between the sale proceeds and the carrying value of the asset, and is recognised ¥) the statemanl of financial activities. 1.7 Flxed assot Invutmènts Fsxed asset investments are inits'ally measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net incomel{expenditure) for th8 year. Transaction costs are expensed as inoirred. 1.8 Impalrniont of fixed assots At each reporting end dale, the charity revrews the carying amounts of its tangible assets to detemiine whether Ihere is any indicalion that those assets have suffered an impaimient loss. If any such indication exists, the ￿cOverable amount of th8 asset is estimated in ord8r lo detem)ine the exient of the Impalm￿nt loss (if any). 1.9 Cash and cash aqulvalents Cash and cash equivalents indude cash in hand, deposits held at call wilh banks, and other short-term Ilquid Investments wlth original maturities of three months or less. 1.10 Flnanclal Instruments The charity has elected lo apply the provisions of Section 11 'Basi¢ Financial Instruments. and Secllon 12 'Other Financial Inslwments Issues, of FRS 102 to all of its fjnancial instruments. Financial instrurnenls are r8cognis8d in the charitys balanca sheet when th8 charity becomes paty to th8 contrathial provisions of the instrumenl. Baslc Ilnanelal assets Basic financial assets, which indude debtors and cash and bank balances. are intlially measured at transaction price induding transaction costs and are sub5equenty carried at amortised rx)st using the effective interest. Financial assets dassified as receivable within one year are not arnortised. Bas1¢ financlal liabilities Basic financial liabiltties. including (Tedilors are initially re(x)gnised al transaction. FinarKxal liabilities classified as payable within one year a￿ not amortised. L)erpcognition of financlal Ilablllues Finan￿al liabilrties are derecognised when the tharity's CA)ntraLaual obligalions expl￿ or are discharged or cancelled. 13- WORCESTER SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Critical accountlng estlmates and ludgements In the application of the charitys accounts'ng polic4es. the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilitie5 that are not readily apparent from other sources. The estimates and associated assumpts'ons are based on historical experience and other fadors that are considered lo be relevant. Actual results may differ from these estimates. The estimates and underfying assumptions are revFewed on an ongoing basis. Revisions to ac￿unting 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 Whe￿ Ihe revision affects both Current and future periods. Income from donatlons and legaclos Unrestricted Restrlcted funds funds 2024 2024 Total Unrnstrlctèd Restrlctad funds funds 2023 2023 Total 2024 2023 Donations and gffts Other 11,000 11.637 8.321 15.068 9,321 15.068 11,637 22.637 22.637 23.389 24,389 Donatlon• and glftl GVIR Grant Malvem College Deritend Inlernational Ltd Doncasters Ltd Hanbury Church Monsol St John Baptist Church Tumer Trust Lloyds Foundation Cadbury Trust Havrthome Charitable Trust The Patrick TNst 2.150 1.175 1.148 1.148 100 2,150 1,175 1,148 1,148 100 1,000 100 2.000 500 11)0 11,0 8.321 9.321 Income from charitable a¢tivltlo8 Rmtrlcted funds 2024 Restricted funds 2023 Prison serlices - restricted incomè 3.096 5,453 -14- WORCESTER SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Other tradlng acllvHles 2024 2023 Fundraising events 5.800 1.244 Investments 2024 2023 Income from listed investments Inlerest receivable 1.001 1.379 1,536 507 2.380 2,043 Expendltur• on rnlslng funds Unrestrfcted Unrn8trlctsd fund• fund• 2024 2023 Fundral8lng and publl¢lty Advertising Other fundraising costs 198 804 1.002 15- WORCESTER SAMARITANS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitable actlvltles Brdnch Running Prfson services Total Total 2023 Depreciation and impaimient Premises repairs and renewals Printing, postage and stats'onery Telephone Heal, light. water and insurance Housekeeping Volunteers expenses Training and conferences Parking Sundry expenses Bank charges 4.877 2.425 122 2,024 4.310 2.810 1,193 163 1,080 55 4,877 2,425 122 2.024 4.310 2.810 4,321 163 1,080 55 4.883 2.031 440 1,886 4,695 2,867 4,709 78 3.128 417 72 19,119 3,128 22.247 24,938 Share of govemance costs (see note 10) 10.210 10,210 10.994 29.329 3,128 32,457 35,932 Analy818 by fund Unrestricted funds Restricted fijnds 29,329 29,329 3,128 31,424 4.508 3.128 29,329 3,128 32,457 35,932 For the year ended 31 March 2023 Unrestricted funds Restricted funds 31,424 31.424 4,508 3,508 32,424 3.508 35,932 Trustees It is the policy of the Charity to r*mburse in full, alt expenses property incuTrgS by its volunteers in connedion with its charitable activities. The Charltys Trustees. those who serve on the Management Committee, are reimbursed expenses in accordance with that policy in ￿)mmOn with all other volunteers. the total amount induded in volunteers. and direclorfs expenses which relates to 1 {2023- 1) trustees being reimbursed is £409 (2023- £540} for mileage, postage. ststionery. telephone, property repairs and sundry expenses. Imiere personal circumstances pern)it expenses are gift aided bad( to the charity and induded in donations. The Samariians has ￿ntraIty effeded Professional indemnty insurancè to proted employees, Trustees. Directors and othpJ volunteer members of all Sarnalitan bran(*es. 16- WORCESTER SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 10 Support ¢¢Mts Support Govemance costs $ts 2024 2023 Basls of allocatlon Independent &Yamination Contribution to Samaritans G.O. 1.320 Governance 8.650 9.674 10.210 10.210 10.994 Analysed between Chatitable activities 10.210 10.210 10.994 Govemance costs inctudes payments to the a￿ountants of £1.440 {2023 - £1,320) for the conduct of the independent examination. 11 Employe There were no employees durSng the year. 12 Not {10$8•8)Igalns on Invoslments 2024 2023 Revaluation of investments 2,607 (3,708) 17- WORCESTER SAMARITANS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Tanglble fixed assets Fv••lHAd land FlxturnB and and bulldln ffttlngs Totsl Cost At 1 April 2023 129,037 57.408 186.445 At 31 March 2024 129,037 57.408 186.445 Depreclallon and Impalrnwnt At 1 April 2023 Depreciation tharged in the year 16.867 1.875 49.399 3.002 66.266 4,877 At 31 March 2024 18.742 52,401 71,143 C•rylng amount At 31 March 2024 110,295 5,007 115,302 At 31 March 2023 112,170 8,￿9 120,179 14 Flxad asset Investments U$t•d Inve•lrnents Cost or valuatton At 1 April 2023 Valuation changes 58.924 2.607 At 31 March 2024 61.531 C•rrylng amount At 31 March 2024 61,531 At 31 March 2023 58,924 15 Oobtors 2024 2023 Amounts falllng due wlthln one year. Prepayments and acC￿￿d income 2.5 6.103 18- WORCESTER SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Creditors: amounts falling due wlthln one year 2024 2023 Accruals and deferred income 2,624 2.502 17 Rg$trl¢tsd funds The restrided funds of the charrty comprise the unexpended balances of donallons and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 April 2023 Incomlng Rasources At 31 Ma￿h r•sourco8 ex￿nded 2024 Prison Grant 6,349 (3.128) 6.317 Prnvloug year. At 1 Aprfl 2022 In¢omlng rn8ource8 Rosources At 31 March exponded 2023 Prison Grant Molson 5,453 (3,508) (1.000) 6.349 6.453 (4.508) 6,349 The prison grant represents fijnds received from Samaritans General Office to cover costs Incurred in Nnning the 'Listener scheme. in local prisons. Molson funds were received to purd)ase thairs. 19- WORCESTER SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Designated funds The unrestricted fvnds of the tharity ￿mplIS8 the unexpended balances of donati￿8 arKI grants which are not subje¢t lo swific Conditions by donors and grantors as to how they may be used. These indude designated funds which have been set aside out of unrestri(led funds by the trustees for speafic Pu￿Se5. IAov•ment In fund• Balanc• at Incomlng R•souru• Balanc• al R•8ourc•8 B￿anc@ at 1 Aprll 2022 t•sour¢os •xp•nd•d 1 Aprll 2023 •xp•nd•d 31 ￿•￿h 2024 Land and Buildings Property Improvement and Training 114.045 (1,875) 112.170 (1,875) 110.295 18,545 (3.(X)8) 16.537 (3.002) 13.535 132.590 (4,883) 128,707 (4.87T) 123.830 The Charrty assigns the freehold land arrfl buildings held to a d8signat8d fund. This is done to ensure that tha Charity will have a suitable level of reserves to meet fvture depreciation costs relating to these tangible fixed assets and to recognise the fact that future deprectation charges will not directty affect the net operating capital of the Charity. Additional sums are also set aside for future improvements and for the furtherance of training programmes. uJ*o oa>0 WORCESTER SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 Related party transacllons There were no disclosable related paty transactions during the year (2023 - none) other than those as shown in note 9.