Charity Regi8lJation No. 1173728 COVENTRY & DISTRICT SAMARITANS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
COVENTRY & DISTRICT SAMARITANS LEGAL AND ADMINISTRATIVE INFORMATION TruJtee8 P8tri(i8 Durlwn Kgnneth Mark Nthvbdd Mithael Belinger ch3naIn8 Nlligan Jane M Nlckerson To 01.072023 Fm 01.072023 Charlty nunknr 1173728 Prfnclpal adqkM• 57 ljknr Str88t Coventry CV5 6ER Indendent examln•r Azets Autht Servk*s 3Mc Mlddlemarch Bu8ln888 Pk Slskln Drfve Coventry CV3 4FJ
COVENTRY & DISTRICT SAMARITANS CONTENTS Tru8tees' report Independent eyamlnerfs rewrt Statement of financlal aclivkns Balan 8heel Nrtes to the financFal ststen*nts 8-15
COVENTRY & DISTRICT SAMARITANS TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Th8 trustees pr8sent th8ir r8POrt and fjnancial staternwts th8 year and$ 31 March 2024 Thg flnandal statements have been prepared In ac£ordan Vth the a(xx)untlng pollct85 Set out In nots 1 to rfflancial slatements and rnmply with the chariws goverrllng douJmen( the ChaiTties Ad 2011 and 'Accwnting and Rewting by Chartii8s: Statemant of ReC(Thnded PrnctiC8 applicable to charities preparlng thelr aCccnts in accordan wilh the Financial Roportlng standa appll(¥bl8 In lh8 UK and Republlc of ITelarKI (FRS 102) published in October 2019. ObJecllvo9 and aGIMtI Th& charltr¢s objerts areto en8ble Tson8 in Coventy and Dlstrkand the surroundlng area, as 11 88 elseWre, WI experiencing feelings of distress and despalr, Includlng those who may be al rfsk of suldd8. to r8ceive confidential emolion81 gjpport at any time of the day or nighc In dertO Improve thelr mental health and to r8dur th8 inciden of wicide. To promot8 8 b8tt8r und8rntsnding in 8o¢lety of sCIde, sulddal b8havtour and tha value of axpr88slno feellNJ8 whlch moy OtheThYl8e lead to suldde or Irry)alred mentsl h8sIth. To collaborala wlth and 8UPPOrt Samarfian6 cantral drIty Its affillatsd brench88 In fulfilltng obJe(th88. Our m1881on18 to reduce the feellng8 of dlstres8 Cfl818 that Can lead to 8ulddg, Increa88 atXaSS to Support peopb In dlstress and crfsts, reduce th8 risk of S¢[de In speofic 8ethng6 arKI vulnerable groups and influe¥ govemm8nt and othor agendas to tske &Uon lo red8 8ulcld8. Th8 Samarftans of Coventy and Dlthct provld8$ c(mfid8ntlal erntional 8UPPOrt to P6x)p19 who are In dlstress or d88pair, or Wt are feellng suldd81. Th8 8er¥IlS av8llable 24 Ix)ur8 a day, every day. for contact by phm8. mall or (line chat. We hold the followin9 valu88 at tha corn of our serAce: Listening- oxplorfTrJ fvolings allevlatss di6tres8 helps people to reath a bgttgr undBf8tsnding of the1r8ltsll d the Option8 On to them. Confidentlallty- If pacgle feel safe, tw are more Ikely to b• open al)out tholr feellng3. Non4udgemenlal- we want people to be abb to talk to US wlthouifoar of prejudi lx reiecllon. People making ihoir ded8lorts wher8v8r p088lbl8- wo bellgve peoplo have the rfght to find thelr own soluti)n d 18lllThJ th8m what to do takes resKnnsibilty away from thn. Human o)ntaGt- gmng people tlme, un(fvkled attenllon and empathy rne8ts a fund8Thntal emotlon81 naed and reduoes dlstre88 and despalr. People can get In tch about anythlTrJ vth5ch Is tlts111 them, rm) matter how large or small the issue. Wh8n people contsct us, give them an opportunty lo talk about any Ihoughts orfeelings they may have. We belleve th8t exploring fe81ing8 alleviates distress and helps pe(ple to reach a better underanding of Iheir situation the opts'ons open to thern. If a caller confirms they have sui¢idal thOJhts orfeelings vm will explore the exient and depth of th689 feellngs. The trustees heve p81d du8 regard to guidance issued by Ihe Charity Commission in dectding what adivibes tho thatlty should undertak8.
COVENTRY & DISTRICT SAMARITANS TrUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 hievements and porforni&nc• Our organisatlon has been providing emotional support to everyone who needs It for 60 yea. Our branth. Coventy and District Samaritans. opened In 1964. &n those 8aty days, people ar8 talklng more openly about mentsl h88lth. eTn(Iltonal wellbelng and 8ulcide than ever befor8. As mentsl health and emotlonal wellbelng has become a central part of the publlc o)nversatlon In what has contlnu8d to be a dIfficU and Challenglng year. it has hlghllghted the work S8m8rftsns does. We contlnued our Ilstenlng seNlce throughout the pandemlc and are now conttnulng to resFond to calls refledlng the Impact of the pandemlc on the nallon and rfslng Inllatton costs In addltlon to th8 nature of calls have aNvay6 responded lo. Over the past 12 months. volunteers at Coventy and Dlstrlct Samarttans have responded to 18,195 Incornlng calls taklThJ a totsl of 5,029 hourB. They a180 m8d8 84 outgolng (xlls and responded to 84 Slrtce Covld restrlctions wore fvlly Ilfted In February 2022 have been able to bulld up our outreath work and have partlapatsd In the followlng: Awarene88 ra181ng events: Ear18d¢)n Fe811val, Coventy aty Coundl Offices. Talk6 to Travel c1)S and Rotary Clubs. Awareness ralslng rnaterfals supplled to 2101 S8condary Sthool. Rallway stadon vlslts to Coventry. Rugby. Nuneaton and Tlle Hlll 8tatlons. In addttlon. we have dlsblbuted Illerature lo Llbrarfes kn Coventy and 8180 to Food Hubs. We provlded awaren&88 relslng 8lgnag8 giving detsi18 of our Ilst6nlng $8NI(* 8t Coventy Rugby GrouNI (2023r2024 season.). Durfng the year we contlnued our'bad( of the bus. signage ging dets118 of our Ilstenlng servlce on bus routes coverfNJ the Coventy. Nuneaton and Rugby areaB. Wa ¢(tInue lo attend rnultl agency nalwork meetlngs of thq Coventry and Warwlckshlre Sulcld8 Preverrtlon Partnernhip, and are maklng contacts wlth WaThvSckshlre Pdlce. Throughout the reporung year we have conunued to fadlltate ts runnlng of a Ustener Schem8 at HMP Onley and HMP Rye Hlll. Our Prfson Team has 9 members and we regthTly vlslt IN)th prisons cm a rota basls. Although very dlfferent estsbllshments. the effect of Covld and kKkdown1s Stlll havlng an Impact on Ihè way the schemes run In both prlsons. However, In March 2023, YK 5elerted and trained 11 new Llsteners at Rye Hlll. Over the past 12 months the Listeners at Rye Hll have tsken 1,071 face to face ffitacts from fellow pr180ner& Iolalllng over 674 hours of Ilslenlng. Th8 Sch8m8 at HMP Onl8y has b88n mLKh 8lcwr to recover at the moment taklng only a fracknn of the number of wntarjs taken before IoGkdown. We (x)ntinue to work vAth the prlson management to get th8 scheme back on traca(. Our drIty shop 18 part of our premlses and provlde8 u8 an Incun8 byhlch CA>V8fB the major part of o running costs. The revenue generated through th8 shop rem81ns consistently strong thanks to the ganerous donations from the public. our dedic8led team and our tydl StOMers. Our e-bay shop contlnues to add a slgnlflcant contrlbullon to our income despite the expanslon of other (thannels such as Winted for second hand dothing. Volunteer Nmb8rs forth8 shop are very healthy enabling us to open 6 days a week and rnalntaln our frIend presence in the kncal r/)mmunty.
COVENTRY & DISTRICT SAMARITANS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Flnanclal rnvlow The finandal statements for year show that tho charity made a 8mall surplus of £11.850 (2023- 8urp £14,576). At the balance sheet date the chariws reserves vffte £653.50912023 - £641,659) of whlGh £358.120 (223 - £364.338) are represented by the restricted funds. Over th8 Past few y88r8. bullt up OUT reseNes to embie us to Ixry out a major refurbl8hm8nt of our branch ich vras mPleted in 2019. Our aim was to then bull d wr res8rv88 back up to around 6 months operat¥)y COBts but du8 to E-b8y S8le8, un8XP8ctsd legaoes. donatiryffj )d fundralslng by volunteers and <x)Ileagues we have re8erv88 in 8xc8ss of our pollcy. The Trustees have agreed to allocate a fund of £100,000 in 2024r2025 for addItn81 Oulreach project8 and assist ts Central Charity with tho cost of tha thangewOV8r of tslephon88 to VOIP .in the branch. In addition, we are seeklng to grow our Nmber8 and activities. Thè charfty ha8 no fund8 In defictt. Wo are a golng crncAm and do not hav• ary c¥)n¢m8 wSth ow eblllty to <%)ntinue our adlvitl88. Our prindpal fom of fundrBlslng 13 vla our tharlty shop. We alw seek $upwrt from local and national Irusts, tharittes org8ni88ttons and our volunteers also fundrnl88 or make don8tlon8 to thg branGh. We gratefully 8cknovA8dg8 th8 d8th>n8 and18g8des recelved In 2022024 vnteerS (A Coventry and DIBtrlct Samarlan8 29th May Charitab18 Trust An8ty and Shllton Wl Bwjlnton Allotments A880d8tlon C8th8rfn8 M8118 Coventy Llon5 German Lutheran Churth Covgnty Hlnckley Soclal Club Mithael Mogan Pet8rf5 Fri8nd8 Rolary Club of Arbury Spencer Gardngr- Debra Knlghton The DI8 Stsrtln Charltsble TnJBt Tho Parlsh Churdl of St John the B8pUst West M8rda Trefoil Gulld Donations in memry of Mrward tk)nors vla, Enthu88 Onlin8 , Much Loved, Go Fund Me, Paypal Glvkng Fund Donatl(#18 vla Amazon Smile aOUnt Colle(*irA) at Delia Buiion Charlty SBle, E15za Jade. Mdt Farm, Flnham Perk School, Sarah Mllllcan Con¢ Earfsdon Feslival, We ad(n(xvledge wlh thanks to Cn8 8uppJrt we re[1Ved from Coventy and W8rwithshTre Clkni(¥l Commissioning Group. We are extremely grateful to the Builders Merchant Federation WIK) allow us to use their excellerrt premlsos completely free of charge for all our training and confer8nce needs whiGh rEpresents 8 major Savings to u& The Irustees have asseed thg major risks lo lh8 drIty is exp(Bed, and are 8Blisfi8d that SJ8tthns a In place to mlligate exposure lo the major risks
COVENTRY & DISTRICT SAMARITANS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structur•. govemanc• and management The charfty IB a Charftable Inrporated OrganlsatKJn and Is gov8m8d by 118 con81itirtion. The trnstees y41 served during th8 year and up to the date of slgnatura of the )Inandal statements were: Patrda Durtpm Resloned 01.072023 Kenneth Mark Newb(Ad Apnted 01.07.2023 Mlthael B8lling8r Chamwlne Mulllgan Jane M Nlckerson The trusteas ar8 all Samaritan voluntsers. The use of the term "Directorf for the voluntser vtho leads the organi8ats.on do88 not mean th8t h8 or 8he holds the respon81bll1e8 that thls term would imply in conwany law. Under the constitution the truste8 board comprisas of th8 branth dir8ctor, a trust08 electad by the MornbBrs the role of trpa3urer and a trustee elected by the Meners the rol8 of $8cr8tary, or on8 tru8teo ele(ed by tho Memb8r8 to serve a8 both secretary and treasurer Bnd up lo elt addltional trustees elèctsd by the Menkners. 11 also has th8 power to COwOPt up to iwo addftional trustee3 (currently none). The branch dlrector $gr188 a thre8- year tonn. Ele(od m8rnLrs 8orv8 for 8 maxlmum of slx C[88r¥0 years and are subjoct to oieGlion annually al the AGM. The Irustee Ixjard are responsible for thg branch'8 compl1an wth charlty, employment and other relevant stabjtory requlrements. They are responsible for ensuriryJ ts chartty Is Solvent and welkrun and that 18 dgliverf the charitable ouic#)me8 for the bengfft of Ihe publlG for wtdch it has bgen 8et up. In linè with Chaiity Commiss#)n gLMdelin8S, tralning matsrfals are mado availablg lo newly appolnted trusteas on thelr role8 and responslblkn to supplem8nt the online programme created by tha Samaritans Central Chaty. The branch Is 18d by 8 branch 18adershlp t8am and some Trustee rneeting8 are held concuyrenty wkn the 188der8hip team. Tho dlrector of the branch [8 8eleded for thre8 y88r8. A fom81 appointmnt Is mwje by the Sarnarilans central charity tru8ts8 bo• follobNlng consultallon wllh mernbar of ts brnnch. The threctr Saloctg a numbor of daputy dlrector8 to 8uppL¥I tdm or her thjrfng thglrtorn of office. The prfmary role of the dlrector Is Ihe Inanagent of the brarth. There IB speclal empha818 on th8 provlslon ol htgh-quallty and con81stont re to those who contsct Samns as vrnll as 6UPPOrt to the volunteers who provldp thls care or support the yrk of the branch In olher w. All w)sts are nd. The only omploy88 of th8 branch18 a part41me cleaner. The Irust8e8' report W85 approved by tha Board ofTru8te6s. Kgnnelh Marf( Id
COVENTRY & DISTRICT SAMARITANS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COVENTRY & DISTRICT SAMARITANS I report to the INste88 on my examlnab'on of the flnancial staternts of Coventy & Dlstrfd Samaritans (the charity) forthe year ded 31 March 2024. Respon8lbllHl•8 and basls of report AS the trustees of the tharfty you ar& responslbl8 for th8 preparatlon of the finanual 6tatemerbts in a¢ord8nc8 ith the requrements of the Charrbe5 Act 2011 (the 2011 Act). I report in r8SP8Ct of my axaminatlon of th8 charitys financaal stat8ments carrted out under 8edlon 145 of the 2011 Act. In c8rrying out my examlnallon I hav8 followed all the app1[blo DlrectEons glv8n by th8 Charlty Commlsslon under Section 145(5Xb) of the 2011 knL In(knpond•nt gxamlnorf8 Statomont Your attentlon Is drewn to the fact thot the ha8 prepared thanclal 6tatsrnts In aco)rdanGe wlth Accounting and R8wrting by Charltles preparing thelr aCC(nts in accordanc? with the Finandal Reportlng Standard appli(xble In the UK and Republic of Ireland (FRS 102) In preference to the Accounlry and Reporting by Charities: Slatemont of Recommended Practtce iS8ued rm 1 Aprll 2¢J05 whlch Is referred to in th8 extant gulations but has now bean wlthdrawn. l understsnd Ihat th[$ has b88n done in ordertrfinandal st8t8ments to Pde a true and falrvlew In acrdanCe wllh GenerallyAcceptsd Ac%ounting PraGt1 offeLvefor reFM)rting p8rfod8 beglnnlng on or8ft8r1 January 2015. I have completed my &x8min8lon. I conlrni that no matter8 have cryne to my attenti in nneCtIon wtth thg examlnalSon glving m8 cAu88 to b8118v8 th81 In any material respect: accountlng record8 were not kept in respect of the charfty as requlred by soclion 130 of the 2011 Act: or the lknandal statsm8nts do not 8CCA)rd with those re(x)rds" or th8 flnandal stat8ments do not ojrnply wlth 8ppllcab18 r8quir8ments concerning the form and content of aCUnts set out in the Charities (Accounts and Rep(*ts) RegulatFon8 2008 Other than any r8qU1reThnt that th8 acUnts glva 8 true and fair vlew whlth 18 not a matt8r rA)n8ld8r8d as part of an Independent examination. I have no concems and have comg across no olher.n4attern In crymedion with the 8xaminatton to whkh attentlon Should be drawn in thi8 report In order to enable a prerUnderSt3nthn9 of thè fin8nci818t8t8m8nts to be mchad. Robert Anderson FCA knts dI1 seIce8 3Mc MIddlem8 PAlnesS Park &8kin Drive Coventy CV3 4FJ
COVENTRY & DISTRICT SAMARITANS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlctsd ReslrtGt•d Total Unrestrlrted Re6trlcted fund• funds funds 2024 2023 2[)23 Tolal 2024 2023 Donalions and legades Olh8rtrading a(vitses Inveslments 40,606 52,194 53,864 3,736 52,194 3,736 T•)tal kn¢<rn 93,647 93,647 dftu Rai4irvJ funds 3,458 2.733 2.733 Charftable aclfvltl86 72,922 0,218 79.140 70.120 6218 76,338 Total ro•ourc•• exponded 76,380 6,218 T2,833 6.218 79.071 Not Incom•l<oxpandllur•) for tho yoarl N•t movomont In fund• 18,068 (6,218) 11,850 16,218) 14.576 FuThJ balanS at 1 hpil 2023 277.321 364.338 641.659 256.527 370.558 827,083 Fund lane•S at 31 March 2024 295,389 358.120 653.509 27T.321 364,338 641,659 The stwnent of flnancial actlvbtles Indudes all and IDS8eB recogni3ed in thg year. All Irme and expendlture deriv8 frcyn ntInuIng acmes.
COVENTRY & DISTRICT SAMARrrANS BALANCE SHEET AS A T31 MARCH 2024 Flxed 88•0ts Tangible assets 12 441,448 447,666 Debtor8 and prwm8nts Cash at bank and In hand 13 6.951 221,064 221.171 228,015 Crndltors: amounts falllng du• wlthln one year 14 (15.954) (31261) Net rrent a8sets 212,(1 193.993 Total a889ts1088 cwr•nt I1ftE•l e41,859 Inct)mo fund8 Restricted fu1$ Unre8trtdod lund8 15 358.120 295,389 277,321 653,509 641.659 The finarKial 8tatements approved by the Tnkns on ......................... K8nn8th Mark Newtx) Tru8ts0
COVENTRY & DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollclas Charfty Infomatlon Coventy & District Samarttans Is a Charitable Incorporated Organisatlon (company number CE011252) and 8 istered charity (tharity number1173728). 1.1 A¢countlng conventlon The ffinandal statements have b88n prepared in accordance wlth the tharlt5I5 governng document. the Charities Act 2011 and 'Accounlng and Reporting by Charftles: Ststem8nt of Recommended Practice applicable to charilies preparing thoir accounts In acLxKdance with the Flnanclal Reportlng Stsndard 8ppli¢abl8 In the UK and Republlc of Ireland (FRS 102) Issugj in October 2019.The charfty b a Public Benefit Entity defined by FRS 102. The charfty has tsken advantage of the I0vlon In the SORP for ch8rlll88 appfyfjng FRS 102 Updats Bulletin 1 not to prepare a Slatsnt of Cash Flow& The financial 8tat8m8nts have dgparted the Chariues (Accounts and Reports) Regulalions 2008 only to the extent requlred to provide a true and fair vlew. Thk8 d8parture h88 involved follovlnB the Ststsment of Remmmended Pracuce for charitiOB applying FRS 102 rath8r than the version of the statenI of Recommended Pracllce whith is refefred to In the RegulatIrS but MIMch ha8 slnc8 b89n withdrawn. The finan<x816t8t8ment6 ar8 prepared In 8terflrvJ, whlth Is thg fundional (yjrrency of the d)arlty. Monetary 8mounts In these flnanclal statements are round8d to tho newest £. The financlal statoments have been prepw8d urKl8r the hlstorfcal cost conv8ntion, nlINed to Include the revaluatlon of freehold properues and to indud8 Investrnent properties and certain financaal in8truments at falr valu& Trte principal accounling pollcias adopted are set (yjt below. 1.2 Golng concern At the tlm? of 4pprovlng tho fflnanclal Statern, the trus have a rwJonable •xpoctaYon that th8 charSty has adequale rosourcgs to contlnue In operatlonal exlstence for the foreseeable future. Thus, the tru8to8s continue to adopt the golng (xJnc8m basls of accounting In preparlng the financl818tstem8nts. 1.3 Charftablg funds Unr88tr1cted funds avallable for use at the dls(¥etlon of the trustses In furtherance of tholr chwltable ObjeVe ReStrIc fiJnds are subject to srwffio o)ndltlons by dornrs as to how they may be u88d. The purpo888 and uses of the re6tr1cted funds are set wt In the noto5 to the finandal statements. Endowmantfund8 ar8 8ubJe&tO 8P8dllc (g)rKlltlon8 by thnots th8t th8 capltal must be malntslned tythe tharlty. 1A Incom• Income is re(wnlsed when the charlty Is18gally entitted to it after any PBrfDrnBrtce condiiions havè been mg( the amounts can be measured rellabty. and it 18 probable thal in<x)me will be received. Cash donattons are recognised on receipt. other donatlons are recognised once the charity has been notifigd of the donation. urbless perfomiance conditions require defen81 of tha amount. Income tax re¢)Mrable In relation to donation5 reived under Gift Aid ordeeds of covenant is recognlsed at the tlm8 of th8 thnallon.
COVENTRY & DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Aecounting pollcias Legad8s are on receipl cy otherwise rf the thrity has be8n notified of an impenthng dlstrlbution, the am(KJnl is known, recelpt15 expe(led. If the amunt is n(A known. the legacy is treateLI as a ry)ntingent 1.5 Expendtture Liabilities are recognised as SODn 8s there is 818gal or vclIve oNwation Cornm1 lh8 charity to pay out EXpendIr6 18 induded on the baBI8 of ts amourfB paya)18 In r88p8ci of the year, and ewdiNJly Indud88 ethors unpad and expendllure accru8d bjt not bllled at the y8ar end. CTrwrftabie oxpth)dliure Includ88 ts dlrert Costs of the 8thitse8 and a proportiwte alloc4Oon c18UPWt cost8 Indudlng admlnlthtlon and estab118hm8nt oxpen808. Govemance costs are thos6 41cwred In c£ffjnecaton wfth the goveman( of the charfty Itself (xynpllanca wlth congtiluuonal and stalutory requlrements. 1.0 Tanglbl• Ilx•d a•Mts Tanglble ffix assets are Inhblly WUred at cost and 8Ub88qTrtty m888ured at cosi or valuatlon, not of d8preGlallon and any Impalrment losse& DepreciatK)n is re(x118180 88 to wrlte off the cost orvaluation of a88et8 Iwa8 thelr l&jaI value8 over Ihelr U88ful live8 on the foll(Ming ba888: Freehold IWKI and bulldlry8 Fixtures and fftliTrJ5 2% 8traight tkne 15% reducl)YJ b8lanca The gain or1038 ari8Sng on the dlsposal of an asset 18 detemiinod as th8 dIfferen between the sale woca8d8 and th& ¢xrrying value of th6 assel. and is recognl8eAI in ngt In(x)m81{expendliure) forts year. 1.7 Impalrmont of Ilxod a•wt• Al each reportlng end d8te. the tharfty rwl8w8 the (xrrong amounts of118 tanglble 8888ts to detemilne whether there ts any Indl(atlon that thoge assets have 8uffered an ImpainTnI tO3B. If ary Suth indlcation 8xl8ts, the rgcoverable arnunt of Ihe asset18 eslimated In der lo drmine the exienl of the Impairment1088 (rf ary). 1.8 Cash aftd M$h •qulval•nt8 Cash and cash equivalents indude cash in hand, deposlts held at call with banks. ot1 short.term liquid Investm8nts with orwJln81 m81urities of Ihm months cy less. ba[ overdrafts. Bank overdrafts are shown within borrcwings in cuffeni fmbllllles. 1.9 Flnan¢lal In6trum•nt• Th8 d)arity has ele(*l to appty the prov181ons of S8ctton 11 'Ba8k Flnandgl Instruments. and Sectlon 12 'Other FlnaKial Instruments Issues. of FRS 102 to all of lis finandal Instrurnents. Financial are r8cognls8d In th8 drty5 balanca str when the charlty betonm party to th8 Contrac81 provisth)ns of the instrument. Flnancial assets and liabiltheB are offsgt. with the n8t amounts pre$tsd In the fr18n¢ial statements. vthen there 16 a legally enforceable ht to set off Ihe reGognised amounts and there Is an Intentton lo setue on a net basis or to realise th9 8&8et and setue Ihe liabilty SirNllan8cIy.
COVENTRY & DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 AntIng pollct Baslc )7nanclal assels Basicfinancial assets, whlth Indude debt0 aThJ cash and bank balan(, are Inlllally rneasured atts3ns&Xion prico induding transth (f)st8 and ar8 subs8qU8ntly Cied at arnortised cost using th8 effe(iv8 intar8St unless Ihe 8Trangement 4X)rllute$ a financing tran8aGtK)n, re the transaction is m88sured at tho 88ent V81ue of th8 fuiure rec8W dlscount8d at a market rate of inter88L Fancl 8S80ts cla88ified 88 receivable within one year are not amortised. Baslc ffnanvol li•bHItio8 Basic financial liabilitr'es. induding creditors and bk loan8 are Inllially r8cognis&l at tr8nsacllon prlce unless Ihe arrangament constitute8 a fin8ncing traIaCtion. where thè debt instrument is measured 8t Iho pre68nt value of the futyre paymgnts di6¢0mted at a market rats of Intere8L FlnAnd81 IW)Ilhl8s das8ifi0d 88 payable wlthln one year are not wrKJrtlsed. Debt kthm8nl8 are Bub3oquBnty carwl at 8nK)rtiwl co8( u81ffJ lh8 elt8CtiV8 i)tsr88t rate mothod. TrJe creditors are oblipkns to pay for goods or services that have be6n acquirad in tho ordinary cour80 of opwallons fTom 8pIlers. AnUnts payable are dassified as cwrent liabiliiies rfpayfflenl Is ¢knwlthln one year or les& If not, they gre presented as nOnry8t liabilities. Trade ueditor8 are Kecognil initlelly at transactl¢)n and 8ubsequentty measured at 8rn0rt1sed o)st Uslr¥J th8 effedve Intsrest m8tlK)d. Dwecognltlon ofiynan¢lal Ilabllltle Financial Ibabilittes are derec4Jgnl8ed when th& chartty's Contra01 obligatlons wlr• or ere d18¢harged or cancalled. Chang0 kn *¢x11n9 pollcy There has been no change of accountlng pollcy durfNJ th18 wiod. Crftlcal accountlng gJtlmats• and Judgomonts In th8 8ppIIc8tk)n of ts tharfty'8 8(xx)untkng wlld08, th8 tnJst888 are Kequlred to m8k8 hJdg8monts. 881imat68 and assumprty about the cang amwnt of assets and IlatA15ts8 that nol reedily apperent from olher 8ounx& The estlmat8s &8soclated 8ssumptlons are based on hlstorlcal expertence and other factor8 that are consklared to be relevant. Artual re8uIt8 may dlffw from th888 eStirrota& The 85timales and underfylng as8UmPtions are reviefftd on an onwjing basis. ReNrysions to a(xxJunting astlmaies are rncognised in th8 period in whith the estlmat8 is revised re the revision affts (x)ly that period, or In the period ol the revislon and future period8 wh8r8 tho revisl(n affects both current and lulure 10-
COVENTRY & DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 DOnlon$ and tegaclos UnrestrlGtqd R1Cted fund• fiAnd8 Total Unrethcted Ro5tri¢Aed fund8 fvnds Totsl 2024 2024 2023 2023 2023 Drxwtl(s and glfts Grants receiv8tAe for 17,658 17,658 29,379 29,379 19.1 19,190 11.227 11,227 LAgac188 36.848 40.606 D•natlons and glft• Donalons and 118cIFons HMRC Glft A Blg Lottery Fund Grant Cllnical Commi88Sortng Group Ru¥)y & Cov NHS 16,686 972 16.688 972 28,0 28,077 1.302 6.709 NOMS Prl8on Grant vla Central Charity Hlll Prf80n G4S 2,029 10,452 4,637 4,637 10.452 ,848 Qrnnts rtt•lvabl• for coro actlvttl¢8 Coventy City Counol Covid grants HMRC JRS 11
COVENTRY & DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Olher tradlng a¢tlvlti Unrestrlcted unren¢ted funts 2024 2023 Shop Spon80Y8hip8 end sodal lott8rf88 53,835 29 51.849 Olhar tradiNJ 8cllvili88 52.194 Inve•tsn•ntS Unrn•trl¢t•d Unr88trfcted fund• lurds 2024 Interest recelvabla 3,736 ng fund• Unmtrl¢t•d Unrgstrkted fund8 funds 2024 2023 Tradin Operating charity shops 1733 1733 12-
COVENTRY & DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 2023 Dapreci8tlon and Impalmnt Telephone V8rt181ng and publldty Outreath arKI prison IiBtenlng servicè Volffiteer expen8e8 Traing costs Nallon81 Branch c(Yttrllxttlon Prfntlng, postage and statlonery Computer (x)8ts 8218 4271 6218 3,712 4.314 12.653 9,244 15 29.157 12.3(X) 1,816 1,281 29,340 1229 12,512 78,085 75,703 Share of govemamx (¥Jsts (808 rnte 9) 1,055 79,140 76,338 Analy•l• by fund Unrethcted fund8 Re8trlclad funds 72.922 70,120 6,218 79.140 76.338 Support costs pwt G¢>v•rnan¢o 2024Support C0818 Govemance 2023 Accountsncy Legal and professional AGTrWBranth conference 710 710 35 310 35 310 1,055 636 Analy88d b8iween Charitsble xtivities 1,055 )veman(x Costs indleS payments to the acu)untants of £710 (2023 - £8} for 1he Independent examination. 13-
COVENTRY & DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Tntstees tring the year 1 (202314) 2 trustees were 1r)ur8ed exp8n888 lotslllng £1,028 (2022r23 - £581). TheBe expenses covered trdvel to duttes and meeungs. 11 Employ Totsl staff cx)8t8 for the year totslled £4.121 {2023- £3.926) repr88ent8d wholly by gr088 wages LBt& 1 was wnploy8d as a part time dear {2023- 1) 12 Tanglbla fixed aBBots Fr••hold Imd Flxiur•• and •nd bulldlfto ffttlngB Tol•l At 1 Aprl 2023 Addltlon8 472,548 481.c7 At 31 March 2024 472.548 8,459 481,007 D•prnclatlon and Impalnnent At l Aprll 2023 Depreclauon charged In the year 24,882 6,218 8,459 33,341 6,218 At 31 Mah 2024 31,100 8.459 39,559 Carrylng amount At 31 Match 2024 441,448 441,448 At 31 Mar¢h 2023 447.666 447.668 The tru8iees detennlne that one thlrd of the totsl G18 of Ihe freBhold prnp8rty relat08 to land and KinglY thls element15 not d4)reda. 13 Dabtorn 2023 Amounts falllng duo wlthln on• year: other d8btor8 and PrPaents 6,951 4.083 14 Crndlkn: amounts falllng due vAthln on• year 2024 Other (xedikns Acwals and deferred income 3.004 12.950 29.737 15.954 31261 14-
COVENTRY & DISTRICT SAMARITANS NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 MARCH 2024 15 R•strictad funds Thp In(x)m8fuTthofthedr1ty IrKlude restrl(led fuThJ8 th8 ft)11(AYlty urww¥Jod bakn ofdOtionS and grants held on trust for specific purFThes: MovenMnl In funds IAovement in fvnd$ lTrcorning Rewwr¢x• 8•l•nE• at lTrcoffllng •xp•nd•d l Aprfl 2023 B•l•nc• •t I A1 2022 B•l•n¢• •1 Jl M*reh 2024 •xp•nd•d Bulldlng HMRC JRS schem• 370.558 (6,218) 364.338 (6,218) 358,120 370.556 (6.218) 364,338 (6218) 358,120 16 An11kn of nat asft•l• b•twe•n fvnd• Unrestrfctod Rg•trlrt•d lund• funds 2024 Total Lknrestrlthl R88trithJ funds funds 20ZJ 2023 Totsl 2024 2023 Fund bala0$ at 31 Marth 2024 ar8 rnpresentad by: Tanglbb assets Current 8sselslOlabSllUos) 83,328 358,120 441,448 83,328 364. 447,666 212.081 212.061 193893 193,993 295.389 358.120 653.509 277,321 364.338 641,659 17 Related party traMaclkn• Thgr8 were rn dthb18 r81ated party transathns durirva ts year P023. rne1 15-