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2021-03-31-accounts

Registered charity number:

1174013

NORTHAMPTON SAMARITANS

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

NORTHAMPTON SAMARITANS REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

CONTENTS
Report of the Independent Examiner
Shop trading account
Friends of Northampton Samaritans account
Organisational details
Report of the Trustees
Statement of Financial Activities
Balance Sheet
Notes to the financial statements
Page
1
2-4
5
6
7
8-11
12
13

NORTHAMPTON SAMARITANS

1

ORGANISATIONAL DETAILS FOR THE YEAR ENDED 31 MARCH 2021

Registered charity no: 1174013 Registered office address: 2 St Michael’s Avenue Northampton NN1 4JQ

Members of the Board of Trustees at 17 May 2021

All trustees have been in office since 1 April 2020 unless otherwise stated.

Mr D J McAlpine Director Mr S M Broadbent Treasurer Ms S T Clarke Deputy Director - recruitment Ms M L Lawrence Deputy Director - mentors & probationers Ms M Sturman Trustee Mr D J Atkins Trustee Ms J W Ginns Trustee Ms L Walsh Trustee (appointed 20 June 2020)

Others who served as trustees in the year ended 31 March 2021

Mr C A Morgan (resigned 20 June 2020) Mr S B Harker (resigned 21 April 2021)

Independent Examiner:

Cobley Desborough Artisans’ House 7 Queensbridge Northampton NN4 7BF

Bankers: Lloyds Bank plc 14 High Street North East Ham London E6 2HN

NORTHAMPTON SAMARITANS

2

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their report and the financial statements for the year ended 31st March 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 on page 8 and comply with the Charity's constitution and the Charities Act 2011.

1. Structure, governance and management

(a) Nature of governing document

Northampton Samaritans ("the Charity") is a Charitable Incorporated Organisation (CIO), registered as charity number 1174013 on 28th July 2017, and operating as an affiliated branch of the UK national Samaritans charity organisation. The Charity has adopted the Samaritans branch model constitution.

(b) Appointment of Trustees

The Trustees of the Charity are responsible for its day-to-day management. The Director is appointed in accordance with the Director Selection Policy and he/she represents the Charity at the annual national Council of Samaritans meeting and oversees all aspects of Charity work in relation to the service it provides to callers.

The remaining Trustees are elected at the Annual General Meeting. No other body is entitled to appoint any of the Trustees. All Trustees receive continuing training. The Trustees who have served during the year are shown on page 1. There are no corporate trustees.

2. Objectives and activities

(a) Objects of the charity

(i) To work for the assistance of persons who are suicidal, despairing or in distress, by providing a service to enable such persons to receive immediate help, compassion and support from members of the Charity and also where appropriate, in accordance with Samaritans procedure, to signpost them to persons having specialist or professional skills;

(ii) To support the central Samaritans charity and other recognised UK branches and affiliated charities of the central Samaritans charity.

NORTHAMPTON SAMARITANS

3

(continued)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

2. Objectives and activities (continued)

(b) Principal activities undertaken

To achieve its objects the Charity works with other Samaritans UK branches to provide round-theclock availability of a telephone support service through the Samaritans national toll-free telephone number 116123, and also responds to contacts made by e-mail, online chat and letter, and face to face at the Charity's offices, to enable members of the public to receive help and support whenever required. In addition it carries out outreach work, giving talks about its work to local groups. The Charity depends entirely on highly trained unpaid volunteers to carry out its work.

The Charity offers support to callers in distress by being there to listen and encourage the recognition and exploration of their options, and in doing so to help them find ways of coping with their distress without choosing to die by suicide. It also seeks to support those whose distress is less acute, in the hope that they will not reach the point of feeling that they wish to end their lives.

The Charity receives donations from members of the public and other organisations, operates a charity shop selling second-hand goods, and engages in other fundraising activities to enable it to fund its objectives.

The Trustees have complied with the duty set out in Section 4 of the Charities Act 2011 and In planning the Charity's activities pay due regard to the public benefit guidance published by the Charity Commission.

3. Financial review

A summary of the financial position and income and expenditure for the year is given on pages 6 to 11.

During the year ended 31st March 2021, the Charity acheived a surplus of income over expenditure of £25,048 (2020: £1,091 ). Total income was £73,065 (2020: £57,320 ) and resources expended were £48,017 (2020: £56,229).

Turnover from the Charity's shop for the year was £14,407 (2020: £28,129). The shop's performance continued to be badly affected by the Covid-19 pandemic, and as a result it suffered a trading deficit of £3,526 (2020: surplus of £3501). However assistance in the form of support grants relating to the pandemic amounting to £27,885 (2020: £301) were received, resulting in a net contribution to funds of £24,359 for the year (£2020: 3,802).

Depreciation of the passenger lift which was installed in the Charity's premises in 2017 to improve access for volunteers has been included in these accounts. The cost is depreciated over five years at £7200 per year, and is now four-fifths written off.

At the end of the year the majority of the Charity's cash reserves were held with the COIF Charities Deposit Fund, managed by CCLA, one of the UK’s leading managers of charitable funds. The funds on deposit with COIF at 31 March 2021 amounted to £85,000 (2020: £55,000).

NORTHAMPTON SAMARITANS

4

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

(continued)

4. Reserves policy

The Charity seeks to maintain a level of reserves sufficient to allow it to maintain the infrastructure necessary for it to carry on its operations, to provide a buffer against variations in cashflow and to allow for such contingencies as might reasonably be expected to arise.

The Trustees have reviewed the reserves held by the Charity and are of the opinion that under normal circumstances a level of unrestricted general reserves (current assets less current liabilities) between 12 and 18 months’ recurring expenditure is an adequate and comfortable level to maintain. The reserves are currently within these limits.

A separate capital reserve is set up to reflect the net book value of the freehold property and other fixed assets.

5. Risk management

The Trustees acknowledge their responsibility to assess and manage the risks that face the Charity. Comprehensive risk management procedures are in place and risks in all areas of activities are regularly reviewed and monitored.

6. Trustees' responsibility statement

The Trustees are responsible for preparing the Report of the Trustees and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards.

The law applicable to charities in England and Wales, the Charities Act 2011, the Charity (Accounts and Reports ) Regulations 2008 and the provisions of the trust deed require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the Charity and of the incoming resources and application of resources including the income and expenditure of the Charity for that period. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Trustees:

Duncan McAlpine Director 17 May 2021

5

REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF NORTHAMPTON SAMARITANS

FOR THE YEAR ENDED 31 MARCH 2021

This report is on the financial statements of the Charity for the year ended 31 March 2021, which are set out on pages 6 to 11.

Respective responsibilities of the trustees and the examiner

The Trustees are responsible for the preparation of the financial statements. They consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.

It is my responsibility to:

· examine the financial statements under section 145 of the 2011 Act;

· follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view", and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr J R Cobley Cobley Desborough Chartered Certified Accountants and Chartered Tax Advisers Artisans’ House 7 Queensbridge Northampton NN4 7BF

Date: 25 June 2021

6

NORTHAMPTON SAMARITANS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOMING RESOURCES
Income from donations and legacies
Income from trading activities
Income from investments
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Expenditure on raising funds
Expenditure on charitable activities
Expenditure on administration
TOTAL RESOURCES EXPENDED
NET SURPLUS FOR THE YEAR
MOVEMENT OF FUNDS
Total funds at 1 April 2020
Net surplus for the year
Transfer to restricted funds
Total funds at 31 March 2021
Notes
3
4
5
8
Unrestricted
Restricted
funds
funds
Total
£
£
£
40,915
16,559
57,474
15,543
-
15,543
48
-
48
56,506
16,559
73,065
13,382
7,586
20,968
22,243
1,056
23,299
3,618
132
3,750
39,243
8,774
48,017
17,263
7,785
25,048
131,227
-
131,227
17,263
7,785
25,048
(10,895)
10,895
-
137,595
£
18,680
£
156,275
£
Year ended 31 March 2021
Unrestricted
Restricted
funds
funds
Total
£
£
£
40,915
16,559
57,474
15,543
-
15,543
48
-
48
56,506
16,559
73,065
13,382
7,586
20,968
22,243
1,056
23,299
3,618
132
3,750
39,243
8,774
48,017
17,263
7,785
25,048
131,227
-
131,227
17,263
7,785
25,048
(10,895)
10,895
-
137,595
£
18,680
£
156,275
£
Year ended 31 March 2021
Unrestricted
Restricted
funds
funds
Total
£
£
£
40,915
16,559
57,474
15,543
-
15,543
48
-
48
56,506
16,559
73,065
13,382
7,586
20,968
22,243
1,056
23,299
3,618
132
3,750
39,243
8,774
48,017
17,263
7,785
25,048
131,227
-
131,227
17,263
7,785
25,048
(10,895)
10,895
-
137,595
£
18,680
£
156,275
£
Year ended 31 March 2021
Year ended
31 March
2020
Total
£
22,796
34,274
250
Restricted
funds
£
16,559
-
-
56,506 16,559 73,065 57,320
13,382
22,243
3,618
7,586
1,056
132
20,968
23,299
3,750
27,300
24,788
4,141
39,243 8,774 48,017 56,229
17,263 7,785 25,048 1,091
131,227
17,263
(10,895)
-
7,785
10,895
131,227
25,048
-
130,136
1,091
-
137,595
£
18,680
£
156,275
£
131,227
£

The notes on pages 8 to 11 form part of these financial statements.

7

NORTHAMPTON SAMARITANS

BALANCE SHEET AS AT 31 MARCH 2021

31 March 2021 2021 31 March 2020
Notes £ £ £
TANGIBLE FIXED ASSETS 6 65,077 72,277
CURRENT ASSETS
Investment assets 85,000 55,000
Cash at bank and in hand 6,560 6,915
Accrued income and prepaid expenditure 490 888
92,050 62,803
CURRENT LIABILITIES
Amounts falling due within one year:
Levy due to national Samaritans charity - -
Deferred income and accrued expenditure 852 3,853
852 3,853
NET CURRENT ASSETS 91,198 58,950
TOTAL ASSETS LESS CURRENT LIABILITIES £ 156,275
£ 131,227
Represented by:-
UNRESTRICTED FUNDS 7
General reserves 71,799 58,257
Capital reserve 65,077 72,277
Friends of Northampton Samaritans fund 719 137,595 693 131,227
RESTRICTED INCOME FUNDS 8
General reserves 18,680 -
TOTAL FUNDS £ 156,275
£ 131,227
Signed on behalf of the Trustees on 17 May 2021
________ _____
Duncan McAlpine (Director) Steve Broadbent (Treasurer)

The notes on pages 8 to 11 form part of these financial statements.

8

NORTHAMPTON SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 ACCOUNTING POLICIES

(a) Basis of accounting

The accounts have been prepared using the historical cost convention and in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities" and FRS 102, and on a going concern and an accruals basis.

(b) Fund accounting

Unrestricted charitable funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity. Restricted funds are subject to restrictions on expenditure imposed by the donor or the Trustees, or through the terms of an appeal.

(c) Incoming resources

Incoming resources are accounted for when receivable except when donors specify that donations and grants given to the Charity must be used in future accounting periods or when specified conditions are met, in which case the income is not included in incoming resources until those periods or until the conditions have been met.

(d) Donated goods

The value of goods donated for sale in the Charity's shop is recognised only as income when sold.

(e) Tangible fixed assets

Depreciation is provided on tangible fixed assets at rates calculated to write off their cost less estimated residual value over their expected useful lives using the straight line method and the following annual rates:

Freehold property
0%
Property improvements 20%
Fixtures, fittings and equipment 50%

The Trustees consider that no provision is required for depreciation of freehold property because the market value of the property is substantially in excess of the balance sheet value.

2 PREMISES OVERHEADS
Rates, water, light and heat
Repairs and renewals
Cleaning and housekeeping
Office telephone and fax
Insurance
Depreciation of property improvements
Total for year
Allocated to:
Direct charitable expenditure
80%
Cost of generating funds
10%
Management and administration
10%
Year ended
31 March
2020
Unrestricted
Restricted
Funds
Funds
Total
Total
£
£
£
£
2,881
-
2,881
3,741
9,774
1,320
11,094
5,703
3,555
-
3,555
5,554
1,619
-
1,619
1,525
1,239
-
1,239
1,153
7,200
-
7,200
7,200
26,268
1,320
27,588
24,876
21,014
1,056
22,070
19,900
2,627
132
2,759
2,488
2,627
132
2,759
2,488
26,268
1,320
27,588
24,876
Year ended 31 March 2021
Year ended
31 March
2020
Unrestricted
Restricted
Funds
Funds
Total
Total
£
£
£
£
2,881
-
2,881
3,741
9,774
1,320
11,094
5,703
3,555
-
3,555
5,554
1,619
-
1,619
1,525
1,239
-
1,239
1,153
7,200
-
7,200
7,200
26,268
1,320
27,588
24,876
21,014
1,056
22,070
19,900
2,627
132
2,759
2,488
2,627
132
2,759
2,488
26,268
1,320
27,588
24,876
Year ended 31 March 2021
Restricted
Funds
£
-
1,320
-
-
-
-
26,268 1,320
21,014
2,627
2,627
1,056
132
132
26,268 1,320

9

NORTHAMPTON SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Year ended
31 March
Year ended 31 March 2021 2020
Unrestricted Restricted
Funds Funds Total Total
3 EXPENDITURE ON RAISING FUNDS £ £ £ £
Shop salary costs 8,627 7,454 16,081 20,067
Other shop overheads 1,852 - 1,852 4,260
Advertising and publicity (50% allocation) 72 - 72 204
Postage and stationery (33% allocation) 204 - 204 281
Share of premises overheads (see note 2) 2,627 132 2,759 2,488
13,382 7,586 20,968 27,300
4 EXPENDITURE ON CHARITABLE ACTIVITIES
Volunteer training and support costs 197 - 197 665
Volunteer travelling expenses 756 - 756 3,738
Advertising and publicity (50% allocation) 72 - 72 204
Postage and stationery (33% allocation) 204 - 204 281
Share of premises overheads (see note 2) 21,014 1,056 22,070 19,900
22,243 1,056 23,299 24,788
All charitable activities are undertaken directly by the Charity.
5 EXPENDITURE ON ADMINISTRATION
Postage and stationery (33% allocation) 204 - 204 281
Independent examiner's fee 594 - 594 609
Bank charges 193 - 193 375
Room hire and functions - - - 388
Contribution to central Samaritans charity - - - -
Share of premises overheads (see note 2) 2,627 132 2,759 2,488
3,618 132 3,750 4,141

10

NORTHAMPTON SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

6 TANGIBLE FIXED ASSETS
COST
At 1 April 2020
Additions
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for the year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 1 April 2020
Freehold
property
£
69,297
-
Property
improvements
£
65,105
-
Fixtures,
fittings &
equipment
£
33,951
-
Total
£
168,353
-
69,297 65,105 33,951 168,353
11,422
-
50,703
7,200
33,951
-
96,076
7,200
11,422 57,903 33,951 103,276
57,875 7,202 - 65,077
57,875 14,402 - 72,277
UNRESTRICTED FUNDS
At 1 April 2020
Net surplus for the year
Transfer from capital reserve
Transfer to restricted funds
At 31 March 2021
Represented by:
Tangible fixed assets
Investment assets
Other current assets
Current liabilities
General
reserves
£
58,257
17,237
7,200
(10,895)
Capital
reserve
£
72,277
-
(7,200)
-
Friends of
Northampton
Samaritans
Total
£
£
693
131,227
26
17,263
-
-
-
(10,895)
719
137,595
-
65,077
-
66,320
719
7,050
-
(852)
719
137,595
71,799 65,077
-
66,320
6,331
(852)
65,077
-
-
-
71,799 65,077

7 UNRESTRICTED FUNDS

11

NORTHAMPTON SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

8 RESTRICTED INCOME FUNDS
At 1 April 2020
Net surplus for the year
Transfer from unrestricted funds
At 31 March 2021
Represented by:
Investment assets
General
reserves
£
-
7,785
10,895
Capital
reserve
£
-
-
-
Friends of
Northampton
Samaritans
Total
£
£
-
-
-
7,785
-
10,895
-
18,680
-
18,680
-
18,680
18,680 -
18,680 -
18,680 -

The Trustees have committed to a project to refurbish, sound-proof and upgrade the Operations Room in the branch premises, which is the room used by Listening Volunteers to provide the service to callers. A budget of £20,000 has been allocated to the project, which is expected to be completed during the coming year. Donations totalling £9,105 specifically earkmarked as restricted funds for the project had already been received at 31 March 2021, of which £1,320 had been expended at that date leaving an unspent balance of £7,785. The Trustees have resolved to commit a further £10,895 out of general reserves to the project, and this has been transferred to the restricted fund as of 31 March 2021.

9 EMPLOYEE COSTS AND NUMBERS

Total employee costs for the period amounted to £16,081 (2020: £20,368), of which £nil (2020: £nil) related to employer's national insurance contributions and £117 (2020: £103) to employer's pension contributions. Grants amounting to £7,454 (2020: £301) were received from HM Government's Coronavirus Job Retention Scheme during the year in support of employment costs. The average number of employees during the period was 2 (2020: 2), and they are employed in the Charity's shop.

10 TRUSTEE REMUNERATION AND EXPENSES

No remuneration was paid to any Trustee in the year (2020: £nil) and no trustee claimed expenses (2020: one trustee claimed a total of £213 for reimbursment of travel and telephone expenses).

11 TAXATION

The Charity is registered with the Charity Commissioners under the provisions of the Charities Act 1960. In accordance with the provisions of s505 of the Income and Corporation Taxes Act 1988, no taxation is payable on any surplus of income over expenditure.

12 APPROVAL OF ACCOUNTS

The accounts were approved by the Trustees on 17 May 2021

12

NORTHAMPTON SAMARITANS

SHOP TRADING ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

INCOME
Trading income for the year
LESS EXPENSES
Employment costs
Card processing fees
Stationery and postage
Telephone
Cleaning
Repairs and maintenance
Sundries
TRADING (DEFICIT)/SURPLUS FOR THE YEAR
Support grants received
CONTRIBUTION TO CHARITY FUNDS FOR THE YEAR
£
£
£
£
14,407
28,129
16,081
20,368
865
805
68
408
228
232
196
286
78
2,202
417
327
17,933
24,628
(3,526)
3,501
27,885
301
24,359
3,802
Year ended
Year ended
31 March 2021
31 March 2020

This page does not form part of the statutory accounts

13

NORTHAMPTON SAMARITANS

FRIENDS OF NORTHAMPTON SAMARITANS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND EXPENDITURE ACCOUNT
INCOME GENERATED DURING THE YEAR
Tinshake collections
Other fundraising activities
Donations
LESS EXPENSES
AGM catering
Donation to the Branch
SURPLUS/(DEFICIT)FOR THE YEAR
BALANCE SHEET
CURRENT ACCOUNT WITH BRANCH
Balance at 1 Apr 2020
Surplus/(Deficit)For The Year
Balance at 31 Mar 2021
RESERVES
£
£
£
£
-
1,414
-
-
26
-
26
1,414
-
388
-
1,455
-
1,843
26
(429)
693
1,122
26
(429)
719
693
719
£
693
£
31 March 2021
31 March 2020
Year ended
Year ended
£
£
£
£
-
1,414
-
-
26
-
26
1,414
-
388
-
1,455
-
1,843
26
(429)
693
1,122
26
(429)
719
693
719
£
693
£
31 March 2021
31 March 2020
Year ended
Year ended
-
-
(429)
1,122
(429)
693
693
£

The Friends of Northampton Samaritans is a volunteer fundraising group within the Charity. Its accounts are incorporated into the Charity's accounts.

This page does not form part of the statutory accounts.