2022-03-31-accounts - Northampton Samaritans

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Registered charity number:

1174013

NORTHAMPTON SAMARITANS

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

NORTHAMPTON SAMARITANS

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

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

NORTHAMPTON SAMARITANS

ORGANISATIONAL DETAILS FOR THE YEAR ENDED 31 MARCH 2022

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

Members of the Board of Trustees at 23 May 2022

All trustees have been in office since 1 April 2021 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 R Nyakoojo-Sowah Trustee (appointed 30 June 2021) Ms M Riley Trustee (appointed 30 June 2021)

Others who served as trustees in the year ended 31 March 2022

Ms L Walsh Mr S B Harker

(resigned 30 June 2021) (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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their report and the financial statements for the year ended 31st March 2022. 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 (charity no. 219432). 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

(continued)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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 2022, the Charity acheived a surplus of income over expenditure of £18,868 (2021: £25,048 ). Total income was £75,345 (2021: £73,065 ) and resources expended were £56,477 (2021: £48,017).

Turnover from the Charity's shop for the year was £35,446 (2021: £14,407). The shop's performance in 2020-21 was badly affected by the Covid-19 pandemic, but has recovered during the current year, posting a trading surplus of £14,301 (2021: deficit of £3,526). Government Covid19 grants relating to the pandemic amounting to £397 (2021: £27,885) were received, resulting in a net contribution to funds of £14,698 by the shop for the year (£2021: 24,359).

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 has been depreciated over five years at £7200 per year, and is now fully written off.

The majority of the Charity's cash reserves are 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 2022 amounted to £100,000 (2021: £85,000).

roN Rl ANS OFTHETR FOR THE YEAR ENDED 31 MARCH 2 contknu The Chatlty seeks to malntsin a of reserves SLrFndent to aUu It to th• InfrastrEthrn necessary for ttto carry on rts op•rntiors. to pfhle a buffer 4ainst ¥ariattons In whfvw to alk)w forSh cOntIerleS as Mht rpasonatrf Èxpected to arise. The Ttee$ have rethedthe reservès hehl tyth• ChaTIty and are of the oplnion that under nom1 circurrt5tsn a level OF unrestricted pneral reseryes Icvrrent ass•ts $sCUInt Ilabllltkl betweeyt 12 and 18 wrththg re¢urrfng ewdfturE ts an adeqLWts and tomfortabje level to maintsin. Atthe ?nd ofthe year the rv5erveswere slhtly in •xcessof this rary¥e. but are •xpd to retixn to rhxmal levels in th•cornlng year.. A s•parnts capital r•sèrve ts Set w) to rnfiect the net bk valuedthe freeFtt)hJ W0rtY and Lthir 5. RWE m?na4en TheTrustees aCkrMdge thelr reswnsllxlity toa55essand manage thè rfsksthatface the Chaitty. Cc¥nprehensNe risk m?na48mÈrrt prcKedures are in pe ar risks In 411 areas of actfvfties are re8ularty r•¥ aThl monttorÈd. The Trustses are r•spJnsible for ppanI¥ thè ReFL)rt ofth•Trth5 and thè FInal Statèments In aclanCe wtth app11(ab Unlted Klrtr4domP¢oun Stand)rd& The law applioÈ4e to charl5 in England and Wales. the Charities Art 2011, the Charrty IA(tounts and Reports l RegulatK$ 2C and the prlsn$ of the tnJ5t de•d require theTNstees to prepare financkl statements for eath financial barwhkh Bive a trne and fairvkiwof thè stateof th affairs of the Chartty and of the intom1 rwurt8s and apatrt c resour IndLvJln8 the Income and txpendttU rfth• Charityfor that perkxl. In prepartn8 those financial 5t•ments the Trustees are requiTrd to.. . s•tsuit•ble acco appty thèm cortsirtentty: . obrye the methcés and pEeS in the charty SORP: - makejth4gèments and estlfftssthat are r&isonable and pnAlÈnt,' . state whetherapF4?blè accountingstsThdards have be foW•d Se¢tt0 any matsrial departLtr•s di5¢h)sed a1 eXpLaed in the financKI1 sLitments: . Prepa the fina11 statements on th• goi concern bask unless It is ipprol• to FY8S thatthe charity will continue in tw"ness. Th Tr$ are rnspJn$ib for k•pl pnyracccJTrti rèc1$ whkh dtsdose wlth reasonatAo accuw ai any timè the finandal KKLlth)rt ofthe Charlty and to enable them to ensur• that the financBI statements Djmth wfih theCharit*s kt 2011. the Charlty (Accounts and R•prt51 Re$ukntwX 2C¥)8 and the pft)vtsions ofthe t$t deed. They are abo r•spor45Ilts for safvBuarding the assetsof the Charity. and hèno takIng r•asonablè srepsforthe pravention and detection Offra and other Iat$. Slgngj on half thèTrustèes: l)ur.~- GlIPT. Dlrnrtor 23 May 2022

REPORT OF THE INDEPENDEiif EXAMINER TO THE TR MARITANS H 2022 TEES OF FOR THE YEAR ENI)ED This rert is on the finandal Statem ofthe yearended 31 Marrh 2021 which set Qui on pag¢5 6 to IL The Trustees are 5{ble forthe preparat6on of the finantièl statem•nts.Thy consldw that an alIt i8 requif•d forthi% UThYerseCtk 144121 the Ch4riti•s kt 2011 lthe 2011 Artl and that an Independent eXaMinan is required. It k my Te$Fn5[llty to: . examlm thÈ financial ststem•nts d•r seLtkJn 145 of 2011 Actr. . folkM the wc¢edures dtrn in the General Dlrect•)ns pTh bythe Charity Comwnissh)n under s¢rtlon 14515Mbl of the 2011 >¢ and stats wkth¢rrtItsr matte[5 h•v• cLYn• to att•ntlon. My examination wa5 carrf•d in a(£ord?e with General Dir•ctlon5 £l¥en the Charfty Commisskn. An examination incIe$ a revtew of th• accoLting records kept the Charlty and a comparison of the accounts PTe5ent8d wilh those rds. It also Indwles consid•ratth of any UnLul1 rtems or0thS tn the a(¢ounts. and 5eeknrg explanatic frDmsx)u as trLthe$orn( any sh matt•ts. The (lr•S LdertakIn do not proVK all thewkkn that requir•d in an •¢xlit and con5equenty no wnion ts 8iv•n as to whetherthè ¥ayJnts [ent a and fairyl-. and the rewr< is Ilmlted tothose mattets 5etwt kn t stat•ment bekA¥. In the course of my examinat, no matterhas come to my attenti¢xt 11 Vihlch ge5 me réa50naNe cae to belewJ tIwL in atty materlal resP8Ct, the requlrgments,. ' proptr ac¢ounting records a k•pt in acrdan with stttb)n 130 of the 2011 tr, and ' accounts are w•pared whlch acrd wtth the aLr4111 recon15 and c4)mptr wtth th• account1 1r•mÈnts ofth# 2011 Art: ha not be•n met: or 21 to which. in myoplnton. attentkn shOd be drawtt in ordèrto enablÈ a proFor und•rstarKlir¢ of th* accounts to be reached. MrJRCob Cobley 0esborh Arbsans. House 7 Qn5bridge Northampton NN478F Date." li T•L

srATEMENT LA MES FOR ThE YEAR ENDED 31 MARCH Y••rended 31 Marth Year 31 M rch 202 funds furvjs Totsl Totsl SNCOMING REWRCES 28993 36.477 9J07 Incorre from trdding lft¢om• from invstm•nts 38, 36A77 57A74 543 TOTAL INCOMING RESOURCES 65538 73,065 REX)URCES EXPENDED Expendlture on rdk8lngfvnds ExFenditure on charrtak48 xtr4ibe5 Expendlturt on admintstrati 24?18 25561 6201 397 24.715 25561 6,201 20.968 23.299 3,750 TOTAL RESOURCES EXPENDED 397 48.017 SURPWS FOR ThE YEAR 9.410 68 MovENrOF FUNOS Total funds at IApril 2021 Net Surp1 forthe y*ar 137595 156.275 68 131,227 9.410 Total fvnd5 at 31 Marrh 2022 £ 147.053 £ 28AW £ 175,143 156,275 The notesonpaoes8 to lljorni partoJtheseJlnandglstatemtm5.

31 March 2022 31 March 2021 Not•s TANGIBLE FIXED ASS5 57 65.077 CURRENT ASSEts Investment assets Cash at bank 4nd In harKI Attrued Incon and prepaid expenditure 18.097 1167 120.2&1 490 CURR LIABILrriES Amounts falling due within ¢)ne •r. Contrlbution due to natMJnal Samarltans dwrlty Dèferred income and accrLd experKlltwe 1.979 1,017 2.936 852 852 HCuRREASsETs 117,268 NAsSE[s £ 175,143 156.275 Rtprp5entsd bv".- UNREsTricfED FUNDS General rnserves Captt31 reserve FrTends of Northampton SamarttansfuThl 86.740 57.875 2.438 65077 719 147,053 137595 RESTRIED INCOME FUNDS General r•s•Nès 18.6 TOTALFUNDS £ 175J43 156275 *oed on h41FoftheTTron 23 May 2022 Duncan McAlplne ID Steve rrFpasuTor) The notesonpaqe$8 to ijfvmi p0rtoltlfinQnllal5tOt0ment&

NORTHAMPTON SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

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.

Unrestricted Restricted Funds Funds Total £ £ £ 2,507 - 2,507 11,633 - 11,633 4,619 - 4,619 1,734 - 1,734 1,152 - 1,152 7,202 - 7,202 28,847 - 28,847 2,885 - 2,885 23,077 - 23,077 2,885 - 2,885 28,847 - 28,847 Year ended 31 March 2022	Unrestricted Restricted Funds Funds Total £ £ £ 2,507 - 2,507 11,633 - 11,633 4,619 - 4,619 1,734 - 1,734 1,152 - 1,152 7,202 - 7,202 28,847 - 28,847 2,885 - 2,885 23,077 - 23,077 2,885 - 2,885 28,847 - 28,847 Year ended 31 March 2022	Unrestricted Restricted Funds Funds Total £ £ £ 2,507 - 2,507 11,633 - 11,633 4,619 - 4,619 1,734 - 1,734 1,152 - 1,152 7,202 - 7,202 28,847 - 28,847 2,885 - 2,885 23,077 - 23,077 2,885 - 2,885 28,847 - 28,847 Year ended 31 March 2022	Year ended 31 March 2021 Total £ 2,881 11,094 3,555 1,619 1,239 7,200
	Restricted Funds £ - - - - - -
28,847	-	28,847	27,588
2,885 23,077 2,885	- - -	2,885 23,077 2,885	2,759 22,070 2,759
28,847	-	28,847	27,588

NORTHAMPTON SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted Restricted Funds Funds Total 3 EXPENDITURE ON RAISING FUNDS £ £ £ Shop salary costs 18,328 397 18,725 Other shop overheads 2,419 - 2,419 Advertising and publicity (50% allocation) 560 - 560 Postage and stationery (33% allocation) 126 - 126 Share of premises overheads (see note 2) 2,885 - 2,885 24,318 397 24,715 4 EXPENDITURE ON CHARITABLE ACTIVITIES Volunteer training and support costs 398 - 398 Volunteer travelling expenses 1,400 - 1,400 Advertising and publicity (50% allocation) 560 - 560 Postage and stationery (33% allocation) 126 - 126 Share of premises overheads (see note 2) 23,077 - 23,077 25,561 - 25,561 All charitable activities are undertaken directly by the Charity. 5 EXPENDITURE ON ADMINISTRATION Postage and stationery (33% allocation) 126 - 126 Independent examiner's fee 630 - 630 Bank charges 291 - 291 Room hire and functions 290 - 290 Contribution to central Samaritans charity 1,979 - 1,979 Share of premises overheads (see note 2) 2,885 - 2,885 6,201 - 6,201 Year ended 31 March 2022	Unrestricted Restricted Funds Funds Total 3 EXPENDITURE ON RAISING FUNDS £ £ £ Shop salary costs 18,328 397 18,725 Other shop overheads 2,419 - 2,419 Advertising and publicity (50% allocation) 560 - 560 Postage and stationery (33% allocation) 126 - 126 Share of premises overheads (see note 2) 2,885 - 2,885 24,318 397 24,715 4 EXPENDITURE ON CHARITABLE ACTIVITIES Volunteer training and support costs 398 - 398 Volunteer travelling expenses 1,400 - 1,400 Advertising and publicity (50% allocation) 560 - 560 Postage and stationery (33% allocation) 126 - 126 Share of premises overheads (see note 2) 23,077 - 23,077 25,561 - 25,561 All charitable activities are undertaken directly by the Charity. 5 EXPENDITURE ON ADMINISTRATION Postage and stationery (33% allocation) 126 - 126 Independent examiner's fee 630 - 630 Bank charges 291 - 291 Room hire and functions 290 - 290 Contribution to central Samaritans charity 1,979 - 1,979 Share of premises overheads (see note 2) 2,885 - 2,885 6,201 - 6,201 Year ended 31 March 2022	Unrestricted Restricted Funds Funds Total 3 EXPENDITURE ON RAISING FUNDS £ £ £ Shop salary costs 18,328 397 18,725 Other shop overheads 2,419 - 2,419 Advertising and publicity (50% allocation) 560 - 560 Postage and stationery (33% allocation) 126 - 126 Share of premises overheads (see note 2) 2,885 - 2,885 24,318 397 24,715 4 EXPENDITURE ON CHARITABLE ACTIVITIES Volunteer training and support costs 398 - 398 Volunteer travelling expenses 1,400 - 1,400 Advertising and publicity (50% allocation) 560 - 560 Postage and stationery (33% allocation) 126 - 126 Share of premises overheads (see note 2) 23,077 - 23,077 25,561 - 25,561 All charitable activities are undertaken directly by the Charity. 5 EXPENDITURE ON ADMINISTRATION Postage and stationery (33% allocation) 126 - 126 Independent examiner's fee 630 - 630 Bank charges 291 - 291 Room hire and functions 290 - 290 Contribution to central Samaritans charity 1,979 - 1,979 Share of premises overheads (see note 2) 2,885 - 2,885 6,201 - 6,201 Year ended 31 March 2022	Year ended 31 March 2021 Total £ 16,081 1,852 72 204 2,759
	Restricted Funds £ 397 - - - -
24,318	397	24,715	20,968
398 1,400 560 126 23,077	- - - - -	398 1,400 560 126 23,077	197 756 72 204 22,070
25,561	-	25,561	23,299
	- - - - - -	126 630 291 290 1,979 2,885	204 594 193 - - 2,759
6,201	-	6,201	3,750

NORTHAMPTON SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Freehold property £ 69,297 -	Fixtures, Property fittings & improvements equipment £ £ 65,105 33,951 - - 65,105 33,951 57,903 33,951 7,202 - 65,105 33,951 - - 7,202 -	Fixtures, Property fittings & improvements equipment £ £ 65,105 33,951 - - 65,105 33,951 57,903 33,951 7,202 - 65,105 33,951 - - 7,202 -	Total £ 168,353 -
69,297	65,105	33,951	168,353
11,422 -	57,903 7,202	33,951 -	103,276 7,202
11,422	65,105	33,951	110,478
57,875	-	-	57,875
57,875	7,202	-	65,077

General reserves £ 71,799 7,739 7,202	Capital reserve £ 65,077 - (7,202)	Friends of Northampton Samaritans £ 719 1,719 -	Total £ 137,595 9,458 -
86,740	57,875	2,438	147,053
- 71,910 17,826 (2,996)	57,875 - - -	- - 2,438 -	57,875 71,910 20,264 (2,996)
86,740	57,875	2,438	147,053

NORTHAMPTON SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

General reserves £ 18,680 9,410	Capital reserve £ - -	Friends of Northampton Samaritans £ - -	Total £ 18,680 9,410
28,090	-	-	28,090
28,090	-	-	28,090
28,090	-	-	28,090

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. The project was expected to be completed during the year but was delayed and is now expected to be completed in the coming year.

Donations totalling £18,515 specifically allocated to the project had been received at 31 March 2022, and in addition the Trustees committed £10,895 of general funds to the project during 2020-21. The total funds earmarked for the project are therefore £29,410, of which £1,320 has already been expended at that date leaving an as yet unspent balance of £28,090.

9 EMPLOYEE COSTS AND NUMBERS

Total employee costs for the period amounted to £18,725 (2021: £16,081), of which £nil (2021: £nil) related to employer's national insurance contributions and £91 (2021: £117) to employer's pension contributions. Grants amounting to £397 (2021: £7,454) 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 (2021: 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 (2021: £nil) and no trustee claimed expenses (2021: nil).

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 23 May 2022