egistered tharity numb*. 1174013 SAMARITANS Northampton NORThAMPTON SAMARITANS REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NORTHAMPTON SAMARITANS REPORT OF THE TRUSTEES AND FINANCIAL ￿ATEME1{[s FOR THE YEAR ENDED 31 MARCH 2024 CONTEp¥rs Organisational details Report of the Trustee5 24 Report of the Independent Examiner Statement of Financial Actiwties Balan￿ Sheet Notes to the financial statements 8-11 Shop tradin8 account 12 Friends of Northampton Samaritans account 13 NORTHAMPTON SAMARrrANS ORGANISATIONAL DETAILS FOR THE YEAR ENDED 31 MARCH 2024 RÈ8iStèred tharlty no: 1174013 Regi￿tred office address: 2 St Michaefs Avenue Northampton NN14JQ Members of the Board of Trustees at 18June 2024 All trustees have been in office stnce l April 2023 unless otherwise ststed. Mr C Undsay Ms E Simpson Ms M Riley Ms E Vandor Director Treasurer (appointed 26June 20231 Trustee Trustee Ms M Connor Trustee Mr D Mold M5 J Malpass Ms C Hayward Trustee Trustee Trustee Other5 who Served as trustees In the yearended 31 Marth 2024 Independent Examlntr: Cobley Desborough Artisans. House 7 Queènsbridge Northampton NN4 7BF Bankers: Uoyd5 Bank plc 14 High Street North East Ham London E62HN NORTHAMPTON SA￿RrrAN$ REPORT OF THE TRUSTEE5 FOR THE YEAR ENDED 31 MARCH 2024 The Trustees present their report and the finanoal statements forthe year ended 31st March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note l on page 8 and compty wrth the Charty's constitution and the Charities Act 2011. l. Stnitture. g<)vernantÈ and managemènt {al Natu￿ of to¥ernlnK Ilocument Northampton sarnaritan51.the Chartty'l is a Charitable Incorporated Organisation ICIOI. registered as charity number 1174013 on 28th July 2017. and operating as an affiliated branch of ihe UK national 5amaftians charity organisation Ichartty no. 2194321. The Charity has adopted the Samaritans branch model constitution. Ib} Appointment of Trustees The Trustees of the Charity are responsible for its day-to-day management. The Direttor is appolnted in accordance wr(h the Direttor Selection Poliiy and helshe represents the Charity at the annual national Council of Samaritans meeting and oversees all aspects of Charity work in relation to the service it prO￿deS to caller& The rernaining Trustees are elected at the Annual Generdl Meeting. No other body rs entitled to appoint any of the Trustees. All Trustees receive continuing trainin8. The Trustees who have served duringthe year are Shown on page l. There are no corporate trustees. 2. Oble¢ll¥es and a¢tlvltles lal Objects of the thaylty lil To work for the assistance of persons who are suicidal, despairing or in distress, by providing a service to enable such persons to receive imrnediate help. compassion znd 5UPPOrt from members of the Charity and also Whe￿ appropriate. in accordance with Samaritans procedure. to signpost them to persons hawng specialist or professional thlls,. lill To support the eentral Sama¥rtan5 thaTity and other recognised UK branches and affiliated charities of the central Samaritans charity- NORTHAMPTON SAMARITANS REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 aintinued 2. Objectives and artivities Icontinuedl Ibl Prlndpal artivttres undertaken To achieve its objects the Charity works with other Samaritans UK branches to provide round-the- clock availability of a telephone support Servi￿ through the Samaritans national toll-free telephone number 116123, and also responds to contacts made by e-mail. online chat and letter. to enablè members of the publieto receive help and support whenever required. In addition it engages in outreach work. giving talk5 about its work to local groups. The Chartty depends entirely on highly trained unpaSd volunteers to carryout fts 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 doin£ $0 to help them find ways of coping with their distress without choosing to die by suicide. It a150 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 eThd their live5. The Charity receives donations from members of the public and other organisations, operate5 a charity shop selling secondthand goods. and engagès in other fundraising actrvities to enable it to fund its objective The Trustees have complted with the duty Set out tn Section 4 of the Charitie5 Act 2011 and In planning the Charity's activities pay due regard to the public benefit guidance published by the Charity Commission. 3. Flnan¢lal revlew A summary of the financial p951t￿n and income and expenditure forthe year 15 glven on pages 6 to ii. During the year ended 31st March 2024, the Charity suffered a defiot of expenditure over income of £90412023.. £1.833 Surplus of incorne over expenditure). Total income wa5 £88.52212023- £70,133) and resources expended were £89,42612023: £68,3(KJI. Turnover from the Charity's shop for the yearwas £40.63812023: £42,081). generating a trading surplus of £7,80412023.. £15.0531. The majority of the Charivs (ash reseryes are held the COIF Charities Llep051t Fund, mana8ed by CCLA, one of the UK'S leading managers of charitable fund5. The funds on deposit with COIF at 31 Marth 2024 amounted to £90,¢XJO12023: £1(XI,0001. NORTHAMPTON SAMARITANS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 contlnued 4. Reserves polky The Charity seeks to maintain a level of reserves Sufficient to allow tt to maintain the infrastructure necessary for it to carry on its operations, to provide a buffer a8ainst variations in cashflow and to allow for such contingencies a5 might reasonably be expected to arise. The Trustees have reviewed the reserves held by the Charity and are of the opinion that under nomial circumstan￿5 a level of unrestricted general reservès lojrrent assets less cUr￿nt liabilitiesl between 12 and 18 moThths' recurring expenditure is an adequate and comfortable level to maintain. At the end ol the yearthe resefves were within this ran8e. A separate (apltal reseNe is set upto reflert the net b￿k value of the freehold property and other fixed asse 5. Risk mana8ement The Trustee5 acknowledge their responsibility to assess and manage the risks that face the Charity. Comprehensive risk management pr(KedLtres are in place and risks in all areas of activities are regulady reviewed and monttored. 6. Trustees. responslblllty statement The Trustees are responsible for preparing the Report of the Trustees and the Financial Statements in accordan￿ wr(h applicable law and United knngdorn Accounting Standards. The law applicable to charities in England and Wales. the Charities Act 2011. the Charity (Accounts and Reports l Regulations 2C#)8 and the provisions of the trust deed require the Trustees to prepare financial statements for each financial year which give a true and fairview of the state of the affairs of the Charity and of the incoming resources and application of resources including the intorne and expendtture of the Charity for that period. In preparing those financial statements the Trustees are required to: - select suitable accounting policies and apply them tonsistently- obserye the methods and principles in the charity SORP- make judgements and estimate5 that are reasonable and prudent.. - state whether applicable accounting standards have been followed subject lo any rnaterial departures dist105ed and explained in the ffinancial ststements- - prepare the financial statements OTh the going concern ba￿S unles5 it is inappropriateto presume that the charity will continue in business. The Trustees are responsible for keeping proper èccounting records whith disc105e with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements Comp￿ with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2(X)8 and the prowsions of the trust deed. They are also responsible for safeguarding the asset5 of the Charity. and hence fortaking reasonable ￿ep$ for the prevention and detection of fraud and other irre8ularitie& Signed on behalf of the Trustees.. Colin Lindsay Director 18 lune 2024 REPORT OF THE INDEPENDENT EXAMINER TO THE TRVSTEES OF NORTHAMPTON SAMARITANS FOR THE YEAR ENDED 31 MARCH 20 Thls report Is on the financial statements of the Charityfor the year ended 31 March 2024. which are Set out on pages 6 to 11. Respe¢tl¥e respon51bllltles of the trustees and the examlner The Trustees are responsible for the preparation of the financial statements. They consider that an audit 15 not required for this period under section 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination 15 required. 11 is my responsibilty to: . Èxamine the financial 5taternents under section 145 of the 2011 Act- follow the procedures laid down in the General Directions given by the tharity Comrnission under section 14515llbl of ihe 2011 Act- and ￿ate wherher particular matters have come io my attention. $15 of Independent examlnerfs ststemert My examination was carried out in accordance with General Dirertions given by the Charity c0rnmiss￿n. An examination include5 a Teview of the accountin8 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 ITh the accounts, and seekin8 explanations from you as trudees concernin8 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and con5equentfy no opinion is given as to whether the accounts present a.true and fair view". and the report is limtteil to those matters set out in the statement below. Ind•ynd•nt•xamintrfs statemènt In the course of my examination. no matter has come to my attention 11 which sives me reasonable cause to believe thal in any maierial ￿Spect, Ihe requirements,. proper accounting records are kept in accordance with section 130 of the 2011 Act.. and accounts are prepared which accord with the accounting ￿ordS and coM￿Y with the accountin8 requirements of the 2011 Act- have not been met- or 21 to which, in my opinion. attentlon should be drawn In order to enable è proper undersranding of the accounts to be reached. Mr J R Cobley Cobley Desborou£h Chartered Certified Aceountsnts and Chartered TaxAdvisers Art15an5' House 7 Queensbridge Northampton NN478F Date.. 19 lune 2024 NORTHAMPTON SAMARITANS STATEMENT OF FINANCIAL AcnvmES FOR THE YEAR ENDEO 31 MARCH 2024 Year ended 31 March 2023 ar ended 31 March 2024 Unrestricted funds Restrieted fvnds Totsl Total Notes INCOMING RESOURCES Income from donations and le8aaes Income from trading activities Income from investments 25.440 58.349 4.733 25.440 58.349 4.733 22,136 45,949 2,048 TOTAL INCOMING RESOURCES 88,522 88.522 70,133 RESOURCES EXPENOED Expenditure on fundraising Expenditure on charitable actNitie5 Expenditure on administration 37.674 38.625 7.709 542 4,334 542 38,216 42.959 8.251 30.878 30,884 6.538 TOTAL RESOURCES EXPENDED 84.008 5.418 89,426 68.300 NET SURPLUSIIDEFicin FOR THE YEAR 4.514 15.4181 {9041 1,833 MOVEMENT OF FUNDS Total funds at l April 2023 Net surpluslldefititl foi the year Fund transfer 148.886 4.514 28,0 15.4181 ii.ooii 176.976 1gJ41 175,143 1,833 Total funds at 31 March 2024 154.401 £ 21,671 £ 176.072 176,976 The notes on poqes 8 to llfvrmportof thesefint7nciolstoternents. NORTHAMPTON SAMARITANS BALANCE SHEET AS AT 31 MARCH 2024 31 March 2024 31 March 2023 Note5 TANGIBLE FIXED ASSETS 84.719 64.769 CURRENT ASSETS Investment assets Cash at bank and in hand Accrued income and prepaid expendtture 100,OLN) 19,889 790 120.679 2,337 3.578 95.915 CURRENT LIABILITIES Amount5 falling due within one year= ContribLrtion due to national S3maritans charity Deferred income and accrued expenditure 2.237 2.324 4,561 1,570 6,902 8,472 NET CURRENT ASSErs 91.354 112.207 ASSETS £ 176,073 176,976 Represented by:_ UNRESTRICTED FUNDS General reserve5 Capttal reserve Friends of Northampton Samaritan5fund 89,327 63.044 2.031 81.749 64.769 2.368 154.402 148.886 RESTRICTED INCOME FUNDS General reserves 21,671 28,090 TOTAL FUNDS É 176,073 176,976 Signed on behalf of the Trustees on 18June 2024 Colin Llndsay (Director) Surer The notes on pages 8 to 11 fornipt7rt of th￿efinancI0l5toteMent& NORTHAMPTON SAMARrrANS NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 I ACCOUNTING POLICIES lal Basis of accounting The accounts have been prepared usin8 the htstorical cost conventionand in acCOrdan￿WIth the Statement of Recommended Practice ISORPI."Accounting and Repwjrting by Charities. and FRS 102. and on a going concern and an accruals bas￿. Ibl Fund accounting Unrestrieted charitable fvnds are available for use at the discretion of the Trustees In furtherance of the general objectives of the Charity- Restricted funds are subject to resrrictionson expenditure imposed by the donor or the TrustÈes. tsrthrough the terrns of an appeal. 1¢) Incoming resources Incomirsg Tesources are accounted for when receivable ex￿pt when donor5 specify th3t donationsand grants given to the Charity must be used in future accounting periods or when specified conditionsare met, in which case the income 15 not induded in incoming re50urce5 until those period5 or until the conditions have been met. Idl Donated goods Thevalve of goods donated for sale in the Charity's shop is reco8nised onty as income when sold. lel Tangible lixed assets Depreciation is provided on tangible fixed asset5 at rate5 calculated to write off their c05t le55 estimated residual value over their expected useful live5 U￿TrE the straight line rnethod and the following annual rates-. Freehold property Property improvements Fixtures, frttings and equipment 50% The Trustees consfrder that no provision is required for depreciation of freehold property because the rnarket value of the property is substantially in excessof the balan￿ sheet value. Year ended 31 March 2023 Year ended 31 March 2024 Unrestricted Restricled Funds Funds Total Totsl 2 PREMISES OVERHEADS Bysiness rates, water, I￿ht and heat Repairs and renewals Cleaning and housekeeping Telephones Insurance Depreciation of property improvements Total for year 8,S22 21.9)3 5.663 1.505 1.921 1,723 8.522 21.903 5.663 1.505 1.921 7.141 6,8S5 16.570 5.342 1.725 1.766 1,723 5.418 41.237 5.418 46.655 33.981 Allocated to.. Expenditure on raising fund5 Expenditure on charitable activitiÈs Expenditure on administration 4,124 32,9YJ 4,124 542 4,334 S42 4,666 37,324 4,666 3,398 27,185 3,398 41.238 5.418 46.656 33,981 NORThAMPTON SAMARITANS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Year ended 31 March 2023 Unrestricted Funds Restricted Funds Totsl Total 3 EXPENDITURE ON FUNDRAISING Shop employrnent Costs Other shop overhead5 Advertislng and public¢ty150% allocation) Postage and stationery133% allocation) Share of premises overheads Isee note 21 26,798 6,036 549 167 26.798 6.036 549 22.488 4.540 378 167 74 3,398 4.124 542 4.666 37.674 542 38,216 30,878 4 EXPENDITURE ON CHARITABLE AcnvmES Volunteer training and support costs Volunteer travelltng expenses Advertising and publicity ISO% allocation) Postage and stationery133% allocation) Share of premises overheads Isee note 21 1.981 2.938 549 167 32,990 1,981 2,938 549 167 887 2,360 378 74 4,334 37,324 27,185 38.625 4.334 42,9S9 30,884 All charitable actwtties are undertaken direct￿ by the Charity. S EXPENDITURE ON ADMINISTK4noN Posts8e and stationery133% all¢xats"onl Independent e￿MIne1.$ fee Bank char8e5 Room hire and funrtsons Contribution to central Samaritans ch3rity Share of premises overhead51see note 21 167 750 167 750 74 690 256 256 325 175 2.237 4,124 175 2,237 4,666 479 1,572 3,398 $42 7,709 542 8,251 6,538 NORTHAMPTON SAMARITANS io NOT TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 6 TANGIBLE FIXED AssErs Fixtures, Property fittings & improvements equipment Freehold property Total COST At l April 2023 Additions At 31 March 2024 69,297 73.722 27.089 IOJ.811 33,9SI 176,970 27.089 204.059 69,297 33.951 DEPRECIATION At l April 2023 Charge for the year At 31 March 2024 11.422 66.828 7,141 73,969 33,951 112,201 7.141 119.342 11,422 33,951 NEf BOOK VALUE At 31 March 2024 57.875 26.842 84.717 At l April 2023 57.875 6.894 64.769 7 UNRESTRICTED FUNDS Friend5 of General Capitzl reserve Northampton Samaritans reserves Total At l April 2023 Net surpluslldeficitl forthe year Transfer from general to capital reserves Transfer from re5tritted to general reserves 81.749 4.850 1,725 64,769 2,368 13371 148,886 4,513 11.7251 I,(N)i At 31 March 2024 89,325 63.LN4 2.031 154.4(Y) Aepresented bv- Tangible fixed assets Investment assets Other current assets Current liabilities 63.044 ,(KJO 5,918 14,5611 3,887 14.5611 2,031 89.326 63,044 2,031 154.401 NORTHAMPTON SAMARITANS li NOTES TO THE FINANaAL sfATEMErirs FOR THE YEAR ENDED 31 MARCH 2024 Friends of Northampton Samaritans 8 RESTRICTED INCOME FUNOS General Capital reserve reserve5 Total At l April 2023 Net deficit lorthe year Transfer from restritted to general reserves 28,090 15.4181 28,090 15,4181 11,ooii At 31 March 2024 21.671 21,671 Represented by.. rangible fixed assets 21,671 21,671 The Trustees have carried out a projert to refurbish. sound-proof and upgrade the Operations Roorn in the branch premises. the room used by Ltstening Volunteers to prowdethe service to callers. Funds broughtforward from the prioryearfor the project were £28.090. £27.089 of these funds were spent on project expenditure during the year. all of which have been capitalised as properry irnprovements. The depreciation on these costs has been allocated to the restricted fund. The remaining £1,￿1 held in the restricred fund has been transferred back to general reserves as a partial reversal of thetransfer made bythe trustee5 to the restricted fund in the 2021122 year. 9 EMPLOYEE COSTSAND NUMBERS Totsl employment costs for the period amounted to £26.79812023= £22,488), of which £nil12023.. £nill relatèd to employer's national insurancecontributionsand £52412023= £3731 to employer's pension contributions. The average number of employees during the period was 212023.. 21. and they were employed in the Charity's retail shop. 10 TRUSfEE RElnUNERATION . No remuneration was paid to anyTrustee in theyear12023.' £nill. 11 TAXAfoN The Charity 15 registered with the Charttycornmissioners vnderthe provisions of the Charities Act 1960. In accordancewith the provisions of $505 01 the Income and Corporation Taxes Act 1988. no taxation is payable on any surplusof income over expenditu￿. 12 APPROVAL OF ACCOUNTS The accounts were approved by theTrustees on 18 June 2024