Registered charity number:
1174013
## Northampton
## NORTHAMPTON SAMARITANS
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## NORTHAMPTON SAMARITANS
## REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
|CONTENTS|Page|
|---|---|
|Organisational details|al|
|Report oftheTrustees|2-4|
|Report ofthe Independent Examiner|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the financial statements|8-11|
|Shop trading account|12|
|FriendsofNorthamptonSamaritansaccount|13|
NORTHAMPTON SAMARITANS
1
## ORGANISATIONAL DETAILS FOR THE YEAR ENDED 31 MARCH 2025
Registered charity no: 1174013
Registered office address: 2 St Michael’s Avenue Northampton NN1 4JQ
Members of the Board of Trustees at 13 June 2025 All trustees have been in office since 1 April 2024 unless otherwise stated.
Mr C Lindsay Director Mr S M Broadbent Treasurer (appointed 24 June 2024) Ms L Richardson Secretary (appointed 24 June 2024) Ms M Connor Trustee MsJ Malpass Trustee Mr D Mold Trustee Ms M Riley Trustee
Others who served as trustees in the year ended 31 March 2025
Ms C Hayward Trustee (retired 24 June 2024) Ms E Simpson Treasurer (retired 24 June 2024) Ms E Vandor Trustee (retired 24 June 2024) 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 2025
The Trustees present their report and the financial statements for the year ended 31st March 2025. 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 body 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 and, 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
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
(continued)
## 2. Objectives and activities (continued)
## (b) Principal activities undertaken
To achieve its objects the Charity works with other Samaritans UK branches and affiliated charities to provide round-the-clock availability of a telephone support service through the Samaritans free national telephone number 116123, and also responds to contacts made by e-mail, online chat and letter, to enable members of the public to receive help and support whenever required. In addition it engages in 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 2025, the Charity incurred a deficit expenditure over income of £5,409 (2024: £904). Total income was £70,214 (2024: £88,522) and resources expended were £75,623 (2024: £89,426).
Turnover from the Charity's shop for the year was £42,749 (2024: £40,638), generating a trading surplus of £10,866 (2024: £7,804).
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 2025 amounted to £80,000 (2024: £90,000).
NORTHAMPTON SAMARITANS
4
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
## (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. At the end of the year the reserves were within this range.
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:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the charity SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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:
Oo x ; ~ Colin Lindsay Director 13 June 2025
5
## REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF
## NORTHAMPTON SAMARITANS FOR THE YEAR ENDED 31 MARCH 2025
This report is on the financial statements of the Charity for the year ended 31 March 2025, 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
1) which gives me reasonable cause to believe that, in any material respect, the requirements;
* proper accounting records are kept in accordance with section 130 of the 2011 Act; and
- accounts are prepared which accord with the accounting records and comply with
- the accounting requirements of the 2011 Act ;
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.
MrJ R Cobley Cobley Desborough Chartered Certified Accountants and Chartered Tax Advisers Artisans’ House
7 Queensbridge Northampton NN4 7BF
Date: 13 June 2025
6
## NORTHAMPTON SAMARITANS
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
||||||||||Year ended|Year ended|
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||31 March|
|||||Year ended 31 March|||2025|||2024|
||||Unrestricted||Restricted||||||
|||||funds||funds||Total||Total|
||Notes|||£||£||£||£|
|INCOMING RESOURCES|||||||||||
|Incomefrom donations and legacies||||22,104||-||22,104||25,440|
|Incomefrom trading activities||||44,261||.||44,261||58,349|
|Income from investments||||3,849||-||3,849||4,733|
|TOTAL INCOMING RESOURCES||||70,214||-||70,214||88,522|
|RESOURCES EXPENDED|||||||||||
|Expenditure on fundraising|3|||37,086||-||37,086||38,216|
|Expenditure on charitable activities|4|||32,143||-||32,143||42,959|
|Expenditure on administration|5|||6,394||-||6,394||8,251|
|TOTAL RESOURCES EXPENDED||||75,623||-||75,623||89,426|
|NETDEFICITFORTHEYEAR||||(5,409)||-||(5,409)||(904)|
|MOVEMENT OF FUNDS|||||||||||
|Totalfunds at 1 April 2024||||154,402||21,671||176,073||176,977|
|Net deficit fortheyear||||(5,409)||.||(5,409)||(904)|
|Transfer between funds||8||21,671||(21,671)||-|||
|Totalfundsat31March2025|||£|170,664|£|-|£|170,664|£|176,073|
The notes on pages 8 to 11 form part of these financial statements.
7
## NORTHAMPTON SAMARITANS
## BALANCE SHEET AS AT 31 MARCH 2025
|||31 March|2025|2025|31 March|2024|
|---|---|---|---|---|---|---|
||Notes|||£|£|£|
|TANGIBLE FIXED ASSETS|6|||77,575||84,719|
|CURRENT ASSETS|||||||
|Investment assets||80,000|||90,000||
|Cash at bank and in hand||18,497|||2,337||
|Accrued income and prepaid expenditure||1,071|||3,578||
|||99,568|||95,915||
|CURRENT LIABILITIES|||||||
|Amounts falling due within one year:|||||||
|Contribution due to national Samaritans charity||3,553|||2,237||
|Deferred income and accrued expenditure||2,926|||2,324||
|||6,479|||4,561||
|NETCURRENT ASSETS||||93,089||91,354|
|NETASSETS|||£|170,664|£|176,073|
|Represented by:-|||||||
|UNRESTRICTED FUNDS|7||||||
|General reserves||90,894|||89,327||
|Capital reserve||71,515|||63,044||
|Friends ofNorthampton Samaritans fund||2,195||170,664|2,031|154,402|
|RESTRICTED INCOME FUNDS|8||||||
|General reserves||||-||21,671|
|TOTALFUNDS|||£|170,664|£|176,073|
Signed on behalf of the Trustees on 13 June 2025
**==> picture [308 x 64] intentionally omitted <==**
**----- Start of picture text -----**
Catt bc Yah
pareQ4~.ee bhose : KePas
Colin Lindsay (Director) Steve Broaflbe)t (Jeéasurer)
**----- End of picture text -----**
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 2025
## 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,|fittingsandequipment|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.
|||||||Year ended|
|---|---|---|---|---|---|---|
|||||||31 March|
||||Year|ended 31 March|2025|2024|
||||Unrestricted|Restricted|||
||||Funds|Funds|Total|Total|
|2|PREMISES OVERHEADS||£|£|£|£|
||Business rates, water, lightand heat||7,669|-|7,669|8,522|
||Repairs and renewals||7,784|-|7,784|21,904|
||Cleaning and housekeeping||6,489|-|6,489|5,663|
||Telephones||1,339|.|1,339|1,505|
||Insurance||2,091|-|2,091|1,921|
||Depreciation ofproperty improvements||7,144|-|7,144|7,141|
||Total foryear||32,516|-|32,516|46,656|
||Allocated to:||||||
||Expenditure on raisingfunds|10%|3,252|-|3,252|4,666|
||Expenditure on charitable activities|80%|26,012|-|26,012|37,324|
||Expenditure on administration|10%|3,252|-|3,252|4,666|
||||32,516|-|32,516|46,656|
9
## NORTHAMPTON SAMARITANS
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
||||||Year ended|
|---|---|---|---|---|---|
||||||31 March|
|||Year|ended 31 March|2025|2024|
|||Unrestricted|Restricted|||
|||Funds|Funds|Total|Total|
|3|EXPENDITURE ON FUNDRAISING|£|£|£|£|
||Shop employment costs|27,491|-|27,491|26,798|
||Other shop overheads|4,392|-|4,392|6,036|
||Advertising and publicity (50% allocation)|1,614|-|1,614|549|
||Postage and stationery (33% allocation)|337|-|337|167|
||Share of premises overheads (see note 2)|3,252|-|3,252|4,666|
|||~37,08||-~S™”*«<“C«SBGS—C‘“‘«‘C™CC#CS«2G:||
|4|EXPENDITURE ON CHARITABLE ACTIVITIES|||||
|---|---|---|---|---|---|
||Volunteer training and support costs|1,208|-|1,208|1,981|
||Volunteer travelling expenses|2,972|-|2,972|2,938|
||Advertising and publicity (50% allocation)|1,614|-|1,614|549|
||Postage and stationery (33% allocation)|337|-|337|167|
||Share of premises overheads (see note 2)|26,012|-|26,012|37,324|
|||32,143|-|32,143|42,959|
## All charitable activities are undertaken directly by the Charity.
## 5 EXPENDITURE ON ADMINISTRATION
|Postage and stationery (33% allocation)|337|-|337|167|
|---|---|---|---|---|
|Independent examiner's fee|780|-|780|750|
|Bank charges|311|-|311|256|
|Room hire and functions|398|.|398|175|
|Contribution to central Samaritans charity|1,316|-|1,316|2,237|
|Share of premises overheads (see note 2)|3,252|-|3,252|4,666|
||6,394|-|6,394|8,251|
10
## NORTHAMPTON SAMARITANS
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
|6|TANGIBLE FIXED ASSETS|||Fixtures,||
|---|---|---|---|---|---|
|||Freehold|Property|fittings&||
|||property|improvements|equipment|Total|
|||£|£|£|£|
||COST|||||
||At 1 April 2024|69,297|100,811|33,951|204,059|
||Additions|-|-|-|.|
||At 31 March 2025|69,297|100,811|33,951|204,059|
||DEPRECIATION|||||
||At 1 April 2024|11,422|73,967|33,951|119,340|
||Charge forthe year|-|7,144|-|7,144|
||At 31 March 2025|11,422|81,111|33,951|126,484|
||NET BOOK VALUE|||||
||At 31 March 2025|57,875|19,700|-|77,575|
||At1April2024|57,875|26,844|-|84,719|
|7|UNRESTRICTED FUNDS|||Friends of||
|---|---|---|---|---|---|
|||General|Capital|Northampton||
|||reserves|reserve|Samaritans|Total|
|||£|£|£|£|
||At 1 April 2024|89,327|63,044|2,031|154,402|
||Net surplus forthe year|(5,573)|-|164|(5,409)|
||Transferfrom restricted funds|21,671|-|-|21,671|
||Transferfrom general to capital reserve (see note 8)|(14,531)|14,531|-|-|
||At 31 March 2025|90,894|77,575|2,195|170,664|
||Represented by:|||||
||Tangible fixed assets|-|77,575|-|77,575|
||Investment assets|80,000|-|-|80,000|
||Other current assets|17,373|.|2,195|19,568|
||Current liabilities|(6,479)|-|-|(6,479)|
|||90,894|77,575|2,195|170,664|
11
## NORTHAMPTON SAMARITANS
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
||||||Friends|of||
|---|---|---|---|---|---|---|---|
|8|RESTRICTED INCOME FUNDS|General|Capital||Northampton|||
|||reserves|reserve||Samaritans||Total|
|||£|£||£||£|
||At 1 April 2024|21,671||-||-|21,671|
||Funds utilised and reclassified as unrestricted|(21,671)||-||-|(21,671)|
||At31March2025|-||-||-|-|
The balance of Restricted Funds at 1st April 2024 represented funds which were earmarked for the refurbishment of the charity's Operations Room. These funds have been utilised in the now-completed refurbishment so there is no requirement to hold them separately. The cost of the refurbishment has been capitalised and depreciated as a tangible fixed asset, and general capital reserves adjusted accordingly.
## 9 EMPLOYEE COSTS AND NUMBERS
Total employment costs for the period amounted to £27,491 (2024: £26,798), of which £nil (2024: £nil) related to employer's national insurance contributions and £538 (2024: £524) to employer's pension contributions. The average number of employees during the period was 2 (2024: 2), and they were employed in the Charity's retail
## 10 TRUSTEE REMUNERATION
No remuneration was paid to any Trustee in the year (2024: fnil).
## 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 13 June 2025
12
## NORTHAMPTON SAMARITANS
## SHOP TRADING ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025
**==> picture [475 x 197] intentionally omitted <==**
**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|Year|ended|Year|ended|
|31|March|2025|31|March|2024|
|£|£|£|£|
|INCOME|
|Trading|income|for the|year|42,749|40,638|
|LESS|EXPENSES|
|Employment|costs|27,491|26,798|
|Card|processing|fees|1,101|926|
|Stationery|and|postage|594|177|
|Telephone|288|235|
|Cleaning|15275|1,013|
|Repairs|and|maintenance|17|1,617|
|Sundries|1,117|2,068|
|31,883|32,834|
|TRADING|SURPLUS|FOR THE|YEAR|10,866|7,804|
**----- End of picture text -----**
This page does not form part of the statutory accounts
13
## NORTHAMPTON SAMARITANS
## FRIENDS OF NORTHAMPTON SAMARITANS
## ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025
||Year ended||Year|ended||
|---|---|---|---|---|---|
||31 March 2025||31 March 2024|||
||£|£|£|£||
|INCOME AND EXPENDITURE ACCOUNT||||||
|INCOME GENERATED DURING THE YEAR||||||
|Tinshake collections|489||1,319|||
|Otherfundraising activities|-||16|||
|||489|||1,335|
|LESS EXPENSES||||||
|Items purchased for branch|-||1,522|||
|AGM catering|325|325|150||1,672|
|SURPLUS/(DEFICIT) FORTHE YEAR||164|||(337)|
|BALANCE SHEET||||||
|CURRENTACCOUNT WITH THE BRANCH||||||
|Balance at 1 Apr 2024||2,031|||2,368|
|Surplus/(Deficit) ForThe Year||164|||(337)|
|Balance at 31 Mar 2025||2,195|||2,031|
|RESERVES|£|2,195||£|2,031|
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.