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← Harrow Samaritans

2025-03-31-accounts

Charity registration number 1174064 (England and Wales)

HARROW SAMARITANS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

HARROW SAMARITANS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J Burgin
M Broome
M Das
G Fernandes-Lawes
C Freethy
L Collins
P Gorasia
P Rubenstein
Charity number 1174064
Principal address 44 Station Road
Harrow
HA1 2SQ
Independent examiner Gary Howard FCA
Howard Wilson Chartered Accountants
36 Crown Rise
Watford
Hertfordshire
WD25 0NE

HARROW SAMARITANS

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 15

HARROW SAMARITANS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

The objectives of the Charity are:

To enable persons within the Harrow and the surrounding areas, as well as elsewhere, who are experiencing feelings of distress and despair, including those who may be at risk of suicide, to receive confidential emotional support at any time of the day or night, in order to improve their emotional health and to reduce the incidence of suicide.

To promote in society a better understanding of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health, and to collaborate with and support Samaritans Central Charity and its affiliated branches in fulfilling these objectives.

Emotional Support

To continue to provide emotional support by telephone and e-mail, and by reaching out to schools/colleges and the community.

Samaritans' values are based on its vision of a society in which fewer people die by suicide, or suffer despair and suicidal feelings by:

Recruitment

By raising awareness of the Samaritans in Harrow, to increase the number of volunteers in order to maintain and if possible, increase our availability. The branch aims to ensure diversity of recruits in line with the Equity, Diversity and Inclusion Policy.

Fundraising

Public benefit

The Trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit "Charities and Public Benefit" in deciding what activities the Charity should undertake.

HARROW SAMARITANS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

Providing Emotional Support

During the year ended 31 March 2025;

Branch Management

In addition to their listening roles, 60% of volunteers undertake additional work for the branch including managing our finances, maintaining our properties, fundraising, recruitment and training and Outreach. The Trustees extend heartfelt thanks to all Volunteers for everything they do to maintain the smooth running of Harrow branch.

Recruitment, selection and training of Volunteers

The branch depends on the work of the Recruitment/Selection and Training teams who recruit and train new Volunteers all year round. 36 volunteers, 38% of the branch participated in the recruitment, training & mentoring of new volunteers last year.

During the year ended 31 March 2025;

Outreach

We are proud of our Outreach success. 29 Volunteers, 30% of Harrow volunteers work to raise awareness of Samaritans, offer emotional support and promote Samaritans volunteering at external events. During the year ended 31 March 2025;

Charity shop

Despite contributing 38% of income during the year ended 31 March 2025, the departure of the shop Manager in September 2024 made the shop no longer financially or practically viable. The shop remained open to maximise Christmas shopping opportunities, staffed by listening Volunteers in addition to their normal shifts and closed in January 2025. The shop is available for lease.

The flat above the shop remains rented to long standing and reliable tenants contributing 32% of income during the year ended 31 March 2025. We undertook substantial refurbishments in 2024 to bring the flat up to market standards and negotiated a rent increase in line with recent market trend (increase applies to year 25-26 accounts).

HARROW SAMARITANS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

During the year ended 31 March 2025 we raised income of £46,356, which was £5,992 (11%) lower than last yearin part due to:

The declines were offset by a £1,000 increase in flat rent and a £1,221 increase in member fundraising.

The remaining 10% came from interest on our cash reserves and selling various charity items including honey and hand cream from our bees.

We spent £76,640 during the year ended 31 March 2025, £19,199 more than last year due to:

These increases were offset mainly by savings on shop management costs after our manager left (£4,123) and undertaking less maintenance on our branch premises compared to last year (£1,586).

We ended the year with an excess of expenditure over income of £30,284 driven by the flat refurbishment.

The net expenditure reduced unrestricted funds to £639,903 (2024: £670,187). There were no restricted funds at the year end.

Reserves policy

The reserves policy and level of reserves reflects anticipated future requirements and is reviewed by the Trustees during the year. The Trustees consider the level of liquid reserves that it would be appropriate for the charity to maintain. The aim of the Trustees in 2024-2025 is to have liquid reserves sufficient to cover at least 18 months expenses, if required. The Trustees have concluded that the current level of reserves of £639,903 (2024: £670,187) of which £85,331 (2024: £112,401) are liquid reserves is satisfactory.

Investment policy and powers

The Trust Deed authorises the Trustees to make and hold investments using the general funds of the charity, but no such investments are presently held apart from bank interest.

Structure, governance and management

Harrow Samaritans is an independent charity affiliated to the national parent Samaritans organisation, which includes 201 branches. Samaritans provides confidential emotional support through volunteers.

The charity is controlled by its governing document, a deed of trust, and constitutes a Charitable Incorporated Organisation. It is a "linked charity" with the former Harrow Branch of Samaritans. It has adopted the Samaritans branch model constitution. The parent organisation is a company limited by guarantee, and was incorporated on 11th April 1963, under the Companies Act 1948.

HARROW SAMARITANS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees who served during the year and up to the date of signature of the financial statements were: The trustees who served during the year and up to the date of signature of the financial statements were:
S Herman (Resigned 30 November 2024)
R Canter (Resigned 30 November 2024)
J Reeve (Resigned 30 November 2024)
J Burgin
J New (Resigned 30 November 2024)
M Broome
K Thanki (Resigned 27 June 2025)
M Das
G Fernandes-Lawes
C Freethy
J Aitken (Resigned 30 November 2024)
L Collins (Appointed 23 November 2024)
P Gorasia (Appointed 23 November 2024)
P Rubenstein (Appointed 23 November 2024)

The governing body of the Central Charity is a Board of Trustees supported by five committees. Harrow Samaritans has a Leadership Team consisting of nine Trustees. The Branch Director has overall responsibility for the charity with deputies to assist in varying roles within the branch.

The appointment of trustees is governed by the Trust Deed of the charity. All Trustees are made aware of their responsibilities and have completed E-learning Trustee training and obtained their certificates.

The Trustees are responsible for keeping accounting records which disclose with accuracy the financial position of the charity. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees of the charity meet approximately every two months and decisions usually have the unanimous approval of the Trustees, but can be decided using a majority voting system. A minimum of 4 Trustees must be present for the meeting to be quorate.

During the year activities have been undertaken and are ongoing relating to areas of Health & Safety. In the past year a Fire Risk Assessment, Water Assessment, Gas safety check and PAT testing were conducted, to ensure the safety of our volunteers and visitors. Safety assessments were also carried out in our shop and flat. We also complete the monthly H&S Compliance Diary created by Samaritans Central Office.

The trustees' report was approved by the Board of Trustees.

L Collins Trustee

17 November 2025

HARROW SAMARITANS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARROW SAMARITANS

I report to the trustees on my examination of the financial statements of Harrow Samaritans (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Gary Howard FCA

Howard Wilson Chartered Accountants 36 Crown Rise Watford Hertfordshire WD25 0NE 19 November 2025

HARROW SAMARITANS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 6,655 11,722
Other trading activities 4 38,213 36,777
Investments 5 1,488 3,849
Total income 46,356 52,348
Expenditure on:
Raising funds 6 48,156 26,145
Charitable activities 7 28,484 31,296
Total expenditure 76,640 57,441
Net expenditure and movement in funds (30,284) (5,093)
Reconciliation of funds:
Fund balances at 1 April 2024 670,187 675,280
Fund balances at 31 March 2025 639,903 670,187

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

HARROW SAMARITANS

BALANCE SHEET

AS AT 31 MARCH 2025

2025
Notes
£
£
Fixed assets
Tangible assets
12
554,572
Current assets
Debtors
13
3,485
Cash at bank and in hand
90,969
94,454
Creditors: amounts falling due within
one year
14
(9,123)
Net current assets
85,331
Total assets less current liabilities
639,903
The funds of the charity
Unrestricted funds
16
639,903
639,903
The financial statements were approved by the trustees on 17 November 2025
G Fernandes-Lawes
L Collins
Trustee
Trustee
Greg Fernandes-Lawes		 2024
£
-
119,483
119,483
(7,082)		 £
557,786
112,401
670,187
670,187
670,187

HARROW SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Harrow Samaritans is an unincorporated charity governed by trust deed.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

HARROW SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings n/a Leasehold improvements 20% reducing balance Fixtures and fittings 25% on cost Computers 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

HARROW SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

HARROW SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 6,655 10,222
Legacies - 1,500
6,655 11,722

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 1,866 645
Shop income 20,720 21,734
Letting and licensing arrangements 14,800 13,800
Other income 827 598
Other trading activities 38,213 36,777

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 1,488 3,849

HARROW SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising 25 256
Trading costs
Operating charity shops 5,689 6,196
Rental costs 31,537 3,557
Staff costs 10,905 16,136
48,131 25,889
Total costs 48,156 26,145

7 Expenditure on charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Direct costs
Depreciation and impairment 3,215 1,868
Branch premises costs 5,262 3,564
Cleaning 2,713 2,700
Telephone 4,174 4,518
Office costs 807 1,637
Repairs 5,713 7,299
Travel 2,892 2,590
Sundry costs 1,455 2,198
Levy to general office (1,130) 1,784
Governance costs 1,500 2,144
Training 1,766 935
Bank charges 117 59
28,484 31,296
Analysis by fund
Unrestricted funds 28,484 31,296

HARROW SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 1,500 2,144
Depreciation of owned tangible fixed assets 3,215 1,868

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Shop staff 1 1
Trustees 9 12
Total 10 13
Employment costs 2025 2024
£ £
Wages and salaries 10,678 15,803
Other pension costs 227 333
10,905 16,136

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

HARROW SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12
Tangible fixed assets
Freehold land
and buildings
Leasehold
improvements
Fixtures and
fittings
£
£
£
Cost
At 1 April 2024
551,239
30,732
61,796
At 31 March 2025
551,239
30,732
61,796
Depreciation and impairment
At 1 April 2024
-
26,954
59,440
Depreciation charged in the year
-
756
2,356
At 31 March 2025
-
27,710
61,796
Carrying amount
At 31 March 2025
551,239
3,022
-
At 31 March 2024
551,239
3,777
2,356
13
Debtors
Amounts falling due within one year:
Prepayments and accrued income
14
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income
15
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 Computers
£
14,389
14,389
13,975
103
14,078
311
414
2025
£
3,485
2025
£
3,842
-
5,281
9,123
2025
£
227		 Total
£
658,156
658,156
100,369
3,215
103,584
554,572
557,786
2024
£
-
2024
£
608
63
6,411
7,082
2024
£
333

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

HARROW SAMARITANS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 670,187 46,356 (76,640) 639,903
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 675,280 52,348 (57,441) 670,187

17 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).