SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK
FINANCIAL STATEMENTS
nded 31" March 2021
Independent Examiner’s Report to the Trustees of Samaritans of Bury St. Edmunds and West
Suffolk
I report on the financial statements of Samaritans of Bury St. Edmunds and West Suffolk for the year ended 31" March 2021 which are set out on pages 1 to 7 of the appendix to the Annual Report.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993) (the Act) and that an independent examination is needed.
It is my responsibility to:-
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e examine the financial statements (under section 43(3){a) of the Act);
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e to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the Act); and
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¢ to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements 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 I do not express an audit opinion on the view given by the financial statements.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:-
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which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 41 of the 1993 Act; and
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to prepare financial statements which accord with the accounting records and to comply with the
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have not been met; or
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to which in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements.
Sarah Place Accountants Ltd
Unit 4b, Boldero Road
Bury St Edmunds Suffolk IP32 7BS
SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEMENTS
STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31st March 2021
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|All Funds|Alt|Funds|
|Funds|Funds|Previous Year|
|Note|£|£|£|£|
|Incoming Resources|
|Income|from|Voluntary|Donations:|
|Donations|8,959|-|8,959|14,179|
|Gift|Aid|1,023|-|1,023|491|
|Total Income|from|Voluntary|Donations:|9,982|-|9,982|14,670|
|Activities|for generating|funds:|
|Samaritans .1000|(BSE)|Club|4|1,003|-|1,003|603|
|Other fundraising|4|102|-|102|21,182|
|Grants and Gift Aid|from|fundraising|4|20,618|14,559|35,177|10,009|
|Investment|Income|and|Interest|-|-|-|-|
|NOMS|(Prisons)|grant|3|1,249|-|1249|2,022|
|Other|-|-|-|-|
|Total|Incoming|Resources|from|Generated|Funds|9|32,954|14,559|47,513|48,486|
|Resources Expended|
|Unallocated|Support|Costs|19,301|6,407|25,708|37,285|
|Charitable|Expenditure:|=|=|
|Fundraising|Costs|-|-|-|561|
|Outreach|782|-|782|2,914|
|Publicity|-|-|0|465|
|Listening|Services|-|5,679|5,679|7,379|
|Prison|related|expenditure|-|-|0|2,066|
|Training|and|Recruitment|-|-|0|4,184|
|Branch|Affiliation|Fee|-|-|0|-231|
|Governance|Costs|8|320|-|320|600|
|Total Resources|Expended|20,403|12,086|32,489|55,223|
|Net|Surplus|/ (|-|) Deficit|for the Year|12,551|2,473|15,024|-6,737|
|Balances brought forward at|Ist April 2020|364,884|-|364,884|371,621|
|Balances|carried|forward|at 31st March|2021|377,435|2,473|379,908|364,884|
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1
SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEMENTS
BALANCE SHEET
| BALANCE SHEET | BALANCE SHEET | ||||
|---|---|---|---|---|---|
| As at 31st March 2021 | |||||
| 2021 | 2020 | ||||
| Note | £ | £ | £ | £ | |
| FixedAssets | 2 | 339,936 | 339,936 | ||
| Current Assets | |||||
| Debtors andPrepayments | 3,193 | 4,410 | |||
| Bank Deposits | 38,666 | 23,087 | |||
| Cash at Bank | - | - | |||
| Cash in Hand | - | - | |||
| 41,859 | 27,497 | ||||
| Current Liabilities | |||||
| (amounts falling duewithinoneyear) | |||||
| Branch Affiliation Fee | - | - | |||
| Branch Reserve Equalisation Fund | - | - | |||
| Creditors | 1,887 | 2,549 | |||
| Accruals | - | - | |||
| 1,887 | 2,549 | ||||
| Net Current Assets | 39,972 | 24,948 | |||
| LongTerm Liabilities | |||||
| Loans | - | = | |||
| NetAssets | 379,908 | 364,884 | |||
| Represented by: | |||||
| General UnrestrictedFund | 3 | 377,435 | 364,884 | ||
| Restricted Funds | 3 | 2,473 | - | ||
| TotalFunds | 379,908 | 364,884 |
Approved by the Committee and signed on its behalf by:-
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Eamonn Jones, ChairmanVA
g Atter, Treasurer .
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2
SAMARITANS OF BURY
AT
NOTES TO THE FINANCIAL STATEMENTS
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1, ACCOUNTING POLICIES
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a) Basis of Accounting
The financial statements have been prepared under the historical cost convention and in accordance with applicable Accounting Standards and the Statement of Recommended Practice for Accounting by Charities, issued in March 2015 (‘The Charities SORP 2015’).
b)_Incoming Resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income, there is reasonable certainty of receipt and the amount can be quantified with reasonable accuracy. The following specific policies apply to categories of income:-
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Donations/Collections - these are accounted for when received.
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Legacies - entitlement is the earlier of the charity receiving the final estate accounts or the legacy being received. No value is included where the legacy is subject to a life interest held by another party,
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Donated Goods/Services - this is included at the value to the charity where this can be quantified.
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Grants - where these are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance. Where income is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, the income is accrued. Capital grants are accounted for as income in the SOFA as soon as they are received.
¢) Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resource. The following specific policies apply to categories of expenditure:-
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Fundraising Costs - are those costs incurred in seeking voluntary contributions.
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Governance Costs - are the costs associated with the governance arrangemeats of the charity, which relate to the general running of the charity as opposed to those costs associated with fundraising or charitable activities. Included within this category are costs associated with the strategic as opposed to the day to day management of the charity’s activities.
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Support Costs - comprise the costs of activities such as the management, financial, administrative and IT, together with common services, office accommodation and communication costs. These are allocated across the categories of charitable expenditure, governance costs and costs of generating funds.
Depreciation - is provided on a straight line basis so as to write offthe cost of fixed assets over their estimated useful lives as
follows:-
Freehold Property purchase Nil Freehold Property renovations Nil Office Equipment and Furniture 3/4 years
3
SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEMENTS
NOTES TO THE FINANCIAL STATEMENTS (continued)
ACCOUNTINGPOLICIES - CONTINUED
d)} Fund Accounting
General funds are unrestricted funds that are available for use, at the discretion of the trustees, in furtherance of the objectives of the charity and have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes, Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the charity for particular purposes. Costs relating to such funds are charged against specific funds. The aim and use of each fund is set out in Note 3.
e)Taxation
Samaritans of Bury St Edmunds and West Suffolk is a registered charity and is therefore potentially exempt from taxation of its income and gains to the extent that they fall within part 10 of the Income Tax Act 2007 and section 256 of the Taxation of Chargeable Gains Act 1992. No tax charge has arisen in the year.
2. FIXED ASSETS
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Freehold Fumiture& Total
Property Equipment
£ £ £
Cost
At Ist April 2020 339,936 - 339,936
Transfer “ “s i
Additions - - -
At 31st March 2021 339,936 0 339,936
Depreciation
At Ist April 2020 = - =
Charge for Year iz m
At 31st March 2021 a i =
Net Book Value
At 31st March 2021 339,936 - 339,936
At 31st March 2020 339,936 ~ 339,936
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No professional valuation of the current value of the freehold property has been undertaken. However, the property is insured for £435,000 based on recent purchase and renovation costs.
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SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEMENTS
NOTES TO T
i
3, RECONCILIATION OF FUNDS
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||||||||||
|---|---|---|---|---|---|---|---|---|
|General|Restricted|All|
|Unrestricted|{see|below)|Funds|
|Fy|£|£|
|At|Ist April 2020|364,884|-|364,884|
|Incoming|Resources|32,954|14,559|47,513|
|Resources|Expended|-20,403|-12,086|-32,489|
|At 31st March|2021|377,435|2,473|379,908|
|Represented|by:-|
|Tangible Fixed|Assets|339,936|-|339,936|
|Current|Assets|39,387|2,473|41,860|
|Current|Liabilities|-1,887|-|-1,887|
|377,435|2,473|379,908|
|Breakdownof|Restricted|Funds|Volunteer|Expenses|NOMS|
|All|Recruitment|—|Listening|Training|NOMs|Total|
|Volunteer|Partnership|
|Costs|Expenses|Expenses|
|At|Ist April|2020|-|-|-|-|-|-|
|Incoming Resources|14,559|-|-|-|-|14,559|
|Resources|Expended/Transfer|to restricted|6,407|-|5,679|-|-|12,086|
|At 31st March|2021|8,152|-|-5,679|-|-|2,473|
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Funds received during the year which have a restricted use requirement were £14,559 as indentified above. £12,086 was used during the year . Volunteer-related expenditure covered by the grants of £12,086 has been transferred to restricted.
General Fund
Funds held available for the ordinary purposes of the charity.
NOMS Partnership
Grants are made available to the charity by the National Offender Management Service Partnership in respect of estimated reimbursement of expenditure incurred by the charity in implementing the Listener Scheme locally.
4, ACTIVITIES FOR GENERATING FUNDS
The income raised for the various fundraising activities is shown net of the costs incurred.
5. TRUSTEES’
0
None of the charity’s trustees were directly or indirectly remunerated in any way. It is the policy of the charity to reimburse in full all expenses properly incurred by its volunteers in connection with its charitable activities when claimed.
5
SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEMENTS
NOTES TO THE FINANCIAL STATEMENTS (continued)
6. SAMARITANS (GENERAL OFFICE)
The charity is a Branch of Samaritans, the independent co-ordinating body which is concerned with standards and policy of all national branches. At the year end no affiliation fees or branch reserve equalisation fund were payable by the Branch to General Office.
7.[BREAKDOWN] OF COSTS BY ACTIVITY
| Direct | Support | Total | Total | |
|---|---|---|---|---|
| Costs | Costs | Costs | Costs | |
| 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Charitable Expenditure:- | ||||
| Outreach | 782 | 782 | 2,914 | |
| Publicity | - | - | - | 465 |
| Listening Services | 5,679 | 5,679 | 7,379 | |
| Prison relatedexpenditure | - | - | 2,066 | |
| Training, Recruitment, Conferences | - | - | 4,184 | |
| Branch Affiliation Fee | - | - | -231 | |
| BranchReserve Equalisation Fund | 7 | - | - | |
| Governance Costs | 320 | 320 | 600 | |
| 6,781 | - | 6,781 | 17,377 | |
| 2021 | 2020 | |||
| Support Costs Analysis:- | £ | £ | ||
| Post, telephone and Stationery | 1,529 | 4,993 | ||
| Computers | 1,600 | 2,895 | ||
| Premises Costs | 13,102 | 20,756 | ||
| OfficeCleaning | 4,140 | 2,921 | ||
| Utilities andInsurance | 5,337 | 5,720 | ||
| 25,708 | 37,285 | |||
| 8,GOVERNANCE | ||||
| 2021 | 2020 | |||
| £ | £ | |||
| FeespayabletoIndependent Examiner | 320 | 600 | ||
| 320 | 600 |
6
SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEMENTS
NOTES TO THE FINANCIAL STATEMENTS (continued)
9.[DONATIONS] & FUNDS RAISED
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|||||||||
|---|---|---|---|---|---|---|---|
|Details|Amount|Details|Amount|
|Unsolicited|Donations|£|Donations from|Fundraising|Activities|£|
|Crematorium|5,000|Quakers|$,000|
|Donation for Smart Car insurance|673|Suffolk Community|Foundations Corona|Virus|
|Donations made via the Communities|Aid|Foundation|577|Fund|4,989|
|Other Donations|below £100|510|Volunteers'|Gift Aided Expense Donations|1,821|
|Bury Abbey Rotary|500|Suffolk Community|Emergency Fund|1,500|
|R &|J Gardner Trust|via Communities|Aid|Foundation|500|Samarathon|1,280|
|Anonymous|donations|375|NOMS|Grant|1,249|
|Rachel|Anderson donation|300|Stay|at home-athon|1,093|
|Garland|Street Baptist Church|219|Channel|swim|1,080|
|Bury Rotary|200|Samaritans|1000|(BSE)|Club|1,003|
|F|Pattison|Donation|150|Kirsten|bike sales|637|
|Rob|Matthews|Donation|100|Victoria|Floristy|550|
|Lee Maddocks|Tractor|Runs|550|
|"Jam|for Sams"|Church|Walk|500|
|Other Fund|Raising|Events|under £100|381|
|Monthly contributions|from|kind donors|470|
|9,104|Xmas|card|sales|260|
|Gift|Aid reclaimed|204|Bardwell|Charities|250|
|sub|total|A|9,308|Easy|Fundraising|214|
|RESTRICTED|FUNDS|22,827|
|Gift Aided through fundraising|819|
|subtotal|B|23,646|
|Volunteer Costs|14,559|
|NOMS|-|TOTAL|- UNRESTRICTED FUNDS|32,954|
|TOTAL|- RESTRICTED FUNDS|14,559|
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