SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEMENTS For the ear ended 31" March 2025 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 2025 which are set out on pages I to 7 of the appendix to the Annual Report. Respectfive responsibilities of trustees and examiner The charity's trustces are responsible for the preparation of th¢ financial statements. The charity's trustces consider that an audit is not required for this year (under section 43(2) of the chariti￿ Act 1993) (thc Act) and that an indq)¢nd¢nt examination is needed. It is my responsibility to'.- cxamine the financial slalements (under section 43(3)(a) of the Act). to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)0)) of the Act). and to state wh¢th¢r particular matters have come to my att¢ntion. 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 th¢ charity and a comparison of the financial statements presented with those records. It also includes Consideration of any unusual items or disclosures in thc financial statements and seeking explanations from you as trustccs concerning any such matters. The prOc￿ureS 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:_ which gives me reasonable cauge to believe that in any material respect the requirements to keep accounting records in accordancc with section 41 of the 1993 Act. and to prepare financial statements which accord with the accounting records and to comply with the have not been met. or 2. to which in my opinion, attention should be drawn in ordcr to enable a proper understanding of th¢ financial statCTnents. Sarah Place Accountants Ltd Unit 4b, Boldero Road Bury St Edmunds Suffolk IP32 7BS SAMAIUTANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEMENTS STATEMENT OF FINAN CTIVITIES Forth r ended 31*t Mar h 2025 UnreSlncl￿ REL￿ted Fundg Funds All Futtds Previous Ye Note Resour¢¢ Jn¢om¢ Voluntary Don41ions'. Donations Gift Aid 62.308 313 10.750 73,058 313 15.544 9.321 'I'otg1 Incom¢ from Volwjtsry Donations.. 62.621 10,750 73,371 24,865 A¢iiviti¢s foT gencTatinB fi]nd8'. Samaritans 1000 {BSEI Club Gr8tt14 Donations and (lift Aid from hJndrai$in8 Investment Income and Inter&4t NOM8 IPrison518ranl 406 25,891 ,745 4,079 406 25,213 1,74.f 4.079 436 54,538 712 4,079 -678 lotsl In¢omlng Reiourcei frnrn Genernted Fundi 10 94.742 10,072 104.814 84.630 Re%ollr¢¢• EypeMd¢d Unallocaied Support C0518 Charitable Expendltur¢-. Ouir¢4¢h Lisl¢nin4 Service8 Pri￿n rclaled exkKndilure Training and R¢¢nJiimeni New Branch Contribution Governance Cost$ 20,842 6,165 27.007 16,814 530 9,807 1593 565 14.008 360 445 975 9.807 1,593 1,345 14,008 360 940 22,866 2,708 1,448 3,527 360 780 Toill Re*our¢e5 Expend¢rt 47,705 7J90 55,095 48,663 NÉt SllrpluE I {- l D¢ll¢lt for the Yo*r 47,037 1682 49.719 35,967 BalarJ¢es brought forward ai Isi April 2024 407,042 1,979 409021 373,054 Bnlanctt eirrled foTh*rd #t 31it March 2015 454,079 4&61 458.740 409,021 Page I SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINAI¥CIAL STATEMENTS BALANCE SHEET As at 31st Mareh 2025 2024 Note FAx¢d AJi¢ts 339.936 339,936 Current Assets Debtors And Ptepuynjenls Bank And Building Society Deposits 1.577 73,292 136,849 136.849 74,869 Currettt Ll4bllltle8 New BraDch Contribution Creditors ond AccTual8 13808 4,237 2943 2,842 18,045 5,784 Net Current Aiieti 118004 69,085 Nèt Aii¢ti 458.740 409,021 Reprelented by.. G¢ner81 Unr¢siri¢ied Fund Resiri¢ied Funds 454,079 4,661 407,042 ,979 Totsl PU￿dI 438,740 409.021 Approved by the Committee and Siktsed on it$ b¢half by'.- Anne-Mari¢ BeNidg¢, Chair riougl8Y All¢r, Trca5urer Page 2 SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEll￿NTs NOTES T THE FINANCIAL ST ATEMETr4TS I. ACCOUNTING POLICIES Basis ofAccouDlin Thc finaD¢ial stal¢m¢nls have been prwred undw the historica] cost convention and in acwrdanc¢ with applicabl¢ AfKounling Siandards and the Siaiell)eni ofRecon]]ne]]ded PTaciice for A¢¢tsunling by Chanli¢s, 1$5ued in MÈTch 2015 1'The C.hariti¢s SORP 2015,1. min All ill¢u]J]in8 re50ur¢¢5 pr¢ in¢lud¢d In the SOI',A when the charity LS legally entitled ie ihe incthrtc, Ihete is rc450nubl¢ G¢ri4inty of r¢c¢ipl and th¢ amount can be quaniified wilh rea80nable accurA¢y. Th¢ following sp¢cific poli¢ic8 apply to catt8OTies of income'.- DollationslC.ollcction5- the5¢ are accounted for when received. ttwi¢s- ¢nliil¢Tncnt I￿ the ¢UTlier of Ihc charily rccciving Ihc final estate ac¢ounts or lh¢ l¢gacy b¢in8 r¢¢¢ived. No v￿u¢ is included where the Icgacy is subj¢¢t io a life iniere$i held by anoiheT PArty. Donatcd CToods18ervices- this is included Al the value lo the thgriiy where this ¢gn be quArtlifEeAI. (irants- where these are related io pxrforni8n¢¢ 8nd specific deliverablw they are Aeeounted for AS the th￿LtY earns the rL8bl to eonsideralion by lis performartee. Wh¢r¢ incorn¢ 15 r￿¢iVe￿ in advHnc¢, its re¢o8nition is deferred and included in creditorB. Wh¢r¢ eniiilemcni occurs bcfor¢ income is rcccived, th¢ income is ac¢rn¢d. C8piial granis ar¢ a¢counlcd for a$ in¢omc in thc SOFA a5 soon as they are reeeived. Fundraising Cosis- are tho8¢ ¢0$1$ ij)¢urred in 8#kin$ volunlary contributions. * Gov¢rngn¢¢ Costs. aTe ihe cosis associated wilh Ihe governanee arrangements of the chsrity. which relate 10 the general running of the harily 45 opposed io Ihose co81% associated with fundraising or ¢h3ritabl¢ 8¢tivitie5. Included wilhin Ihi5 caie80ry are eosis L8sociaied with ihe Slraicgic as opp05cd lo ihc day lo day manaRem¢ni of the chariiy'$ Oclivilie%. Support Costs- wmprise ihe costs of ￿tIVIticI yuch ihc manaKw¢ni. fJnan¢ial, admini8ira¢ive and IT, together with common SCTVIGC5. office accommod&lion and communicaiion cosis. These are allecated ￿098 ihe ￿te$OrieS ofcharilable expendiiur4 governance cosis and ¢osis of R¢neTaiin4 ￿nds. D¢p￿illion- 15 provided on a siraighi line basi3 $0 as 10 wrlie off the cosi of fixed 45S¢ts over theiT estimated u5efjJl lives 28 follows... Freehold Propeny purchase Freehold Prop¢rty r¢novatiort8 Page 3 SAMARITANS OF BURY ST. EDIIIUNDS AND WEST SUFFOLK FINANCIAL STATELl￿NTs NOTES TO THE FINANCIAL TATEMENTS contlnu ACCOUNTIP4G POLICIES- CONTINUED Fund Accountin General fijnds are unr¢stri¢l¢J fund5 that ￿¢ &vailabl¢ foT us¢, Rl the discretion of the InJ8l¢es, In furth¢ranc¢ of lh¢ objectives of thc ¢harity and hav¢ nol beejj desi8nai¥d fvr oth¢r purp05¢s. Dc5ignated funds comprise Ullrestricted fjjllds that haN'¢ b¢¢n $¢1 Uside by the trusi¢¢s foi particul&T purpos￿. R¢stricl¢d funds arc ￿ndS ihai arc 10 bc uscd in a¢cordanc¢ with 5pKifir T¢51riction5 ITllp05cd by donoTS OT that have been raised by Ihc ¢hbTlty foi poriiGulaT purp05¢5. Costs Telaling to such fvnds are charged agaiosi spe¢Trfi¢ fvnds. -Ikn ai and us¢ of cach fund is S￿ out in Not¢ 3. SamBrilans ofBury Sl Edmund5 and West Sutyolk 15 R registered charity and is therefor¢ wt¢nii8lly ¢x¢mpi fro]n t&xation of ils income and gains 10 thc ¢xicnl Ihal thcy fall within part 10 of ibc Incom¢ Tax A¢1 21K>7 and sL%iion 256 of the TAxAlion of Chargeable Gains Act 1992. No tax charge has 8risen in Ihe yeAr. Ai Isi April 2024 Iransler Addiiions 339,936 At 3151 MaT¢h 2025 339,936 Ai I si April 2024 Charge for YeAr At 31 si March 2Q25 Al 37￿ March 2025 339,936 Ai 3]￿ March 2024 339,936 No PTofes&ian81 valuation of the ¢urreni value of the freehold propety h88 been undert8kett. How¢v¢r, the prop¢rty is inxured for £617,223 bascd on receni purchase and renovaiion ¢osi.q. All thrnilure and equ2pment purchased is ivritien otrta the incom¢ and ￿penditUTe accouni in the year in which the ¢xpcndilvrc is in¢urr¢d. P3ge 4 SAMARITANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEl¥ffNTS onlfftued 3. RECON ILIATION OF F Generaj Restricted un Al Isi Apnl 2024 407,042 94742 1,979 IU072 409,021 104814 IncoinJnB R¢sour¢&q ReSOUTCe5 Pxpended 47705 .7390 -55095 Ai 11$¢ M8rth 202J Represellled by... Tangible Fixed Assets C.UTr¢nl A5%¢15 Currenl Liabiliiies 454,079 4,601 458,740 339,936 132188 -18045 339,936 136849 -18045 4661 454,079 4.661 458.740 Door & Hunt Trust ola Ai 151 April 2024 inctsinittg R&4ouTceslTT8nsfers R¢souT¢¢S Exp¢nddllTan5fer to reBlricted 1,979 250 2,029 1,979 10,750 8,068 4.000 4,000 15 678 2,000 1,361 Ai 31st Mar¢h 2025 200 822 639 4.661 Fundg received durin8 th¢ year which hove ) r&¢iricied usc wcrc £10,750. £1.979 ofihe of the regirieted fiJnd8 bTou8hi fonvard wer¢ in ¢he year, A grant from the Souter Tnjst w8q r¢¢¢iv¢d In fund PTlnlin8, 1)uITea¢h and fvndraising ¢xpen5e5. A grant frf)m the Tudwiek Foundation was received to fijnd trainin& oulTeach and Printing. A grant from the Albert Hunt Twqi w89 receiv¢d to fvad Irainirtg, mirkeiing and outreach. Generil Fund Funds held available for ihe ordinary puryoses of the charity. MS PARTNF,RSII Gran1% are n]adc availablL 10 ihc charity by th¢ Njlional or[￿d￿ Managcment Service Partnership and Ihcse ar¢ 4voilabl¢ for fvnding Ihc ordinary purtM)se5 of the Charity, ATINC FUNDS Th¢ income raised for Iht variou5 fundiaisitlg 4Gliviii¢s is.8hown of the¢0518 incurred. TR None nf th¢ charily's Iruslees were direclly or indire¢ily remuneraied in any way. It 1.4 th¢ rKlicy nf the charity to reimburse in fijll all exp¢rt$¢s prop¢rly in¢urr¢d by it$ volulllccrs in connection wilh ils charitable activities ivhen clatm&l. Pa8e S SAMARtTANS OF BURY ST. EDMUNDS AND WEST SUFFOLK FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS continued . SAMARITAN GENERAL CE The chaTity 15 a Branch of Samaritans, the independeDI cfrordin21ing body which is concerned with stsrtdards and ￿litY of all national branch¢s. At the year end a Ncw Branch Colllriblltion of £13.808 p2y8ble by the Brattch lo G¢]]eTal Office. os Osls 2025 02 025 2024 Charitable ExpendiluTe.'- Ouireach 975 9.807 1.593 1,345 14.008 360 975 9,807 1,593 ,345 14,008 360 940 Lisiening Services Prison T¢lalcd cxpendiiure Trainins, Recruitment, C.onfer¢n New Branch Contribuiinn Govemance c.osts 22.866 2,708 1,448 3.527 360 28,088 28,088 31.849 Suppon c.osis An8lyslg'.. Posi and Siaiionery C.ompuleT Premiw Co$is oirice ClettninR lJlilitie$ 4nd Insurance 518 2,315 12,918 4,123 7,133 866 2,486 2,301 4,027 7.134 27,007 16,814 VE NAN Fee8 payable io Independent Examin 360 360 360 360 Page 6 SAMARITANS OF BURY ST. EDMUNDS AND WTST SUFFOLK FINANCJAL STATEMENTS NOTES TO THE FJNANCIAL STATEMENTS eontinued O. DONATIONS & FUNDS IL41SED Deta115 Detalls Afftount Unsollclted Donitlons A Greenleaves Donations from Furtdrn151n ivltles 350 Bury CommunityChoirCon¢ert 2311 Bury 5t Edmunds Beer Festlv81 3000 Bury St Edmunds Charity Rugby Match 170 Cash4Coins 743 Christmas card sales 541 Chr15tmas118hts collectlon 125 Christmas Market collection5 21K> Collectlons at Tesco branches IQQO Easy Fundraisin8 1068 Fred Olsen Crulse Llnes commisslon 110 Fundraising costs not allocated 100 Great Yarmouth Dogs- Fundraislng event 250 Interest 28000 London Marathon sponwrship 18735 Monthly contrlbutions from klnd donois 1000 NOMS Grant 500 Needham Raft Race 1100 Party proteeds J Edwards 483 Samarltsns IOJO IBSEI Club 785 S8rah Millicdn Show exit ¢oll¢¢¢ion 1200 Swlmathon 537 Talk at Barton Mllls Wednesday Club Volunteers, Glft Alded Expense Donatlons Other Fund Raislng Events under £ICKI At)ortymous dvDaiion8 ADlon Jurxens ChaTitabl¥'lTU51 HT¢tlcnham Sl Marys PCC- ChTislm&s Eve Servi¢¢ Bury Bach c.hoir- Chrislm&s Conc¢rt in L&v