Charity Number. 1174264 (England and Wales)
NOTTINGHAM SAMARITANS
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
NOTTINGHAM SAMARITANS
Contents of Financial Statements
Year Ended 31 March 2024
| Pages | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees’ Report | 2 – 3 |
| Independent Examiners’ Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 - 10 |
NOTTINGHAM SAMARITANS
1
Legal and Administrative Information
Year Ended 31 March 2024
| Charity Number: | 1174264 (England and Wales) |
|---|---|
| Registered Office: | 18 Clarendon Street |
| Nottingham | |
| NG1 5HQ | |
| Trustees: | A Mateo – Treasurer |
| A Clarke | |
| G Coult | |
| H Lucas | |
| M Moorhouse | |
| T Patrick | |
| V Roberts | |
| S G Williams | |
| Secretary: | H Lucas |
| Accountants: | Seagrave French LLP |
| 1 Poplars Court | |
| Lenton Lane | |
| Nottingham | |
| NG7 2RR | |
| Bankers: | National Westminster |
| 16 South Parade | |
| Nottingham | |
| NG1 2JX |
NOTTINGHAM SAMARITANS
2
Trustees’ Report
Year Ended 31 March 2024
The Trustees present their report and the financial statements for the year ended 31 March 2024. The trustees who served during the year and up to the date of this report are set out on page 1.
Structure, governance and management
Status
The charity is managed in accordance with the rules and regulations of the Nottingham Samaritans as laid down in the original Trust Deed (January 1963). The charity is also a registered charity with the Charity Commission, number 1174264.
Organisational structure
The Nottingham branch of Samaritans uses an agreed model constitution, amended in May 2006. This changes the structure of the trustees and membership of the national organisation of the Samaritans. Responsibility for the management of the Nottingham Branch and its financial affairs is devolved to the Branch Managing Committee. The members of the committee are elected for a maximum of three years continuous service.
Objectives and activities
The charity is an independent branch of the Samaritans organisation which aims to be available 24 hours a day to provide emotional support for people who are experiencing feelings of distress or despair, including those that may lead to suicide.
Achievements and performance
The charity aims to provide emotional support for the distressed and the despairing, including those with suicidal feelings. We serve our local community but are part of the National Connect System and may get calls from any part of the UK. Callers may contact by telephone, post, worldwide Email or if local by visiting the branch. We aim to be open 24 hours a day, 7 days a week but the pandemic affected the number of volunteers, and we still need to increase these numbers above the present 68 to make this possible. However, matters have now stabilised and we are confident about the future.
Listener Schemes
A very important and satisfying part of our work is in preparing and supporting prisoners as Listeners to their fellow inmates. There are 14 listeners in HMP Nottingham and 26 in HMP Whatton who provide a 24-hour service offering confidential support to prisoners. Reducing the number of self-inflicted deaths in custody is a high priority for the Prison Service.
NOTTINGHAM SAMARITANS
3
Trustees’ Report
Year Ended 31 March 2024
Financial review
Reserves Policy
The Trustees are satisfied that the Charity’s assets are available and adequate to fulfil its obligations. It is our policy to have at least six months costs in reserve (£20,000). Total reserves at 31/3/23 stood at £144,070 of which £90,885 was held in cash.
Financial Management
All payments are supported by a bill or invoice.
Statement of trustees’ responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. 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.
On behalf of the board
| T Patrick | H Lucas | A Mateo |
|---|---|---|
| Trustee | Trustee | Treasurer |
| Date: ……………………………………. | Date: ……………………………………. | Date: ……………………………………. |
INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF
NOTTINGHAM SAMARITANS
Year Ended 31 March 2024
We report on the accounts of Nottingham Samaritans for the year ended 31 March 2024 set out on pages 2 to 10.
Respective responsibilities of trustees and independent examiner
As the charity’s trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply and that an independent examination is needed. It is our responsibility to examine the accounts under section 145 of the Act, to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act, and to state whether particular matters have come to our attention.
Basis of independent examiners’ statement
Our examination was carried out in accordance with the 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 we do not express an audit opinion on the view given by the accounts.
Independent examiners’ statement
In connection with our examination, no matter has come to our attention:
-
(i) which gives us reasonable cause to believe that in any material respect the requirements:
-
to keep proper accounting records in accordance with section 130 of the Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
- (ii) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jason Seagrave FCCA
Seagrave French LLP
1 Poplars Court Lenton Lane Nottingham NG7 2RR
Date: …………………………………….
NOTTINGHAM SAMARITANS
5
STATEMENT OF FINANCIAL ACTIVITIES
Year Ended 31 March 2024
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Notes | Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | ||
| Incoming resources | |||||
| Incoming resources from generating funds | |||||
| Voluntary income | 2 | 9,257 | - | 9,257 | 36,768 |
| Activities for generating funds | 3 | 11,180 | - | 11,180 | 6,190 |
| Investment income | 4 | 629 | - | 629 | 162 |
| ---------- | ---------- | ---------- | ---------- | ||
| Total incoming resources | 21,066 | - | 21,066 | 43,120 | |
| ====== | ====== | ====== | ====== | ||
| Resources expended | |||||
| Branch Affiliation Fees | - | - | - | 1,665 | |
| Establishment costs | 10,220 | - | 10,220 | 18,960 | |
| Motor and travelling expenses | 1,171 | - | 1,171 | 2,669 | |
| Accountancy fees | 630 | - | 630 | 630 | |
| Legal and professional fees | 35 | - | 35 | 35 | |
| Communications and IT | 2,150 | - | 2,150 | 2,093 | |
| Other office expenses | 7,278 | - | 7,278 | 932 | |
| Depreciation and impairment | 123 | 2,050 | 2,173 | 2,203 | |
| Conference and training | 918 | - | 918 | - | |
| Advertising and publicity | - | - | - | - | |
| ---------- | ---------- | ---------- | ---------- | ||
| Total resources expended | 22,525 | 2,050 | 24,575 | 29,187 | |
| ====== | ====== | ====== | ====== | ||
| Net incoming/(outgoing) | |||||
| resources before transfers | (1,459) | (2,050) | (3,509) | 13,933 | |
| Total funds brought forward | 92,229 | 55,350 | 147,579 | 133,646 | |
| ---------- | ---------- | ---------- | ----------- | ||
| Total funds carried forward | 90,770 | 53,300 | 144,070 | 147,579 | |
| ====== | ====== | ====== | ====== |
The notes on pages 7 to 10 form an integral part of these financial statements.
NOTTINGHAM SAMARITANS – Charity No. 1174264
BALANCE SHEET
As at 31 March 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | |||
| Fixed assets | |||||
| Tangible fixed assets | 7 | 53,790 | 55,963 | ||
| Fixed asset investments | 8 | 25 | 25 | ||
| ---------- | ---------- | ||||
| 53,815 | 55,988 | ||||
| Current assets | |||||
| Bank and cash | 90,885 | 91,394 | |||
| Prepayments | - | 827 | |||
| ---------- | ---------- | ||||
| 90,885 | 92,221 | ||||
| Creditors: amounts falling due | |||||
| within one year | 9 | (630) | (630) | ||
| ---------- | ---------- | ||||
| Net current assets | 90,255 | 91,591 | |||
| ---------- | ---------- | ||||
| Net assets | 144,070 | 147,579 | |||
| ====== | ====== | ||||
| Funds | |||||
| Restricted income funds | 10 | 53,300 | 55,350 | ||
| Unrestricted income funds | 10 | 90,770 | 92,229 | ||
| ---------- | ---------- | ||||
| 144,070 | 147,579 | ||||
| ====== | ====== |
These financial statements were approved by the trustees on …………………………, and signed on its behalf by:
T Patrick Trustee
H Lucas Trustee
A Mateo Treasurer
The notes on pages 7 to 10 form an integral part of these financial statements.
NOTTINGHAM SAMARITANS
7
NOTES TO THE FINANCIAL STATEMENTS
Year Ended 31 March 2024
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1 Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (FRS 102) and the Charities Act 2011.
1.2 Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified, and a third party is bearing the cost. The value of services provided by volunteers has not been included.
Income from investments is included in the year in which it is receivable.
1.3 Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
Resources expended are recognised in the year in which they are incurred.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
Governance costs are those costs incurred in the administration of the charity.
1.4 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Land and buildings - Straight line over fifty years Fixtures, fittings and equipment - 20% reducing balance basis
1.5 Investments
Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken to the statement of financial activities.
NOTTINGHAM SAMARITANS
8
NOTES TO THE FINANCIAL STATEMENTS
Year Ended 31 March 2024
| 2. | Voluntary income | |||
|---|---|---|---|---|
| Unrestricted | 2024 | 2023 | ||
| Funds | Total | Total | ||
| £ | £ | £ | ||
| Donations, grants and fees | 9,257 | 9,257 | 36,768 | |
| ---------- | ---------- | ---------- | ||
| 9,257 | 9,257 | 36,768 | ||
| ====== | ====== | ====== | ||
| 3. | Activities for generating funds | |||
| Unrestricted | 2024 | 2023 | ||
| Funds | Total | Total | ||
| £ | £ | £ | ||
| Fundraising events | 2,757 | 2,757 | 1,602 | |
| Card sales | 69 | 69 | 36 | |
| Prison funding | - | - | 4,462 | |
| 365 Club | - | - | 90 | |
| Other Income | 8,354 | 8,354 | - | |
| ---------- | ---------- | ---------- | ||
| 11,180 | 11,180 | 6,190 | ||
| ====== | ====== | ====== | ||
| 4. | Investment income | |||
| Unrestricted | 2024 | 2023 | ||
| Funds | Total | Total | ||
| £ | £ | £ | ||
| Bank interest receivable | 629 | 629 | 162 | |
| ====== | ====== | ====== |
5. Employees
No salaries or wages have been paid, including the trustees, during the year.
6. Trustees’ emoluments
There were no employees during the year apart.
Trustees received no remuneration (2023: £Nil) and were reimbursed a total of £Nil (2023: £Nil) for their expenses in the year.
NOTTINGHAM SAMARITANS
9
NOTES TO THE FINANCIAL STATEMENTS
Year Ended 31 March 2024
| 7. | Tangible fixed assets | |||
|---|---|---|---|---|
| Land and | Fixtures, | |||
| buildings | fittings and | |||
| freehold | equipment | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| At 1 April 2023 | 102,500 | 33,003 | 135,503 | |
| Additions in year | - | - | - | |
| ---------- | ---------- | ---------- | ||
| At 31 March 2024 | 102,500 | 33,003 | 135,503 | |
| ---------- | ---------- | ---------- | ||
| Depreciation | ||||
| At 1 April 2023 | 47,150 | 32,390 | 79,540 | |
| Charge for the year | 2,050 | 123 | 2,173 | |
| ---------- | ---------- | ---------- | ||
| At 31 March 2024 | 49,200 | 32,513 | 81,713 | |
| ---------- | ---------- | ---------- | ||
| Net book values | ||||
| At 31 March 2024 | 53,300 | 490 | 53,790 | |
| ====== | ====== | ====== | ||
| At 31 March 2023 | 55,350 | 613 | 55,963 | |
| ====== | ====== | ====== | ||
| 8. | Fixed asset investments | |||
| Other | ||||
| unlisted | ||||
| investments | Total | |||
| £ | £ | |||
| Valuation | ||||
| At 1 April 2023 and at 31 March 2024 | 25 | 25 | ||
| ====== | ====== | |||
| Historical cost as at 31 March 2024 | 25 | 25 | ||
| ====== | ====== | |||
| All fixed asset investments are held within the United Kingdom. | ||||
| 9. | Creditors: amounts falling due | |||
| within one year | ||||
| 2024 | 2023 | |||
| £ | £ | |||
| Accruals and deferred income | 630 | 630 | ||
| ---------- | ---------- | |||
| 630 | 630 | |||
| ====== | ====== |
NOTTINGHAM SAMARITANS
10
NOTES TO THE FINANCIAL STATEMENTS
Year Ended 31 March 2024
10. Analysis of net assets between funds
| 10. | Analysis of net assets between funds | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| funds | funds | funds | |||
| £ | £ | £ | |||
| Fund balances at 31 March 2024 as represented by: | |||||
| Tangible fixed assets | 490 | 53,300 | 53,790 | ||
| Investment assets | 25 | - | 25 | ||
| Current assets | 90,885 | - | 90,885 | ||
| Current liabilities | (630) | - | (630) | ||
| ---------- | ---------- | ---------- | |||
| 90,770 | 53,300 | 144,070 | |||
| ====== | ====== | ====== | |||
| 11. | Unrestricted funds | ||||
| At | At | ||||
| 1 April | Incoming | Outgoing | 31 March | ||
| 2023 | resources | resources | 2024 | ||
| £ | £ | £ | £ | ||
| Unrestricted funds | 92,229 | 21,066 | (22,525) | 90,770 | |
| ====== | ====== | ====== | ====== |
Purposes of unrestricted funds
The general fund is designated for the costs of the objectives of the charity and the day-to-day management and administration.
12. Restricted funds
| Restricted funds | |||
|---|---|---|---|
| At | At | ||
| 1 April | Outgoing | 31 March | |
| 2023 | resources | 2024 | |
| £ | £ | £ | |
| Property fund | 55,350 | (2,050) | 53,300 |
| ====== | ====== | ====== |
Purposes of restricted funds
The property fund is designated for the specific use of maintenance and upkeep of the charity’s freehold property.