**REGISTERED CHARITY NUMBER: 11777** ## Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 for Samaritans of Weston-super-Mare and North Somerset CIO Maxwells Chartered Accountants 4 King Square Bridgwater Somerset TA6 3YF Samaritans of Weston-super-Mare and North Somerset CIO Contents of the Financial Statements for the Year Ended 31 March 2024 ||**Page**| |---|---| |Report of the Trustees|1 to 3| |Independent Examiner's Report|4| |Statement of Financial Activities|5| |Balance Sheet|6| |Notes to the Financial Statements|7 to 11| |Detailed Statement of Financial Activities|12| Samaritans of Weston-super-Mare and North Somerset CIO Page 1 ## Report of the Trustees for the Year Ended 31 March 2024 The Trustees present their report with the financial statements of the Charity for the year ended 31 March 2024. The financial statements have been prepared in accordance with accounting policies set out in note 1 to the accounts and comply with the Charity’s trust deed, the Charities Act 2011 and 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). Samaritans of Weston-super-Mare & North Somerset was constituted on 15 July 1985 under a trust deed. The Charity operates as a Charitable Incorporated Organisation, registered 27 March 2018. The Charity operates independently from the national Samaritans charity, but receives, and gives, donations and support from, and to, the national charity, where required. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The purpose of the Charity is to offer support to those apparently at risk of suicide by being available to listen and encourage the exploration of their options. Support is also provided to those whose distress is not yet acute, in the hope that they will not finally resort to ending their lives. Support is available through telephone and email. ## **Public benefit** The public benefit of the Charity is achieved by its objectives and aims. ## **Grants and Donations** The Charity receives grants from oganisations in the public and private sectors, in addition to general donations from members of the public and various spiritual bodies. ## **Volunteers** The Charity is dependent upon volunteers for its operations, and volunteers are dealt with in a fair and professional way. Volunteers undergo rigorous training for their role as crisis support, and this is ongoing. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The Trustees continue to progress the charitable activities of the Charity, and fundraising during the year was considered satisfactory for this purpose. _Page 2_ ## _Samaritans of Weston-super-Mare and North Somerset CIO_ ## _Report of the Trustees_ _for the Year Ended 31 March 2024_ _FINANCIAL REVIEW Treasurer's report_ _Income for the year was £41,987, and expenditure for the year totalled £38,068, giving a profit for the year of £3,919._ _Donations and legacies totalled £10,458, which included generous contributions from the URC in Wrington, Mrs Cran, the Wraxall Lodge and, last, but by no means least, the Wedmore beer festival which contributed £1,000. As in previous years, many volunteers donated back their travel expenses which allowed the Charity to recover Gift Aid._ _Fundraising activities provided a further £10,896, from a number of events, including the Samarathon, the Swing Fever festival, sentry duty work at Glastonbury festival, a jumble sale and winning first prize in the Yeo Valley competition for Yeokens! Further funds were raised by the unstoppable Mac who continues to give outreach talks to local organisations._ _Grants received in the year amounted to £20,633, thanks to sterling work by Nick Green, an invaluable support volunteer._ _The bank balance at 31 March 2024 was £39,151, of which £33,213 are unrestricted funds and the balance restricted fiunds. £35,000 is also held in a 452 day term deposit account with Lloyds Bank. The Branch Leadership Team (BLT) continues to monito the Charity's £60,000 investment in the M&G Charibond fund, the value of which stood at £58,487 at 31 March, 2024._ _Management accounts are produced regularly and the Treasurer prepares bi-monthly accounts of the Charity’s financial position. The BLT reviews the latest accounts at each of its bi-monthly meetings, to ensure that both income and expenditure are closely scrutinised._ ## _Investment policy and objectives_ _There are no restrictions on the Charity’s powers to invest. The investment strategy is set by the Trustees and is decided upon as and when cash is available for investment. Cash is invested in low risk funds._ ## _Reserves policy_ _The Charity seeks to maintain a reserve of £30,000 of (unrestricted) general funds. Restricted funds can only be used for designated building works and rental costs. General funds are used to maintain the objectives of the Charity and keep it running on a daily basis. Trustees monitor expenditure based on the cash position of the Charity._ _STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document_ _The Charity is controlled by its governing document, a deed of trust, and is an incorporated charity._ _Recruitment and appointment of new trustees_ _The appointment and removal of trustees is decided by a vote of branch members at each AGM._ ## _Decision making_ _Decision making is undertaken by the BLT at regular bi-monthly committee meetings._ _Induction and training of new trustees_ _New trustees are trained and inducted by the existing and outgoing trustees as to their responsibilities and obligations. They must also undertake mandatory online training required by the Samaritans Central Charity. Samaritans of Weston-super-Mare and North Somerset CIO_ _Page 3_ _Report of the Trustees for the Year Ended 31 March 2024_ ## _Risk management_ _The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. A risk register is maintained and reviewed regularly at BLT meetings._ _In the case of any complaints, these should be made in writing to the Trustees at the principal address._ ## _REFERENCE AND ADMINISTRATIVE DETAILS_ _Registered Charity number 1177715_ _Principal address 137 High Street Weston Super Mare North Somerset BS23 1HN_ _Trustees Mrs J H Green (appointed 1 April 2023) Mr P R Lemanski Mrs G A Smith (retired 10 October, 2023) Mrs Angela Howe (appointed 10 October, 2023) Mrs Marina Jonas (appointed 10 October 2023) Mr J Pawle (appointed 10 October 2023)_ _Independent Examiner Adam Turrell (ICAEW FCA) Maxwells Chartered Accountants 4 King Square Bridgwater Somerset TA6 3YF_ _Bankers Lloyds Bank plc PO Box 1000 Andover BS23 1HN Approved by order of the board of trustees on ............................................. and signed on its behalf by:_ _........................................................................_ _J Green - Trustee_ ## _Independent Examiner's Report to the Trustees of_ _Samaritans of Weston-super-Mare and North Somerset CIO_ _Page 4_ _Independent examiner's report to the trustees of Samaritans of Weston-super-Mare and North Somerset_ _I report to the charity trustees on my examination of the accounts of Samaritans of Weston-super-Mare and North Somerset (the Trust) for the year ended 31 March 2024._ ## _Responsibilities and basis of report_ _As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')._ _I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act._ ## _Independent examiner's statement_ _I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:_ _1 accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2 the accounts do not accord with those records; or 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination._ _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 accounts to be reached._ _Adam Turrell (ICAEW FCA) Maxwells Chartered Accountants_ _4 King Square Bridgwater Somerset TA6 3YF_ _Date: ............................................._ ## _Samaritans of Weston-super-Mare and North Somerset CIO Statement of Financial Activities for the Year Ended 31 March 2024_ _Page 5_ |_Notes_
_INCOME AND ENDOWMENTS FROM:_
_Donations and legacies_
_2_
_Fundraising activities and grants_
_3_
_Total_
_EXPENDITURE ON_
_Raising funds_
_Charitable activities_
_Building improvements_
_Total_
_NET INCOME/(EXPENDITURE)_
_Transfers between funds_
_Realised gains/(losses) on investment assets_
_Net movement in funds_
_RECONCILIATION OF FUNDS_
_Total funds brought forward_
_TOTAL FUNDS CARRIED FORWARD_|_2024_
_2023_
_Unrestricted_
_Restricted_
_Total_
_Total_
_fund_
_fund_
_funds_
_funds_
_£_
_£_
_£_
_£_
_10,458_
_0_
_10,458_
_25,182_
_22,229_
_9300_
_31,529_
_8,949_| |---|---| ||_32,687_
_9,300_
_41,987_
_34,131_| ||_562_
_0_
_562_
_4,065_
_22,557_
_14,949_
_37,506_
_49,426_
_0_
_0_
_0_
_0_| ||_23,119_
_14,949_
_38,068_
_53,491_| ||_9,568_
_-5,649_
_3,919_
_-19,360_
_0_
_0_
_0_
_0_
_2,588_
_0_
_2,588_
_-2,931_| ||_12,156_
_-5,649_
_6,507_
_-22,291_
_79,194_
_11,587_
_90,781_
_113,072_| ||_91,350_
_5,938_
_97,288_
_90,781_| ## _Samaritans of Weston-super-Mare and North Somerset CIO_ _Page 6_ ## _Balance Sheet as at 31 March 2024_ |_Notes_
_CURRENT ASSETS_
_Charibond_
_Cash at bank_
_CURRENT LIABILITIES_
_Amounts falling due within one year_
_7_
_NET CURRENT ASSETS_
_TOTAL ASSETS LESS CURRENT LIABILITIES_
_NET ASSETS_
_FUNDS_
_Unrestricted funds_
_Restricted funds_
_TOTAL FUNDS_
_8_|_Unrestricted_
_Restricted_
_fund_
_fund_
_£_
_£_
_58,487 -_
_33,213 5,938_|_2024_
_2023_
_Total_
_Total_
_funds_
_funds_
_£_
_£_
_58,487 55,899_
_39,151 35,232_| |---|---|---| ||_91,700 5,938_
_350 -_|_97,638 91,131_
_350 350_| ||_91,350 5,938_|_97,288 90,781_| ||_91,350 5,938_|_97,288 90,781_| ||_91,350 5,938_|_97,288 90,781_| |||_91,350 79,194_
_5,938 11,587_| |||_97,288 90,781_| _The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:_ _............................................._ _J Green - Trustee_ _............................................. P R Lemanski - Trustee_ _Samaritans of Weston-super-Mare and North Somerset CIO_ _Page 7_ _Notes to the Financial Statements for the Year Ended 31 March 2024_ _1 ACCOUNTING POLICIES_ _Basis of preparing the financial statements_ _The financial statements of the Charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011._ _The financial statements have been prepared on a cash basis under the historical cost convention._ ## _Income_ _All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, and the funds have been received in the bank. This relates to donations, legacies, grants and fundraising._ _All income is stated net of VAT._ ## _Expenditure_ _Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on a cash basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources._ ## _Taxation_ _The charity is exempt from tax on its charitable activities._ ## _Fund accounting_ _Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees._ _Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes._ _Further explanation of the nature and purpose of each fund is included in the notes to the financial statements._ _Hire purchase and leasing commitments_ _Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease._ ## _Donated goods_ _Donated goods are valued according to the discretion of the trustees where appropriate to reflect the current value to the charity._ ## _Samaritans of Weston-super-Mare_ _and North Somerset CIO_ _Page 8_ _Notes to the Financial Statements - continued for the Year Ended 31 March 2024_ |_2_
_DONATIONS AND LEGACIES_
_Donations_
_Gift Aid given back_
_3_
_FUNDRAISING ACTIVITIES AND GRANTS_
_Fundraising_
_Grants_|_2024_
_2023_
_3,088 26,318_
_7,370 10,998_| |---|---| ||_10,458 37,316_| ||_2023_
_2022_
_10,896 9,456_
_20,633 -_| ||_31,529 9,456_| ## _4 TRUSTEES' REMUNERATION AND BENEFITS_ _There were no trustees' remuneration or other benefits for the year ended 31 March 2024, nor for the year ended 31 March 2023._ _Trustees' expenses_ _Trustees’ expenses were paid and donated back to the charity. No costs to the Charity were incurred as a result of trustees’ expenses in both 2024 and 2023._ ## _5 STAFF COSTS_ _Staff costs for shop employees were nil for the year (2023 - nil). Volunteers generally repay their expenses back into the charity as donations._ ## _Samaritans of Weston-super-Mare and North Somerset CIO_ _Page 9_ ## _Notes to the Financial Statements – continued For the Year Ended 31 March 2024_ - _6 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES_ |_INCOME AND ENDOWMENTS FROM:_
_Donations and legacies_
_Fundraising activities_
_Total_
_EXPENDITURE ON:_
_Raising funds_
_Charitable activities_
_Building improvements_
_Total_
_NET INCOME/(EXPENDITURE)_
_Transfers between funds_
_Realised loss on investment_
_Net movement in funds_
_RECONCILIATION OF FUNDS_
_Total funds brought forward_
_TOTAL FUNDS CARRIED FORWARD_|_Unrestricted_
_Restricted_
_Total_
_funds_
_funds_
_funds_
_£_
_£_
_£_
_26,318_
_0_
_26,318_
_9,456_
_0_
_9,456_| |---|---| ||_35,774_
_0_
_35,774_
_331_
_0_
_331_
_27,677_
_680_
_28,357_
_618_
_0_
_618_| ||_28,626_
_680_
_29,306_
_7,148_
_-680_
_6,468_| ||_0_
_0_
_0_
_-1,170_
_0_
_-1,170_| ||_5,978_
_-680_
_5,298_| ||_95,502 12,267 107,769_
_101,480 11,587_
_113,067_| _7 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR_ ||_2024_|_2023_| |---|---|---| ||_£_|_£_| |_Other creditors (Accountants Examination fees)_|_350_|_350_| _Samaritans of Weston-super-Mare and North Somerset CIO_ _Page 10_ _Notes to the Financial Statements – continued For the Year Ended 31 March 2024_ ## _8 MOVEMENT IN FUNDS_ |_MOVEMENT IN FUNDS_|| |---|---| |_Unrestricted funds_
_General_
_Restricted funds_
_Restricted_
_TOTAL FUNDS_|_Net_
_Transfers_
_At_
_movement_
_between_
_At_
_1.4.23_
_in funds_
_funds_
_31.3.24_
_£_
_£_
_£_
_£_
_79,194_
_12,156_
_0_
_91,350_
_11,587_
_-5,649_
_0 5,938_| ||_90,781_
_6,507_
_0_
_97,288_| _Net movement in funds, included in the above are as follows:_ |_Unrestricted funds_
_General_
_Restricted funds_
_Restricted_
_TOTAL FUNDS_|_Incoming_
_Resources_
_Realised Gain Movement_
_Resources_
_expended_
_on revaluation in funds_
_£_
_£_
_£_
_£_
_32,687 23,119_
_2,588_
_12,156_
_9,300_
_14,949_
_0_
_-5,649_| |---|---| ||_41,987_
_38,068_
_2,588_
_6,507_| _Restricted funds are retained for a specific designated use. Restricted funds in this case relate to_ _building issues, inclusding rent paid for the for year (£6,000) and repairs to the building (£8,949). A grant of £9,300 was received from the National Lottery for expenditure relating to the building._ _Comparatives for movements in funds:_ |_Comparatives for movements in funds:_|| |---|---| |_Unrestricted funds_
_General fund_
_Restricted funds_
_Restricted_
_TOTAL FUNDS_|_Net_
_Realised loss_
_At_
_movement_
_on_
_At_
_1.4.22_
_in funds_
_revaluation_
_31.3.23_
_£_
_£_
_£_
_£_
_101,485_
_-19,360_
_-2931 79,194_
_11,587 - -_
_11,587_| ||_113,072_
_-19,360_
_-2,931_
_90,781_| _Samaritans of Weston-super-Mare and North Somerset CIO_ _Page 11_ _Notes to the Financial Statements – continued For the Year Ended 31 March 2024_ - _9 RELATED PARTY DISCLOSURES_ _There were no related party transactions for the year ended 31 March 2024 (31 March 2023- £nil)._ - _10 INDEPENDENT EXAMINER’S REMUNERATION_ _The independent examiner’s remuneration for 31 March 2024 was £350 (2023: £350)._ |_Samaritans of Weston-super-Mare_
_and North Somerset CIO_
_Detailed Statement of Financial Activities_
_INCOME AND ENDOWMENTS_
_Donations and legacies_
_Fundraising activities and grants_
_Total incoming resources_
_EXPENDITURE:_
_Fundraising costs_
_Donations to Barnstaple Samaritans_
_Charitable activities:_
_Affiliation fee_
_Housekeeping_
_Rent_
_Rates_
_Water & Sewage_
_Light & Heat_
_Insurance_
_Equipment costs_
_Repairs & renewals_
_Telephone_
_Room hire_
_Printing, postage & stationery_
_Training costs_
_for the Year Ended 31 March 2024_|_Page 12_
_31.3.24_
_31.3.23_
_£_
_£_
_10,458 25,182_
_31,529 8,949_| |---|---| ||_41,987 34,131_
_562 4,065_
_- 10,000_
_1,159 7,305_
_1,625 1,773_
_7,362 6,030_
_430 430_
_- 256 487_
_3,681 3,733_
_1,673 1,419_
_1,019 1,016_
_8,949 4,412_
_970 737_
_- 38_
_- 70_
_395 142_| |_Parking_
_Recruitment_
_Volunteer costs_
_Publicity_
_AGM costs_
_Sundry expenses_
_Independent examiners fees_
_Total resources expended_
_NET INCOME/ (EXPENDITURE)_|_20 274_
_122 -_
_9,378 11,018_
_273 -_
_320 156_
_36 36_
_350 350_| |---|---| ||_37,506 39,426_| ||_38,068 43,491_| ||_3,919_
_(9,360)_|