REGISTERED CHARITY NUMBER: 1177715
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
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 2025
| 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 |
Page 1
Samaritans of Weston-super-Mare
and North Somerset CIO
Report of the Trustees
for the Year Ended 31 March 2025
The Trustees present their report with the financial statements of the Charity for the year ended 31 March 2025. 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 by telephone.
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 2025
FINANCIAL REVIEW
Treasurer's report
Income for the year was £39,779, and expenditure for the year totalled £34,292, giving a surplus for the year of £5,487.
Donations and legacies totalled £20,519, which included generous contributions from Thatchers, the URC in Wrington, theMichael Axentis Charitable Trust, the Brent Knoll PC and a legacy gift. As in previous years, many volunteers donated back their travel expenses totalling £10,390, which allowed the Charity to recover Gift Aid thereon
Fundraising activities, organised by Michelle and her team, provided a further £8,451 from a number of events, including a very funny Comedy Night in Wedmore, and a slightly dangerous abseiling event, as well as more sentry duty work at the Glastonbury festival!
No grants were received in the year, but Nick is back on the case with a venegance.
The bank balance at 31 March 2025 was £9,638. £35,000 is also held in a 452 day term deposit account with Lloyds Bank. The Branch Leadership Team (BLT) continues to monitor the Charity's £60,000 investment in the M&G Charibond fund, the value of which stood at £59,855 at 31 March, 2025.
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.
Page 3
Samaritans of Weston-super-Mare
and North Somerset CIO
Report of the Trustees for the Year Ended 31 March 2025
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 Mr P R Lemanski Mrs Angela Howe Mrs Marina Jonas Mr J Pawle 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
Page 4
Independent Examiner's Report to the Trustees of Samaritans of Weston-super-Mare and North Somerset CIO
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 2025.
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: .............................................
Page 5
Samaritans of Weston-super-Mare and North Somerset CIO
Statement of Financial Activities for the Year Ended 31 March 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 2 Fundraising activities and grants 3 Interesr received Total EXPENDITURE ON Raising funds Charitable activities 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 |
2025 2024 Unrestricted Restricted Total Total fund fund funds funds £ £ £ £ 30,909 0 30,909 10,458 8,451 0 8,451 31,529 419 0 419 0 |
|---|---|
| 39,779 0 39,779 41,987 |
|
| 2,524 0 2,524 562 25,830 5,938 31,768 37,506 |
|
| 28,354 5,938 34,292 38,068 |
|
| 11,425 (5,938) 5,487 3,919 0 0 0 0 1,368 0 1,368 2,588 |
|
| 12,793 (5,938) 6,855 6,507 91,350 5,938 97,288 90,781 |
|
| 104,143 0 104,143 97,288 |
Page 6
Samaritans of Weston-super-Mare and North Somerset CIO
Balance Sheet
as at 31 March 2025
| 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 |
2025 2024 Unrestricted Restricted Total Total fund fund funds funds £ £ £ £ 59,855 0 59,855 58,487 44,638 0 44,638 44,800 |
2025 2024 Unrestricted Restricted Total Total fund fund funds funds £ £ £ £ 59,855 0 59,855 58,487 44,638 0 44,638 44,800 |
|---|---|---|
| 104,493 0 104,493 103,287 350 0 350 350 |
||
| 104,143 0 104,143 102,937 |
||
| 104,143 0 104,143 102,937 |
||
| 104,143 0 104,143 102,937 |
||
| 104,143 91,350 0 5,938 |
||
| 104,143 97,288 |
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
Page 7
Samaritans of Weston-super-Mare and North Somerset CIO
Notes to the Financial Statements for the Year Ended 31 March 2025
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 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 inclusive 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
Un-restricted 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.
Page 8
Samaritans of Weston-super-Mare
and North Somerset CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
2 DONATIONS AND LEGACIES
| Donations Gift Aid given back 3 FUNDRAISING ACTIVITIES AND GRANTS Fundraising Grants |
2025 2024 20,519 3,088 10,390 7,370 |
|---|---|
| 30,909 10,458 |
|
| 2025 2024 8,451 10,896 0 20,633 |
|
| 8,451 31,529 |
4 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025, nor for the year ended 31 March 2024.
Trustees' expenses
Trustees’ expenses were paid and generally donated back to the charity.
No significant costs to the Charity were incurred as a result of trustees’ expenses in both 2025 and 2024.
5 STAFF COSTS
Staff costs for shop employees were nil for the year (2024 - nil). Volunteers generally repay their expenses back into the charity as donations.
Page 9
Samaritans of Weston-super-Mare and North Somerset CIO
Notes to the Financial Statements – continued For the Year Ended 31 March 2025
6 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| funds | funds | funds | |
| £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM: | |||
| Donations and legacies | 10,458 | 0 | 10,458 |
| Fundraising activities | 22,229 | 9,300 | 31,529 |
| Total | 32,687 | 9,300 | 41,987 |
| EXPENDITURE ON: | |||
| Raising funds | 562 | 0 | 562 |
| Charitable activities | 22,557 | 14,949 | 37,506 |
| Building improvements | 0 | 0 | 0 |
| Total | 23,119 | 14,949 | 38,068 |
| NET INCOME/(EXPENDITURE) | 9,568 | (5,649) | 3,919 |
| Transfers between funds | 0 | 0 | 0 |
| Realised loss on investment | 2,588 | 0 | 2,588 |
| Net movement in funds | 12,156 | (5,649) | 6,507 |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 79,194 | 11,587 | 90,781 |
| TOTAL FUNDS CARRIED FORWARD | 91,350 | 5,938 | 97,288 |
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Other creditors (Accountants Examination fees) | 350 | 350 |
7 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Page 10
Samaritans of Weston-super-Mare and North Somerset CIO
Notes to the Financial Statements – continued For the Year Ended 31 March 2025
8 MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |
|---|---|
| Unrestricted funds General Restricted funds Restricted TOTAL FUNDS |
Net Transfers At movement between At 1.4.24 in funds funds 31.3.25 £ £ £ £ 91,350 12,793 0 104,143 5,938 (5,938) 0 0 |
| 97,288 6,855 0 104,143 |
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 £ £ £ £ 39,779 28,354 1,368 12,793 0 5,938 0 (5,938) |
|---|---|
| 39,779 34,292 1,368 6,855 |
Restricted funds are retained for a specific designated use. Restricted funds in this case relate to building improvements, including rent paid for the year of £6,000 (2024: £6,000) and building repairs of £nil (2024: £8,949).
Comparatives for movements in funds:
| Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS |
Net Realised loss At movement on At 1.4.23 in funds revaluation 31.3.24 £ £ £ £ 79,194 9,568 2,588 91,350 11,587 (5,649) 0 5,938 |
|---|---|
| 90,781 3,919 2,588 97,288 |
Page 11
Samaritans of Weston-super-Mare and North Somerset CIO
Notes to the Financial Statements – continued For the Year Ended 31 March 2025
- 9 RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025 (31 March 2024: £nil).
10 INDEPENDENT EXAMINER’S REMUNERATION
The independent examiner’s remuneration for 31 March 2025 was £350 (2024: £350).
Page 12
Samaritans of Weston-super-Mare and North Somerset CIO
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| INCOME AND ENDOWMENTS Donations and legacies Fundraising activities and grants Interest received Total incoming resources EXPENDITURE: Fundraising costs Donations to Barnstaple Samaritans Charitable activities: Affiliation fee Regional charges Housekeeping Rent Rates Water & Sewage Light & Heat Insurance Equipment costs Repairs & renewals Telephone Room hire Printing, postage & stationery Training costs Parking Recruitment Volunteer costs Publicity AGM costs Sundry expenses Independent examiners fees Total resources expended NET INCOME/ (EXPENDITURE) |
31.3.25 31.3.24 £ £ 30,909 10,458 8,451 31,529 419 0 |
|---|---|
| 39,779 41,987 2,524 562 0 0 5,895 1,159 300 0 1,901 1,625 6,000 7,362 419 430 389 (256) 1,636 3,681 1,946 1,673 1,536 1,019 2,206 8,949 731 970 0 0 0 0 17 395 0 20 (82) 122 8,337 9,378 0 273 152 320 35 36 350 350 |
|
| 31,768 37,506 | |
| 34,29238,068 | |
| 5,487 3,919 |