Chartered Accountants and Registered Auditors REGISTERED COMPANY NUMBER: N1644083 (Northern Ireland) REGISTERED CHARITY NUMBER: 106764 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 FOR SAMARITANS OF OMAGH Patton Rainey SteThson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fern)anagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Regisiered to carry oul audit work and re9ulaied lor a range of inve31ment business activities in the United Kingdorn by the In51ilul8 ol Chartered Accounlanls in Ireland
SAMARITANS OF OMAGH CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2023 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 6 to 10 Detailed Statement of Financial Activities
SAMARITANS OF OMAGH REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2023 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities- Statement of Recommended Prdctice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTlVtTIES Objectives and aims Confidential and emotional support The Charity provides confidential emotional support to those who are experiencing feelings of distress or despair, including those who may be at risk of suicide, with the aim of improving their emotional health and reducing the incidence of suicide. The Charity operates a telephone helpline which is open 24 hours a day- 365 days a year, where such individuals can speak to trained volunteers. Telephone calls are not time restricted and end when the individual wishes to. allowing enough time and space for individuals to explore diificult feelings. Recognising the difficulty and anxiety some individuals face when speaking to others about the problems they face, individuals can contact the Charity by phone/emaiVSMS The Charity also offers a drop-in service where individuals can visit the branch. Promoting a better understanding of suicide The Charity works with Samaritans Central Charity to promote a better understanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health and providing members of the community with the tools to deal with life events helps them in both the immediate and long-tenn to support themselves and others. This includes support for and participation in organisation-wide initiatives as well as activities at a local level. Collaborating with and supporting Samaritans Central Charity and its affiliating branches in fulfilling these objects. Samaritans Central Charity has developed organisation-wide strategies in furtherance of the aim of responding to the needs of those in distress which the Charity actively supports and engages with. Examples of this are the recently implemented free-to-caller help-line number ('Freecall'). the Connect projecL the Listener Scheme aThd the SCC'S partnership with Network Rail. Public benefit The direct benefits which flow from the Charity's first purpose include promotion of individual and ernotional well-being and feelings of self-worth encouraging the developrnent of personal confidence and self-esteem with ihe alleviation of distress, suffering, despair and suicidal thoughts. This encourages beneficiaries to be open about their feelings and reach a better understanding of their situation and the options open to them to make their own decisions and find their own solution. This rther upholds and supports high risk groups, family life, improves relationships and slimulates community. The direct benefit which flows from the Charity's second purpose includes the promotion of the understanding. awareness and knowledge of suicide including suicidal thoughts and behaviour to reduce the number of suicides and alleviate suffering and distress, influence public policy and raise awareness of the Challenges of reducing suicide. The direct benefits which flow from the Charity's third purpose includes the promotion and encouragement of compassion and emotional support for others engendering a caring and supportive society as a whole- the increased benefits of knowledge sharing through collaborative working with the Central Charity and other branches ensuring best practice and continual improvement of services to beneficiaries- providing evidence for research carried out by Central Samaritans so that the Samaritans as a whole can provide a tailored range of interventions for specific settings and vulnerable groups. Benefits are evidenced through feedback from the beneficiaries and stakeholders and conclusions and recommendations reached by research commissioned by the Samaritans Central Charity about the measurable impact of Samaritans, services as a whole. For example. the SCC regularly commissions independent research into the impact of the services provided and the needs of callers. The proper fulfilment of the purposes does not give rise to any harni. However. there are risks of possible detriment or harm and these have been addressed below. The beneficiaries are those experiencing feelings of distress or despair, including those who tnay be at risk of suicide in the UK. Personal benefits may arise from the programme of ongoing training that volunteers (including trustees) receive to enable them to provide the Charity's services and to ensure that the Charity is well managed. Through this training, volunteers (including trustees) may gain ski115 and experience which are transferable to other settings. These skills are incidental and necessary to ensure the benefit is provided to the beneficiaries Page I
SAMARITANS OF OMAGH REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2023 FINANCIAL REVIEW Financial position The results for the year ended 31 March 2023 are set out on pages 5 and 6 of the financial slalements. The tot81 income for the year ended 31 March 2023 amounted to £18,106 (2022 - £19,204).During the year to 31 March 2023 the charity oenerated a deficit of £14,253 (2022 deficit £1,446).The majority of income received in both years was donations received. The charity held £58,957 in cash reserves at the year end (2022 - £73,538) STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is controlled by its governing document. a Memorandum and Articles of Association and constitutes a limited company, limited by guarantee, as defined by the companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1644083 (Northern Ireland) Registered Ch2rity number 106764 Registered offjce 30 Campsie Crescent Omagh Tyrone BT79 OAD Trustees T 1.5.23) _v- RFOX P O'Kane M Rutherford E Ternan A Mccafftey (appointed 1.4.22) Independent Examiner Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT Approved by order of the board of trustees on 7 March 2024 and signed on its behalf by". E Ternan - Trustee Page 2
orn Chartered Accountants and Registered Auditors INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS OF OMAGH I report on the accounts of the company for the year ended 31 March 2023, which are set out on pages four to ten. Respective responsibilities of charity trustees and ex2miner As the charÈtys trustees (and also the directors for the Purposes of company law) you are responsible for the preparation of the accounts in accordance with the requiretnents of the Cotnpanies Act 2006. Having satisfied myself that the Charity is riot subject to audit under company law aThd is eligible for independent examinatio it is my responsibility to- examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the generdl Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my examiThation was Carried out in accordance with the general Directions givetl by the Charity Commission for Northern treland under Section 65{9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual iterns or disclosures in the accounts. and seekiThg explanations from you as charity trustees coThcerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe". That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requtretnents of Section 396 of the Companies Act 2006 and with the method5 and principles of the Charities Statement of Recotnmended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is rther inforn]ation needed for a proper understaThding of the accounts to be reached. Independent examiner's ststement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Cbarity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Stephanie Stenson PattoTh Rainey Stenson Limited Chartered Accountants 6 East Bridge Street EnThiskillen Co. Fermanagh BT74 7BT 7 March 2024 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Aegislered lo carry out audit work and regulated lor a range of investment business activities in Ihe Uniled Kingdom by the Inslilule of Chartered Accountants in Ireland
SAMARITANS OF OMAGH STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MARCH 2023 31.3.23 Unrestrieted fund 31.3.22 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 14,734 19,204 Other trading activities Investment income 3,372 39 Total 18,111 19,243 EXPENDITURE ON Charitable activities Expenditure on charitable activiities 32,364 20,689 NET INCOMEI(EXPENDITURE) (14,253) (1,446) RECONCILIATION OF FUNDS Total funds brought forward 137,069 138.515 TOTAL FUNDS CARRIED FORWARD 122,816 137,069 The notes form part of these financial slatements Page 4
SAMARITANS OF OMAGH BALANCE SHEET 31 MARCH 2023 31.3.23 Unrestrieted lund 31.3.22 Total funds Notes FIXED ASSETS Tangible assets 65,437 65.258 CURRENT ASSETS Cash at bank 58,957 73,538 CREDITORS Amounts falling due within one year (1,578) (1.727) NET CURRENT ASSETS 57J79 71,811 TOTAL ASSETS LESS CURRENT LIABILITIES 122,816 137,069 NET ASSETS 122,816 137.069 FUNDS Unrestricted funds 122.816 137.069 TOTAL FUNDS 122,816 137.069 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. The members have not required the company to obtsin an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of ihe state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othenvise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 7 March 2024 and were signed on its behalf by- E Ternan - Trustee The notes fotTh part of these financial statements Page 5
SAMARITANS OF OMAGH NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company. which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Ac¢ounting 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 l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds. it is probable that the income will be received and the amount can be measured reliably. 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 an accruals 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 r¢sources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings 150/0 on reducing balance Taxation The charity is exempt from corporntion 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 ndS can only be used for particular restricted purposes wiihin the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular reslricted purposes. OTHER TRADING ACTIVITIES 31.3.23 31.3.22 Other Income 3J72 Page 6 Continued...
SAMARITANS OF OMAGH NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 MARCH 2023 INVESTMENT INCOME 31.3.23 31.3.22 Deposit account interest 39 NET INCOME/(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting): 31.3.23 31.3.22 Depreciation - owned assets 1,357 1,325 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. Trustees, expenses During the year ended 31 March 2023 trnstees, received reimbursed expenses of £3,080. (2022- 176) COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 19,204 Investment income 39 Total 19.243 EXPENDITURE ON Charitable activities Expenditure on charitable activiities 20,689 NET INCOMEI(EXPENDITURE) ( k.446) RECONCILIATION OF FUNDS Total funds brought fonvard 138,515 TOTAL FUNDS CARRIED FORWARD 137.069 Page 7 continued...
SAMARITANS OF OMAGH NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 MARCH 2023 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Totals COST At l April 2022 Additions 57,747 33,648 1,536 91.395 1,536 At 31 March 2023 57,747 35,184 92,931 DEPRECIATION At l April 2022 Charge for year 26,137 lJ57 26.137 lJ57 At 31 March 2023 27,494 27,494 NET BOOK VALUE At 31 March 2023 57,747 7,690 65,437 At 31 March 2022 57,747 7,511 65.258 CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 31.3.23 31.3.22 ACcal$ and deferred income 1,578 1.727 MOVEMENT IN FUNDS Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds General fund 137,069 (14,253) 122.816 TOTAL FUNDS 137,069 (14253) 122,816 Net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in fimds Unrestricted fund5 General fund 18,111 (32J64) (14,253) TOTAL FUNDS 18,111 (32J64) (14,253) Page 8 continued...
SAMARITANS OF OMAGH NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 MARCH 2023 MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net tnovement in funds At 31.3.22 At 1.4.21 Unrestricted funds General fund 138,515 (1,446) 137,069 TOTAL FUNDS 138.515 (1,446) 137.069 Comparative net rnovement in funds, included in the above are as follows: Incorning resources Resources expended Movement in funds Unrestricted funds General fund 19.243 (20,689) (1.446) TOTAL FUNDS 19,243 (20.689) (1,446) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 3l.3.23 At 1.4.21 Unrestricted funds General fund 138.515 (15,699) 122,816 TOTAL FUNDS 138,515 (15,699) 122.816 A CueTht year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows= Incoming resources Resources expended Movement in funds Unrestricted funds General fund 37.354 (53,053) (15,699) TOTAL FUNDS 37,354 (53.053) (15.699) Page 9 continued...
SAMARITANS OF OMACH NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 MARCH 2023 io. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2023. ii. STATUS The chartty is limited by guarantee not having share capital. The liability of the members is limited. Every member of the company undertakes to Contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, lor the payment of the debts and liabilities of the company contracted before they ceased to be members. and the costs, charges and expenses of winding up, and for the adjuslment of the rights of the contributors among themselves, such amount as may be required , not exceeding £1. Page 10
SAMARITANS OF OMACH DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MARCH 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Donations and legacies Donations WHSCT 3,655 11,079 8,545 10,659 14,734 19,204 Other trading aetivities Other Income 3J72 Investment ineome Deposit account interest 39 Total incoming resources 18,All l9,243 EXPENDITURE Charitable activities Rates and water Insurance Light and heat Telephone Postage and stationery Advertising Sundries Seminars & expenses Repairs & maintenace Volunteer expenses Trdining Bank charges Branch contributions Depreciation Accountancy 266 833 819 1,595 1,728 2,847 745 248 767 578 1.523 153 2,723 2,109 466 1,120 2,444 381 67 6,305 1.325 480 1.230 IlJ12 98 9,054 IJ57 480 32J64 20.689 Total resources expended 32,364 20,689 Net expenditure {14,253) (1,446) This page does not forni part of the statutory financial statements Page 11