PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AUDIToris REGISTERED COMPANY NUMBER: r41644083 (Northern Ireland) REGISTERED CHARITY NUMBER.. 106764 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR SAMARITANS OF OMAGH Patton Rainey SteThson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fern]anagh B T74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Rls18r8d to carry out audil work and regulated lor a range ol inveslm2nl business activities in the United Kingdom by the Inslilule ol Chartered Accounlanls in Ireland. Registered in Northem Ireland Cornpany Nurnb8r Nl 692982.
SAMARITANS OF OMAGH CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2025 Page Report ofthe Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 6 to 10
SAMARITANS OF OMAGH REGISTERED NUMBER.. N1644083 REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2025 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 chaTIty for the year ended 31 March 2025. The trustees have adopted the provisions of 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 l January 2019). OBJECTIVES AND ACTIVITIES Objectives 2nd 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 difficult feelings. Recognising the difficulty and anxiety some individuals face when speaking to others about the problems they face, individuals can contact the Charity by phonelemaiVSMS 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-terni to support themselves and others. This includes support for and participation in organisation-wide initiatives as well as activities at a local lev¢l. Collaborating with and supporting Samaritans Central Charity and its affiliating branches in fulfilling these objects. Satnaritans 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 thi5 are the recently implemented free-to-caller help-line number ('Freecall'). the Connect project, the Listener Scheme and 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 emotional well-being and feelings of self-worth encouraging the development of personal confidence and self-esteem with the alleviation of distress, SJI ffering. despair and suicidal thoughts. This encourdges Deneficiarie5 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 fmd their own solution. Thi5 further upholds and supports high risk groups, family life. irnproves relationships and stimulates community. The direct benefit which flows from the Charity's second purpose includes the promotion of the understanding, awareness and l(nowledge of suicide including suicidal thoughts and behaviour to reduce the number of suicides and alleviate suffering and distress, influence pubLlC 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 blanches ensuring best practice and continual improvement of service5 to beneficiaries- providing evidence for research carried out by Central Samaritans so that the Samaritans a5 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 recornrnendations reached by research commissioned by the Samaritans Central Charity about the measurable impact of Satnaritans. 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 ham]. However, there are risks of possible detriment or harn] and these have been addressed below. The beneficiaries ale those experiencing feelings of distress or despair, including those who may be at risk of suicide in the UK. Personal benefits may arise from the programme of ongoing training ihat 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 skills 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 REGISTERED NUMBER: N1644083 REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2025 FINANCIAL REVIEW Financial position The Tesults for the year ended 31 March 2025 are set out on pages 4 and 5 of the financial statements. The total income for the year ended 31 March 2025 amounted to £15,458 (2024 - £15,052).During the year to 31 March 2025 the charity generated a deficit of £7,247 (2024 - deficit £5,388).The majority of income received in both years was donations received. The charity held £47.155 in cash reserves at the year end 31 March 2025 (2024 - £54.433). Reserves Policy It is the policy of the Charity that reserves that have not been designated for a specific purpose should be maintained at a level equivalent to 12 months expenditure. The Charity considers that reserves at this level will ensure that, in the event of a significant drop in fundin& they will be able to continue some activities however this would be on a reduced scale. STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is controlled by its governing documenL 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 Charity number 106764 Registered office 30 Campsie Crescent Omagh Co. Tyrone BT79 OAD Trustees RFOX P O'Kane M Rutherford (resigned 19.10.24) E Ternan A Mccafftey K Hunt (appointed 12.3.25) P O'Reilly (appointed 12.3.25) Independent Examiner Patton Rainey Stenson Lirnited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT Approved by order of the board of trustees on 15 October 2025 and signed on its behalf by- E Ternan - Trustee Page 2
PRS Patton Rainey I Stenson Limited CHARTERED ACCOU NTANfs & REGISTEFIED AU DITORS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAMARITANS OF OMAGH I report on the accounts of the company for the year ended 3 L March 2025. which are set out on pages four to ten. Respective responsibilities of eharity trustees and examiner As the charity's trustees (and also the diTectors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the ChaTity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attentiot). Basis of the independent examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland 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 items or disclosures in the accounts, and seeking explanations from you as charity trnstees conceming any such matters. My role is to state whether any material matters have come to my attention giving n]e cause to believe: That accounting records were not kept in accordance with Section 386 of the Compallies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Chaiities 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 That there is further infomiation needed for a proper ullderstandiThg of the accounts to be reacheil Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and. connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Stephanie Stenson Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street EnrLiskillen Co. Fennanagh BT74 7BT 15 October 2025 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audil work and regulated lor a range 01 inveslmenl business activilie5 In the United Kingdom by the Inslilule ol Chartered Accounlanls in Ireland. Reoislered In Northern Ireland CornDanv Number Nl 692982.
SAMARITANS OF OMAGH STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MARCH 2025 31.3.25 Unrestricted fund 31.3.24 Total fimds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 15,452 15,046 Investment income Total 15,458 15.052 EXPENDITURE ON Charitable activities Expenditure on charitable activiities 22,705 20.440 NET INCOMEI(EXPENDITURE) (7,247) (5,388) RECONCILIATION OF FUNDS Total funds brought fOard 117,428 122,816 TOTAL FUNDS CARRIED FORWARD 110,181 117,428 The notes form part of these financial statements Page 4
SAMARITANS OF OMAGH REGISTERED NUMBER: N1644083 BALANCE SHEET 31 MARCH 2025 31.3.25 Unrestricted rund 31.3.24 Total funds Notes FIXED ASSETS Tangible assets 64,338 64,283 CURRENT ASSETS Cash at bank 47,155 54,433 CREDITORS Amounts lalling due within one year (1,312) (1,288) NET CURRENT ASSETS 45,843 53,145 TOTAL ASSETS LESS CURRENT LIABILITIES 110,181 117,428 NET ASSETS 110,181 117,428 FUNDS Unrestricted fimds 110,181 117,428 TOTAL FUNDS 110,181 117.428 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its fInancial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their respon5ibilitie5 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 the state of affairs of the charitable company as at the end of each flliancial year and of its surplus or deficit for each financial year in accordance with the requirements of Section5 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial sLtements. so far &s applicable to the charitable company. (b) These fmancial 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 authori5ed for issue on 15 October 2025 and were Signed on its behalf by-. 1 £.4 Vl E Ternan - Trustee The notes form part of these financial statements Page 5
SAMARITANS OF OMAGH NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2025 ACCOUIYTING 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 prepaTed in accordance with the Charities SORP (FRS 102) 'Ac¢ounting and Reporting by Charities.- Statetnent 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 entitlernent 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 committtng 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 cl&ssified 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.. Tangible fixed assets Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairn]ent losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs. (i) Depreciation and residual values Depreciation is calculated, using the stated method, to allocate the depreciable amount to their residual values over the expected useful economic lives of the assets concerned. The principal annual rates used are as follows: Fixtures and fittings 150/0 on reducing balance Property is valued at cost, depreciation is not provided. The trustees consider that this policy is necessary in order that the financial statements give a true a and fair view. Taxation The charity is exempt from corporation lax on its charitable activities. Fund accounting Unrestricted ndS can be used in accordance with the chaiitsble objectives at the discretion of the trustees. Restricted funds can only be used for particular Testricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Page 6 continued...
SAMARITANS OF OMAGH NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 MARCH 2025 INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest NET INCOMEI(EXPENDITURE) Net in¢omel(expenditure) is stated after charging/(crediting)= 31.3.25 31.3.24 Depreciation - owned assets 1,163 1,154 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 noi foi the year ended 31 March 2024. Trustees, expenses During the year ended 31 March 2025 tsteeS, received reimbursed expenses of £5,418. (2024- £4,274) COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 15,046 Investment income Total 15.052 EXPENDITURE ON Charitable activities Expenditure on charitable activiities 20,440 NET INCOMEI(EXPENDITURE) (5.388) RECONCILIATION OF FUNDS Total fvnds brought forniard 122,816 TOTAL FUNDS CARRIED FORWARD 117.428 Page 7 continued...
SAMARITANS OF OMAGH NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 MARCH 2025 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Totals COST At l April 2024 Additions 57,747 35,184 1,218 92,931 1,218 At 31 March 2025 57,747 36,402 94,149 DEPRECIATION At l April 2024 Charge for year 28,648 1,163 28,648 1,163 At 31 March 2025 29,811 29,811 NET BOOK VALUE At 31 March 2025 57,747 6,591 64J38 At 31 March 2024 57,747 6,536 64,283 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Accruals and deferred income 1,312 1,288 MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestricted funds General fund 117,428 (7,247) 110,181 TOTAL FUNDS 117,428 (7,247) 110,181 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fimd 15,458 (22,705) (7,247) TOTAL FUNDS 15,458 (22,705) (7,247) Page 8 continued.-.
SAMARITANS OF OMAGH NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025 MOVEMENT IN FUNDS- continued Comparatives for movement ill funds Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fimd 122,816 (5,388) 117,428 TOTAL FUNDS 122,816 (5,388) 117,428 Comparative net movem¢nt in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 15,052 (20,440) (5,388) TOTAL FUNDS 15.052 (20,440) (5,388) A current year 12 months and prior year 12 months combined position is as follows= Net movement in funds At 31.3.25 At 1.4.23 Unrestricted funds General fund l22,816 (12,635) 110,181 TOTAL FUNDS 122.816 (12.635) 110,181 A cuent 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 30.510 (43,145) (12,635) TOTAL FUNDS 30,510 (43,145) (12,635) Page 9 continued..
SAMARITANS OF OMAGH NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. io. STATUS The charity 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. for the payment of the debt5 and liabilities of the company contracted before they ceased to be members. and the costs. charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required , not exceeding £1. Page 10