BANGOR AND NORTH DOWN SAMARITANS (N1644431; CCNI 106780) LfNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
BANGOR AND NORTH DOWN SAMARITANS CONTEbTrs For the Year ended 31° March 2023 INDEX PACE TnL4tees' Report Independmt Examiner's Rerybrt Statement of Flnancial A¢tivitl¢8 io li Statement of Chan8¢s in lie3eThe8 12 Noto the Fin¢11] Ststements 13 P88e I
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES. REPORT for iheyear 10 31" Mah 2023 COMPANY INFORMA TION l. Reference nd dmlni5tratioTr Full UaJDe of Ch4rity: Bangor and North Down Sam&ritans. ICCNI 1067801 The Chartty is an incory)orated organi58tion (CLG NI 644431) and 15 r¢¢o8nised by the Organisation as an affiliated branch of th¢ Organi5aLion. The Or8anisalion Trustee Board Shall have power lo dissolve, suspend or withdraw recognition of Ihe Charity as a branch of the Organi5ation. Comrlllttee The Committee oFthe Charity OryanlsAdoft". The Cornppny limid by gu8rantee c&lled Bangor and North Down Samaritans is affiliated to the wider Samaritan Or8anisation which was incorporned under the Companies Act 1948 on I l April 1963 and is a company limited by 8UAPdntee not h&vin8 & 5har¢ ¢&pital. Compgny ReKiJtered oftlce: 92 Duff¢rin Av¢nu< Bon8or. BT20 3AD Charfty addr•M: 92 DuiTtrln A Yenuv, Bangor. BT20 3AD Trusteu rYlTh¥ 2O22ll3: Wesley Wiljon DAvid Mcchesney Stephen Robinson Margaret Turner Irene D8vidson Andrew Mccartney Jan Kru8er Heather Hamilton (Chair) resigned 319122 resigned 319122 rcsi8ned 217122 Patricia Warke Nuala Meier John Whitcroft Ursula Rthkin Tr•4$urerl Se¢retsry Nuala Meler Custodl•n Sprnaritsns The UpFer Mill Kin8Ston Road Ewell, Sury, KT17 2AF PrlMdpl Bllnkér. Danske Bgnk Donegall Sq West Belfosl BTI 6JS PriDdpal Solleltors: Wilson & Nesbitt 33 Hamilton Road BBn8or BT20 4LF Independertt Exarnln¢rs'. FPM Accountants Llmited 1-3 Arthur Str Belfasi BTI 4GA lll$ur¥nee Brokerj: PIB Insurance Brokers Poppleton Gran8¢ Low Poppleton Lane Yorfc Y026 6GZ Page 2
BAIYGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT for iheyear 10 31. hldrch 2023 Th¢ Trustees hereby pnI their reprt and the naLlted financial statements the period ¢nded 31 March 2023 These docurnents are prepared in accordance with th¢ Companies Act 2006 and the ChariÉi¢s (Aceounts and Reports) Reguloiions INorthern Ireland) 2015 and. voluntarily. in accordance with international b¢st practice Istawnent of Recommended Praclice in accordance wilh th¢ Financial Reporting Standard applicable in the UK and R¢public of Ireland IFRS 102 effective 2019) as recommended by the Charity Commission for Northern Ireland. The Trustee5' Report con1n8 the infomiation required to be provided in the TruSe'S Annual Report under the Statements OF Recommended Ptice guidelines. l. Strneture. Governanee and Mllagement Bangor and North Down Samarltans {CLG NI 644431; CCNI 106780) is. and is reco8nised by the Or8anisation gs an affillated bron¢h of the Orgttnisation. Th¢ Organisatlon call¢d Samaritans was ineorpor&ted under the Companies Act 1948 on I l Aprll 1963 and is a MPanY limikd by guarantee, not having a shar¢ capital, regisiered in England and Wale5 wilh wrnpany number 757372. and charity registered in England and we$ (charity re8iSter¢d number 219432) and In Scotland (Scottish charity number SC0406041 ('ihe Central Charity"}. The Or8anisaLion's Trustee PA)ord shall have power to dissolv< suspend or withdrnw reco8niuon of the Charity as a bron¢h of the Organisation. BAnior and North Down S•mari¢an$ (Nl 644431: CCNI 106780) WLS re8iStered as a Company Limiled by Guarnntee {CLG) in March 2017 ond is affiliated to the Centrai Samarttarts of United Kingdom 3nd Ireland (the Orgonisation) 2. M4na8emeth& Int¢rllil Control and Rlsk ManEement The day to day mwugemenl of the Chariiy is the r¢sF4)nsibility of th¢ Trustees of the Chority who are responsible for the implementation of Samaritans 5traie8y and to SUPWrt th¢ work ofsamarltan volunteers In the Charity. The Truskes have overall responsibility for the $ystem of internal control for th¢ charity in¢luding the safety of Charity assets and the integrity of th¢ Accountin8 procedures. The Cornmittee 15 wmpriscd of.. a) A minimum of three Twstees and a maxirnum of thirteen Trustees b) The Branch Director is a Trustee cl Trustees shall be eleed as Treasurer and Secretary (these may be the same person). d) Up to eight additional Trustees may be appointsl. el Whcre necessary, Lhere may be Tntstees co-opted but this shall not exceed two in number. At the AGM each year all Trnstees except the Branch Director wiS151artd down and fresh elections will tske place. In addition the Branch Director may appoint one of the Trustees as Vicc Director. The Committee shall meet as often as may be required but at least three times a yeu. Three mernkrs of the Committ¢e shail be a quorum. 3. Public Bfflefit ststement In plannin8 our activities for the year Trustees have kept in mind the Charity Commission 8uidance on public benefit. Samaritans offer5 SUPPOrtto those at risk ofsuicide by being there to listen and encourage ihe recognition and exploration oftheir options. By doing so we aim to help people find ways of roping with their distress without choosing to die by Page 3
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES. REPORT for thear 10 31., March 2023 suicide. We also seek supp)rt Chose whose distress is less acute. in the hope that they will nol reach the p)int of feeling that they wish to end their liv 4. Objtttlvts and Activities 4. 1 Objeclives Bangor and Nortth Down Samaritans, main objects are: To provide confidential emotionai support for people who are exp¢rien¢ing feelin8s of emotional distress or despair including those that 5nay lead to suicide. To promote a better und¢rstandin8 in society of sui¢id¢, suicidal behaviour and th¢ v41ue of expressing feelin85 which may otherwise lead to suicide or impaired emotional health,. aAd To support the iTr8#nisation. Sam8rithns, re8iStered in England and Wales wlth CoMpY nurnber 757372. re8lstered chariry nurnber 219432. 4.2 PrlnclFalA¢ilvliles Baft8or and North t)own Samadtan5' prin¢ip81 activities include the followlng: Providift8 nfidentIal emotion81 support via telephone, on-line chAt And throu8h fAce io face ¢onlaets. R&igin8 aw&rene and under3tandin8 of Samaritan Developing partnerships with rel&trd a8enci4 voluntary 8roups and statutory bodTes to bdter implement Samaritans Strategic objectives and improve our service for'callers,; Supporting prisoners in prison& Liaising with stll(utory bodies on behalf of the ch8rity' and ImplementinB the rearch policy and best practice standards generated by SamÈritÉns. S. Vision. mI10Th And Valuei Our Vlilon Our vision 18 that fewer people die by suicide. To achieve thi4 we believe Samaritans has a cruclal role to play in- Reducin8 ihe risk facwrs that make some people more likely to lake their own liv¢5. Ensuring that people who are At increased risk of suicide are supported. Makin8 it less likely thal people who do experience suicidal thoughrs act on them. Reducin8 the likelihood that people will dev¢lop sui¢idal thoughts. Our Mlsslon We're here every day And night of the Ye for Anyone $tnJg81in8 to cope. We make sure people have somewhere to tum and suppori when they need it m051. We work with communities to l¢1 people know we'r¢ for them and we campai8n to mak¢ suicide prevention a priority. Our Value5 Our support services adapt lo the chan8in8 environmen4 but th¢ valu¢5 at the wr¢ ofour listening service remai n51ant: Llstenlng Exploring feelings alleviates di5tre5s and helps pwple to reach a better understanding of their situation and the options open to Ihem. Pa8e 4
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, IiEPORT for ihéyear 10 31&f March 2023 Coofidentl•lity If people f¢¢1 saf4 they are more likely to be open aknut Ih¢ir feelinBS. Noo-judgtmentsl We want people to be able to talk to us without fear of prejudice or rejection. People mgking their de¢lslons We believe that people have the right to find their own solution and that tellin8 people what to do takes resnSIbIlity away from them. Human eontact Giving people time. undivided attention and empathy meets 8 fundwnelltal emotional need and reduces distre55 and dcspair. & Volwnleers The Bangor and North Down Samarit5 Branch could not operate withoui the dryjication. skill and cornmilment of its volunteers. We currently have 73 volunteer& all of whom fully recognise the importanc¢ of bein8 available, and providing a safe place, wher¢ people can be themselves when they neua u5 most. We are committed to ensuring that all volunteers develop and malntain the necc5sery skills and knowledge. in order to provide the best service to those who ¢onla¢t us. We invest substantially in both inilioj training for ncw volunteer& and on-goin8 continuous development for 811 volunteers, to Facilitste the delivery of con5iYt¢ntly hish-quality. eff¢cliv¢ and safe s¢rvi¢¢s wlihin the Branch. In addition, all new listenin8 voluntrers Are required to clear Samlritans safe8uardin8 procedures before commencing emolTonal support dutie3. Our voluntecrs are ordinary people who do extraordinary thin8s. and we could do nothin8 without them. We owe them enomiou5 debt of 8ratitude, 7. H¢lplille Samaritans br&n¢hey collectively operate a 24-hour, free telephone and email helpline service. In addition, the ftew Online ChAt facility has continued to operate on a pilot bA$i4 with the intention being to expand its availability and operbing hours in the fijture. Currently our Branth provides the service on one evenin8 per week. although this will expand over ch¢ n¢xt twelve months. B8n8or and North Down Samaritans is one of the eight branches Northern Ireland connected to the UK telephony network. Link. The Link system is A di8ltal pl&lorn which eftsures ihot ¢allers are Connect to the service as quickly 45 POY3ible and that capacity can be moniiored to ensure that the service offers optim81 capaclty. Samaritans is also $18nposted to by other s¢rvice provider4 and many other h¢lplin* which are not in a po$ilion ¢0 offer a 24-hour service. Awareness raislng? outr¢a¢kn ¥nd f•e• to fae• The relation of Covid-19 trictiOnS enabled volunteers wthin the Bangor And North Down Samarttans 8ran¢h ts) deliver an extensive rAn8e of awar¢tiess raising sessions in the commurtity. during the year. Activity durinE the pttiod of this report includes: Delivery of Samaritans emotional awareness presentations in a number of schoo15 in the Bangor and North Down area, including provision of infomiation on m¢nt81 h¢8lih and wellbein& and rwhing out to over 250 tewcrs in the process. P8ge 5
BAIYGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT for iheygL7f io Jl" Alorch 2023 Presenting 10 Student$ at the South E8Stem Regional College Providing talks on the role of Samaritans to various lo¢ community and mental hoalth groups Assistin2 at thc Ards Cyclin8 Club annual sportive Provision of emoiional support to youn8 offenders and women prisoners in the Hydebank Woo& Young Offender5 Cenlre &nd Prison. in conjunction with Belfast Brnnch. Continuing to dcvelop a relationship with North Down Community Network, Ban8or. and Ard5 and North Down Borough Council, to improve our network of contacts and spreod the Samaritsns word. The Branch has nol yet been able to Te-inLroduce th¢ dropiD service 8t our premises whereby peoplc can call ift th¢ Branch lo avail of faLe-tu-facc emotional support. This is beins kept under review, in line with guidance from Samaritans Central Office, 9. Aehl¢v¢mentsi performattee And pl•ns for ¢h¢ future In ihe 12-month period to the end of March 2023. the Branch volunteers provided tnotional support to l 5.275 caller3. There vrfere 14.642 callers Supported by tclcphone, 332 callers supported by email and 301 call¢r5 SUPPOrtcd by Online Chat. All were provided with confidential. non-judgernenial, emotional 5UPPOrt. with our selfless voluntcers givin8 UP 3,300 hours of their time in the process. Th¢ Branch Recruitment Team ran one campaign to attract new volun¢eers. up to the end of m¢ 2023, This sU[ted in 5 new Listening VolunteeTS being appointed. CurTently a further 4 Fotential volunteers are undergoing trainin8. Applications to join our Brftn¢h can now be made online through the Samaritans W¢bsil¢ {ii %' mufil Follown8 the relaxation of Covid-19 restriction& the Training Team continued with thr revisBd format of initial Irainirtg ftir new volunteers, involving a blend of both Face-trf&cc tU10rirt8 and online trainin8. Current volunteers arc required to under80 5 hours continuous developmeni each year, with the emphasis. this yvar. being on safe8uording and our own self-care. Ongoing trainin8 was also provided at various levels for those involved in managin8 (he Branc14 includin8 for Day Leaders. We are grateful for the collective effor4 resilience Rnd dedication of all thoye volunteers who have helped in the roll-out of training across the BrArtch. Fundraisin8 is the cornerstone of our continued existence and we must thank the community in Bangor and North Down. for their continued support, financially and otherwis¢, particularly given the current cost of livin8 crisis, Those volunteers who take on the extra duties in relation to fundraising are essential and much appreciated. We musi s0 express our gratitude to those members of the cornmunily who help us in different ways with our fvndraising. including ex volunteers and their friends and relativffj and a number Df the local supermarket chains who allowed us to do coll¢¢tions on their premises. Dondtions were received from 8 varicty of sources including Ards Cycling Club, St Galls, Auld Bangor Historical and Cultural Society, SupennotoNI, Bangor Ukes and Sacred Heart Missionaries. We were Ilso in receipt of funds collected from attendees at th¢ Sarah MillicAn corteerL in December 2022, Waterfront Hall BelfasL as p8rt of her recent scll-out UK and Ireland tour. We are very grate1 for the ongoin8 SUPPOrt 8ivcn to the Samaritan$ organisation by Sarah Millican. &nd for the welcome opportunity to Lx)Ilecl fjJnds. &fter her concer4 directly for the Branch. Th¢ Branch made a numb¢r of succe55ful applications to Funding Bodie5 to provide fundin8 for Social Media Campaigns. and to make provision5 fDr the continu¢d operation of the Branch. We would lik¢ to thank those Funding Bodie5 lor their supporL includin8 Cli¢k Energy. Ards and North Down Borough Council and the Cornmuni(y Foundation Northem IrEland. Member5 of the local community remember u5 in their wi115 and leave le8acie5 for our continued work. and we are very grat¢ful for the contributions received from them. Page 6
BANGORAND NORTH DOWN SAMARITANS TRUSTEES, REPORT fvr th£yeor 10 31" March 2023 Social Media Campaign To improve the Samaritans ability to reach out to those 'hard-tfrreach' m¢rnb¢t5 of our community, it Wos decided to Continue to run Social Media campaigns across Norfhem I10d. managed by the Bangor and North t)own Branch. Ln this respeffj funding was received from the Comrnunity Foundation io tsrger young people across Northern Ireland and to make them moff aware ofsamaritsn5. These campaigns have continued to show excellent results and have been well supported by selected Intluencers who displayed their support for Samariians and those in distress. The results show an overall audience Reach of 370.396, gaining 937,551 Impression& along with 1549 clicks aeros5 Fac£book and Twitter. These campaigns have been made possible by Ardmore Advertising* in Holywood. who devised and m9ft4g the campaign for Sgmaritans free of char8e. We ar¢ extr¢m¢ly 8rateful for their supwrt. 10. Flo•nel81 Revlew 10. l ReN41tsfor rhear Financial results for th¢ year ended 31 March 2023 Ort Sho in the Statrm¢nt of Fin8n¢i81 Activities on page 10. 10.2 Income Gera110K 84n8or and North Down Sam8Tillln5 rdi5ed total incorne of £27.903 in the yeBr to 3111 March 2023 (2022-£17,880) An additiortal £21,068 of deferred income was received in the year to fund the annual Samaritan5 conference for Ireland whi¢h is bein8 hosted by Bangor and North Down Samoritsns in September 2023 part of our Sh Anniversory cel¢bration& 10.3 Resourcei E¥p¢nded Total resollr¢es expended by Bangor and North Down Samaritans amounted to £29,993 for the year to 31 March 2023 (2022- £25,958). Of the Chartty's expenditure 870/a w95 spent direct charitable activities and 5% on 8overnance. 10.4 Rer4e Pollcy In accordance with recnmmended best practic4 the Trustee5 hgvc adopted 8 Reserv¢s Poli¢y which is concerned with how much 'free' (or unallocat¢d) reserves the ¢harity retain This ex¢ludes the followln8: Restricted fund5 Design&ed funds Income funds that wuld only be realised by disposin8 of fixed assets held for charity us¢. Bangor ond North Down SamaritAns ha5 the re5pon$ibility for establishing an appropriate Reserv¢ Policy. Havin8 reviewed th¢ reserves of the charity. the w)licy of the TnJste¢s 15 to r¢tain sufficienl reserves to ensure the continuity of operations and to absorb periodi¢ setb&k5, whilecommitting the maximum amountavailable forthe provision of services. P88e 7
BANGOR AND NORTH DOWN SAIVIARrrANS TRUSTEES. REPORT for theyear to 3111 M¢7rch 2023 The Trnstees have ad that the most appropriate level of reseryes should be kq)t at the level representing 12-24 months expenditure. In light ofthe recent ldeMiC it w&s deemed pnmlent and appro]xiate to exceed this level of reserves in the short-t¢rni. 11. Statement of responsibilities of members of the Board in respect of the fin2n¢i81 statements The TheeS are responsible foT prepwing the Trustee's Rwirt and the financial statements ID arxordancK with UK Law and regulation. The Tnths bave elected to pw the financial stat¢ments in accordance with UK Generally Accepted ALxounting Practice. including SORP Financial Rep)rting St8ndard 102 The Finan¢xaI Reporting Standard applicable in the UIL In pparing these fmancial statemty the Tnths are wuired to: Se]t suitable accounting policies for the Charity financial statements and then apply them consist¢ntly> make judgments and accounting estimates that are asonable and pNdent; state whether the financial statements have been prepared in accordance with applicable aOuntIng standards. identify those standards, and note the effect and the reasons frir any material departur¢ frorn those standards. prepare the financial stalements on the going concern Iwis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for ensuring that the CIMrity keeps or causes to be kept adequate ace(HJnting records which orrectly explain and record the transactions of the Charity, enable at any time the assets, liabilities, financial position and profit or loss of the Charity to be detern)ined with reasonable accuracy aTKI enable them to ensu that the fingneial statements and Directors, Report comply with legislation. They are also responsible for safeguarding the assets of the Charity and h¢n¢e for taking reasonable steps for the prevention and detection of fraud and other irr¢gularities. On behalf of the Board of Trustees: Nuala Meier Trusiee He4th¢r HamiltOB Tnle Date." Date.. Page 8
BANGOR AND NORTH DOWN SAMARITANS INDEPENDENT EXAMINER'S iiEPORT for iheyear lo 3 1°, March 2023 I report on the accounts of the charity for the year ended 31 March 2023 whith are set out on pages l O to 19. RESPECTIVE RESPONSIBILITIES OFTRUSTEES AND EXAMINER The trusiees {who are also the director5 ofBangor and North Down Samaritan5 for thc PUTPOSCS of comparhy lawl are responsible for the preparation of the accounts. The trusttts con5idu that an audit is not required for thi5 period under section 65 of the Charitie5 Act INorthern Ireland) 2008 and that an independent examination is n¢ed¢d. Having satisfied myselfthat the charity is nol subject to audit under MpanY law and is eligible for independenl examinaciott. il is my responsibility lo: examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008- co follow the procedures laid down in the general Directions given by the Charity Commission under section65(9)(b) of the Ch&rities Act {Northern Ireland) 2008. . and to sta* whether p&rticular matters have come to my attention. &4SIS OF INDEPENDENT EXAMINER'S REPORT My amination was Carried out in accordance with the general Directions given by the cl1 Commission. An examination includes a review of the aecounting records kept by the charity &nd a comparison of the accounts presented with th05¢ records. It also includes consideralion ofany unusual items or disclosures in the accotsnts. and seeking explgnations from you as trusiees concerning any such rnaitets. The procedures undertaken thi not provide 811 th¢ evidenec that would be re4uired in an audit and consequenrly no opinion is 8iven as to wh¢ther the accounts present a'tru¢ and fair view, and the report 15 limited LQ matters set out in the statement below. INDEPENDENT EXAMINER'S STATEMENT In connection wilh my examinatiorb. no m&tt¢r has ¢ome to my attention: (l) which give5 me renable cause to believe that in any m8teriAI respcGI the r¢quir¢ments: to kttp acLX)unLing records in accordance with section 386 of the Companies Act 2006; and lo prepare account5 which &ccord with the accounting records, comply with the accounting requirements of ction 396 of the Componies Act 2006 and with the methods and principles of the Swement of Recotnmeftded Practice.. Accounting and Reportin8 by Charities hAve not been mek or (21 to Whic in my oplnlon, attention should b¢ drnwn in order to en8bl¢ a prop¢r wider5tandin8 of the Nccounts to be reached. Lowry Grarti FCCA For, and on behalf of, FPM Accountants Lirnited 1-3 Arthur Si Belfast BTI 4GA O.l.i..o.q I l oll Page 9
BANGOR AND NORTH DOWN SAMARITANS STATEMENT OF FINANCIAL ACTIVITIES (JNCORPORA TINGANINCOMEAND EXPENDfTuRE ACCOU? For the year to 31 March 2023 Note Unrestricted fimds Re5tri¢ted Totsl Totsl 2023 2022 Income and Eudownnts Donaliom and IaC1£S 22,903 5.000 27.903 17080 Total ineome and Endowments 17 . Expenditure Expenditure on raising fimds: Fundraising andPublicity 809 5,000 5,809 476 Erpendilure on charilable aclivities J9,378 4.806 24,184 25,482 Total Expenditure Net ineomiDg (outgolD resources before other recognised gains •nd losses Trgnsfers between funds Net Movement In funds 314 2,716 (4.806) (2,090) (&078) Total Funds Brought Forward Total Funds Carried Forward 14419 210 758 210 758 210 758 199 055 9613 208668 The ststement of financial activities includes all gains and105ses recognised in the year. All of the above results are derived from Continuing activities. The statement of financial activities also complies with the rquirements foran income and expenditure acttiunt under Companies Act 2006. The deficit forthe period was £2,090 (2022: Deficit £&0781 On behalf of the Twstees Heather Han)ilton TnLStee Nuala Mefier Truslee Dale.. (Ilzl Page 10
BANCOR AND NORTH DOWN SAMARITANS BALANCE SHEET For iheNir lo 31 March 2023 Note 2023 2022 Fixed Asqets Tangible assets. 140J86 140,386 133,855 133.855 Current Assets Debtors Cash at bank and short tern) deposits 1,867 97,775 99,642 (3.761) (21,068) 3.070 72,022 75,092 (4.720) Creditors: du¢ within one y¢ar Deferred Income 74.813 70J72 Net current assets 208,668 210,758 Total net assets Funds Generdl funds Restricted funds Designated funds 10,11&13 194056 9,612 191J39 14,419 5,OIN 208,668 210,758 Total funds For the year ended 315t March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 lating to small companies. The Trustees acknowledge their responsi11]tieS for ensuring the charity ke£ps accounting [OrdS which comply with section 386 of the Act and for preparing financial stsements which give a true aTMI fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources. including its income and expenditure, for the financial year in accordance with the requirements of secttons 394 and 395 and which otherwise comply with th¢ requirements of sections 394 aTMI 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to fmancial statements so far as applicable to the company. The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476" and These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies Tegime. On bebalf of Ibe Trnsttts Heather Hxmilton Trxstee Nual¥ Meier Truslee li1¥3 Date.. Company Number: N1644431 Pagell
BANGOR AND NORTH DOWN SAMARITANS BALANCE SHEET For¢heaT 10 31 March 2023 RECONCILIATION OF MOVEMENT RESERVES fv Iheyear epthd31 March 2023 Note 2•23 N¢t incornln8 (out8otng) rcsourc¢s for theyear (8078) Totsl reco8nised gains Oosses) for th¢ y (2,090) (&078) Relwves at the b¢gi1Ing of theyear 210,738 21&&16 at thi end of ¢h• y¢•r 10,Il&13 Pa8e 12
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for fheytar énd*d 31 Mar¢h 2023 ACCOUNTING POLICIES Ba31$ of prep4ratloTr The financiAI ststrrn¢n15 have been prepared in accordance with Accounting and Repgrting by Charities: Statement of Recomrncnded Practice. applicable to ¢harili¢s pr¢parin8 their account5 in CordanCE with the Financial Reporting Standard applicable in the United Kingdom {FRS 1021 {effcctive l Janupry 2019)- (Charities SORP (FRS 1021). the Financial Rewrting St&ndard applicable in the Uniied Kingdom (FRS 1021 and UK stotute comprising ofthe Companies A¢t 2006. The pr¢paration of financial statements in compliance with FRS 102 require5 the use of certain critical accounting estimates. It also r¢quires management to exercise judgment in applying the Company's accounting policies. The followin8 principal accounting F(Jlicies have bttn applied: Fulldlftg accotIn£ General funds llre unrestrl¢ted funds whieh are available for use at the discretion of the trustees in further8n¢e of thc objectives of rhe Charity And hdV¢ not been designaled for other purposes. Design8ted funds comprise unrestri¢ted funds which have been sel aside by the TTUSttt5 for particular PUTPOSCS. Rc5tricted fund5 ore funds which arc to be used in accordan wilh specific restriction5 imposed by donors or which have been rrised by the charity for specific purp).ses. Cost5 r¢latin8 to such fund5 Are charged against the specific fund. Ineomlng ruoure All incomin8 re30urces are included in the SOFA when the charity is legally erttiiled to the income, there is probable certainty of r¢¢eipl and the Bmount can be quantified with reasonable accurncy. The followin8 specific policies apply to categories of income.. DOnaOn$ Acwunted ftir Wh rec¢ived. Le8acI Entitlement 15 the earller of the charity re¢eivin8 final estate accounts lor other simi18r eviden¢el which provides Su1Clent certainty LTrf receipt find reliability of valu¢, or th¢ legacy actually bein8 received. No value ig included where the legacy i5 Subje to A life interest held by another party. Gronts ond Contrncts Where contracts are r¢lated to specific deliverables income is rccoBnised to the extent that Lhose deliverables have been achieved. Where incom¢ through contract or grant is received in advance. its recognition is deferred and included in credir3. Where entitlement occurs before incorne is received, the income is aBcrued. Other Income Income generated from other aetLVities 13 ¢081115¢d as eaTned. TAnglbk fixed 4sset5 4nd depreelatlon Fixed assets Are stated at ¢osl le55 accumulated depreciatton. Depreeiation 15 provided at rates calculated lo write do1 th¢ a55etS to their estimated residual values over the course oftheir anticipated working lives. The rate of depreciation used is follows'.- Furniture, fittings and equipmenl 25Yu slraight line Computer Equiprnent 25V/o straight linc
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheyear endedjl March 2023 Resourtts expended All expenditure is accounted for on an accnjals basis and h&8 classified under headin8s that aggre82tr all costs r¢lated to that category. Wh¢re costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of resources. Suprx)rt costs have been T0¢ed on the basis of spend to programme areas and to Fundraising and cVernance a¢tivilie& The following specific polieies apply kn CAte8ories of expenditure: i) Grants Grants are charged to the siatrmen¢ of financial activiries when there is a liability to pay. ii) Fundraising co5 Fundraising costs are those incuTred In seeking voluntsry c4Jntrlbutions and do not include the costs of dissemin8tin8 information in support of the charitsble activities. iii) Governance Costs Governance ¢05L% are the c05tS aSs0¢iod wilh the 8oveman¢e arrangements of the charity whlch relat¢ ¢0 the g¢neTal running of the charity to dislin8Ui5h from those costs awiated with fiJndr8iSin8 or charitable actlvily. Included within this category Costs &ssociated with the strategic management of ihe tharity's activities. Deferred llleome Deferred income represents Income received in advance. Cash csh equlvalents Cash consists of cash on hand and demand deposit& Cash equivalenLs consist of short temi highly liquid investments that are readily convertibl¢ to known amounts of cash thAt are subject to an insignificant risk of change in value. Credltors Short-tenn crediwr5 e measured at the transactlon prlce. Other financial liabiliues. includin8 bk loans, are meBsur¢d inili8lly at Fair value. net of transaction costs, and are measured subsequently at afflortised cost usin8 the eff¢ctive interest Melld. ColnE Coll¢er The Truste¢s have prepared budgets and flows fora period Of le&si e1ve months from ihe dAte of the approv of the financial &teMentS which demonmratr th81 there is no mAterial uncertainty regarding the company's ability to mcet its liabilities as thty fall due, and to continue &s a going ¢oncem. On this basls theTrustees ¢onsider it 4)propriate to prepare the firtancial staMentS oft a 8oin8 ¢on¢ern basis. Accordingly. these findncial ststements do not in¢lude ony adjustments to the ¢arrying amounts and classifi¢ailon of assers and liabilities that may arise if the company was unable io Continue as a 8oin8 ¢oneern. Page 14
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL sTATEMErs for theor ethled 31 March 2023 DONA TIONS AND LEGACIES INCLUDES THE FOLLOWING Unrestricted funds Re5tri¢ted funds Totsl Total 2023 21122 Fundraislng acilvliies Indlvidu41 don4tiOll5 Legacie5 and covenaTrts Totsl fuodrAlslng Aetlvltlej 22,903 22,903 22,903 22,903 5080 Tpysis ortdFo#ndail0I Grnni Income Total Trustj and Found•tlons 5.000 5,000 5,000 5,000 12.000 12,0 Tot41 Voluntary Ineom¢ 22,903 5,000 27.903 17080 The 2022 totsl of £17,880 was split beNveen £3.880 unrestricted and £12,000 restricted. Page 15
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FfNANCIAL STATEMENTS Aor ihejear ended3J March 2023 ANALYSIS OF EXPENDITURE ON CHARITABLE AcTIVlEs To 2023 Ttal 2022 nds fidS Services Property & Maintenance 7,076 7,076 7J64 Telephony 3.072 3.072 U97 Volunteertravel & subsistence 1,407 1.407 1,382 Trninln8 ond g¢mingxs 749 749 647 Public AwllreTresS 481 5,000 5,481 420 SAmaritAn Levy 1,596 1,596 997 Fundraisin8 & Recruitment 473 473 Dlreet costs 14054 5,000 19,854 17.113 Support Cogts 4,806 9,252 7040 Governance 887 887 Total ¢harlt•ble exp¢ndlture 20.187 9.806 29 25958 Th¢ 2022 total of £25.958 Split between £19.151 Unrestrict ond £ £6,807 restrlcted. Page 16
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS fvr iheway eAded31 hdarch 2023 ANALYSIS OF GOVERNANCE AND SUPPORT COSTS The charity identifies the costs of Ats SUPErf)rt functions. li then identifies those cosLs whith rela to the governance function. Govemance costs and other support costs we apportioned separately between the charitable activiiies undertaken in the period. Refer tD the table below for the basis for #PrtiOnMent and analysi5 of support and governancc Sts. General Support Governance Functlon Totsl Funds 2023 Totsl Fvnds 2022 Unrestrltt¢d Restrlcted Unrestrlttsd R¢strl¢ted Postage & staOrtery Housekeeping Insurance lJ36 289 lJ36 543 171 767 767 530 Bank Char8es Independent Examination fees 129 129 65 720 720 720 Subscriptions Depreciation 167 167 28S 1,725 4.806 6J31 531 4,446 4.806 887 10,139 8.845 srAFF COSTS Numb¢r of employe 2023 2022 Administrailon support Charitsble Activities BArigor & North Dovm Samarftan$ 13 entirely voluntetr led dnd as ¥u¢h h8s no ¢mploye NET INCOMING RESOURCES FOR THE YEAR 2023 2022 Result for the year is arrived at after char8ing.' Depreciation Accountsncy fe 6,531 720 6A31 720 Page 17
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheye4W gnded31 March 2n23 TANGIBLE FIXED ASSETS Land And Building8 Flxtures, rittings and eqlllpment Tot*1 Cost Dr v)Iluatlon At 1st April 2022 123.896 29,019 152,915 Additions DI$slS At 31 March 2023 123,B96 29.019 151915 Deprttiatloll At 1st Aprzl 2022 Charge for the year Disposals 12,529 6,531 12.529 At 31 Mar¢h 2023 19,lJ60 19,060 Net book Y•luc 123,896 16,4911 140J86 At 31 March 2022 At 31 Mor¢h 2023 123096 9.959 133.855 The Se are used for direct charitable purpose& DEBTORS 2023 2022 Prepayments Accnted lrtcome D¢biors fallin8 due withln one year 1067 1.070 1167 3,070 CREDITORS: FALLING DUE WITHIN ONE YEAR 2023 2Q22 Accruals Deferd Income 3,761 21.068 4,720 24.829 4,720 P88e18
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FtNANCIAL STATEMENrs for ihÉyeor ended31 Mareh 2Q23 io. STATEMENT OF MOVEMENT ON FUNDS Genernl Re5trleted fund Total Balanc¢ at beginning of year 196.339 14.419 210,758 Net incoming resourc4 before transfers and reco8nised gains 2,716 (4,806) (2,090) Transfer5 Balance &t end of year 199,035 9.613 208,668 ANALYSIS OF MOVEMEiYT IN FUNDS Unrejtrlcted Restrlcted fund nd Total Opening balance 196,339 14,419 210.758 Income 22,903 5.IXIO 27,91LI Charitable activiti¢s costs Governance costs Support C08ts 14.854 887 4,446 5.000 19054 887 4.806 9352 Closln8 Balance Before Transfers 199.055 13 208 668 Iz. PAYMENTS TO TRUSTEES No payments have been made to boord members in respect ofremuneraiion durin8 the year. Expense reimbursements to TTUStees totdled £40 for the ye&r endej 3111 March 2023 (2022- £Nil). Page 19
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheyear Énded51 M4rch 2023 13. STATEMENTOF FUNDS Ba]ance at 01-Apr22 Balanee It 31-Mar-23 Income Expenditure Trnnsfer Unrestrlcted: At¢umulated 196.339 22,903 20.187 199055 Total Unrestrknd Funds 196J39 21903 20.187 l99.OSS Rejtrleted Funds 14.419 5.000 9.806 9h13 Total Re$trl¢ted fvndi 14.419 9.806 13 To¢41 *¢¢urnulated funds 210.758 27.903 208ffj68 14. POST BALANCE SHEET EVENTS There have been no signifi¢2n¢ events affecting the company since the blllance sheet date. APPROVAL OF THE FINANCIAL STATEMENTS The Trustecs approved the finArtci81 statements on 28th July 2023. Pa8e 20