BANGOR AND IYORTH DOWN SAMARITANS (NI 644431; CCNI 106780) UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
BANGOR AND NORTH DOWN SAMARITANS CONTENTS For the Year ended 31° March 2024 INDEX PAGE Trustees, Report Independent Examiner's Report Statement of Financial Activities io Balanc¢ Sheet Ststement of Changes in Reserves 12 Notes to the Financial Ststements 13 Pag¢ I
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT for iheyear lo 31 March 2024 COMPANY INFORMATION l. Reference and administratlon Full name of Charity: Bangor and North Down Samaritans. (CCNI 106780) The Charity is an incorporated organisation (CLG NI 644431) and is recognised by the Organisation as an atTiliated branch of Ihe Organisation. The Organisation Trustee Board shall have Exjwer to dissolve, suspend or withdraw recognition uf the Charity as a branch of the Organi5ation. Committee The Committee of ihe Charity Organisatlon: The Company limited by guarantee called Bangor and North Down Samaritans is arriliated to the wider Samaritan Organisation which was in¢orporaied under the Companies Act 1948 on I l April 1963 and is a company limited by guarantee not havin8 a share capital. Company Re¥lstered orrice: 92 Duff¢rin Avenue, Bangor BT20 3AD Charlty addres5: 92 Dufferin Avenue. Bangor BT20 3AD Trustee5 rying 2022n3: Margaret Turner resigned l Oth January 2024 Irene Davidson re5i&yned 2. Scplcmber 2023 Andrew Mccartney John Whitcmft Jan Kruger Ursula Rankin Heather Hamilton (Chair) Patricia Warke Nuala Mcicr Treasurerl Secretary Nuala Meier Custodian Trustees: Semarilans The Upper Mill Kingsion Road Ewcll, Surrey. KT17 2AF Prlneipal BAnker: Danske Bank Donegall Sq West Belfast B Tl 6JS Prljjclpal Sollciton: Wilson & Nesbitt 33 Hamilton Road Bangor BT20 4LF Independent Examlners: AAB Group A¢¢ountants Limited 1-3 Arthur Street Belfast BTI 4GA Insurance Broker5: PIB Insurance Brokers Poppleton Grange Low Poppleton Lane York Y026 6GZ Page 2
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT Jor iheyear 10 31." March 2024 The Trustees hereby present their report and the unaudited financial statements For the period ended 31 March 2024 These documents are prepared in accordance with the Companies Act 2006 and the Charities (Accounts and Reports) RegUltOn5 (Northern Ireland) 2015 and, voluntarily. in accordance with iniernational best practice {Statement of Recommended Practice in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102 effective 2019) as recommended by the Charity Commission for Northern Ireland. The TStees, Report coniains the infonnation required to be provided in the Trustee's Annual Report under the Siaiements of Recommended Practice guidelines. l. Structure, Governanet and Management Bangor and North Down Samaritans ICLG NI 644431. CCNI 106780) is, and is recognised by the Organisation as an affiliated branch of the Organi5&tion. The Organisation called Samaritans was incorporated under the Companies Art 1948 on I l April 1963 and is a company limited by guarantce, not havin8 a share capitsl. regislered in England and Wales with company number 757372. and a charity registered in England and Wales (charity registered number 219432) and in Scotland (Scottish charity number SC040604) {"the Cenlral Charity"). The Organisation's Trustee Board shall have power to dissolve, suspend or withdraw recognition of the Charity as a branch of the Organisation. Bangor and North Down Samaritans (Nl 644431; CCNI 106780) was registered as a Company Limited by Guarantee ICLG) in March 2017 and is affiliated io thc Central Samaritans of United Kingdom and Ireland (the Orgdnisation) 2. Management, Internal Control and Risk Management The day to day management of the Charity is the responsibility of the Trustees of the Charily who are respon¥ible for the implementation of Samaritans strategy and tu support the work of Samarilan volunteer5 in the Charity. The Trubtees havc overall re5pon5ibility for the system of internal control for the charity including the safety of Charity assets and Ihe integrity of the Accounting procedures. The Committee is comprised of.. a) A minimum of three Trustees and a maximum of thirteen Trus*es. b) Thc Br&nch Director 15 a Trustee. e) Trustees shall be elected as TreBsurer and Secretary (these may be the same person). d) Up to eight additional Trustees may be appointed. e) Where necessary, there may be Trustees co-opted but this sh811 not exceed h¥0 in number. At the AGM each year all TNstecs except the Branch Director will stand down and fresh elections will take place. In addition the Branch Director may appoint one of the I rustees as Vice Director. Tho Committee shall meet as often as may be required but at least three times a year. Three members of the Committee shall be a quorum. 3. Public Benefit Statement In planning our activitie8 for the year Trustees have kept in mind the Charity Commission guidance on public benefit. Samaritans offers support to those at risk of Suicide by being there to listen and encourage the recognition and exploration of their options. By doing so we aim to help people find ways of coping with their distress without choosing to die by suicide. We also seek to support those whose distress is less acute, in the hope that they will not reach the point of feeling that they wish lo end their lives. Page 3
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT for iheyear lo 31" March 2a24 Objectlves And Activitie5 4. 1 Objectives Bangor and North Down Samaritans, main objects are: To provide confidential emolional supw)rt for people who are experiencing feelings of emotional distress or despair including those that may lead to suicide. To promote a better understanding in society of suicide, suicidal behaviour and the value of expressin8 feelings whieh may otherwise lead to suicide or impaired emotional health. and To support the Organisation, Samaritsn4 registered in England and Wales with compony number 757372. regis¢ered charity number 219432. 4.2 Principal Aciivilies Bangor and North Down Samaritans, principal activities include the following: Providing confidential emotional support via telephone and on-line ehal R¢iisill8 awareness and understanding ot- Samaritans; Devcloping partnerships with related agencies, voluntary groups and statutory bodies to better implement Samaritans strategic objectives and improvc our service for'callers Supporting prisoners in prisons. Liaising with statutory bodies on behalf of the Charity; and Implemenling the reseorch policy and best practice siandard5 generated by Samaritans. 5. V15ion, Mlssion and Values Our Vision Our vision is that fewer people die by suicide. Our Mlsslon Our mission is to make sure there's someone Ihcre for anyone who needs someone, to 8ive people ways to cope and Ihe skills to be thcre for others, and to campaign lo make suicide preveniion a national and local priority. To8elher we can make changc thal saves lives. Our Vilue5 Our support services adapt lo the changing environment, but Éhe values at the core of our lislening Servi remain conslanl: Listening Exploring feelings alleviate5 distress and helps people to reh a better understanding of their situation and the options open to them. Confident59lity If people feel safe, they are more likely to be open alx>ut their feelings. Non-judgemental We want people to be able to talk to U5 Without fear of prejudice or rejection. Page 4
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT for iheyear 10 31" March 2024 Ptople making their own dee151ons We bclicve that people have the right to find their own solution and that tslling ps)ple what to do takes resFK)nsibilily away fmm them. Human eontact Giving people time, undivided attention and empathy meeL8 a fundamental emotional need and reduces distress and despair. 6. Volunteers The Bangor and North Down Samaritans Braneh could not op¢rai¢ without the dedication. skill and commitmenl of its volunteers. We ¢urrently have 75 volunteers, all of whom fully reeognise the importance of being available. and providing a safe place, where people ean be themselves when they need us mosl. We are committed to ensuring that all volunteers develop and maintain the necessary skills and knowlcdge. in order to provide thc bc5¢ Service to those who ¢onlact us. We invc5t substantially in both initial training for new volunteer4 and on-going continuous development for all volunteers, to facililalc the delivery of nsIstenI]Y high-qualily, eff¢ctivc and safe services within the Branch. In addition. all new listening volunteers are required to clear Samaritans safeguardin8 procedures before commencing emotional support duties. Our volunteers arc ordinary pevple who do extraordinary things, and we could do nothing without them. We owe them an enomious debt of gratitude. 7. Helpllne Samaritans brunches collectivcly operate 8 24-hour, free telephone and ernail helpline service. In addition, the new Online Chat facility has continued to operate on a piloi basi5, wilh ils availability and opening hours having recently been extended lo include l.ridays. A5 a result, our Branch has now increased the provision of this service to two evenings per wcck (previously it was one). Bangor and North Down Samaritans is one of the eight branches in Northern Ireland connected to the UK telephony network. Link. The Link system is a digiial platfom which ensures that callers are Connected to the service as quickly a5 possible and thai cdpacily can be monitored to cnsure that the service offers optimal capacity. Samaritans is also signposted Lo by other servicc providers, and many oiher helplines, which are not in a position tv offer 8 24-hour servicc. 8. Awareness ralslngi OUtreAch and face lo fa¢¢ Volunleers within the Bangor and North Down Samaritans Branch have continued to deliver an extensive range of awareness raisin8 sessions in the community, durin8 the year. These include the following: Delivery of Samaritans emotional awareness presentations in a number of 5choo15 in the Bangor and North Down arca, including provision of infonnalion on mental health and wellbeing, and reaching out io over 1500 lecnagers in the process; Engaging with commuter5 at Bangor Train and Bus Ststions on Brew Monday. in conjunclion with Translink. Providing talks on the role of Samaritans to various local community and mental health groups. Assisting at the Ard5 Cycling Club annual sportive- Provision of emotional support to young offenders and women prisoners in the Hydebank Wood. Young Offenders Centre and Prison, in CQDjunction with Belfast Branch. Page 5
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT for iheyear to 31" March 2024 Assisting in the promotion and delivery of Samaritans Mental Health Awareness Training in the workplace; and Continuingto dcvclop a relationship wilh North Down Community Network, Bangor, and Ardsand North Down Borough Council. to improv¢ our network of contacts and spread ihe Samaritan5 word. The Branch ha5 no¢ yet been able to re-introduce the dropin service al our premises whereby people can call into the Branch avail of face-to-face emotional 5UPPQrt. This is being kept under review, in line with guidance from Samarilans Central Office. 9. Aehlevementsi performanee ¥nd plans for the future In 1973, the Bangor and North Down Branch of Samaritans first opcncd its door5. at 92 Duffcrin Avenue. Bangor. Over 50 years later, volunteers from the Branch have continued lo provide emotional supw)rt to those members of the local and wider community, who are experien¢in8 emotional distress or de8pair. To celebrate the 50 anniversary of thc Branch, a number of evcnls look place over the weekend of22-24 Septemb¢r 2023. commencing With a receplion al the City Hall, for all its current Sgmarilans voluntccrs, hosted by the Depuly Mayor for the Ards and North Down Borough Council, Councillor Hannah Irwin. The reeeption prcscntcd an opportunity for the Deputy Mayor, on behalf of the Council. to thank th¢ curreni volunteers, and to acknowledge thal without them, the Branch could do nothing. Ovcr the same weekend. the Branch hosted the prestigious annual Samaritans Ireland Conference, at thc Old Inn. Crawlordsburn. Samariians volunteers from all over the island ol Ireland, together with a number of eminent prolessionals Irom a diverse drena ot mental health and wellbeing backgmunds, were in allendance. The theme of the Conferencc was Building Resilicnce l ogether. In the 12-month period lo the end of Marrh 2024. Ihe Branch voluntecrs pmvided emotional support to 13,529 callcrs. There wcre 13,289 callers supported by telephone and 260 callers supported by Onlinc Chat. All were provided with confidcntial, non-judgementsl, emotional supporL with uur sclflcss volunteers giving up 2,877 hours of their time in the proces5. "rhe Branch Recruitment Team ran two campaigns to dttrart new volunteers, up to the end of March 2024. This re5ultcd in 9 new Lislening Volunteers being appointed. Currently a further 9 rK)tential volunteers are undergoing iraining. Applications to join our Branch can now be made online through the Samaritans Website (wwiv .org). Following the relaxation ¢)f Covid-19 resirictions, the Training Team continued with the revised format of initial irainin8 for new volunteers, involving? a blend of both farc-to-face lutoring and online training. Currenl volunlcers are required to undergo 5 hours continuous development cach ycar, with the emphasis, this year. being on making prison alls belter, the role of the Branch Hub Liaison OlCer and conlinuingi to cnsure self-care of all our volunlcers. On80ing training was also provided at variou5 levels for those involved in managin8 the Branch, includin8 for Day Leaders. We are grateful for the collective effort, resilience and dedication of all those volunteers who have helped in the roll-out of training across the Branch. Fundraising is the cornerstone of our continued existence and we must thank the community in Bangor and North Down, for their continued support, financially and otherwise. particularly given the current cost of living crisis. Those voluntcers who take on the extra duties in relalion to fundraising are essential and much appreciated. We must also express our gratitude to those metnbers of the community who help us in different ways with our fundraising. including ex volunteers and their friends and relatives, and a number ofthe local superniarket chains who allowed us to do collections on their premises. Donations wcre received from a variety of sources including Ards Cycling Club, Si Galls, Groom5W)rt Presbyterian Church. U3A Holywood. Donaghadee Rotary, Grosvenor Choral Society, Bangor Goifciub and Carnalea Methodist Church. Wc were also in receipt of ftjnds collected from attendees at the Sarah MilliLan concert. in December 2023. Waterfront Hall Belfast. a5 part of her recent sell-out UK and Ireland tour. We are very grateful for the ongoing support given to the Samaritans organisation by Sarah Millican, and for the welcome opportunity io ¢ollecL funds, after her concert, directly for the Branch. Members of the local community remember us in their wills gnd leave legacies for our continued work, and we are very grateful for the Contributions re¢eived from them. Page 6
BANGOR AND IYORTH DOWN SAMARITANS TRUSTEES, REPORT for iheyear 10 31" A4arch 2024 10. Finanelal Review 10. J Resulisfor ihe year Financial results for thc year ended 31 March 2024 are shown in the Statrment of Financial Activities on page 10. 10.2 Income Generation Bangor and North Down Samaritan5 raised total income of £43,527 in the year to 3151 March 2024 (2023 - £27,903). 10.3 Resotlrces £rpended Total resources expcnded by Bangor and North Down Samaritarts amounted ¢0 £55,076 for the year to 31 March 2024 (2023 - £29,993). Ol'the Charity's cxpenditure 97% was spent on direct Charitable activities and 30/0 on governance. 10.4 Reserve Policy In accordance wilh recommendcd best practlLe, the Trustees have adopted & Reserve5 Policy which is concerned with how much 'free' (or unallocated) reserv¢s the charity retains. This excludes ihe following.. Restricted fund5 Dcsignated funds Income fund5 that could only be realised by disposing of fixed 88sets. held for charity use. Bangor and North Down Samaritans has the responsibility for establishing An approprillte Rescrvc Policy. Flaving reviewed the reserves of the charily, Ihc policy of the Truslee5 is to retain sufficient reserves to ensure the continuity or operations and absorb periodic setbacks, while commilting the maximum amount available for the provision of scrvice8. The Trustees have agreed that the most appropriate level of reserves should be kept at the level representing 12-24 months expenditure. In light of the recent pandcmic li was deemed prudenl and appropriate to exceed this level of reserves in the short to medium terni. I l. Statement of re5ponsibllities of members of the Board in respect of the flngneial $tatements The Trustees are responsible fur preparing th¢ Trustee's Report and the financial statement5 in accordance with UK Law and rcgulation. The Truskes have elected to prcpare the financial ststements in accordance with UK Generally Accepted Accounting Practice, including SORP Financial Reporting Siandard 102 'The Financial Rcporting Standard applicable in the UK. In preparing these financial 51atements, the Trustees are required to: select suitable accounting policics for the Charity financial statements dnd then apply them consistently. make judgments and accounting estimates that are reasonable and prudent- state whether the financial stat¢ments have been prepared in accordan¢¢ with applicable countIng standards, id¢n¢ify those stand8Tds, and note th¢ effect and the reasons for any material departure from th0 standards. and prepare the financial statements on the going con¢em basis unless it is inappropriate to presume that the Charity will continue in business. Page 7
TRUSTEES. REPORT for rheyear lo 3151 March 2024 The Tn]sttts are responsible for ensuring that the Charity kttps or ouses to be kw adequate accotmling records which correctly explain and record the trdDsactions of the Charity, enabk at any tirne the assets, liabilities fiDaocial p)sition and profit or lo&% of the Charity to be d¢terniined with Teasothle accurncy and eD8ble them to eL8Ute that the financial statements and Directors, Report cornply with legislation. They are a150 re5PODsible for saftguarding the assets of the Charity and hence for taking reasonable steps for the PTevention and detection of fraud and other irregularities. On behalf of the Boanl Df Trustees.. ]4uala Meier Ttee Huther Hamilton Truslee Dale.. Dale.. Page 8
BANGOR AND LYORTH DOWN SAMARITANS INDEPENDENT EXAMINER'S REPORT frr iheyear ¢0 3151 Morch 2024 I report on the accounts of the charity for the year endoj 31 March 2024 which Ère set out on pages 10 to 20. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees (who are also thc directors of Bangor and North Down Samaritan5 for the purposes of company law> ore responsiblg for the preparation of the accounts. The tTUStees wnsider that an audit is not required for ihis period under section 65 of the Charities Act (Northern Ireland) 2008 and that an independent examination is ne¢d¢d. Havin8 satisfied myself that the charity is not subject to audit under company law and is ¢ligibl¢ for independent examination, it 15 my responsibility to: examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008; to follow the proeedures laid down in the genera] Directions given by the Charity Commission under seclion65(91(b) of the Charities Act (Northern Ireland) 2W8- ' and to stale wheth¢r parti¢ular matters have come to my attention. BASIS OF INDEPENDENT EXAMINERIS REPORT My examination was carried out in accordance with Ihc general Directions given by the Charity Commission. An examination includes a rcview of the a¢¢ounling records k¢pl by the charity a compari50n of the accounts presented with those records. It a150 includes consideration of any unusual items ur dis¢105ure5 Ill th¢ a¢¢ounty and seekin8 ¢xplanations from you a5 trusiees ¢onccrning any such matters. The procedures undertaken do noi provide all Ilx evidence Ih8t would be required in an audit and consequenily no opinion is given as to whether th¢ 8¢eounls present a'true and fair view, and the reFQrt is limited to those mallcrs Set oul In the ststement below. INDEPENDENT EXAMINER'S STATEMENT In connection with my examination. no rnatter hL8 COME lo my attention.. (l) which gives me reasonable cause to believe that in any material respect the requirements: to keep ftccounling rccords in 2ccurd8nce with section 386 of the Companies Act 2006. and lo prepare accounts which accord with rhe accounting records. comply with the accountin8 requiremtnts of section 396 of the Companies Act 2Q06 and with the methods and principles of th¢ Statemenl of Recommended Pr8Ctice: Accounting and Reporting by Charities have not beert mek or (21 to which. in my opinion. attention should k thown in order to enable a proper understandin8 of the countS to be reached. Teres8 Campbell For. and on behalf of, AAB Group Accountanis Limiled 1-3 Arthur St Belfast BTI 4GA Page 9
BAIYGOR AND NORTH DOWN SAMARITANS sTATEMETr OF FINANCIAL ACTtVrrS QNCORPOR4fiNG AN INCOMEAND PENDITuREAcCOUN For theyear 10 31 March 2024 F4ote UnTe5tricted Restricted fjjnds Totsl Totsl 2024 21123 Ineome and Endowments Donatio andL#8aci Conf#renc¢ Income 18,038 11,000 29,038 14,489 IV89 27903 Total Income lod Endowmellts 18.038 25.489 43527 27.903 Expendttsre Expenditure on rdising funds: Fundraising and Publicity 1.118 5,809 Erpendilure on eharituble adiviii 23,662 30,296 53,958 24,184 Totsl Expenditu Net iocomiDg (outgoin resollrees before otber Yecogntstd gains and 314 076 29 {6.742) {4.807) (11,549) 12.09D) Revalll¥tioD Reserve 16,104 16,104 Transfers bttween funds Nel Movemtnt In funds 555 090 Tottl Funds Brougbt ForwRrd Total Futrds Carried Forward 199.055 9.613 20&668 208.417 4,806 21 The statement of finan¢ial aciivitics includes all gains and losses recogni5ed in the year. All of th¢ above results are derived from continulng activtties. The siatement offillanrial adivitie5 also complies with therequirements for an income and expenditure acrount under Compalli Ad 2006. The defjcit for tbc period w&8 £11.549 (2023. Deficit q090). behalf of tk TTUStees Heather H8mllton T1¥e Nu4la Meier Tnulee Dt*e." 31IILf Dale." 2lq124- Page 10
BANGOR AND NORTH DOWN SAmARANs BALANCE SHEET For theyear ÉO 31 March 2024 Note 2024 2023 Fixed Assets Tangible &ssets. 144,806 144,806 13355 133855 Current Asgets Debtor5 Cash at bank and short term deposits 1,867 97.775 99,642 (3,761) (21,068) 74813 71,645 72,185 (3.768) Creditors.. due within one year Deferred Income 68,417 Net current 358ets Totsl net 213223 20&668 Fund¥ Genernl fvnds Restricted fidS Revaluation Reserve Designated funds 10,11&13 187J13 194,056 9,612 IQ104 s0 sooo Total funds 213223 20&668 For the year ertded 311A March 2024 the clwity was entitled to exemption frorn audit under section 477 of the Companies A 2006 relating to small ¢ompanie$. The Tntee5 acknowledge their responsiljilitieb for enstsring the charity kttps accounting records which comply with section 386 of the Act and for Frying finan¢ial statements whirh give a Irue and fair view of the 5tat¢ of affairs of th¢ company as al the end of the financial year and of its incoming resources and application of re3ource4 including its incoll and ¢xp¢nditure. for the fioancial year in accordance with the requir¢TD¢nts of sections 394 and 395 and which Otherwi cotDply with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 lating to financial statements so far as appli¢able to the WDwany. The members have not required the charity to obtsin an audit of its accOUr for the year in question in accordance with section 476. These accounts have been prepered in accordanc¢ with the provision5 applicable to companies subjc¢t to the SU1] companies regime. Oll bebalf of th¢ Trustees Company Number. N1644431 Heather Hamilto rnisiee Nuala M¢i¢r Trlee Daftt.. 31111 Dme.. Pag¢ll
BANGOR AND NORTH DOWN SAMARITANS BALANCE SHEET For ihe IEar to 31 Morch 2024 RECONCILIATION OF MOVEMENT IN RESERVES for iheyear ended 31 March 2024 Note 2024 2023 Net incoming / (outgoing) resources for the year 4,555 (2.090) Total recognised gains (losses) for the year 4,555 (2,090) Reserve5 at the beginning of the year 208,668 210,758 Reserves at the end of the year 10,11&13 213.223 208.668 Page 12
BANGORAIYD NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheyear ended 31 March 2024 ACCOUNTING POLICIES Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Sialement of Recommended Practice, applicable lo chariiies preparing their accounis in accordance with the Financial Reporting Standard applicable in the United Kingdom IFRS 102) (effeetive l January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the United Kingdom IFRS 102) and UK stsiute comprising of the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical ac¢ountin8 e5limates. It also requires management to exercise judgment in applying the Company'5 accounting policies. The following principal accounting policies have been applied: Fundlng a¢¢ounting General funds &re unrestrictcd funds which are available for use at the discretion of the trustee5 in furtherance of the objectives of thc charity and have not been dcsi¥nated for othcr purposes. Designated funds comprise unrestricied funds which have been sct oside by the Trustees for particular purrx)ses. Restricted funds are funds which are to be used in accordance with spccific restrictions imposed by donors or which have been raised by the charity for specific purposes. Costs relatin8 to such funds are charged against the specifie fund. Incomlng resour¢¢$ All incoming rcsources are included in the SOFA when the charity is legally entitled to the income, there is probable certainty of receipt and the amount can be quantified wilh reasonable accuracy. The following specific policies apply to catC8ories of income,, Donolions Accounted for when received. Legacies Entiilement is the earlier of the charity receiving final eslale accounts (or othcr similar evidence) which provides sufficient certainty of reccipt and reliability of value, or the legacy actually being received. No valuc is included where the legacy is Subject to a life interest held by Ydnother party. Grants and Conlracts Where conlracts are relatcd to specific deliverables inrome is recognised to the extent that those deliverables have been achieved. Where income through contract or grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income 15 received, the InMe is accrued. Other Incon Income generat¢d from othcr activities is rewgni5ed as earned. Tangible flxed Asset$ and depreclltlon Fixed assets are stated at Cost less accumulated depreciation. Deprcciation 18 provided at ratcs calculated to writr down the assets to their estimated residual value5 over the coursc of their anticipated working lives. The rate of depreciation used is &8 follows'.- Furniture. fittings and equipment 25 /D Straight line Computer Equipment 250/0 straight line Page 13
BANGORAND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheyear ended31 March 2024 Resources expended All expenditure is accounted for on an aecruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannoi be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of resources. Support costs have been allocatd on the basis of spend to programmc areas and io Fundraising and Governance activities. The following specific policies apply to categories of expenditure.. i) Grants Grants are charged to the statement of financial acliviti¢s when ther¢ is a liability to pay. ii) Fundraising Costs Fundraising costs are those incurred in seeking voluntary Contributions and do not include the cos15 of disseminating information in support of Ihc charitable activities. iii) Governance Costs Govem&nce costs are the costs associatcd with the governance arrangements of the charity which relate the gencral running of the charity to distinguish from those ¢0515 associated with fundraising or charitablc activity. Included within this catcgory are costs associated with the strulegi¢ managemenl of the charity's activilies. Deferred income Deferred income represents income received in advance. Cash and eash equlv4lents Cash consists of cash on hand and demand deposits. Cash equivalcnts consist of Short temi highly liquid investments that are readily convertible to known amounts of cash that are subject to an insignificant risk of changc in value. Credl¢ors Short-temi creditors are measured at the transaction price. Other financial li&bilities, includin8 bank loans, are mcllsured inilially at fair value, nct of trans&ction ¢ost5, and are me&8ured subsequently at amortised cost using the effective interest method. Going Concern The Trustees have prepared bud8ets and cash flows for a period of at least Lwelve months from the date of the approval of the financial stlltemenls which demonstrate that therc is no material uncertllinty regarding the company's abiliiy to meet ils liabilities as thcy fall due, dnd to Continue as a g(Tring concern. On this basis the Trustee5 considcr it appropriate to prepare thc financial ststem¢nts on a going concern basis. Accordingly, the5c financial statements do not include any adjustments to the carrying amount5 and classification of assets and liabilities that may arisc if the Company was unable to continue as a going concern. P3ge 14
BANGORAND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for I1year ended 31 March 2024 DONATIONS AND LEGACIES INCLUDES THE FOLLOWING Unrestricted funds Restricted funds Total Total 2024 2023 Fundraising aetivilies Individual donations Legacies and covenants Conference Incorne Totsl fundra151ng a¢tivities 17,038 1,000 17.038 1,000 14,489 32,527 22,903 14,489 14,489 18,038 22,903 Trusls and Foundations Grant Income Total Trust$ and Foundatlong 11,000 li,000 11,000 11.000 5,000 5.000 Total Voluntary Income 18,038 25,489 43,527 27,903 The 2023 total of £27,903 was split between £22.903 unrestric*d and £5,0 restricted. Page 15
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for theyear ended31 March 2024 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Unrestricted Restricted funds funds Total 2024 Total 2023 Servica Property & Maintenance 8,610 8,610 7,076 Telephony 3,130 3,130 3,072 Volunteer travel & subsistence 2,960 2,960 1,407 Training and seminars 584 25,489 26,073 749 Public Awareness 939 939 5,481 Samaritan & Other Levies 4,088 4,088 1,596 Fundraisin8 & Recruitment 179 179 473 Direct costs 20,490 25,489 45.979 19,854 Support Costs 2,916 4,807 7,723 9.252 Govern8nce ,374 1,374 Total charitable expendlture 29.993 The 2023 total of £29,993 was split between £20.187 unrestrickd and £ £9,806 restricted. Page 16
BANGORAND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheyeor ended 31 March 2n24 AiYALYSIS OF GOVERNANCE AND SUPPORT COSTS The charity identifies the cost5 of its support functions. It then identifies those costs which relate to the governance function. Governance costs and other support ¢osls are apportioned separately between the charitable activities undertaken in thc period. Refer to the table below for the basis for apportionment and analysis of support and govemanee Costs. General Support Govtrnanee Function Totlll Funds 2024 Total Funds 2023 Unttstrleted Restrlrted Unrestrlettd Restricted Postage & Stationery Housekeeping Insurance 865 865 1.536 693 693 289 797 797 767 Bank Charges Independent Examina¢ion fees 214 214 129 780 720 Subscriptions Depreciation 594 S94 167 346 4,807 5.153 6.531 2,915 4,807 1,374 9,096 10,139 STAFF COSTS Number of employees 2024 2023 Administration support Charitsble Activities Bangor & North Down Samaritans is entirely volunteer led and as such has no employees. NET INCOMIIYG RESOURCES FOR THE YEAR 2024 2023 Result for the year is arrived at after ¢hargin8: Depreciation Accountancy fees 5,153 780 6531 720 Page 17
BANGOR AND NORTH DOW]Y SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheyear ended 31 March 2024 TALYGIBLE FIXED ASSETS Land and Buildings Fixtures, rittings and equipment Total Cost or valuatio Ai Isl April 2023 123,896 29,019 152,915 Additions Disposals Revaluation 16.104 16.104 At 31 March 2024 140,000 29,019 169,019 Depreelgtlon At I st April 2023 Charge for the year Disposals 19,060 5,153 19,060 5.153 At 31 March 2024 24,213 24,213 Net book value 140,000 4,806 144006 At 31 March 2024 At 31 March 2023 123.896 9,959 133,855 Thc assets are used for direct charitable purposes. DEBTORS 2024 2023 Prepayments Accrued In¢ome Debtors fallin8 due within one year 540 1,867 540 1,867 CREDITORS: FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals Deferred Income 3,768 3,761 21.068 3,768 24,829 Page 18
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheyear ended 3J March 2024 STATEMENT OF MOVEMENT ON FUNDS General fund Rtstrlcted fund Total Balance at beginning of year 199,055 9,613 208,668 Net incoming resources, before transfers and recognised gains (6,742) (4.807) (11,549) Transfers Revaluation Reserve 16,104 16,104 Balance at end of year 208,417 4006 213.223 ANALYSIS OF MOVEMENT IN FUNDS Unrestricted rund Restrlcted fund Total Openin8 balance 199,055 9,613 208.668 Income 18,038 25.489 43.527 Charitsble activities costs Govemance costs (20,490) (1.374) (2,916) 125,489) (45,979) (lJ74) (7.723) Support Costs (4,807) Revaluation Resme 16,104 16.104 Closing Balance Before Transfers 208 417 4,806 213 223 12. PAYMENTS TO TRUSTEES No payments hav¢ been made to bo&rd members in respect of remuneration during the year. Expense r¢imbursements to Trustees totalled £477 for the yeur ended 31" March 2024 (2023- £40). Page 19
BANGORAND NORTH DOWIY SAMARITANS NOTES TO FINANCIAL STATEMENTS for ilwyear ended 31 March 2024 13. STATEMENT OF FUNDS Balance at 01-Apr23 Balance at 31-Mar-24 Income Expenditure Revalualion Unrestricted: Aecumulated 199,055 18,038 (24,780) 16.104 208.417 Total Unrestricted Funds 199,055 18,038 {24,780) 16,104 208,417 Restrlcted Funds 9,613 25,489 (30,296) 4806 Total Restricted funds 9,613 25.489 30.296 4006 Total 9ccumulated funds 208.668 43.527 (55.076) 16,104 213223 14. POST BALANCE SHEET EVENTS There have been no significant cvents affecting the company since the balance shcet date. 15. APPROVAL OF THE FINANCIAL STATEMENTS The Trustees approved th¢ financial statements on 4th September 2024. Page 20