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)
RegUl￿tOn5 (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 T￿Stees,
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 re￿h 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 O￿lCer 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
T￿￿tee
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 ACTtVrr￿S 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
T￿￿1¥e
Nu4la Meier
Tnulee
Dt*e."
31IILf
Dale."
2lq124-
Page 10

BANGOR AND NORTH DOWN SAmAR￿ANs
BALANCE SHEET
For theyear ÉO 31 March 2024
Note
2024
2023
Fixed Assets
Tangible &ssets.
144,806
144,806
133*55
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 fi￿dS
Revaluation Reserve
Designated funds
10,11&13
187J13
194,056
9,612
IQ104
s￿0
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 Tn￿tee5 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
SU￿1] companies regime.
Oll bebalf of th¢ Trustees
Company Number. N1644431
Heather Hamilto
rnisiee
Nuala M¢i¢r
Tr￿lee
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 In￿Me 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 I1￿year 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