BANGOR AND NORTH DOWN SAMARITANS INI 644431; CCNI 106780) LfNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
BANGOR AND NORTH DOWN SAMARITANS CONTENTS For the Year ended 31" March 2025 INDEX PAGE Trustees, Report Independent Examirter's Rewrt Statement of Financial Activities Balance Sheet io Ststemcnt of Changes in Reserve5 Notes to the Financial Statements 12 Page I
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT For the Year ended 31$1 March 2025 COMPANY INFORMATION . Referenc¢ admlnlstration Full of Charity: Bangor and North Down Samaritans. (CCNI 106780) The Charity is an incorporated organi5ation (CLG NI 644431) and is recognised by the Organisation as an affiliated branch of the Organisalion. The Organisalion Trustee Board shall have power to dis501ve, suspend or withdraw recognition of the Charity a5 a branch of the Organisation. Committee The Committee of the Charity Organlsation: The Company limited by guarane called Bangor and North Down Samaritans is atTiliated to the wider Samaritan Organisation which was incorporated under the Companies Act 1948 on I l April 1963 and is a company limited by guarantee not having a share capital. Company Regl$ttred offlee: 159A Belfast Road, Ban8or BT20 3PP Charlty 8ddress'. 159A Belfast Road. Bangor BT20 3PP Trusttes servlng 2024125: Andrew Mccartney John Whitcroft Ursula Rankin William Wesley Wilson Heather Hamilton (Chair) Patricia Warke Michelle Anne Dunn (resigned 28111124) Nuola Meier Tr¢surer/ S¢¢retary Nuala Meier Custodlan Trustees: Samaritans The Upper Mill Kingsion Road Ewell, Surrey* KT17 2AF Prlncipal Banker.. Dan5ke Bank Donegall Sq West Belfast B Tl 6JS Prlneipal Solleitors.. Wilson Ncsbilt 33 Hamilton Road Bangor BT20 4LF Independtnt Examiner5: AAB Group Accountants Limited 1-3 Arthur Street Belfasi BTI 4GA Insuran¢e Brokers.. PIB Insurance Brokers Poppleion Grange Low Poppleton Lane York Y026 6GZ Page 2
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT For the Year ended J I" March 2025 The Tntstees hereby present their reiy)rt and ihe unaudited financial statements for the period ended J l March 2025 These documents are prepared in ac)rdanCe wilh the Companies Aet 2006 and the Charities (Accounts and Reports) Regulaiions (Northern Irclandl 2015 and, voluntarily, in accordance iviih inlernalional best pra¢lice {sleMent of Recommended Practice in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102 effective 2019) as recommended by Ihe Charity CoTnmission for Northern Ireland. The Trusiees, Reporl contains Ihe infomation required to b¢ providcd in the Trustee's Annual Report under Ihe Ststements of Recommended Practice guidelines. l. Structure, GovernAnee and Management Bangor and North Down Samaritans (CLG NI 644431; CCNI 106780) is, and is recognised by the Organisation as an affiliated branch ofihe Organisation. The Organisation called Samaritsn5 was incorporated under the Companies Act 1948 on I l April 1963 and is a company limit¢d by guardniee. noi having a shwe capital, registered in England and Wales with Company number 757372, and a charity r¢8isILred in England and Wales Icharily re8lSlered numbcr 219432) and in Scotland (Scottish charity number SC040604) I'llie Ceniral Charily ). The OrganisaLion's 'l"rust¢¢ Board shall have power to dissolve, suspend or withdraw recognition of the Charity as a branch of the Organisaiion. Bangor and North Down SamAritan8 (Nl 644431: CCNI 106780) was re8iStered as & Company Limited by Guarantee (CLG) in March 2017 and 15 affiliated to the Central Samaritan5 of United Kinsdom and Ireland (the Organis&tion). 2. Management, Internal Control and Rlsk Management The day to day managemcnt of the Charily is the rcsponsibility of ihe Trustees of the Charity who are responsible for the implementalion ofsamariions strate8y and to support Ihc work of Samaritan volunteers in th¢ Charily. The Trustees have overall responsibility for the system of Intern control for the charity including the safety of Charity asscls and the integrity of the accounting procedures. Thc Committee is comprised of: a) A minimum of three Trustee5 and a m]muM of thirteen TNstee5. b) The Branch Director is a Trustee. c) Truslees shall be elected as Treasurer and Secretary (Ihese may be the same person). d) Up to eight Additional Trnstees may be appointed. e) Where necessary. there may be Trusiees copted but this shall not exceed iwo in number. Ai the AGM each year all Trustees except the Branch Director will stand down and fresh elections will take place. In addilion the Branch Director may appoint one of the Trust¢es as Vice Director. Thc Committee shall meet as often as m8y be required but at least three times a year. Three members of the Committee shall be a quorum. 3. Public Benefit ststement In planning our activities for the year Trustee5 have kept in mind the Charity Commission guidance on publi¢ benefit. Samaritans oflers support lo those ai risk of suicide by being therc lo listen and encourage the cOgnItion and exploration of Iheir oplions. By doing so wc aim lo help people find ways of ¢oping with their distress wiihout choosin8 to die by suicide. We also seek lo support those whose distress is less acu, in thc hope thai ihey will not reach the poinl of feeling that th¢y wish to end their lives. Page 3
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT For the Year ended J I" March 2025 4. Objectives and A¢tivities 4. 1 Objeclives Bangor and North t)own Samaritans. main objects are: To provide confidential emotional support for people who are experiencing feelings of emotional distress or despair including those that may lead to suicide. To promote a belter understanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health. and To support the Organisation, Samaritans, registered in England and Wales with company number 757372. registered tharity number 219432. 4.2 PrincipalAciivities Ban8or and North Down Samaritans, principal activities include the following: Providing confidential emotional support via telephone and on-line ¢haL' Raising awareness and understanding of Samaritans- Developin8 partnerships with related agencies, voluntary groups and statutory bodies to better implement Samaritan5 Strategic objective5 and improve our service for 'callers Supporting prisoner5 in prisons. Liaisin8 With siatutory bodies on behalf ofthe charity; and Implementing the research policy and best practice 51andards generated by Samaritans. 5. Vlslon and Misilon Our Vislon Our vision is that fewer people dic by Suicide. Our Mi5slon Our mission is to make sure there'5 someone there for anyone who needs someone, to give people ways to cope and the skills to be lh¢ for others, and to campaign to make suicide pr¢v¢niion a national and local priority. Together we can make change that saves lives. 6. Volunteers The Bangor and North Down Samarilans Branch could not operate without the dedication, skill and commitment of its volunteers. We currently have 79 volunteers, all of whom fully r¢cognise the importance of being available, and providing a safe place. where people be themselves when they need us mosL We are commitied to ensuring thal all volunteers develop and maintain the nece&sary skills and knowledge. in order to provide the bcsi s¢rvice to those who contact u5. We inv¢5t Substantially in both initial training for new volunteers, and on-going continuous development for all volunteers, to facilitate ihe delivery of consislently high-quality, effective and safe services within the Branch. In addition, all new listening volunteers are required to clear Samaritsns safeguarding pmcedures before wmmencing emotional support dutie5. The following steps have been taken to make our Branch welcoming and accessible to everyone: ensure that we recruit and retain the very best volunteers from a wide variety of sour¢es' Page 4
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT For the Year ended J I St Mawh 2025 value our volunteers and the differences bettveen them. harness those differenees to improve our service to callers. promote equity, diversity and inelusion in a proathive way to underpin our service to the callers. and ensure that all our wlicies. procedures and working practices are free from any fonn of unlawful or unfair discrimination. As a consequence, we are committed to elimining any harassmenl or unjustifiable discrimination against anyone for any reason. including their race, colour, nationality, ethnic or national origin, religion, sex or sexual orientstion. working paitern. marital siatus. gender reassignment, disability, age, wlitical opinion or family status. Our volunteers are ordinary people who do extraordinary thin8& and we could do nothing without them. We owe ihem an ¢nornious debt of gratitude. 7. Helpline Samaritsns branches Colleeiively operate a 24-hour, free telephon4 on-line chat and email helpline service. During Ihe year, as part of Ihc Digital Transforniation project futureproofing our listening 5ervicc, a new digital platform (Listenin8 Centre) was successfully introduced for the UK, replacing the previous Samaritans Link Samaritans is also signposted 10 by other service providers. and many other helplines, which are not in a position to offer a 24-hour service. Awareness r8l$lng and outreach Volunteers within the Bangor and North Down Samarilans Branch have continued to deliver an extensive range of awarene55 raising sessions in the community. during the year. These include the following: Delivery of Samarilans emotional awareness presentations in A number of schools and further educAiion colleges in the Bangor and North Down area, including provision of infomation on mental health and wellbeing; Providing tslks on the role of Samaritans to variou¥ local community. sports and mental health groups: Having a regular presence in local shopping centre cafes. Provision of emotional SLtpport to young offenders and women prisoncrs in the Hydebank Wood. Youn8 Offenders Centre and Prison, in conjunction with Belfasl Branch. Hosting an Open Day for local politi¢ians to highlight the work of Samaritans and the challenges faced; Assisting in the promotion and delivery of Samaritans Mentsl Health Awareness Training in the workplace. Continuing lo develop a relationship with North t)own Community Network, Bangor. and Ards and North Down Borough Council, to improve our network of contacts and spread the S8maritans word. 9. A¢hievem¢nts* performance and plans for the fv¢ur¢ During the year, the Branch was in receipt of a generous1¢8acy from ihe estste of the late John McAlorum, amounlin8 to in excess of £284.000. Thi5 significant sum of money. Coupled with the sale proceeds from our previous prop¢ty at 92 Dufferin Avenue. has enabled the Bran¢h lo purch&8e and refurbish new premises at 159A Belfast Road, The move to our new premises wa5 achieved within the agr¢ed Limescales, within budget, and without any break in our service delivery. This welc(Ime development represents a new and exciting chaptcr in ihe history ol'our Braneh and we are cxtremely gratefvl for the funding provided. In the 12-month period to the end of March 2025, th¢ Branch voluntecr5 provided emotional support to 12.920 callers. There were 12,605 callers supwjrted by telephone and 315 callers supported by Online Chat. All were provided with confidential, non-judgemental, emotional support. with our selfless volunteers giving up 2,607 hours of their time in the process. Page 5
BANGOR AND NORTH DOWN SAMARITANS TRUSTEES, REPORT For the Y¢ar ended 31 St March 2025 The Branch Recruitment Team ran two campaigns lo attract new volunteers, up to the end of March 2025. This resulted in 16 new Lislcning Volunteers being appoinied. Currently a further 6 potential volunleers are undergoing training. Applications to join our Branch can now be m8de online through the S2maritans Website www.samaritans.org The Training Team conlinued with the revised format of initial training for new volunteers, involving a blend of both face-lowface tutoring and online training. Current volunteers are required to undergo 5 hours continuous development each year, with the emphasis, this year, on peer menlorin& the role of the Branch Hub Liaison Officer and continuin8 to ensure self-carc of all our volunteers. Ongoing training was a150 provided at various levels for those involved in managing the Branch. including for Day Leaders. We are grateful for ihe collective effori resilience and dedication of all those volunlcers who have helped in Ihe rollryout of Lraining across the Branch. Fundraising is the cornersione of our continued exi8ten¢e, and we must thank the community in Bangor and North Down, for their continued supwrt, financially and oth¢rwise, particularly given the Curnt cost of living crisis. Those volunteers who take on th¢ extra dulles in relation to fundraising are essential and much appreciated. We must also express our gratitude to those members of the community who help us in ditTerenl ways with our fundraising. including ex volunleers and their friends and relatives. and a number ofthe local superni&rket chains who allowed us lo do collections on th¢ir premises. t)onations were received from a variety of sources including Holywood Golf Club, Friends of Columbanu5 Bangor, Dufferin Ams Killylcagh. Groomsport Presbylerian Church, Bangor Golt'club and Methodist Women Ireland.We are also very grateful for the ongoing SUPPOrt given to our Branch arising from the Black Santa Appeal, St Anne's Cathedral, Belfast. Members of the local community remembcr us in their wills and leave legacies for our continued work, and we arc very grateful for thc conlributions received from Ihem. 10. Financial Review JO. l Resulisfor the year Financial results for the year ended 31 March 2025 are shown in ihe Statement of Financi Activities on page 9. JO.2 Income Generation Bangor and North Down Samaritsns raised total income o1'£304.913 in the year to 31" March 2025 (2024- £43,527). 10.3 Resources Expended Total resources expended by Bangor and North Down Samaritans amounted to £51.162 for the year to 31 March 2025 {2024- £55,076). Of the Charity's expenditure 95¥0 was spent on direct charitable activities and 50/0 on governance. 10.4 Reserve Policy In accordance with recommended best practice, the 'frustees have adopted a Reserves Policy which is concerned with how much 'free' (or unallocaled) reserves the charity retains. This excludes the following: Restri¢tcd funds Designated funds Income funds that could only be rvdlised by disposing of fixed assets held for charity use. Bangor and North Down Samaritans has the responsibility for establishing an appropriate Reserve Policy. Having reviewed the reserves of the charity. the wlicy of the Trus*e5 is to retain sufficient reserves to ensure the continuity of operations and to absorb periodic setbacks, while committing the maximum amount available forthe provision of servires. Page 6
BANGOR AND NORTH DOWN SAMAR]TANS TR1.3F.F.-' RF.T¥)RT For the Year ended 31° March 2025 months expenditUFe. lighi of tk Covid pdTriC sl was deemed Prude and appmpTia ttN exceed thi5 level of 11. Stst¢meDt of responslbilities of membtrs of the Board ill r&8peet orthe fin4Dcial statements Law and regul#tio Praclicq including SORP Financial Rcporting Standard 102 The Financial Reporting Standard applicable in the UK. s¢l¢¢t suitable accounting policies for the Clrity financial ststemcnt5 and then apply them consislently; make jud¥Th¢nts and accounting estimaies that arc r¢asonable aDd prudenL identtfy those standard4 and note the effect and the reasoDS for aT]y material departure from those srandards: Charity will continue in business. The tipwblb4. •¥. INWi¥ 114b. flwily 7#4w.' l¢a¥44¢ tthi¥h 14i4h correctly ¢xpl4in and record the tractionS of the Charity, enable at any tim¢ the assety liabilitie4 financial position nd Frofit or Ios5 of the Cknity to Lr deternlined with rwonable ac¢urncy #nd enuble thera to ensure that the financial Charity and hence for taking reasonBbl¢ steps for the prevention and detection of fraud and other iTregularities. Nu¥l Meier Heather Harallton Trttr.Iv.e l)uf¥,' Dule Ililzs Page 7
BANGORAND NORTH DOWN SAMARITANS INDEPENDENT EXAMINER'S REPORT For the Year ended 31 $t March 2025 I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 9 to 19. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the a¢¢ounts in accordance with the requirements of the Companies Act 2006. Havin8 satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to: examine the accounts under section 65 of the Charities Act. follow the procedures laid down in the general Direction5 given by the Charity Commission for Northern Ireland under section 65(9)(b) ot'the Charities Aci: and siatr whether particular matters have come to my attention. Basis of independent examincr's report I have examined your charity accounts as required under section 65 of the CharitiC5 Act and my cxamination was Caled out in accordan¢¢ wilh the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review or the accounling records kept by the charity aftd a comparison of the accounts presented with those records. It also included consideration of any unusual items or dis¢losure5 in the accounts. and seeking explanations fmTn you as charity trus¢5 concerning any such malters. My role is to state whether any matcrial matters have come lo my attention giving me cause to believe: l. That accounting record5 were not kept in accordance with section 386 of the Componies Act 2006 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of section 396 of thc Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland 4. Thal there is rther inforn]ation needed for a proper understanding of the accounts to be reached. Independenl examiner's statement Since your charily's gross income exceeded £250,000 your examiner must be a member of a listed body. l ¢an confirni that l am qualified to undertake the examination because l am a registered member of Chartered Accountants Ireland which is one of the listed bodies. I have completed my examinalion and have no concerns in respect of the matters ( l ) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawins to your attention. 9 July 2025 Teresa Campbell For, and on behalf of, AAB Group Accountants Limited 1-3 Arthur St Belfast BTI 4GA Page 8
BANGOR AND IYORTH DOWN SAMARITAIYS STATE OF F'ANCIAL AcrtvtrEF.S I¥%CORPOL¥rnTrG.4h" l.I(CI.Il£.É.¥D£C1"D¥1i.'KE AcCl"rj FOr1heye 10 31 March 2025 Nots Tot1 Tol#l fuod 2025 Donalidns (mdL¢wcies Corferen¢¢ Incon 300,913 4,000 304913 29038 Total iDcom¢ and .¥4),913 3Q4glJ Expelldltur¢ Exp¢Ad[tU f(thd" F4ndruis'ing and Publicity 477 477 1,118 aclivili 45.879 4,806 SO.685 314 51.162 W6 l¥et incomlng (outgoill&) resovrees before other i¥J6) IV,751 {11.¥49 Revaluatlon Reserve IQ104 Net Movement io funds 254,557 806 253.751 4AQfj 21A223 20W8 Tolal FuDd¥ Carried ForwTd 46?,974 4,000 466.In4 213223 The stat¢m¢Dt of fimancial activities includes 811 gains and losses rewised in the year. The ststcmenl offinancial &rfivilies also complies with the requirements foron income aDdcxperKiitlltr wlder The surpllts for th¢ p¢riod was £253,751 (2024: Deficit £11,549). Hcath¢r Hamilto Irtti'lvw Nual MeEer P.. Page 9
BANGOR AND NORTH J)OWN SAMARrfAIYS BAI..ANCF. ,SFFF.T For theyeor to 31 March 2025 Not¢ 2025 2024 Flxed Assets Tangible a&se 439.020 4394120 J44,806 J44W6 Current Assets Debtors 35J14 3S1J4 (7,160) 72,185 (3,768) CTeditor3: due within one year 27,954 6&417 Tot•1 ntl zsgets 974 213223 Funds Generdl fijnds R¢TILL¥l Revaluation Reserve 10,11 & 13 457,974 187J13 A&104 Sooo Total fttj 213J2J For the ycar endtd 31. MArch 2025 the cknrtiy was entitled to rxetnptioD from audit uadersectiOD 477 of the Conwanies Acl A'ldlJJbl k¥ 4SHAII 44¥ilkKtiues. The Trusle¢s acknowledge their responsibilitie5 for ensurin8 the charity kLeps acL'ounting records. which comply with section 386 of the Act and for preparing fllwcial sfllt¢ments wliiLh give 8 trug and fair view of the stste of affair5 of the company as expenditure, for the finanLial year in acLordan¢e with th¢ requiTements of sections 394 and 395 and which otherwix cornply with ihe requirements of Son$ 394 and 395 and which otheThYi5e compty witk thc wuiremmts of the Cottipaui¢5 Act ZW the ¢1vany. The members have Dot required ihe ¢barity to obtain an audsi of its OUnts for the year in qrtron in accordan¢e with section 476. These have been pr¢parnl in aOrdance with the [viSIOnS wylicable to companies subject kn tbe On tthirofthe Trustees Compaay Ntymber. N1644431 n(Il¥.' ql?IiS Page 10
BANGOR AND NORTH DOWN SAMARITANS STATEMENT IN CHANGES tN RESERVES For theyear lo 31 March 2025 RECONCILIATION OF MOVEMENT IN RESERVES for iheyear ended 31 March 2024 Note 2025 2024 Net in¢omin81 (outgoing) resources for the year 253,751 Total recognised gains (losse5) for the year 253,751 453 Reserves at the beginnin8 of the year 213J23 208,668 Reserves at the end of the year 10.11&13 466.974 213.223 Pagell
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for Iheyear ended 31 March 2025 ACCOUNTING POLICIES Basis of prepgratlon The financial slalements have been prepared in accordance with Accounting and Reporting by Charities: Statement of ReL'ommended Practice, applicable to charities preparin8 their accounts in COrdanCe with the Financial Rewrting Standard applieabl¢ in the Unitsd Kingdom (FRS 102) (effective l January 2019) - (Charities SORP (FRS 102)), the Financial Rew>rting Standard applicable in the United Kingdom (FRS 102) and UK ststute comprising of the Companies Act 2(K)6. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accouniing estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting kM)licies have been applied: Fundlng accountlng General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the objective5 of the charity and have not been designaled for other purposes. Designated funds comprise unrestricted funds which have been set aside by the Trustees for particular purposes. Restricted funds are funds which are lo be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for specific purposes. Co¥ts relating to such funds arc charged against the specific fund. Incoming resources All incoming resources are included in the SOFA when Ihe charity is legally entitled to the income, there is probable certainty of receipt and the amount can be quantified with reasonable accuracy. The following specific policies apply to categories of income: Donqllons Accounted for when received. Legacles Entitlement is the earlier of the charity receiving final cstate accounts (or other similar evidence) which provides sufficient cerLqinty of receipt and reliability of value, or the legacy actually being received. No value is included where the legocy 15 subject lo a life interest held by another party. Granls and Contracts Where contracts are related to specific deliverables income is recognised to the extent that those deliverables have been achieved. Where income through contract or grant is CeiVed in advance, its rewgnition is d¢ferred and included in creditors. Where entitlement occurs before iniome is receive(L the income is accru. Olher Incopne Income generated from other activities is recognised as earned. Tanglble llxed Issets and depreciadon Fixed asset5 are sLqted at wst less a¢Gumulated depreciation. Depreciation is provided at rates calculated to write down the assets to their estimated residual values over the course of their anticipated working lives. Page 12
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheyear ended 31 March 2025 The rate of depreciation used is as follows:_ Furniture, fittings and equipment 2590 straight line Computer Equipment 250/0 straight line Buildings 2¥0 straight line Land - Not depreciated Resour¢¢s expended All expenditure is accounted for on an accruals basis and has been classified under headin85 Ihal aggregate all Costs related that category. Where costs cannot be directly attributed to particular hcadings Ihey have been allocated to activities on a basis consistent with use of resources. Support costs have been allocated on the ba515 of spend to programme areas and to Fundraising and Governance a¢livities. The followin8 specific policies apply to categories of expenditure: i) Grnnts Grants are charged to the statement of financial activities when there is a liability lo pay. ii) Fundraising Costs Fundraising costs are Ihosc inCu¢d in seeking voluntary contributions and do not include the costs of disseminating infomialion in support of the charitable activilies. iii) Governance Costs Governance costs Rrc the costs associaled with the govcmance arrangements of the charity which relate to the general running of the charity to distinguish from those costs associated with fundraising or charithble activity. Included within this category are costs associated with the strategic management of the charity's activities. Deferred income Deferred income represents income received in advance. Cash and cash equlvalent$ Cash consists of cash on hand and dem8nd dep)sits. Cash equivalents consist of short tem highly liquid investments that are readily convertible to known amounts of cash that are subject to an insi8nific8mt risk of change in value. Creditors Short-tem creditors are measur¢d at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs. and are measured subsequently at amortised cost Using the effeclive intet method. Golng Concern The Trustees have prepared budgets and cash flow5 for a period of at least twelve months from the date of the approval of the financial siatem¢nts which demonstrate that there is no material uncertainty regarding the company's ability to meet its liabilities as they fall due, and to continue as a going concern. On this basis the Trustees consider it appropriate to prepare the financial statements on a going ¢on¢ern basis. Accordfftngly, these financial statements do not include any adjustments to the ¢arying amounts and classification of assets and liabilities that may arise if the company was unable to continue as a going concern. Page 13
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for ihe year ended31 March 2025 DONATIONS AND LEGACIES INCLUDES THE FOLLOWING Unrestricted funds Restricted funds Total Totsl 21125 2024 Fundraising aclivlkies Individual donations Legacies and covenants Conference Income Total fundratslng actlvltles 16,481 284,432 16,481 284,432 17,038 1,000 14,489 32,527 300,913 300,913 Tnisls and Foundatlorts Grant Income Total Trn5t5 and Foundations 4,000 4.0 4.IXIO 4,000 11.0 11,000 Tot41 Voluntary Income 300,913 4.000 304,913 43J27 The 2024 total of £43,527 was split between £18,038 Unrestrjcd and £25,489 restricted. P4ge 14
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheyear ended31 March 2025 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Unrestricted Restricted funds funds Total 2025 Total 2024 Servlces Property & Mainknanc¢ 17,589 17.589 8,610 T¢lephony 3.339 3,339 3,130 Volunteer travel & subsistence 1.548 1,548 2,960 Trainin8 and seminars 2,038 2,038 26.073 Public Awareness 1,141 1.141 939 Samaritan & Other Levies 8,121 8,121 4,088 Fundraisin8 & Recruitmcnt 478 478 179 Dlreet costs 34254 34J54 45.979 Support Costs 9.541 4,806 14.347 Governance 2,561 2,561 lJ74 Totsl ¢harltable expeDdlture 46.356 4.806 51.162 55.076 The 2024 totsl of £55.076 was split between £24.780 unrestricted and £ £30,296 restricted. Page 15
BANGORAND NORTH DOWN SAMARITANS NOTES TO FNANCIAL STATEMENTS for ihe year ended31 March 2025 ANALYSIS OF GOVERNANCE AND SUPPORT COSTS The charity identifies the costs of its supp)rt function5. It then identifies those costs which relai¢ the governance function. Governance Costs and other sUPPOrt cosis are apportioned separ&tely between the charit&ble activities undertaken in the period. Refer to the table below for the basis for appK)rtionment and analysis of supp)rt and governance costs. Gentral Support Governance Function Total Funds 2025 Totol Funds 2024 Unrestritted Restrieted Unrestricted Restrlcted Postage & Stationery Housekeeping Insurance 902 902 865 826 826 693 832 832 797 Bank Charges Independent Examination fees 81 81 214 811 780 Subs; Legal. AGM Depreciation Profit on Sale of Fixed Assets 1,750 1,750 14273 594 9.467 (2,567) 4,806 5.153 (2,567) 9,541 4,806 2,561 16,908 STAFF COSTS Number of employees 2025 2024 Administration support Charitable Activities Bangor & North Down Samaritans is entirely volunteer led and as such has no employees. NET INCOMING RESOURCES FOR THE YEAR 2025 2024 Result for the year is arrived at aftw charging: Depreciation Accountsncy fees 14,273 811 5,153 Page 16
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for theyear ended31 March 2025 TANGIBLE FIXED ASSETS Land and Buildings Fixtsres, flttings and ¢qulpmeDt Total Cost or valuatlon At 1st April 2024 140,000 29.019 169,019 Additions 429,011 19.476 448.487 Disposal 142.567 29,019 171,586 At 31 March 2025 426,444 19,476 44S,920 Depreelatlon At I st April 2024 24.213 24,213 Charge for the year 14.273 14,273 Disp05ais 2J67 2,567 29.019 9,467 31.586 12,034 At 31 March 2025 Net book VAlue 429,011 io.( 439,020 At 31 March 2025 At 31 March 2024 140,IN)O 4006 144,806 The assets are used for direct charitable purposes. DEBTORS 2025 2024 Prepayments Accrued Income Debtors falling due within one year 540 CREDITORS: FALLING DUE WITHIN ONE YEAR 2025 2024 Accruals Deferred Income 7,160 3,768 7.160 3,768 Page 17
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for iheyear epkled31 March 2025 io. STATEMENT OF MOVEMENT ON FUIYDS General nd Restricted fund Tot21 Balance at beginning of year 208,417 4.806 213223 Net incoming resources, before transfers and recognised gains 254,557 (806) 253.751 Transfers Balance at end of year 462 974 466.974 ii. ANALYSIS OF MOVEMENT IN FUNDS Ullrestrlcted fund Restricted fund Totsl Opening balance 208.417 4,806 213.223 Income 300.913 4,000 304,913 Charitsble activities costs Governance costs Support Costs {34253) (2.562) (34253) (2,562) 14J47 14.806) Closin8 Balance Before Transfer5 462.974 4,000 466,974 12. PAYMENTS TO TRUSTEES No payments have been made to board members in respect of remuneration during the year. Expense reimbursements to Trustees totalled £1,548 for the year ended 3 l1t March 2025 (2024- £477). Page 18
BANGOR AND NORTH DOWN SAMARITANS NOTES TO FINANCIAL STATEMENTS for thear ended31 March 2Q25 13. STATEMENT OF FUNDS Balance at 01-Apr24 Balance at Income Expenditurc Revaluation 31-Mar-25 Unrestrieted: Aeeumulated 208,417 300,913 (46,356) 462.974 Total Unrestrieted Funds 208,417 300,913 (46.356) 462,974 Restricted Funds 4.806 4.000 (4,806) Tolal Resirleted funds 4,806 4.806) Total aceumulated funds 213.223 304913 151.162) 466,974 14. POST BALANCE SHEET EVENTS There have been no significant events affecting the company since the balance sheet date. 15. APPROVAL OF THE FINANCIAL STATEMENTS The Trustees approved the financial statements on 9, July 2025. Page 19