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$1 March 2025
COMPANY INFORMATION
. Referenc¢ admlnlstration
Full of Charity:
Bangor and North Down Samaritans. (CCNI 106780)
The Charity is an incorporated organi5ation (CLG NI 644431) and is
recognised by the Organisation as an affiliated branch of the Organisalion.
The Organisalion Trustee Board shall have power to dis501ve, suspend or
withdraw recognition of the Charity a5 a branch of the Organisation.
Committee
The Committee of the Charity
Organlsation:
The Company limited by guaran*e called Bangor and North Down
Samaritans is atTiliated to the wider Samaritan Organisation which was
incorporated under the Companies Act 1948 on I l April 1963 and is a
company limited by guarantee not having a share capital.
Company Regl$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 {s￿leMent 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 co￿pted 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 elimin￿ing 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 Cur￿nt 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
TR1.3￿F.F.￿-' RF.T¥)RT
For the Year ended 31° March 2025
months expenditUFe. lighi of tk Covid p￿d￿TriC 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 Cl￿rity 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 t*ipwblb4. •¥. INWi*¥ 114b. flwily *7#4w.' *l¢a¥44¢ tthi¥*h *14i4h
correctly ¢xpl4in and record the tr￿￿actionS 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 Ca￿led 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 AcC￿l"rj
FOr1heye￿ 10 31 March 2025
Nots
Tot*1
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
Forw*Td
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¢￿TIL*L¥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'ldl*JJbl 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 S￿￿on$ 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 a￿Ordance 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
4￿53
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 inte￿t 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 Unrestrjc￿d 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 the￿ar 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