N.I. CHARITY NO- 106792 COMPANY NO- N1644606 COLERAINE & DISTRICT SAMARITANS (A COMPANY LI￿llTED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 CONTENTS PAGE Contents Legal & Administrative D¢tails 4-10 Report of the Trustees 11 Indcpendent Examiner's Report 12 Stat¢ment of Financial Activities 13 Balance Sheet 14-20 Notes to the Financial Statements COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31- MARCH 2023 LEGAL AND ADMtNISTRATIVE DETAILS LEGAL STATUS Coleraine & District Sanaritans is a Chan'ty registered with the Charities Commissioll for N. Ireland (Chan'ty Registration No. 106792) and is a Charitable InCo￿Orated Company IAmited by Guarantee (Company nurn￿r N1644606). Th¢ Charty is affiliated to the wider Samaritans Organisation which was incorporated under thc l￿￿panIeS Act 1948 on I I" April 1963 and is a CA)mpany limitcd by guarantee not having a share capits]. REGISTERED OFFICE 20 I￿ge Ro&a Coleraine Co. LA)ndonderry N. Ireland BT52 INB TRUSTEES The Trustecs of the charity are also the serving Directors of the Charitable Company and are &8 follows. C Eastwood (Resign¢d 5 September 2022) CW Mccomiick D McKeown H Sinclair N McErlean K Bleaklcy MB Mcmahon (Treasurer, coytcd 14 September 2022) INDEPENDENT EXAMINER David Mcmullan & Co Limited Chartet¢d Accountants KenvcT H0￿C l Ballykenver Road Stranocum Ballymoncy Co. Antrim N. Ireland BT53 8PZ Danske Bank 22 The Diamond Col¢rdine Co. Li)ndonderry N. Ireland BT52 IDE COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31- MARCH 2023 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 The trustees are pleased to ptesent their annual TTUSt¢es' Teport together with the financial statements of the chatity for the year ended 3 l March 2023. The financial statements have been prepared in accordance with the accounting polici¢s s¢t out in note I to the financial statements and CA)mply with thc charity's governing documen¢ the Companies Act 2006 and "Accounting and Reporting by Charities: Stat¢ment of R¢commcndcd Practice applicable to charities preparing their accounts in accordance with the Financial Repotttng Standard applicable in thc UK and Republic of Ireland (FRS 102)" (as amended for accounting pKriods commencing l January 2016). OBJECTIVES AND ACTIVITIES Thc objcctivc of thc Samaritans is to enable ￿TsOnS who are expcriencing feelings of distress or despair, including those who may be at risk of suicidc, to ￿¢¢ive confidential cmotional support at any timc of the day or night in order to improve thcir emotional health and to ￿duce thc incidence of suicidc. To promotr a bcttcr undcrstanding in swi¢ty of suicide, suicidal bchaviour and thc valuc of expressing feclings which may otherwise lead to suicidc or impaired emotional health" and To ¢ollaboTatc with and support th¢ Combined Centrnl Chan'ty and its affiliated branth¢s in fulfilling these objects. Samaritans vision is for a society in whith., Fewcr p¢opl¢ di¢ by suicide. Samaritans mission is to: make sure th¢￿'S someone the￿ for anyone who n¢eds somcone. give people ways to copc and the skills to be there for othcrs. Campai￿ to make suicide prevention a national and local priority. Samaritans values: Samaritans have five core values. They're supported by th¢se bchaviours, which shared within the Samatitans organisation: supporL trusL aspirational and ￿Spect. Listening Confidentialty Non-judgementsl People making their own decisions Human contact STRUCTURE, GOVERNANCE AND MANAGEMENT Incorporation Coleraine & DistrACt Samaritans is a dwitsble incorporatcd company governed by its Articles of Associalion and is a tegistcrcd charity in Northern Ircland (Charity Registration No. 106792). The charity is a T¢￿stered affiliate branch of th¢ Samatilans Cenbzl Unitsd Kingdom and Iteland cl]arity (Re￿St¢reAl Cl]atity No. 219432). Th¢ charity operated p￿ viously as an uninc4)rp)rnted brnnch of the central charity. Volunteers The charity is nu] by individual Samaritans (also known as voluntcers) who are the charity's members. T}￿OUgh its members Ihc charity providcs tcleEthoDC. email, web chaL and face to face supwjrt services to individuals (Callers and Visitors) who are experiencing many fornis of distress. COLERAINE & DISTIUCT SAMARITANS FINANCIAL STATEMENTS FOR THE YKAR ENDED 31- MARCH 2023 REPORT OF THE TRUSTEES (Cont'd) FOR THE YEAR ENDED 31 MARCH 2023 Samaritans are rectuitcd from witable persons from the community ivho undergo carefijl s¢l¢ction and training within guidelincs provided by thc Samaritan's Central Charity (which provides guidancc and support to all Samaritan branchcs). Colerainc & District Samaritans havc no paid employees" all functions of the branch are carried out by volunteers. Branch Management The Trnste¢s, of which the Director is one. hav¢ the overall ￿pOnsIbIlity for the management of the busincss of the charity, its property and affairs. The Dircctor is app)intcd by the Tn￿¢S after consultation with the branch mcmbers and the R¢gional Representative. The Branch Director is rcsrM)nsible for the day-to4ay conduct and managem¢nt of the Branch and for overseeing the work of the Branch. The Director will appoint a twn of FunctiODal ILaders/Deputy Directors (who may also be Trustees) to provide support in his ther rol¢. This Leadership Team, al<)ng with the Trustees will meet on a regular basis to monitor the perfonnance of th branch and initiat¢ programmeslacttons &8 necessary. The Board of Twstees may also meet independently if they so desire. Appointment of Trustees and Board Members There must be at minimum of three and a maximum of thirteen Trustees. Following the retirement of th¢ first Trustees, thc Board of Trustecs will be compriscd of as follows. - The Diroctor - A Trustee electsd by the mcmbers with the role of Secretary - A Trustee electcd by members with the rol¢ of Treasurer - Up to a maximum of cight additional TTUStces clectcd by members. - Up to two further co￿pt¢d Trustees who may be appointed by thc Board of Trustees. For the list of current Trnstees of the charity, Tcfer to the l&gal and Administrative details pagc. Central Office Support Samaritans Central Office provides support to the branches, the regional officers and the volunteer leadership on a range of issues from callcr care, t¢lccA)mmunications, statistics, publicity and fundraising, to ICg￿ and financial. It is also responsible for a number of co-ordinating functions such as th¢ d¢vclopment and maintenance of Samaritans national telephonc number in the UK Samaritans website, resea￿h, development and evaluation, the annual conferenLY and gov¢rnance. It also offers training in effectiv¢ communications skills to external organisations. Finance & Infrastructure Support Branch finances ate review¢d at each L£adcrShl￿ Trustee meeting. The Centsal Offirx ￿ntinUeS to serve as a centrdl source of administrative advice and support to the branches, d¢aling with financial, IT, and governanc¢ matters &8 well as questions on charity law. Induction And Training of Trustees Trust¢¢s undertake an online training course relevdnt to their role and r¢s￿nsibIlitieS and are award¢d a ccrtificate on sucLYssful completion. In addition to this more detailed training and writtcn guidance are available. Risk m￿ageMent The Branch Trustccs acknowledgc their responsibility to aS￿sS and manage the risks that the Branch faces and to review thcm at le&8t annually. COLERAINE & DISTRICT SAMARITANS FINANCIAL sTATE1￿￿NTs ST FOR THE YKAR ENDED 31 MARCH 2023 REPORT OF TRUSTEES {Cont'd) FOR THE YEAR KNDED 31 MARCH 2023 The Branch operntes a con]prehensive annual planning and budgeting proccss, which is approved by the L¢adership Team and Trustees. There is a system of fllwcial reporting tI￿t compar¢s actual results agamst budget to enable onEctive action to be taken as and wben appropriatc. Structure. Governance & Management of the National Organisation Samatitans nalionally is a char&table cK)mpany limited by guarantee. It was incorw)ratd as a company on I l April, 1963, having b￿n founded by the IAte Prebendary Dr Chad Varah CH CBE MA on 2 November. 1953. In addrtion to the charitabl¢ company. the organisation a8 a whole includes 201 Samarltans branches operating in the United Kingdom, the R£public of Ireland, the Channel Eslands al￿ the Isle of Man. Branches are unincorporated charitabl¢ trusts, each of which is a separatc chatitable organisation. Through the volunts¢rs in branches Samaritans provides its confidential emotional suptx)rt service 24 hours a day, seven days a week. Governance Arrangements Samarits)s nationally is govcrned by its Memorandum and Articles of Association, adopted at an EGM on 28 January, 2006. Minor amendments to the Articles were madc in July 2007, January 2009 and July 201 l. The governing body is the Board of Trustees. who are also Directors of the Company. Two-thirds of the Trustees must be Samaritans volunteers. The Board is advised by the Council of Samaritans. Membership of th¢ Council of Samaritans comprises a rep￿Sentative from each Samaritans brnnch, a Regional (Non-Executive) Director from each of the 13 opcrational regions tlnd the Chair. The Regional Dircctors arc the eyes and ears of the Board of Trustccs in thc widcr organisation and play a vltal role in supporting branches and ensuring the implcmentation of Samaritans, policies. The Chair of the Council is also the Chair of the Board of Twstecs and is elected by the Council. The Board meets at least six timc$ a year. The Council meets twic£ a year, to advise and guide the Board of Trustccs on kcy policy issues and to act as a Channel of communication between the Board and branch¢s. The Board reFX)rts to Council annually on its activities and provides an upd*e and review of thc Company's strdtcgic plan. An Audit and Risk Committee operntes as a fomial advisory committee to the Board and has two main roles: To satisfy the Board that external and internal audit systems in platt and operating effectively To satisfy the Boa￿ that there is a wbust and effective risk management strategy for the organisation The committee meets at l¢ast three times a year. The CL)mmittee chair attends Council m¢¢tings and reports to m¢mbers. Although the Trustees are responsible for directing the affairs of the charity, the size of the organisation mcans that much of the op¢rational activity is delegated to appropriatc committces, wod(ing groups, volunteers and, through th¢ Chief Executiv¢, to staff. However, significant mattcTS aTe specifically reserved for the Board's dccision and cannot bc delcgated. These includc thc strdtegic d1￿ctIOn of the charity, the approval of key ￿lie1C$ (following consulL*ion with the Council of Samaritans), the approval of operational plans and budgets, opcrational expansion into new activities or geographical a￿aS and any other matter having a Ma*T1￿ impact on saMan￿s, financial tM)sition, strategy. reputalion or risk pn)file. Subject to the above, the Chief Exccutivc and delegated staff are ablc to approve routtne contracts, authorise expenditure and recruit staff in a manner consistent with the organisation's stratrgic direction and in line with annual budgets previously approved by th¢ Board. COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMKNTS ST FOR YEAR ￿ND￿D 31 MARCH 2023 REPORT OF THE TRUSTEES (Cont'd) FOR THE YEAR ￿ND￿D 31 MARCH 2023 Governance Review In 2010111 the Board of Trust¢¢s Initiat￿ a review of the pr¢vailing governance arrangements. tn adth'tion to assessing the genernl ¢ffcctiveness of governanc¢ structures, the review focuscd on the rolc of nations and Tegions. As a result of th¢ Teview a number of changes to the governance arrangements were made in 2011112. These included: Establisbm¢nt of a Nominations Committee which is accountable to th¢ Council of Samaritans and which is a fornlal advisory Committee of the Board of Trustces. This committee is responsible for identifying. reviewing, proposing and ratifying candidates for key governance and l¢adll]g volunteer roles. Plans to set up a Quality and Compliance Committcc. Cr¢ating National Boards in Scotland (Samaritans in Scotland) and Wales (Samaritans Cymru Board). Thes¢ BoaTds have a cl&vly defined leadership role suppjrting staff and volunteers to deliver Samaritans strategy as well rcpresenting Samaritans in their nation. Appointment of Trustees and Members of Committtts Th¢ Chair of the Board of Trnstccs, who is also the Chair of the Council of samatiL￿$, is elcctcd by members of the Council. Th¢ other members of the Board of Twstccs arc appointed by the Nomlnations Committcc which comprises the Chair, three Thiste¢s appoint¢d by the Board of Trustees and three Samaritans elected by Council. Trustees serve an initial terni of thrce years and a mayimum of six years in aggregate. The Chair serv¢s up ts ¢ight years wherc sthe already served as a Trustee prior to htslhcr appointment as Chair. With regatd to the Audit and Risk Committce, the Board of Trustc¢s appoints two of its members and thre¢ are elected by the Council of Samaritans. The Honorary T￿asurer is an ex-officio member of the committee with a further member as an ext¢mal expert appointed by the Board. Induction and Training of Truste Following appointJnenL ¢ach Trustee undertakes a fornial indudion programme. The programm¢ is more extensive for those Trustees who are not currently Samaritans volunteers and includes a guide to th¢ Vision, Mission and Values of the organisation, the CharAty's gov¢rning document and the way the c¢ntral charity links in with the 201 autonomous branches. New Trustees are enLx)uraged to attend regional and branch mectings to inctease their undctstanding of the organisation and currcnt issues. An￿gements arc also made for Trustees to visit the charity's Centra] Office to better undcrstand the services it ptovidcs and to meet staff. Briefing papers are given to Truskes on key issues of ￿nCern to the organisation. Training is given to Trustees on their fornial legal ￿SponSIbl11tics. Trustees are also made aware of other sources of infonnation, guidance and best practice on how to be effective in their role. Risk mY4nagement Trustees acknowledge their responsibility to assess and manage risks that the o￿aDiSa110ll faces and to review them at least annually. However, such systems can only provide reasonable and not absolute assuranrx against ¢m)rs, frnud, operational fa'lures and the impact of external events. The charity operates a comprehensive annual planning and budgeting proccss approved by the Board of TrLtstees. The￿ is a syst¢m of financial reporting to the Board that ompares actual results against budget to enable corr¢ctivc actton to bc taken as appropriate. The charity has also developed Don-financ￿l key perfonnanLE ￿￿icat0￿ to provid¢ a MO￿ extensive assessm¢nt of its efftctiveness in meeting its aims. One of the responsibilitics of the Audit and Risk Committee is to Teview the organisation's risk management strat¢gy and action plan. It tcviews risk management at each of its mcetings and once a year focuses attention sp¢cifically on assessing major risks knd by the organisation and revicwing mitigating actions. Samaritans Group - The Samaritan Enterprises Ltd The Company owns lo￿/0 of the sl)a￿S in The Samaritan Ente￿riSes Ltd. The object of the company is to t￿1¢ as a gene￿1 Ix)mmercial company to procure surplus income for the ultimate benefit of the Charity. COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31Sf MARCH 2023 REPORT OF THE TRUSTEES (Cont'd) FOR THE YEAR ENDED 31 MARCH 2023 Samaritans Ireland Samaritans Ireland is an Irish company incorporatsd under thc Companies Act 1963 to 20[￿ on 07 Dec¢mber 2007. It is a company limited by guardntee and docs not have sl]are capital. It is govern¢d by a Memorandum and Articlcs of Association which were crcated during th¢ incorporation. Due to the high dcgr¢¢ of influence that Samatitans exercises ov¢r the board and activities of Samaritans Itelanunting records We￿ not kept in accordance with section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the aC￿Unting requirements of the Chatities Act there is fith¢r information neded fr)r a proper understanding of the accounts to be ￿ed. Independent u*miner's ststement We have completed our cxamination and have no conc¢rns in respect of the mattcrs ( l) to (4) listed abovc and, In conncction with following the Directions of the Chatity Commission for Northern Irelan( we have f(Kmd no matters that requi￿ drawing to your attcntion David Mcmullan & Co Ltd Chartered Accountants l Ballykenver Road Sttanocum Ballymoney Co Antiim BT53 8PZ I" Septcmber 2023 COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS ST FOR THE YKAR ENDED 31 MARCH 2023 STATEMENT OF FINANCIAL ACTlVftlES FOR THE YEAR EIYDED 31 MARCH 2023 Unrestricted Funds Designated Funds Restricted Funds Total Funds 2023 TotAI Funds 2022 Note Income and endowments from: Donations, legacies & Fundraising tnveslmcnts 32511 32511 38,823 243 Total 32.741 32,741 39,066 Expenditure on: Charitable activities 35,954 238 36,192 33,481 Net incomel (expenth'tuK) (3213) (238) (3,451) 5.585 Net movement in fL￿dS (3,213) (238) (3,451) 5,585 Reeonciliation of funds: 150,637 8,146 158,783 153,198 Totsj funds brought forward Total funds Carried foThvard 147,424 1SOJ32 158.783 The statement of financial actlvities h&8 becn preparcd on the basis that aEI operations are contitiuing op¢rations. There are no Tecognis¢d gains and losses other than those passing through the statement of financial activities. The not¢s on pages 14 to 20 fomi part of thesc financ￿1 statements and should be read in conjunction ther¢with. 12 cOLERATh￿ & DISTIUCT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 BALANCE SHEET AS AT 31 MARCH 2023 NOTES 2023 2022 TANGIBLE FIXED ASSETS 51,452 55,191 CURRENT ASSETS Debtors & Prepayments Bank Cu￿ent Account Bank Reserve Account 80.481 90,496 CURRENT LIABILITIES Creth'tors: amounts falling due in one year NET CURRENT ASSETS 103 592 TOTAL CURRENT ASSETS 15SJ32 158,783 LESS: CREDITORS DUE AFTER MORE THAN ONE YEAR NET ASSETS 155 158 783 FUNDS: Unrcstricted Funds Designated Funds TOTAL FUNDS 10 147.424 150,637 155 The financial statements wcrc approved by the trustees on Oi /0112e2} and are signed on its behalf by. Mr K Bleakley Director Mrs MB Mcmahon Tr￿u[tr The notes on pages 14 - 20 fomi part of thcsc financial statements and should bc read in conjunction thercwith. 13 COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31sf MARCH 2023 NOTES TO THE FINANCIAL STATEMENTS ACCOUNTING POLICIES Charity inforniation Coleraine & District Samaritans is a private company limited by guarante¢ incorw)rated in Northern Ireland. Th¢ registered office is 20 Lodge Road, Coleraine, Co. IL)ndonderry, BT52 INB. 1.1 Accounting convention Thc finwicial statements have been prepared in accordance with apphcable accounting standa￿S and under the historical cost convention with the exception of properties which, under th¢ transitional provisions of FRS 15 - Tangibl¢ Fixed Assets, remain includcd at th¢iI 1998 valuation. The financial statements have been prcpared in accordance with the Charity's Trust Deed, the Charities Act (Northern Ireland) 2008 and "Accounting and Reporting by Ch￿itICs.. Stat¢m¢nt of Recommended Practicc applicable to Charities preparing their accounts in accordance with the Financial R¢porting Standard applicable An the UK and Republic of Ireland (FRS 102)" (as amended for accL)unting periods commencing from l January 2016). The Charity is a public benefit entity as defined by FRS 102. The Charity has taken advantag¢ of thc provisions in th¢ SORP for charities applying FRS 102 Uplate Bullctin I not to prepaT¢ a Statement of Cash Flows. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of appmving the financial statements, the Twstees have a reasonable expectation that the charity has adequale rcsourccs to continu¢ in opcrational existence for the forcsecablc futurc. Thus thc Trustccs continue to adopt the going concern basis of accounting in prcpating the financial statemcnts. 1.3 Charitable funds Unrestricted Funds are g¢ne￿ fimds which are available for use, at the discretion of the Trustees, in furtherancc of the objectives of the Charity and have not been d¢signated for othcr purposcs. Dcsignatcd funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. Restricted Funds are fi]nds that are to be used in accordance with specific Testrictions imw)sed by donors or that have been raised by the charity for a particular pu￿ose. 1.4 Incoming resources Lncomc is recognis¢d when the charity is legally ¢ntitled to it after any perforniance LY)nditions have been met, the amounts can be measurcd reliably, and it is probablc that income will be received. Cash donations ar¢ rccognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless perfonnanc¢ conditions require d¢ferral of the amount. Income recoverable in relation to donations reccived undcr gift aid or deeds of covcnant is rccogniscd & the time of the donation. Legacies are recO￿lSCd on receipt or otherwise if the chatity has been notified of an impending distribution, the amount is know￿ and receipt is expected. If the amount is not known, the legacy is treated as a contingent q• assct. Donated good5 OT services are included at th¢ valu¢ w the charity where this can Ix measured and quantified. Grants, where thesc are Telated to [￿rf0m]ance and specific delivetables. they are accounted for as the Chan'ty carns the right to consi(kration by its perforniance. Where income is received in advance, its recognition is deferred and included under liabilities. Where cntitlement occurs before income is ffceived, the income is aeCn￿d. 14 COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 NOTES TO THE FINANCIAL STATEMENTS (Cont'd) ACCOUNTING POLICIES (Continued) Grants are included in incoming resourc¢s when these are receiv& except as follows. When donoTS specify that donations or grants given to the charity must be used in future accountsng peri(xls, the income is deferrcd until these periods. When donors impose conditions which have to be fulfilled before the ch￿lty becomes entitled to use such income, the income is defrnEd and not included in incoming r¢sources until the preconditions for use have been met. When donors specify that donations and grants are for a specific PUTpose, the income is recogniscd in the statement of financial activities in the period in which the specific exp¢nditure is recognised so as to present a tn￿ and fair vi¢w in the financial statements. Interest receivable is recognis¢d in the period to which it relates. 1.5 Resources expended Expenditurc is ffcognised once there is a legal or constructive obligation to make a payment to a third paty. it is probabl¢ that a settlement will ￿ required and thc amount of the obligation Lgn be rneasu￿d JEliably. All cxpenditurc is account¢d for in the financial statements on an accrnals basis and has been classified under headings that aggrcgate all costs related to that catcgory. Where costs cannot be directly attributed to particular h¢adings they have bcen allocated to activities on a b&8is consistsnt with the use of the resource. The following specific policies apply to categories of expenditure. Direct charitable expenditure Direct charithlc expenth't(w¢ wmprises th¢ costs of the activities direcdy TElated to the objectives of the Charity. Fundraising & publicity costs Fundrnising costs aT¢ those costs incurred in seeking voluntary contributions. Publicity costs costs incurred in incrcasing publicity of the Branch An the furtherance of its objcctives. Management & administrative costs Managcment & administiative costs the costs associated with the govemance arrangcmcnts of the Charity, which relate to the gcnctal numing of thc Charity as opposed to thosc a)sts associated with fundraising or direct charitable activities. Included within this cat¢gory atc costs associated with the strat¢gic a% opposcd to thc day to day management of the Charitics activities. Premises overheads PreMI￿S overheads are agg￿gated and to the various functional acts'vities of the charity on a percentage basis detennined by the Trustees and disclosed in note 2. Depreciation Please refer to note 1.6. 1.6 Tangible fixed assets and depreciation Depreciation is provided on all tangible fixed assets at ralcs calculated to wrAte off thc cost less estimated rcsidual valuc of each asset over its expected usefvl life as follows. - Freehold property 20/. StTaigbi line - Property Fixtures & Fittings l O % Straight line - Officc equipmenL furnitu￿ and computcts 25 % Stizight line 15 COLERAtNE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31sf MARCH 2023 NOTES TO THE FINANCIAL STATEMENTS (Cont'd) ACCOUNTING POLICILS (Continued) 1.7 Cash and cash equivAlents Cash and cash equivalents include cash in hand, deposits h¢ld at call with banks, other short terni liquid invcstments with original maturities of threc months or less, and bank overdrafts. Bank overdrafts are shown within lJ)rrowings in curnnt liabijities. 1.8 Financial Instruments The Charity has clect¢d to apply th¢ provisions of Section I I 'Basic Financial Instruments, and Section 12 'Othcr Financial I￿￿tt￿ments Issucs, of FRS 102 to all of its financial instruments. Financial Instnmnents are recA)gniscd in th¢ Charity's balance sheet when the chaTity bcLX)mes paty to the contractual provisions of the instNment. Financial assets and liabilities are offset, with the net amounts presented in the financial ststcm¢nts, when theTe is a legally enforL%able right to set off the recognised amounts and there is an intention to settle on a net basis or to ￿alIse th¢ asset and scttlc th¢ liability simultaneously. Basic finantial assets Basic fu]ancial assets which include dcbtors and cash and bank balances. are initially measured at transaction price Rncluth'ng transaction costs and a￿ subsequently canied at amortised cost using the effective interest method unless the arrdngement constitutes a financing transaction, whcre the transaction is measured at the present value of future receipts discounted at a market rnte of interest. Financ￿1 assets classified as receivable within one y¢ar not amortised. Basic financial liabilities Basic fmancial liabilities, including creditots and bank loans are initially ￿cOgnIsed at transaction price unless the arrdngemcnt constitutes a financing trdnsaction, whcre the debt instn￿ent is measured at the present value of the future paym¢nts discounted at a Ma￿¢t rate of interest. Financial liabilities classified as payable within one year ar6 not amortised. Debt inslruments are subsequently carried at amortised cost, using thc efftctive interest rate method. Trade creditors are obligations to pay for goods or sery1C￿ that have been acquired in the ordinary course of operations from suppliers. Amounts payable arc classified as current liabilities if payment is duc within one year or less. If not, they are p￿S¢nted as non-current liabiliti¢s. Trade creditors are recognised initially at transaction price and subsequently measured at amortiscd cost using the effeclive interest method. Dereeognition of financial liabilities Financial liabilities are de￿cOgnISed when the Charity's contractual obligations &xpire or are discharged or cancelled. 1.9 Taxation No provision is rcquired for twtion as thc company is defined as a thaTity fortaxation PUTFK)SCS. 16 COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31sf MARCH 2023 NOTES TO THE FINANCIAL STATEIKENTS (Cont'd) Critic•1 accounting estimates and judgements In the application of the Charity's accounting policies, th¢ Trustees are required to make judgements, estirnates and assumptions about the carying amount of assets and liabilities that are not readily apparent m othcr sOU￿6s. The estimat¢s and associated assumptions are b&8ed on historical expcri¢nc¢ and oth¢r factors that are consid¢ted to be r¢levant. Actual results may differ from these estimates. The cslimatrs and undeTlying assumptions are reviewed on an ongoing b￿'s. Revisions to aLxounting estimates are recognised in the pericd in wlll'ch the cstimate is revised where the revision affects only that period. or in the period of the ￿vIsion and future periods where the revision afftcts both currcnt and futur¢ periods. Income from donations, legacies & fundraising Unrestricted D￿ignated Funds Funds Restricted Funds Total Funds 2023 Total Funds 2022 Donations (In¢. Gift Aid) Fundrnising Other ]neJ)me 19043 12,068 19,843 12,068 35,652 6,543 32511 32,511 45.879 Investment income 2023 2022 Bank interest 230 17 COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 NOTES TO THE FINANCIAL STATEMENTS (Cont'd) Expenditure on charitable activities Restricted Funds Designated Unrestricted Funds Funds Total 2023 Totsl 2022 Notes Direct charitable expenditure Volunteer training & support Voluntcer travel expcns¢s Volunteer recruitment Prison exFtnses Outreach expenscs Director's Expenscs Advertising & publicity Share of ptemises otheads 1247 1247 43 (9) 280 280 46 183 183 107 546 546 204 $23 523 520 14 03 14693 16 428 17,282 17,472 17,339 190 190 Fundraising & publicity costs Fundraising expenses Advcrtising & publicity Share of p￿miseS otheads 405 523 37 2,765 412 520 523 24 2,741 2,985 Management & administration costs Postag¢, printing & stationery Bank chargcs AGM/branch meettng costs Professional fees Statutory fees Sundry expenses Contributions to general office Share of pr¢mises otheads 1,995 67 279 71MI 35 1273 9,769 13 15,931 1,995 67 279 71X) 35 1273 9,769 37 15,9SS 13,157 1.175 37 700 309 163 8,720 24 TOTAL RESOURCES EXPENDED 238 35954 36,192 33,481 Premises Overheads Totsl 2023 Total 2022 Water, light and heat Rcpairs and rcnewals Cleaning and housekeeping offi￿ t¢lwhone and f&x Insurance D¢pr¢ciatio 2,897 6570 1018 1,053 lJ89 4,401 18,128 2,845 7,321 3.365 1.154 1,174 20,296 18 COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31gf MARCH 2023 NOTES TO FINANCIAL STATEMENTS (Cont'd) Allocated to: D1￿ct charitable expenditure (80 /0) Fundraising and publicity (10 % ) Management and administration (10 %) 14502 1013 1013 16,238 2,029 2,029 18.128 20,296 Tangible r￿ed assets Office Equipment Furniture and Computers Freehold Property Total Cost At l April 2022 Additions 29,324 900 104,994 134J18 At 31 March 2023 30.224 104,994 135218 Depreciation At l April 2022 Charge for the period 24,752 2.604 54.375 2.035 79,127 4,639 At 31 March 2023 27,356 57.410 83,766 Net b1￿k value At 31 March 2022 2,868 47,584 50,452 At 31 March 2023 4.572 50,619 55,191 Th¢ title to thc freehold propcty is hcld by Colcrainc & District SamarRtans. Debtors 2023 2022 Prepayments and accrued income Creditors: amounts falling due within one year 2023 2022 Creditors and ￿C￿MIS 3,260 1,540 19 COLERAINE & DISTRICT SAMARfTANS FINANCIAL STATEMENTS FOR THK YEAR KNDED 31￿ MARCH 2023 NOTES TO THE FINANCIAL STATEMENTS (Cont'd) 10. Reconciliation of Movement in Funds Restricted Designated Unrestricted Funds Funds Funds Total Funds 2023 Total Fufjds 2022 Balan(% at l April 2022 Surplusl(Deficit) for year 8,146 238 150,637 158,783 153,198 Balanck at 31 March 2023 147.424 155J32 158 783 11. Trustees, remuneration and expenses None of the charity's trustees were directly or indirectly muncratcd in anyway (2022 - NIL)" no expenses (other than reimbuT5cmcnt for expenses incurred on bchalf of the charity) were p￿d to any of the trustees in respKct of Managem¢nt Committ¢¢ activiti¢s (2022 - NIL). 12. Indemnity insurance Thc Samaritans has proftssionally affectcd indemnity insurancL to protect employees, trustee4 directors and other volunt¢¢r mcmbers of all Samaritan branches. 13. Income Source The Branch is reliant on and very grateful for the financial support which it ￿elveS from the wider community. In addj'tion to the regular monthly contributions to the branch from Claire Siigden, Barbarn Flinn and Paul Leighton th¢ Branch has also received donations from.. Ball)Tnoney Black Sants Counterpoint Choir Ballywillan PC Carncullagh PW TSB Pi¢ts Clid( Energy Mission Sacred Heart Black Santy St Anne's Catheth71. Belfast Plus don￿l0￿S from numerous individuaEs throughout thc year. 20