N.I. CHARITY NO- 106792
COMPANY NO - N1644606
COLERAINE & DISTRICT SAMARITANS
(A COMPANY LIMITED BY GUARAIYTEE)
ANNUAL REPORT
AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
ST
31 MARCH 2024

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEl￿ENTs
FOR THE YEAR ENDED 31ST MARCH 2024
CONTENTS
PAGE
Contents
Legal & Administrative Details
4-10
Report of tb¢ Trustees
11
Independent Examiner's Report
12
Statement of Financial Activities
13
Balance Sheet
14-20
Notes to the Financial Statements

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
LECAL AND ADMINISTRATIVE DETAILS
LEGAL STATUS
Coleraine & District Samaritans is a Charity registered with th¢ Chariti¢s
Commission for N. Ireland (Charity Registration No. 106792) and is a Charitable
Inco￿orated Company Limited by Guarantee (Company number N1644606). The
Charity is affiliated to th¢ wider Samaritans Organisation which was incory)orat¢d
under the companies Act 1948 on I l April 1963 and is a company limited by
guarantee not having a share capital.
REGISTERED OFFICE
20 Lodge Road
Coleraine
Co. Londond¢ny
N. Ireland
BT52 INB
TRUSTEES
The Trustees of the charity are also the serving Directors of the Charitable
Company and are as follows.
CW McCoTmick (Resigned 19 October 2023)
D McK¢own
H Sinclair
N McErlean
K Bleakley
C Liken
MB Mcmahon (Treasur¢r)
A Mcwilliams (Appointed 19 Octob¢r 2023)
E Small (Appointed 19 October 2023)
M Timoney (Appointed 19 October 2023)
INDEPENDEINT
EXAMINER
David Mcmullan & Co Limited
Chartered Accountants
Kenv¢r House
l BalRykenveT Road
Stranocum
Ballymoney
Co. Antrim
N. Ireland
BT53 8PZ
BANKERS
Danske Bank
22 The Diamond
Coleraine
Co. LondondeLTy
N. Ireland
BT52 1 DE

COLERAINE & DISTRICT
SAMAIUTANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees are pleased to present their annual Trustees, report together with the financial statements of the charity
for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out tn note I to the
financial statements and comply with thc charity's governing document, the CoEnpanies Act 2006 and "Accounting
and Reporting by Charities: Statement of Recomm¢nded Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of ITeland (FRS 102)" (as
amended for accounting periods commencing l January 2016).
OBJECTIVES AND ACTIVITIES
The objective of the Samaritans is to enable persons who are experiencing feelings of distress or despair, including
those who may be at risk of suicide, to Teceive confidential emotional support at any time of the day or night in
order to improve their emotional health and to reduce the incid¢n¢e of sui¢id¢; To promote a better understanding
in society of suicide, suicidal behaviour and the value of expressing feelings which may othenvise lead to suicide
or impair¢d emotional health. and To collaborate with and support the Combined Central Charity and its affiliat¢d
branches in fulfllling these objects.
Samaritans vision is for a society in which:
Fewer people die by suicide.
Samarfitans mfisslon is to:
make sure there's someone there for anyone who needs someone.
give people ways to cop¢ and th¢ skills to be there for others.
campaign to make suicide prevention a national and local priority.
Samaritans values.,
Samaritans have five core values. They're supported by these behaviours, which are shared within the Samaritans
organisation: support, trust, aspirational and respect.
Listening
Confidentiality
Non-judgemental
People making their own decisions
Human contact
STRUCTURE, GOVERNANCE AND MANAGEMENT
Incorporation
Coleraine & District Samaritans is a charitable incoryorat¢d company governed by its Articles of Association and is
a registered charity in Northern Ireland (Charity Rcgistration No. 106792). Thc charity is a registered affiliate
branch of the Samaritans Central United Kingdom and Jreland charity (Registered Charity No. 219432). The
charity operated previously as an unincorporated branch of the central charity.
Volunteers
The charity is run by individual Samaritans (also known as volunteers) who are th¢ charity's members. Through its
members the charity provid¢s telephone, email, web chat, and face to face support services to individuals (Callers
and Visitors) who are experiencing many fonns of distress.
Samaritans are recruited from suitable persons from the community who undergo careful sclcction and training

COLEII4INE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
REPORT OF THE TRUSTEES (Cont'd)
FOR THE YEAR ENDED 31 MARCH 2024
within guidelines provided by the Samaritan's Central Charity (which provides guidance and support to all
Samaritan branches). Coleraine & District Samaritans have no paid employees. all functions of the branch are
carried out by volunteers.
Branch Management
The Trustees, of which the Dir¢clor is one, have the overall responsibility for the management of the business of
the charity, its property and affairs.
The Director is appointed by the Trustees after consultation with the brallch members and the Regional
Representative.
The Branch Director is responsible for the day-to-day conduct and management of the Branch and for overseeing
the work of the Branch. The Director will appoint a team of Functional LeaderslDeputy Directors (who may also be
Truste¢s) to provide support in his /her role.
This Leadership Team, along with the Trust¢¢s will meet on a regular basis to monitor th¢ p¢rforn]ance of the
branch and initiate programmeslactions as necessary.
The Board of Trustees may also meet indep¢nd¢ntly if they so desire.
Appointment of Trustees and Board Members
There must be at minimum of thr¢¢ and a maximum of thirteen Trnstees. Following the r¢tircm¢nt of th¢ f￿st
Truste¢s, the Board of Trustees will be comprised of as follows.
The Director
- A Trnstee elected by the members with the rol¢ of S¢cr¢tary
A Truste¢ ¢lect¢d by members with the role of Treasurer
- Up to a maximum of eight additional Trustees elected by members.
- Up to two further Co-opted Trustees who may be appointed by the Board of Trustees.
For the list of current Trustees of the charity, refer to the Legal and Administrative details page.
Central Office Support
Samaritans C¢ntral Offic¢ provides support to th¢ branch¢s, the regional officers and th¢ volunt¢¢r leadership on a
range of issues from caller caTe, telecommunications, statistics, publicity and fundraising, to l¢gal and financial. It
is also responsible for a number of co-ordinating functions such as tbe development and maintenance of Samaritans
national t¢l¢phone number in the UK Samaritans website, research, d¢velopment and evaluation, the annual
conference and governance. It also offers training in effective communications skills to external organisations.
Finance & Infrastructure Support
Branch finances are reviewed at each Leadershipl Truste¢ meeting. The Ccntral Office continues to serve as a
central source of administrative advice and support to the branch¢s, dealing with fmancial, IT, and governance
matters as well as questions on charity law.
Induction and Training of Trustees
Trnstees undertake an online training course relevant to their role and responsibilities and ar¢ awarded a certtficate
on successful ¢ompletion. In addition to this more detailed training and written guidance arc available.
Risk Management
Th¢ Branch Trustees acknowledge their responsibility to assess and manag¢ the risks that the Branch faces and to
review them at least annually.
The Branch op¢rat¢s a comprehensive annual planning and budgeting process, which is approved by the Leadership
Team and Trust¢es. Theie is a system of financial reporting that compares actual results against budget to enable
corr¢ctiv¢ action to be taken as and when appropriate.
The Branch operates a comprehensive annual planning and budgeting process, which is approved by the Leadersbip

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
REPORT OF THE TRUSTEES (Cont'd)
FOR THE YEAR ENDED 31 MARCH 2024
Team and Trustees. There is a system of financial reporting that compares actual results against budget to enable
corrective action to be taken as and when appropriate.
Structure, Governance & Management of the National Organisation
Samaritans nationally is a charitable company limited by guarantee. It was incorporated as a company on I l April,
1963. having been founded by the Late Prebendary Dr Chad Varah CH CBE on 2 November, 1953.
In addition to the charitable company, the organisation as a whole includes 201 Samaritans brancbes operating in
the United Kingdom, the Republic of Ireland, the Channel Islands and the Isle of Man. Branches are unincorporated
charitable trusts, each of which is a sepaiate charitable organisation.
Through branch volunt¢¢rs Samaritans provides confidential emotional support 24 hours a day, seven days a week.
Governance Arrangements
Samaritans nationally is governed by its Memorandum and Articles of Association, adopt¢d at an EGM on
28 January, 2006. Minor amendments to the Articl¢s were made in July 2007, January 2009 and July 2011. The
governing body is the Board of Trustees, who are also Directors of tbe Company. Two-thirds of the Trustees must
be Samaritans volwit¢¢rs.
The Board is advised by the Council of Samaritans. Membership of the Council of Samaritans comprises a
representative from each Samaritans branch, a Regional {Non-Executive) Director from each of the 13 operational
regions and the Chair. The R¢gional Directors are the eyes and ears of the Board of Trustees in the wider
organisation and play a vital role in supporting branches and ensuring the implementation of Samaritans, policies.
The Chair of the Council is also the Chair of the Board of Trustees and is elected by the Council. The Board meets
at least six times a year. The Council meets tsvice a year, to advise and guid¢ the Board of Trustees on key policy
issues and to act as a channel of communication between the Board and branches. The Board reports to Council
annually on its activities and provides an update and review of the Company's strategic plan.
An Audit and Risk Committee operates as a fornial advisory committee to the Board and has two main roles:
To satisfy the Board that external and internal audit systems are in place and operating effectively
To satisfy the Board that there is a robust and effective risk management strategy for
the organisation
The committee meets at least three times a year. The committee chair attends Council meetings and reports to
members.
Although the Trustees are responsible for directing the affairs of the charity, the size of the organisation means that
much of the operational activity is delegatcd to appropriate committccs, working groups, volunteers and, through
the Chief Executiv¢, to staff. However, signifjcant matters specifically reserved for the Board's decision and
annot bc delegated. These include the strategic direction of the charity, the approval of key polici¢s (following
consultation with the Council of Samaritans), the approval of operational plans and budgets, operational cxpansion
into new activities or gcographical areas and any other matter having a material impact on Samaritans, financial
position, strategy. reputatlOD or risk profile.
Subject to the above, the Chi¢f Executive and delegated staff are able to approve routllle contracts, authorise
expenditure and recruit staff in a manncr consistent with the organisation's strategic direction and in line with
annual budgets previously approved by the Board.
Governance Review
In 201011 I the Board of Trust¢es initiated a review of th¢ prevailing governance arrangements. In addition to

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
REPORT OF THE TRUSTEES (Cont'd)
FOR THE YEAR ENDED 31 IVIARCH 2024
assessing the general effectiveness of governance structures, th¢ r¢view focused on the role of nations and regions.
As a result of the review a number of changes to the governance arrang¢ments were made in 2011112. These
included-
Establishment of a Nominations Con]mittee which is accountable to the Council of Samaritans and which
is a formal advisory Committee of the Board of Trust¢¢s. This committe¢ is responsible for identifying,
reviewing, proposing and ratifying candidates for key governance and leading volunteer roles.
Plans to set up a Quality and Compliance Committee.
Creating National Boards in Scotland (Samaritans in Scotland) and Wales (Samaritans Cymru Board).
These Boards have a clearly defined leadership role supporting staff and volunteers to deliver Samaritans
strategy as well representing Samaritans in their nation.
Appointment of Trustees and Members of Committees
The Chair of the B0￿d of Trustees, who is also the Chair of the Council of Samaritans, is ¢lect¢d by members of
the Council. The other members of the Board of Trust¢¢s are appointed by the Nominations Committee which
comprises th¢ Chair, three Ttustees appointed by the Board of Trustees and three Samaritans elected by Council.
Trustees serve an initial terni of thre¢ years and a maximum of six years in aggregate. The Chair serves up to eight
years where slhe has already served as a Trnstee prior to hislher appointment as Chair.
With regard to the Audit and Risk Committee. the Board of Trustees appoints two of its members and three are
elected by the Council of Samaritans. The Honorary Treasurer is an ¢x-officio memb¢r of the committee with a
further m¢mber as an external expert appointed by the Board.
Induction and Training of Trustees
Following appointment, each Trustee undertakes a fomlal induction programme. The programme is more extensive
for those Trustees who are not cuffently Samaritans volunteers and includes a guide to the Vision, Mission and
Values of the organisation, the Charity's gOv￿ning document and the way the central ch￿lty links in with the 201
autonomous branches. New Trustees are encouraged to attend regional and branch m¢etings to increase their
understanding of the organisation and current issues. Arrangements are also made for Trustees to visit the charity's
Central Office to b¢tter understand the services it provides and to meet staff. Briefing papers are given to Trustees
on key issues of concern to the organisation. Training is given to Truste¢s on their forn￿1 legal responsibilities.
Trustees are made aware of other sources of inforn]ation, guidance and best practice to be effective in their role.
Risk management
Trustees acknowledge their responsibility to assess and manage risks that the organisation faces and to review them
at least annually. However, such systems can only provide r¢asonabl¢ and not absolute assurance against errors,
fraud, operational failures and the impact of external events. The clwity operates a comprehensive annual planning
and budgeting process approved by the Board of Trustees. Th¢r¢ is a system of financial reporting to the Board that
compares actual results against budget to enable cO￿¢¢t1Ve action to be taken as appropriate. The charity has also
developed non-financial key perforniance indicators to provide a more extensive assessment of its effectiveness in
meeting its aims.
One of the responsibilities of the Audit and Risk Committee is to review the organisation's risk management
strategy and action plan. It reviews risk management at each of its meetings and once a year focuses attention
specifically on assessing major risks fac¢d by the organisation and r¢vi¢wing mitigating actions.
Samaritans Group - The Samaritan Enterprises Ltd
The Company owns IOOO/o of the shares in Th¢ Samaritan Enterprises Ltd. The object of the company is to trade as
a general commercial company to procure surylus income foT th¢ ultimate benefit of the Charity.
Samaritans Ireland
Samaritans Ireland is an Irish company incorporated under the Companies Act 1963 to 2006 on 07 D¢c¢mber 2007.

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
REPORT OF THE TRUSTEES (Cont'd)
FOR THE YEAR ENDED 31 MARCH 2024
It is a company limited by guarantee and docs not have share capital. It is governed by a Memorandum and Articles
of Association which weTe created during the incorporation. Due to the bigh dc￿ee of influence that Samaritans
exercises over the board and activities of Samaritans Ireland, the company's finances ar¢ consolidated in line with
all applicable standards.
FINANCIAL REVIEW
The attached accounts (pages 12 to 20) cover the Coleraine & District Sanwitans Branch for the year ended 31
March 2024.
For the Independent Examiner's Report, please refer to page I l.
Results
The Statement of Financial Activities for the year ended 31" March 2024 shows an operating surplus of £398 (2023
operating deficit of £3,451).
Principal Funding Sources and Analysis of Expenditure
Income resources in total were £34,950 (2023 - £32,741).
Resources expended on Charitable Activities in the peTiod £34,552 (2023 - £36,192).
Reserves
The reserves of the Charity are included at note l O, in the notes to the Financial Statements.
Investment Policy and Perfomance
The Charity maintains deposit accounts and reviews the appropriateness of the interest rates to ensure maximisation
of the interest received from these investments and adhering to the low risk strategy adopted in this area of the
Branch financ¢s.
Int¢r¢st received during the year was £354 (2023 - £230).
Balanee Sheet and Cash Flow
Th¢ Charity's balance sheet can be reviewed on page 13, and shows net assets at 31" March 2024 of £155,730
(2023 £155.332).
ACHIEVEMENTS AND PERFORMANCE
Coleraine and District Samaritans has been in existence for the past 53 years.
The Branch has maintained a good level of enthusiasm and con]mitment, reminiscent of the pre Covid era. We have
completed a good lev¢1 of service to our callers through our telephone and ¢mail service. Unfortunately, we have
not achieved a face-to-face service within the branch.
Historic issues with our broadband connection hav¢ been resolved during th¢ year reducing communication
frustrations for our callers and volunteers.
Our premises are in a good standard of r¢pair with all statutory inspections conducted in accordance with Health
and Saf¢ty regulations. Legal r¢turns to Samaritan and regulatory bodies hav¢ been submitted.
Building issues identified as substandard have been attended to with plans to improve the doors to the rear of the
premises. Carpeting and r¢painting works hav¢ been implemented throughout the building to maintain a high level
of comfort for the users. Volunteer security entering and leaving 20 Lodg¢ Road has been examined with plans
drawn up to improve same over the coming months.

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
REPORT OF THE TRUSTEES (Cont'd)
FOR THE YEAR ENDED 31 MARCH 2024
Sound issues within the duty room have b¢en examined and deemed requiring Urgent action. Suitable contractors
have been identified to come on-site with the aim of instituting a plan for iemedial works.
Legal requiretnents in relation to vetting of all our volunteers in accordance with Samaritan Regulations were
completed during the year. There arc no outstanding cases.
The Branch has conducted numerous outreach activities with various organisations within our ar¢a. This includes
religious organisations, the University, Rotary Clubs, Masonic Organisation and the retir¢d. We have progressed a
successful Cngagement Programme with several sch(M)Is, in particular th¢ 6th forn] community. Our aim is to
increase Samaritan engagement with tbe marginalis¢d, vulnerable and disadvantaged members of our community.
As a Branch w¢ have enjoyed several Volunteer events during the year, including talks from the police, visits from
the Mayor, Festival Branch and a branch BBQ. It is a desire to have more community-based speakers visit the
branch.
Branch Finances have been maintained throughout the year with our Branch meeting stringent Samaritan
regulations. We had a success￿1 Christmas vigil supported by our community which realised substantial monies.
Other sources of income included several events organised by the volunteers, donations from famili¢s, community
organisations, churches, bequeathed benefactors and friends of Coleraine Samaritsns. At a tilne of ¢conomic
decline there can bc no place for complacency.
Training and Recruitment programmes have been completed with pace throughout the year. This included a Branch
Mini Training Conferen¢¢, Ongoing Mandatory Training, training on mental health and llew volunte¢r training. At
a time when recruitment has been challenging the branch must look for innovative ideas to expand our numbers.
The Listening scheme at Magilligan Prison and our relationship with the Prison has been revitalised and enhanced
to make it fit for the future. The scheme has mov¢d from the precarious position of one volunteer to a team of
thirteen actively supporting the prison population. Samaritans have been re-embraced by management and invited
to participate in the health and wellbeing events at the prison.
TRUSTEESI RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
The charity trustees (who are also directors for the purposes of company law) are responsible for preparing a
trustees. annual report and financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair
view of the state of the affairs of the charitable company and of thc incoming resources and application of
resourc¢s for that period. In preparing the financial statements, the tNstees are required to:
Select suitable accounting policies and then apply them consistently.
Obs¢rve the methods and principals in th¢ Chariti¢s SORP;
Mak¢ judg¢m¢nts and ¢stimat¢s that are r¢asonabl¢ and prudent;
State whether applicable UK accounting standards have b¢¢n followed, subject to any material departures
disclosed and explained in the financial statements. and
Prepare the financial statements on the going concern basis unless it is inapproprÉat¢ to presume that the
charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with r¢asonabl¢ accuracy at any
time the financia.1 position of the charity and to enable them to ensur¢ that the financial stat¢m¢nts comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking
reasonable steps for the prevention alld detection of fraud and other irregularities.

COLEII4INE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
REPORT OF THE TRUSTEES (Cont'd)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees are responsible for the maintenance and integrity of the corporate and financial information included
on the charitable company's website. Legislation in the UK governing the preparation and dissemination of
financial statem¢nts may diff¢r from legislation in other jufibdictions.
BASIS OF FINANCIAL STATEMENTS
The financial statements have bcen prepared in accordanc¢ with the accounting policies set out in notc I to the
financial statem¢nts and comply with the charity's governing document, the Companies Act 2006 and "Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial R¢porting Standard applicable in the UK and Republic of treland (FRS 102)" (as
amended for accounting periods commencing l January 2016).
RISK MAINAGEMENT
The Trustees acknowledge their responsibility to assess and manage the risks that the charity faces and to Teview
them annually. However, such systems can only provide reasonable not absolute assurance against errors, fraud
and operational failures.
The charity operates an annual planning and budgeting process, which is approved by the Trustees. There is a
system of fitVdn¢ial reporting to th¢ Trustees that compares actual results against budget to enable corrective action
to be taken as and when appropriate, The Truste¢s are r¢sponsible for ensuring that the charity has a sound system
of internal financial control, to safeguard its assets and funds, and to give assurance that its policies are
implemented and its aims and objectives are met. For reasons of cost and practicality, the system of internal
financial control is intended to manage rather than ¢liminat¢ risks and to giv¢ r¢asonable assuranc¢ rath¢r than
absolute assurance.
Truste¢s are required to identity and analyse risks relevant to their responsibilities, assess them according to
potential impact on the charity and their likelihood of ocCu￿ence and report on procedures which ar¢ in place, or to
be put in place, to manage the risks. Trustees have undertaken a Risk Assessment programme which examined the
major risks which the Charity faces and sets out a Risk Management system which details the steps to be taken so
as to less¢n the identified risks. The Trustees ex¢rcis¢ their responsibilities tl)mugh the Leadership Team/ Trustee
meetings.
Statement as to disclosure to our independent examiners
In so far as the tn￿tee8 are aware at the time of approving our trnstees, annual report..
Thcrc is llo relevant inforniation, being infonnation needcd by the independent examiner in connection
with preparing their report. of which the independent examiner is unaware" and
The trustees, having made enquiries of fellow directors that they ought to have individually taken, have
¢ach takcn all steps that they are obliged to take as a dircctor in order to make themselves awarc of any
relevant accounting inforniation and to establish that the independent examiner is aware of that
inforniation.
By order of the board of trustees
Thi8 report was approved by the Trustees on 27 August 2024 and is signed on their behalf byg
Mr K Bleakley
Director
Mrs MB Mcmahon
Treasurer
10

COLERAINE & DISTRICT
SAIIIARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
INDEPENDENT EXAMINER'S REPORT
Independent Examiner's Report to the Trustees of Coleraine & Distrlct Samaritans
We report on the accounts of the charity for the y¢ar ended 31" March 2024 which are set out on pages I to 20.
Respective responsibilities of trustees and independent eLqmlner
The charity's trustees (who are also the directors of Coleraine & District Samaritans for the PUTPOS¢S of company
law) are r¢sponsible for the preparation of the accounts under section 63 of the Chariti¢s Act (Northern Ireland)
2008. The charity's committee consider that an audit is not required for this year and that an independent
examination is needed.
It is our responsibility to..
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general directions given by the Charity Commission for Northern
Ireland under section 65(9)(b) of the Charities Act
state whether particular n]atters have come to our attention.
Basis of independent examiner's report
W¢ have examined your charity accounts as required under section 65 of th¢ Charities Act and our examination
was carried out in accordance with the general directions given by th¢ Charity Commission for Northern Ireland
under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by
the charity and a comparison of Ihe accounts presented with thos¢ r¢cords. It also included consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity trust¢¢s concerning such
matters.
The procedures undertaken do not provide all the eviden¢¢ that would be r¢quircd in an audit, and consequently no
opinion is given as to whether the accounts present a '*rue and fair vi¢w" and the report is limited to those matters
set out in the statement below.
Our role is to state whether any material matters hav¢ come to our attention giving us cause to believe:
Thal accounting records were not kept in accordance with section 63 of the Charities Act
Thal the accounts do not accord with those accounting records
Thal the accounts do not comply with the accounting requirements of the Charities Act
That th¢r¢ is further infom]ation n¢¢ded for a proper understanding of the accounts to b¢ r¢ach¢d.
]tndependent examiner's statement
We have completed our examination and have no concerns in respect of the matters ( l) to (4) listed above anlt in
onnection with following the Directions of the Charity Commission for Northern Ireland, we have found no
matters that require drawing to your attention
David Mcmullan & Co Ltd
Chartered Accountants
l Ballyk¢nv¢r Road
Stranocum
Ballymon¢y
Co Antrim
BT53 8PZ
2Th August 2024

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
STATEMEIYT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Funds
Designated
Funds
Restricted
Funds
Total
Funds
2024
Total
Funds
2023
Note
Income and
endowments from:
Donations, legacies &
Fundraising
Investments
34,596
354
34,596
354
32,511
230
Total
34,950
34,950
32,741
Expenditure on:
Charitable activities
34J14
238
34,552
36,192
Net incomel
(expellditure)
636
(238)
398
{3,451)
Net movement in
funds
636
(238)
398
(3,451)
Reconciliation of
funds:
147,424
7,908
155,332
158,783
Total funds brought
fonvard
Total fLwds carried
forward
148,060
7,670
155,730
155,332
The statement of financial activities has becn prepared on the basis that all operations are continuing operations.
There are no recognised gains and losses other than those passing through the statement of financial activities.
The notes on pages 14 to 20 forni part of thes¢ financial statements and should be rcad in conjunction therewith.
12

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
BALANCE SHEET
AS AT 31 MARCH 2024
NOTES
2024
2023
TANGIBLE FIXED ASSETS
47,835
51,452
CURRENT ASSETS
Debtors & Prepayments
Bank Current Account
Bank Reserve Account
59,657
80,481
108 952
107 140
CURRENT LIABILITIES
Creditors: amounts falling due
in one year
NET CURRENT ASSETS
107 895
103 880
TOTAL CURRENT ASSETS
155,730
155.332
LESS: CREDITORS DUE AFTER
MORE THAN ONE YEAR
NET ASSETS
155 730
155 332
FUNDS:
Unrestricted Funds
Designated Funds
TOTAL FUNDS
io
148,060
147,424
155 730
155 332
The financial statements were approv¢d by the trnstees on 27 August 2024 and are signed on its behalf by•
Mr K Bleakley
Director
Mrs MB Mcmahon
Treasurer
The notes on pages 14 - 20 forn] part of these financial statements and should be read in conjunction therewith.
13

COLERAIIYE & DISTRICT
SAMAIUTANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
ACCOUNTING POLICIES
Charity information
Colcraine & District Samaritans is a private company limited by guarantee incorporated in Nortbern Ireland.
The registered office is 20 Lodge Road, Coleraine, Co. Londonderry, BT52 INB.
1.1 Accounting convention
The fillancial statements have been prepared in accordance with applicable accounting standards and under
the historical cost convention with the exception of properties which, under the transitional provisions of FRS
15 - Tangible Fixed Assets, remain included at their 1998 valuation.
The financial statemellts have been prepaT¢d in accordance with the Charity's Trust Deed. the Charities Act
(Northern Ireland) 2008 and "Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to Chariti¢s preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing
frotn l January 2016). The Charity is a public benefit entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin I not to prepare a Statement of Cash Flows.
The principal accounting polici¢s adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity
has adequate resources to continue in operational ¢xist¢nc¢ for the for¢seeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statcments.
1.3 Charltable funds
Unrestricted Funds are general funds which are available for use, at the discretion of the Trustees, in
furtherance of the objectives of the Charity and have not been designated for other purposes. Designated
fimds comprise unrestricted fi￿dS tbat have been set aside by the Trustees for particular PUTposes.
Restrieted Funds are funds that are to be used in a¢¢ordanc¢ with sp¢cific restrictions imposed by donors or
that have been raised by the charity for a particular purpose.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any perforniance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of
the donation, unless perfonnance conditions require defe￿al of the amount. Income tax recoverable in relation
to donations reccivcd undcr gift aid or deeds of covenant is recognised at the time of the donation.
Legacies ar¢ r¢cognis¢d on receipt or othenvise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent
asset.
Donated goods or services are included at the value to the charity where this can be measured and quantified.
Grants, where these are related to perfomanc¢ and specific deliverables, they are ac¢ount¢d for as the Charity
earns the right to consideration by its perforn]an¢e. Where income is received in advance, its recognition is
def¢￿ed and included under liabilities. Where cntitlement occurs before income is received, the income is
accrued.
14

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
NOTES TO THE FINIINCIAL STATEMENTS (Cont'd)
ACCOUNTING POLICIES (Continued)
Grants are included in incoming resources when these are received. except as follows"
When donors specify that donations or grants given to the charity must b¢ used in future accounting
periods, the income is d¢ferred until these periods.
When donors impos¢ conditions which have to be fuEfill¢d before the charity becomes entitled to use
such income, th¢ income is deferr¢d and not in¢lud¢d in incoming r¢sourccs until the preconditions
for use have been met.
When donors specify that donations and grants are for a specific purpose, th¢ income is recognis¢d in
the statement of financial activities in the period in which the specific expenditure is recognised so as
to present a true and fair view in the financial statements.
Interest r¢ceivable is recognis¢d in the period to which it relates.
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it
is probable that a settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is account¢d for in the fmancial statements on an accruals basis and has been classified under
headings that aggregate all costs related to that category. Wher¢ costs cannot be directly attributed to
particular headings they have b¢en allocated to activities on a basis consistent with the use of th¢ resource.
The following specific policies apply to categories of expenditure.
Direct charitable expenditure
Direct charitable expenditt￿e comprises th¢ costs of the activities dir¢ctly related to the obj¢ctives of the
Charity.
Fundraising & publicity costs
Fundraising costs are those costs incurred in seeking voluntary contributions. Publicity costs are costs
incurred in increasing publicity of the Brancb in the furtherance of its objectiv¢s.
Management & administrative costs
Management & administrative costs are the costs associated with the governance arrangements of the Charity,
which relate to the general running of the Charity as opposed to thos¢ costs associated with ￿ndraising or
direct charitable activities. Included within this category are costs associated with the stratsgic as opposed to
the day to day management of th¢ Charities activities.
Premises overheads
Premises overheads ar¢ aggregated and allocated to the various functional activities of the charity on a
percentage basis d¢t¢nnined by the Trustees and disclosed in note 2.
Depreciation
Please refer to note 1.6.
1.6 Tangible fixed assets and depreciation
D¢pr¢ciation is provided on all tangible fixed assets at rates calculated to write off the cost lcss estimated
residual value of each asset over its expected useful life as follows.
- Freehold propety
2 % Straight line
- Property Fixtures & Fittings
I 00/0 Straight line
- Office equipment, furniture and computers
250/0 Straight line
15

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS (Cont'd)
ACCOUNTING POLICIES (Contlnued)
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short tenn liquid
investm¢nts with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Financial Instruments
The Charity has el¢cted to apply the provisions of Section I I 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its f￿anCIal instruments.
Financial Instruments are r¢cognised in the Charity's balance sheet when the charity b￿OrneS party to the
contractual provisions of the instrument.
Financial assets and liabiliti¢s are offset, with thc net amounts presented in the financial statements, when
there is a legally enforceable right to set off the rc¢ognised amounts and therc is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financi81 assets
Basic financial assets which include debtors and cash and bank balances, are initially measur¢d at transaction
price including transaction costs and are subsequently carried at amortised cost using the effective interest
method unless the arrangement constitutes a financing transaction, where the transaction is measured at the
present value of future receipts discounted at a market rate of interest. Financial assets classified as receivable
within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price
unless the amgement constitutes a financing transaction, where the debt instnunent is measured at the
present value of the future payments discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised.
Debt instruments are subsequcntly catried at amortised cost, using the effectiv¢ interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Dereeognition of financial IAabilitles
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.9 Taxation
No provision is required for taxation as the company is defined as a charity for taxation pu￿Oses.
16

COLERAINE & DISTIUCT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST Tr￿RCH 2024
NOTES TO THE FINANCIAL STATEMENTS (Cont'd)
Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estin￿teS and assumptions about the carrying amount of assets and liabilities that ar¢ not readily apparent
from other sourc¢s. The estimat¢s and associated assumptions are bas¢d on historical experience and other
factors that are consider¢d to be relevant. Actual results may differ from these estimates.
Th¢ estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
¢stimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations, legacies & fundraising
Unrestricted
Funds
Deslgnated
Funds
Restricted
Funds
Total
Funds
2024
Total
Fullds
2023
Donations (Inc. Gift Aid)
Fundraising
Other Income
27,576
7,002
18
34,596
27,576
7,002
18
34,596
19,843
12,068
600
32,511
Investment fineome
2024
2023
Bank interest
354
230
17

COLERAILYE & DISTRICT
SAMARITANS
FIIYANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS (Cont'd)
Expenditure on charitable actlvltfies
Restricted
Funds
Designated Unrestrleted
Funds
Funds
Total
2024
Total
2023
Notes
Direct charitable expenditure
Volunteer training & support
Volunteer travel expenses
Volunteer recruitment
Prison expenses
Outreach expenses
Director's Expenses
Advertising & publicity
Share of premises olh¢ads
407
161
407
161
1,247
771
1,000
126
771
1,000
126
280
183
546
523
16,256
16,446 14,698
17282 18,916 17,472
190
190
Fundraising & publiclty costs
Fundraising expenses
Advertising & publicity
Share of pretnises olheads
I,iio
I,iio
405
523
1,837
2,765
24
24
2,032
3,147
2,056
3,171
Management & administration costs
Postage, printing & stationery
Bank charg¢s
AGMlbranch meeting costs
Professional fees
Statutory fees
Sundry expenses
Contributions to general offic¢
Share of premises olheads
181
73
190
750
35
275
8,903
181
73
190
750
35
275
8,903
1,995
67
279
750
35
1.223
9,769
1,837
12,439 12,463 15,955
24
24
TOTAL RESOURCES
EXPENDED
238
34,313 34,551 36,192
Premises Overheads
Total
2024
Total
2023
Water, light and heat
Repairs and renewals
Cleaning and housekeeping
Office telephon¢ and fax
Insurance
Depreciation
2,232
7,743
1,492
1,428
3,018
4,406
20J19
2,897
6,570
1,818
1,053
1,389
4,401
18,128
18

COLEII4INE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS (Cont'd)
Allocated to:
Direct charitable expenditure (80 /0)
Fundraising and publicity (l O /0)
Management and administration (I 00/0
16,255
2,032
2,032
14,502
1,813
1,813
20J19
18,128
Tangible fixed assets
Office
Equipment
Furniture and
Computers
Freehold
Property
Total
Cost
At l April 2023
Additions
30,224
1.027
104,994
135,218
1,027
At 31 March 2024
31,251
104,994
136,245
Depreciation
At l April 2023
Charge for the period
27.356
2,610
56,410
2,035
83,766
4,645
At 31 March 2024
29,966
58,445
88,411
Net book value
At 31 March 2024
2,868
48,584
47,834
At 31 March 2023
2,868
48,584
51,452
The title to the freehold propety is held by Coleraine & District Samaritans.
Debtors
2024
2023
Prepayments and accrued income
Creditors: amounts falling due withln one year
2024
2023
Creditors and accruals
1,058
3,260
19

COLERAINE & DISTRICT
SAMARITANS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS (Cont'd)
io.
Reconciliation of Movement in Funds
Restricted
Funds
Designated Unrestricted
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Balance at l April 2023
Surplus/(Dcficit) for year
7,908
238
147,424 155,332 158,783
636
398
3,451
Balance at 31 March 2024
148 060 155,730 155,332
11.
Trustees, remuneration and expenses
None of the charity's trustees were directly or indirectly r¢munerated in anyway (2023 NIL)" no
cxpenses (otbcr than reimbursement for expenses InCu￿¢d on behalf of the charity) were paid to any of
the trustees Ill respect of Management Committee activities (2023 - NIL).
12.
Indemnlty Insurance
The Samaritans has professionally affected indemnity inswan¢¢ to protect employees, trustees, directors
and oth¢r volunteer members of all Samaritan branches.
13.
Income Source
The Branch is reliant on and very grateful for the fmancial support which it receives from the wider
commiinity. In addition to the regular monthly contributions to the branch from Claire Sugd¢n, Barbara
Flinn and Paul Leighton the Branch has also received donations from many community origanisations
and from numerous individuals t}￿Ough0ut the year.
20