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¢ fst 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 B0d 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 gOvning document and the way the central chlty 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 forn1 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 dcee 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 success1 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 ocCuence 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 tntee8 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