N.I. CHARITY NO- 106792 COMPANY NO - N1644606 COLEIL41NE & DISTRICT SAMARITANS (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 CONTENTS PAGE Cont¢nts Legal & Administrative Details 4- 11 Report of the Trustees 12 Independent Examiner's Report 13 Statement of Financial Activities 14 Balance Sh¢et Notes to the Financial Statements
COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 LEGAL AND ADMINISTRATIVE DETAILS LEGAL STATUS Coleraine & District Samaritans is a Charity registered with the Charities Commission for N. Ireland (Charity Registration No. 106792) and is a Charitable Incorporated Company Limited by Guatantee (Company number N1644606). Th¢ Charity is affiliated to the widcr Samaritans Organisatloll which was incorporated under the companies Act 1948 on I l April 1963 and is a company limited by guarantee not having a share capital. REGISTERED OFFICE 20 Lodgc Road Colerain¢ Co. Londonderry N. Ireland BT52 INB TRUSTEES The Trust¢¢s of the charity are also the serving Directors of the Charitable Company and are as follows. H Sinclair N McErl¢an K Bleakley MB Mcmahon (Treasurer) A Mcwilliarns E Small M Timoncy J Spenc¢ (Appointed 27 August 2024) A Millar (Appointed 27 August 2024) C Liken (Resigned 27 August 2024) D McKeown Oiesigned 27 August 2024) COMPANY SECRETARY C W Mccorniick (Appointed 27 August 2024) INDEPEINDENT EXAMINER David Mcmullan & Co Limited Chartered Accountants Kenver House l Ballykenver Road Stranocum Ballymon¢y Co. Antrim N. Ir¢land BT53 8PZ BANKERS Danske Bank 22 The Diamond Colerain¢ Co. Londonderry N. Ireland BT52 IDE
COLEIL4INE & DISTRICT SAMARrrANS FINANCIAL STATEMEDITS FOR THE YEAR ENDED 31ST MARCH 2025 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees pleased to present their annual Trust¢¢s' report together with th¢ 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 in note I to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accountillg and Reporting by Charities.. Statement of Recoll)m¢nded Practice applicable to charities preparkng their accounts in accordance with the Financial Rortillg Standard applicable ID the UK and Rq)ublic of Ircland (FRS 102)" (as amended for accounting periods comm¢ncing 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 receive confidential emotional support at any time of the day OT night in order to improve their ¢motional h¢alth and to reduce th¢ incidence of suicide. To promot¢ a better undStanding in society of suicide, suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health. and To collaborate with and support the Combined Central Charity and its affiliated branches ill fulfilling thesc objects. Samaritans vision is for a society in which: Few¢r people di¢ by suicide. Samarfitans mission is to". make sure there's someone there for anyone who needs someone. give people ways to cope and the skills to be there for others. campai] 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, Irust, aspirational and respect. Listening Confidentiality Non-judgemental People making their own decisions Human contact STRUCTURE, GOVERNANCE AND MANAGEMENT Incoryoration Coleraine & District Samaritans is a charitable incorporated company governed by its Articles of Association and is a registered charity in Northcrn treland (Charity Rcgistration No. 106792). The charity is a registercd affiliate branch of the Samaritans Central United Kingdom and Ireland Chlty (Registered Clwity 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 the charity's memb¢TS. Through its members tb¢ charity provides telephone, email, web chat, and face to face support $iCeS to individuals (Call¢rs and Visitors) who are experiencing many forms of distress. Samaritans are recruited from suitable persons from the community who undergo careful selertion and training
COLERAINE & DISTIUCT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 REPORT OF THE TRUSTEES (Cont'd) FOR THE YEAR ENDED 31 MARCH 2025 within guidelines provided by the Samaritan's Central Charity (which provides guidance and support to all Samaritan branches). CoIeraine & District Samaritans have no paid employees. akR filnctions of the branch are carried out by volunteers. Branch Management The Trustees, of which the Director is one, have the overall responsibility for the management of the buskness of thc cbarity, its property and affairs. The Director is appointed by the Trustees after consultation with the brallch members and the Regional Representative. Thc Branch Dircctor is rcsponsiblc for thc day-to-day conduct and managcmcnt 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 Trnstees) to provide support in his /her role. This Leadership Team, along with the Trustees will meet on a regular basis to monitor the perforniance of the branch and initiate programmeslactions as nec¢ssary. The Board of Trustees may also meet independently if they so desire. Appointment of Trustees and Board Members Therc must be at minimum of thrce and a maximum of thirteen Trustees. Following thc retirement of the first Trustees, the Board of Trustees will be comprised of as follows. The Director - A Trustee elected by the members with th¢ role of Secretary - A Trnstee elected by members with the role of Treasurer - Up to a maximum of eight additional Trustees elected by members. - Up to two further co-opted Trustces who may be appointed by the Board of Trustees. For the list of CUTrent Trnst¢es of the charity, refer to the Legal and Administrative details page. Central Office Support Samaritans Central Office provides support to the branches, the regional Offic and the volunteer leadership on a range of issues from caller care, telecommunications, statistics, publicity and fimdraising, to legal and financial. It is also responsibl¢ for a number of co-ordinating functions such as the development and maintenance of Samaritans national telephone number in th¢ UK, Samaritans website, r¢search, developm¢nt and evaluation, the annual conference and governance. It also offers training in effective communications skills to ¢xt¢rnal organisations. Finance & Infrastrncture Support Branch finances are reviewed at each Leadership/ Trnstee meeting. The Central Office continues to serve as a central source of administrative advice and support to th¢ branches, dealing with financial, IT, and governance matters as well as questions on charity law. Induction and Training of Trustees Trustees undertake an online training course relevant to their role and responsibilities and arc award¢d a certificate on successful compl¢tion. In addition to this more detailed training and written guidance are available. Risk Management The Branch Trustees acknowledge their responsibility to assess and manage thc risks that the Branch faces and to review th¢m at least annually. The Branch operates a comprehcnsive annual plat)ning and budgeting process, which is approved by the LeadeTship Team and Trnstees. There is a system of financial reporting that compares actual results against budget to enable correctiv¢ action to be taken as and when appropriate. The Branch operates a comprehensive annual planning and budgeting process, which is approv¢d by the L¢adership
COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 REPORT OF THE TRUSTEES (Cont'd) FOR THE YEAR ENDED 31 MARCH 2025 Team abd Trustees. Th¢r¢ is a system of financial reporting that compares actual results against budget to enable corrective actioll to bc taken as and when appropriate. Structure, Governance & Management of the Natfional Organfsation Samaritans nationally is a charitable company limited by guarant¢e. It was incorporated as a company on I l April, 1963. having been founded by the Late Prebendary Dr Chad Varah CH CBE MA on 2 November, 1953. In addition to the charitable company, the organisation as a whole includes 201 Samaritans branches 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 separdte charitable organisation. Through branch volunteers Samaritans providcs confidential emotional support 24 hours a day, seven days a week. Governance Arrangements Samaritans nationally is governed by its Memorandum and Articles of Associatioo adopt¢d at an EGM on 28 January, 2006. Minor amendments to the Articles were mad¢ in July 2007, January 2009 and July 2011. The governing body is the Board of Trustees, who are also Directors of the Company. Two-thirds of the Trustees must be Samaritans volunte¢rs. The Board is advised by th¢ Council of Samaritans. Membership of the Council of Sarnaritans comprises a repr¢sentative from ¢ach Samaritans branch, a Regional (Non-Executive) Director from ¢ach of the 13 operational regions and the Chair. The Regional Directors arc 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 twice a year, to advise and guide th¢ Board of Trustees on key policy issues and to act as a ¢lLannel of communication between the Board and branches. The Board reports to Council annually on its activities and provides an update and r¢vi¢w of the Company's strategic plan. An Audit and Risk Committee operates as a forn]al 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 ¢ff¢ctive risk management strategy for the organisation The committee meets at least three times a year. The committee chair attends Council meetings and reports to mcmbers. Although the Trustees are responsible for directing the affairs of the charity, the size of the organisation means that mucb of thc operational activity is delegated to appropriate committees, working groups, volunt¢ers and, througb the Chief Executive, to staff. How¢ver, significant matt¢rs are specifically reserved for the Board's decision and cannot be delegated. These include the strategic direction of the charity, the approval of key policies (following consultation with the Council of Samaritans), the approval of operational plans and budgets, Operatiotl expansion into new activities or geoaphIcal areas and any other matter having a material impact on Samaritans, fmancial position, strategy, reputation or risk profile. Subject to the above, th¢ Chief EXUtive and delegated staff are abl¢ to approve routine contracts, authorise expenditure and recruit staff in a manner consistent with the organisation's strategic direction and in line with annual budgets previously approved by the Board. Governance Revie In 2010111 the Board of Trustees initiated a review of the prevailing governance arrangements. In addition to
COLERAINE & DISTRICT SAMARtTANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST NRCH 2025 REPORT OF THE TRUSTEES (Cont'd) FOR THE YEAR ENDED 31 MARCH 2025 assessing the general effectiveness of governance strnctures. the review focused on the role of nations and regions. As a result of the review a numb¢T of changes to the gov¢rnanc¢ arrangements were made in 2011112. These included.. Establishment of a Nominations Committee which is accountable to the Council of SaT[ltan$ and which is a fornial advisory Cornmittee of the Board of Trnstecs. This committ¢¢ is rcsponsibR¢ for identifymg, reviewing, pri)posing 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 Crll Board). Th¢s¢ Boards have a clearly d¢fin¢d leadership role supporting staff and volunteers to deliver Samaritans strategy as well r¢pr¢s¢nting Samaritans in their nation. Appointment of Trustees and Members of Commfittees The Chair of the Board of Trustees, who is also th¢ Chair of the Council of Sanwitans, is elected by members of th¢ Council. The other m¢mbers of the Board of Trustees are appointed by the Nominatio]Js Committ¢e which comprises the Chair, three Trustees appointed by the Board of Trustees and three Sanwitans elected by Council. Trustees serve an initial terni of three years and a maximum of six y¢ars in aggr¢gate. The Chair serves up to eight years where s/he has already served as a Trnstee prior to his/her appointment as Chair. With regard to the Audit and Risk Committ¢¢, the Board of Trustees appoints two of its members and three are elected by the Council of Samaritans. The Honorary Trcasurcr is an ¢x-officio member of the con]mitt¢¢ with a further member as an external expert appointed by the Board. Induction and Training of Trustees Following appointrnent, each Trustee undertakes a fornial induction programmc. The programme is more extensive for those Trustees who are not currently SamaTitans volunteers and includes a guide to the Vision, Mission and Values of the organisation, the Ch]ty's governing document and the way the central charity links in with the 201 autonomous branches. New TTUSte¢s ar¢ encouraged to attend r¢gional and branch m¢¢tings to increase their understanding of the organisation and current issucs. Arrangements are also made for Trustees to visit the charity's C¢ntral Office to better understand the services it provides and to meet staff. Briefing papers are given to Trustees on key issues of concern to th¢ organisation. Training is giv¢n to Trustees on th¢ir fornial legal responsibiliti¢s. Trustees are made aware of other sources of infonnation, guidance and best practice to be effective in their role. Risk management Trustees acknowledge their responsibility to assess and manag¢ risks that the organisation faces and to review them at least annually. However, such systems can only provide reasonable and not absolute assurance against errors, fraud, operational failures and tbe impact of external events. The ¢kLty operates a comprehensive annual platming and budgeting process approved by the Board of TnLStees. There is a system of financial r¢porting to the Board that compares actual results against budget to enable correctiv¢ tion to be tak¢n as appropriate. The charity has also developed non-financial key perforn]ance indicators to providc a more extensive as8essment 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 actiorj plan. It revicws risk management at each of its meetings and once a y¢ar focuses attcntion sp¢cifically on assessing major risks faced by the organisation and reviewing mitigating actions. Samaritans Group - The Samaritan Enterprise5 Ltd The Company owns l 00/0 of thc shaT¢S in Th¢ SamaTitan Enterpris¢s Ltd. The object of the company is to trade as a general commercial company to procur¢ surplus income for the ultimate benefit of the Charity. Samarfitans Ireland Samaritans Ireland is an Irish company incorporat¢d under th¢ Cornpanies Act 1963 to 2006 on 07 Decemb¢r 2007.
COLEIL4INE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 REPORT OF THE TRUSTEES (Cont'd) FOR THE YEAR ENDED 31 MARCH 2025 It is a company limited by guarantee and does not have share capital. It is governed by a Memorandum and Articles of Association which were created during the incorporation. I)ue to the higb degree of influence that Samaritans ¢x¢rcises over the board and acts'vitics of Samaritans Ireland, the compally's finances are consolidated in line with all applicable standards. FINANCIAL REVIEW The attached accounts (pages 13 to 21) cover the Col¢raine & District Samaritans Branch for the year ended 31. March 2025. For the Independent Examiner's Repor¢ please rcfcr to page 12. Results The Statement of Financial Activities for the year ended 31° March 2025 shows an operating deficit of £2,700 (2024- op¢rating surplus of £398). PrAn¢ipal FundEng Sources and Analysis of Expenditure Income resources in total were £25,067 (2024 - £34,950). Resourc¢s cxpend¢d on Charitabl¢ Activities in the period £27,767 (2024 - £34,552). Reserves The res¢tves of the Charity are included at notc 10, in the notes to the Financial Statements. Investment Policy and Performance The Charity nintaInS deposit accounts and reviews the appropriateness of the interest rates to ensur¢ maximisation of the interest received from these invcstments and adhering to the low risk strategy adopted in this area of the Brancb finances. Illtest received during th¢ year was £2,540 (2024 - £354). Balance Sheet and Cash Flow The Charity's balance sheet can be reviewed on page 14, and shows net assets at 3 1st March 2025 of £153,030 (2024- £155,730). ACHIEVEMENTS AND PERFORMANCE Coleraine and District Samaritans has now been in existence for the past 54 years. Our Branch has maintained a good lev¢1 of enthusiasm and commitment. We continue to provide an important service for our callers through our telephone and email service. Halfway through the year we lost the email service. Unfortunately, we are not recruiting new volunteers in sufficient quantity to replace those who leave. The decrcasing numbcr of volunteers is impactillg on our shifts. The Branch suffers from several unwanted shift closures a w¢ek, and no shifts through the night hours, when our callS have an excessive delay for their call to be answered by Samaritans. This situation is causing concern and occupies th¢ mind of thc Branch Leadership Team and Trustees as we seek solutions. During the year we resolved historic broadband issues with a new cable and supplier, our connection is now much more stable and reliable. tnvestigations revealed that Broadband issues affected several premises on Lodge Road. Samaritans have also rolled out a new Listening Centre project, this manages the tecbnical interface with our callers. The change has also introduced new equipment which has helped ease oommunication frustrations for our callers and volunteers.
COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 REPORT OF THE TRUSTEES (Cont'd) FOR THE ITAR ENDED 31 MARCH 2025 Our premises continue to be in a good standard of repair, all statutory inspections have been conducted in accordance with Hcalth and Safety regulations. Necessary repairs have been conducted as have obligatory inspections to our clwtric syst¢m and central heating system. Legal returns to Samaritan and statutory bodi¢s have b¢¢n submitted and no issues identified. Security issues identified by volunteers is being addressed. Qualified ContrtorS have inspected the building and submitted detailed estimates. This iDcludes replacement electronic locks for all doors. An improved intercom system to communicate with Branch visitors and a CCTV system with a monitor to cover the front yaTd and entrance to the building is bcing consid¢r¢d. Branch housekeeping duties are conducted in an effici¢nt manner. Our branch is kept warn] and cl¢an with the volunteers availing of unlimitcd tca coffee and biscuits. A branch survey identified several topics which concerns our volunteers. The concerns have been consid¢red with a plan of action proposed to help mltigate the concerns of our volunteers. Volunteer Support continue to maintain contact with our volunteers on a regular basis and cotnmunicate concerns directly to leadership. Sound issues within th¢ duty room have been a long running issue compounded recently with the closure of the rear room in accordance with regional manag¢m¢nt instructions. The changes have added urgency to g¢ttiDg a resolution. A contractor inspected the duty room and identified some solutions, including a possible suspended c¢iling, walk furniture to soak up sound, and improvements to booth divid¢Ts. Short terni measures such as changes to desk positions have been implemented as ¢nquiri¢s continue to identify sustainable solutions. Legal requirements in relation to vetting of all our volunteers in accordance with Samaritan Regulations has been completed during the year. This year saw Central Office direct all branches to re-ch¢ck their volunteers, clearances, so they now hold clearances in accordance with current legislation. Our Branch has conducted numerous outreach activities with various organisations within our area including groups associated with assisting the public with mental health issues. This includ¢s religious organisations. Ulster University, schools, Rotary Clubs, and the retir¢d. We held a very suc¢¢ssful "Brew Monday" event at the local railway station. Our aim is to increase Samaritan engagement with the marginalised, vulnerable and disadvantaged members of our community in accordanc¢ with Central Office directives. As a Branch we have enjoyed several Volunteer events during the year, including coffee mornings, talks from Women's Aid, visits from the Mayor, and Samaritans Festival Branch. Volunteers have requested more community-based speakers visit the branch which will be implemented. Our Branch fmances have maintained a healthy status throughout the year. W¢, as a BranclL meet stringent Samaritan and Government r¢gulations. The finances have been professionally inspected and d¢emed fit for purpose. all financial duties have b¢cn wmpleted in an efficient mann¢r by our Treasur¢r. Wc received assistancc from local schools during our Christmas vigil, a partnersbip with Linuvady Rotary and not forgettillg our friend, Ballymoney Black Santa, to name three fundraising initiatives. Wc arc immensely proud of the fantastic support from our local community. Money Taised has helped to continu¢ the work of r¢ducing suicide within our community. Other welcomed sources of income include, donations from volunteer famili¢s, con)munity organisations, church¢s, bequeath¢d benefactors and not forgetting friends of Coleraine Samaritans. Branch Training and Recruitment programmes have been completed tl]rougbout the year, thankfully somc improv¢ment has be¢n noted from last year. We completed Mandatory Training programmes and implement¢d extra training during our Branch away day in the Lodge Hot¢l. A request from our Branch Survey for training on
COLEIIIINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST TrRcll 2025 mental h¢altlL is being ¢xplored. Central Office has requested we implement an ongoing 'tJeer mentorin, prograrnme within our Branch, this sits with our Training Branch for completion. The Listening scheme at Magilligan Prison and our Telationship with the Prison has continued positively throughout th¢ year. Our listeners have beell utilised by th¢ prison and work is undenvay to explor¢ llew ways to reduce instances of mental health within the prison using Samaritan Listeners. The scheme has been enhanced with a recruitment and training programme which saw the number of listeners SIlfiCantlY rise. We attend meetings with prison management on a monthly basis. Our Branch Trustees remain active and participate in their legal requirements. TRUSTEES, RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS Th¢ charity trust¢es (who are also directors for the purposes of company law) are responsible for prcparing a trnstees, annual rcport and financial statemcnts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare f1CIal statements for each year which give a true and fair view of the state of the affairs of the chaTitable company and of the incoming resources and application of resources for that p¢riod. In prarIllg the financial statements, the trustees are required to: Select suitable accounting policies and then apply them consistently. Observe the methods and principals in the Charities SORP. Make judgements and estimates that are reasonabl¢ and prud¢nt" State wh¢thcr applioabl¢ UK accounting standards have been followe(L subject to any material departures disclosed and explained in the financial statements. and Prepar¢ the fitl¢la1 statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trnstees are responsible for keeping proper accounting records tbat disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking r¢asonabl¢ steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance alld integrity of the corporate and fmancial inf0mtion included on the charitable company's website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. BASIS OF FINANCIAL STATElENTs The financial statements have b¢en prepared in accordance with th¢ accounting policies set out in nots I to the financial statements and comply with the charity's governing documenl, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recomm¢nded Practice applicable to charities preparing thcir accounts in accordance with the Financial Reporting Standard applicable in the UK and Rq)ublic of Ircland (FRS 102)" (as amended for accounting periods commencing l January 2016). RISK MANAGEMENT The TteeS acknowledge their responsibility to assess and manage the risks that the charity faces and to rcview them annually. However, such systems can only provide reasonable not absolute assurance against erroTS, fraud and operational failures. 10
COLERAINE & DISTRICT SAMARITANS FINANcL STATEMENTS ST FOR THE YEAR ENDED 31 MARCH 2025 REPORT OF THE TRUSTEES (Cont'd) FOR THE YEAR ENDED 31 MARCH 2025 The charity operates an annual planning and budgeting process, which is approved by the Trustees. There is a system of financial reporting to the Trustees that compares actual results against budget to enable corrective action to be taken as and when appropriate. The Tntee8 are responsible for ensuring that the charity has a sound system of internal financial control. to safeguard its assets and fimds. and to give assurance that its policies are implemented and its aims and objectives are met. For reasons of cost and practicality, the systcm of internal fmancial control is intended to mallage rather than eliminate risks and to give reasonable assurance rather than absolute assurance. Trustees are required to identity and analyse risks relevant to their responsibilities. assess them according to potential impact on th¢ charity and their likelihood of occurrence and report on procedures which are in place, or to be put in place, to manage the risks. Truste¢s have undertaken a Risk Assessment proalllme which examined the major risks which the ChaTity faces and sets out a Risk Management system which details the steps to be taken so as to lessen the identified risks. The Trustees exercise their responsibilities through th¢ L¢ad¢rship Teaml Trustee meetings. Statement as to dlsclosure to our independent examiners In so far as the trustees are aware at the time of approving our trustees, annual report.. Ther¢ is no relevant infornution, being information needed by the independent examiner in connection with preparing their repo¢ of which the independent examinw is unawar¢' and The trustees, baving made cnquiri¢s of fellow directors that they ought to have individually taken, have each taken all stq)s that th¢y are obliged to take as a director in order to make themselves aware of any relevant accounting inforn]ation and to establish that the independ¢nt examiner is aware of that inforn)ation. By order of the board of trust¢¢s This report approved by the Trustees on 09 September 2025 and is signed on their behalf by? Mr K Bleakley Director Mrs MB Mcmahon Treasurer
COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 INDEPENDENT EXAMINER*S REPORT Independent Examlner's Report to the Trustees of Coleraine & Dlstrict Samarltans We report on the accounts of the charity for the year ended 31" March 2025 which are set out on pages I to 21. Respective responsibilities of trustees and independent examiner The oharity's trust¢es (who are also the directors of Coleraine & District Samaritans for the puryoses of company law) are responsible for the preparation of the accounts under section 63 of the CbaTities Act (Northern Ireland) 2008. The charity's committ¢c consider that an audit is not required for this year and that an independent examination is needed. It is our rcsponsibility to: examine th¢ accounts und¢r section 65 of th¢ Charities Act follow the procedur¢s laid down in the general directions giv¢n by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act state whcther particutar ntterS hav¢ come to our attention. Basis ofindependent examiner's report We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general directions given by th¢ Charity Conllnission for Northern Ireland under s¢ction 65(9)(b) of the Chariti¢s Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with tbosc records. It also included consideration of any unusual items or disclosures in th¢ accounts, and seeking explanations from you as charity trustees concerning such matters. The procedures undertaken do not provide all the evidenc¢ that would b¢ required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view" and the report is limited to those matters set out in the statement below. Our role is to state whether any material matters have come to our attention giving us cause to believe: That accounting records were not kept in accordanc¢ 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 accounting requirements of the Chariti¢s Act That there is fiffther inforniation needed for a proper understanding of the accounts to b¢ reached. Independent examiner's statement We have completed our examination and have no concerns ill respect of the matters (l) to (4) listed above an(L in connection with following the Directions of the Charity Commission for Northern Irelanil we have found no matters that require drdwing to our attention David Mcmullan & Co Ltd Chartered Accountants l Ballykenv¢r Road Stranocum Ballymoncy Co trI BT53 8PZ 18, July 2025 12
COLERAINE & DISTRICT SAMAIUTANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Funds Designated Funds Restricted Funds Total Funds 2025 Total Funds 2024 Note Ineome and endowments from: Donations, legacies & Fundraising Investments 22,527 2,540 22,527 2,540 34,596 354 Total 25,067 25,067 34,950 Expenditure on: Charitable activities 27,529 238 27,767 34,552 Net incomel (expenditur¢) (2,462) (238) (2,700) 398 N¢t movement in fiu]ds (2,462) (238) (2,700) 398 Reconciliation of funds: Total funds brought forward 148,060 7,670 155,730 155,332 Total fimds carried fonvard 145,598 7,432 153,030 155,730 The stat¢ment of financial activities has been 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 fmancial activities. Th¢ notes on pages 15 to 21 foTm part of these financial statements and shouEd be read in conjunction therewith. 13
COLEIL4INE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 BALANCE SHEET AS AT 31 MARCH 2025 NOTES 2025 2024 TANGIBLE FIXED ASSETS 48,069 47,835 CURRENT ASSETS Debtors & Prepayments Bank Current Account Bank Reserve Account 55J25 59,657 105 710 108 952 CURRENT LIABILITIES Creditors.. amounts falling due in one year 750 NET CURRENT ASSETS 104 961 107 895 TOTAL CURRENT ASSETS 153,030 155,730 LESS: CREDITORS DUE AFTER MORE THAN ONE YEAR NET ASSETS 153 030 155 730 FUNDS: Unrcstricted Funds Designated Funds TOTAL FUNDS io 145,598 148,060 153 030 155 730 The financial statements wer¢ approved by the trustees on 9th Sep1 2025 and are signed on its behalf by. Mr K Bleakley Director Mrs MB Mcmahon Treasurer The notes on pages 15 - 21 forni part of thes¢ financial statcments and should be read in conjuncts'on therewith. 14
COLERAINE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS ACCOUNTING POLICIES Charlty inforniation Col¢raine & District Samarilans is a privatc company limited by guarantee incorporated in Northern Ireland. The regist¢red office is 20 Lodge Road, Colerain¢. Co. Londonderry. BT52 INB. 1.1 Accounting convention Th¢ financial 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, renill included at their 1998 valuation. The financial statements have been prepared in accordance with the Charity's Trust Deed, the Charitics Act (Northern Ireland) 2008 and "Accounting and Reporting by Charities: stateMt of R¢commend¢d Practice applicable to Charities preparing their accounts in accordanc¢ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing frorn l January 2016). The Charity is a public benefit entLty as defined by FRS 102. The Charity has taken advantage of the provisions in the SORP for cEwities applying FRS 102 Updat¢ Bulletin I not to prcpare a Stst¢ment of Cash Flows. The principal accounting poliGi¢s adopted are set out b¢low. 1.2 Golng concern At th¢ time of approving the fir]cIal statements, the Trustees have a reasonable expectation that th¢ charity has adequate resources to continue in op¢rational cxistence for the fores¢eable futu. Thus th¢ Trustees continue to adopt th¢ going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted Funds are general funds which are available for use, at the discretion of the Truste¢s, in furtherance of the objectives of the Charity and have not been designated for other purposes. Designated funds comprise unrestricted fimds that have been set aside by the Trustees for particular PUTposes. Restricted Funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been rais¢d by the charity for a particular purpose. 1.4 Incoming resources Income is recognised when the charity is legally entitled to it aft¢r any perfomanc¢ conditions have b¢en met, the amounts can be measured reliably, and it is probable that income will be r¢c¢ived. Cash donations are recognised on receipt. Other donations arc recognised onc¢ the charity has been notified of the donation, unless perfornl¢C conditions require deferral of the amount. Income tax recoverable in relation to donations received under gift aid or deeds of covenant is recognised at the time of the donation. Legacies arc rccognised on r¢c¢ipt or otherwise if th¢ charity ha5 b¢¢n notified of an impending distribution, the amount is know and receipt is ¢xpected. If the amount is not know the legacy is treated as a contingent asset. Donat¢d goods or servic¢s are included at the value to the charity where this can be measuTed and quantifIed. Grants, where these are related to perforniance and specific deliverables, th¢y are accounted for as th¢ Charity earns the right to consideTation by its peTforniance. Where income is received in advance, its recognition is defr¢d and included under liabilities. Where entitlement occurs before income is received, the income is accrucd. 15
COLERAtNE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS (Cont'd} ACCOUNTING POLICIES (Contfftnued) Grants aTe included in incoming resources when these are received, except as follows. When donors sp¢cify that donations OT grants given to the charity must be used in tllre accounting periods, the income is deferred until these periods. When donors impose conditions which have to be fvlfilled befor¢ th¢ charity becomes entitled to use such income, the income is deferred and not included in incoming r¢sources until the preconditions for us¢ hav¢ been met. When donors specify that donations and grants are for a specific puryJos¢, the income is recognis¢d in the stat¢ment of fmancial activities in the period in which the specific expenditure is recognised so as to prcscnt a tru¢ and fair view in thc financial statements. Interest receivable is recognised in the period to which it relates. 1.5 Resources expended Expenditure is recogDised once there is a legal or constructive obligation to n(¢ a payment to a third paty, it is probable that a settlement will be required and the amount of the obligation can be measured reliably. All cxpcnditur¢ is accounted for in thc financial statements on an accruals basis and has been classified under headings that aggr¢gatc all costs related to that cat¢gory. Where costs cannot b¢ dir¢rtly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the rcsource. The following specific policies apply to categorics of cxpcnditure. Direct charitable expenditure Direct charitable expenditure compris¢s th¢ costs of the activities directly r¢lat¢d to the objectives of the Charlty. Fundraising & publlcfity Costs Fundraising costs are those costs incurred in seeking voluntary contrAbutions. Publicity costs are costs incurred in increasing publicity of the Branch in the furtherance of its objectives. Management & administrative costs Manag¢m¢nt & athninistrative costs arc thc costs associated with the governance arrangements of the Charity, which relate to the general running of the Charity as opposed to those costs associated with fundraising or direct charitable activities. Included within this category are costs associated with the strategic as opposed to the day to day management of the Charities activitics. Premises overheads Premises oveTh¢ads are aggregated and allocated to the various functional activities of the charity on a percentage basis determin¢d by the Trustees and disclosed in note 2. Depreciatlon Please refer to note 1.6. 1.6 Tangible fixed assets and depreciation Dq)r¢ciation is providcd on all tallgible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected use1 life as follows. - Freehold propety 20/0 Straight line - Property Fixtures & Fittings IOO/o Straight line - Office equipment, fiEll'tUre and computers 250/0 Straight line 16
COLERAINE & DISTIUCT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS (Cont'd) ACCOUNTING POLICIES (Continued) 1.7 Casb and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short terni liquid investments with original mathrities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.8 Financial Instruments The Charity has elected to apply the provisions of Section I I 'Basic Financial Instruments, and SectlQD 12 'Othcr Financial Instruments Issues, of FRS 102 to all of its fmancial instruments. Financial Instnllnellts are recognis¢d in the Charity's balanc¢ sheet wh¢n the charity becomes paty to the contractual provisions of the instrument. Financial assets and liabiliti¢s are offset. with the net amounts presented in th¢ fmancial statements, wh¢n there is a Icgally ¢nforc¢able right to set off the r¢cognised amounts and thcre is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets which include debtors and cash and bank balances, arc initially measut¢d at transaction price including transaction costs and are subsequently carried at amortised cost using the effectiv¢ intcrest method unless the arrangement constitutes a financing transaction, wher¢ th¢ transaction is measured at th¢ present value of future receipts discounted at a market rate of interest. Financial assets classified as receivable withill on¢ year are not amortised. Basic financial liabilities Bastc financial Eiabiliti¢s, including creditors and bal loans arc initially recognised at transaction price unless the arrang¢m¢nt constitutes a financing transaction, where the d¢bt instnunent is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities cl&ssified as payabl¢ within one year are not amortised. Debt instnllnents arc subsequently carried at amortised cosL using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppli¢rs. Amounts payable are classified as current liabilities if payment is due within one year or less. If Dot, they are presented as non-current liabilities. Trade creditors are recognised initially at traDsaGtion price and subsequently measurcd at amortised cost using the effective interest method. Derecognfitfion of financial liabilities Fitwicial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. 1.9 Taxation No provision is required for taxation &8 the company is defjned as a charity for taxation purposes. 17
COLEIL4INE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS (Cont'd) CrAtical accounting estimates and judgements In the applkcation of the Charity's accounting policies, thc Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experienc¢ and other factors that are considered to be relevant. Actual results may diff from these ¢stimat¢s. Th¢ estimates and underlying assumptions reviewed on an ongoing basis. Revisions to accounting estimates are recognised in th¢ p¢riod in which the estimate is revised whwe the revision affects only that period, or in the period of th¢ revision and future periods where the revision affects both ¢llent and future periods. Income from donations, legaeies & fundraisÈng Unrestrlcted Funds Deslgnated Funds Restricted Funds Total Funds 2025 TotaE Funds 2024 Donations (Inc. Gift Aid) Fundraising Other Income 12,515 9,183 829 22,527 12,515 9,183 829 22,527 27,576 7,002 18 34,596 Investment income 2025 2024 Bank interest 2,540 354 18
COLERAINE & DISTRICT SAIVIARITANS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS (Cont'd) Expendlture on cbarfitable actlvities Restricted Funds Designated Unrestricted Funds Funds Total 2025 Total 2024 Notes Direct charitable expenditure Volunteer training & support Volunteer travel expenses Volunteer recruiknent Prison expenses Outreach cxpenses Director's Expens¢s Advertising & publicity Share of premises o/h¢ads 1,047 48 190 1,051 3,012 668 1,787 1,047 48 190 1,051 3,012 668 1,787 4,343 16,446 12,146 18,916 407 161 771 1,000 126 190 190 Fundraising & publicity costs 11,956 Fundraising expenses Advertising & publicity Share of premises o/heads 392 1,787 519 2,698 392 1,787 543 2,722 I,iio 24 24 2,056 3,171 Management & administration costs Postage, printing & stationery Bank charges AGM/branch meeting costs Professional fees Statutory fees Sundry expenses Contributions to general office Share of premises otheads 1,099 85 1,099 85 181 73 190 750 35 275 10,106 10,106 8,903 519 543 2,056 12,875 12,899 12,463 750 316 750 316 24 24 TOTAL RESOURCES EXPENDED 238 27,529 27,767 34,551 Premises Overheads Total 2025 Total 2024 Water, light and heat Repairs and renewals Cleaning and housekeeping Office telcphone and fax Insurance Depreciation 1,940 696 1,941 2,232 7,743 1,492 1,428 3,018 4,645 20,558 852 5,429 19
COLERAINE & DISTRICT SAMARITANS FINIINCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 NOTES TO THE FINANCIAL sTATEIwNTs (Cont'd) Total 2025 Total 2024 Allocated to: Direct charitable expenditure (80 % Fundraising and publicity (10 %) Management and administration (10 % 4,343 543 543 16,446 2,056 2,056 5,429 20,558 Tangible fixed assets Office Equipment Furniture and Computers Freehold Property Total Cost At l April 2024 Additions 31,251 1,086 104,994 136,245 1,086 At 31 March 2025 32,337 104,994 137,331 Depreciation At l April 2024 Charge for th¢ period 29,966 (1,182) 58,445 2,035 88,411 853 At 31 March 2025 28,784 60,480 89,264 Net book value At 31 March 2025 3,553 44,514 48,067 At 31 March 2024 1,285 46,549 47,834 The title to the freehold propety is held by Col¢raine & District Samaritans. Debtors 2025 2024 Prepayments and accrued income Creditors: amounts falling due within one year 2025 2024 CreditOTS and accruals 750 1,058 20
COLEIL41NE & DISTRICT SAMARITANS FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS (Cont'd) 10. Reconciliatlon of Movement in Funds Restricted Funds Deslgnated Unrestricted Funds Funds Total Funds 2025 Total Funds 2024 Balance at l April 2024 Surplus/(Deficit) for year 7,670 238 148,060 155,730 155,332 2,462 2,700 398 Balance at 31 March 2025 145 598 153 030 155,730 ii. Trnstees, remuneration and expenses None of the clwity's trnstees were directly or indirectly remunerated in anyway (2024 - NIL); no expenses (oth¢r than reimbursement for ¢xpenses incurr¢d on behalf of the charity) were paid to any of the trustees in respect of Manag¢m¢nt Committee activities (2024- NIL). 12. Indemnity insurance The Samaritans has professionally affected indemnity insuranc¢ to protect employees, trustees, directors and other volunteer members of all Samaritan branches. 13. IDcome Source The Branch is reliant on and very grateful for the financial support which it r¢ceives from the wider community. 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 organisations and from numerous individuals throughout the year. 21