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 R￿ortillg 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 und￿Standing
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 Ch￿lty (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, Operatiot￿l expansion
into new activities or geo￿aphIcal areas and any other matter having a material impact on Samaritans, fmancial
position, strategy, reputation or risk profile.
Subject to the above, th¢ Chief EX￿Utive 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 N￿RCH 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 C￿￿rll 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 ¢k￿Lty 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 n￿intaInS 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.
Illt￿est 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 call￿S 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 Contr￿torS 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 Tr￿Rcll 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 SI￿lfiCantlY 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 f￿1￿CIal 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 pr￿arIllg 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 fit￿l¢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 inf0m￿tion 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 STATEl￿ENTs
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 T￿￿teeS 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
FINANc￿L 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 Tn￿tee8 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 pro￿alllme 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 n￿tterS 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, ren￿ill 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: stateM￿t 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 perforn￿l¢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
def￿r¢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 use￿1 life as follows.
- Freehold propety
20/0 Straight line
- Property Fixtures & Fittings
IOO/o Straight line
- Office equipment, fi￿Ell'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 ¢ll￿ent 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 sTATEIw￿NTs (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