SAMARITANS of BALLYMENA Annual Report and Financial Statements for the year ended 31 March 2024 Registered with the Charity Commission for Northern Ireland NIC 106793
SAMARITANS of BALLYMENA COMPANY INFORMATION Full Name of Charity: Samaritans of Ballymena Company Number: N1645348 Charity Number: 106793 Company Registered Office: 45, Mount Street, Ballyrnena, BT43 6BP Directors: Cormac Duffin Mandy Higgins Jed Murray Principal Banker: Ulster Bank, Antrim Branch, 8 Market square, Antrim BT414AT Principal Solicitors: McKervill Neilly, l Broadway Avenue, Ballymena, BT43 7AA Independent Examiner: William Parkinson FCCA ACMA CGMA 11 Parkmount Road, Ballymena, BT43 SHR Page I
SAMARITANS of BALLYMENA Dirertor5' Report for the year ended 31 March 2024 The Directors hereby present their report and financial statements, together with the independent examinerfs report, for the year ended 31 March 2024. Structure, Governance and Management Samaritans of Ballymena was incorporated on 21 April 2017 and is a Private Company, Limited by Guarantee. Management, Internal Control and Risk Management The management of the Charity is the responsibility of the Directors of the Charity, who are responsible for the implementation of Samaritans strategy and to support the work of Samaritan volunteers in the Charity. The Directors have the overall responsibility for the system of internal control for the Charity, including the safety of Charity assets and the integrity of the accounting procedures. Public Benefit ststement Samaritans of B311ymena offer support to those at risk of suicide by being there to listen and encourage the recognition and exploration of their options. By doing so we aim to help people find ways of coping with their distress without choosing to die by suicide. We also seek to support those whose distress is less acute. in the hope that they will not reach the point of feeling that they wish to end their lives. We make our support available in many ways, including by telephone, live chat, email, and letter. Samaritans, service is open to people who are suicidal, despairing or in distress. The branch provides a service primarily intended for the benefit of persons in Ballymena and the surrounding area. However, it also works with all Samaritans branches to ensure 24-hour availability of the service across the UK. The Directors confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Branch's aims and objectives in planning future activities. Page 2
SAMARrrANS of BALLYMENA Directors, Report for the year ended 31 March 2024 Objertives and Activitles The objects of the Charity are: la) to enable persons in Ballymena and the surrounding area (but without specific limitations as to areal 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 or night in order to improve their emotional health and to reduce the incidence of suicide; (bl to promote a better understanding in society of suicide, Suicidal behaviour and the value of expressing feelings which may otherwise lead to suicide or impaired emotional health; and {cl to collaborate with and support the Samaritans Central Charity and its affiliated branches in fulfilling these objectives. Mission and Values Samaritans, Vision is that fewer people die by suicide. We work to achieve this by making it our Mlssion to alleviate emotional distre55 and reduce the incidence of suicidal feelings and suicidal behaviour. We do this by". being available round the clock to provide emotional support for people who are experiencing feelings of emotional distress or despair, including those which may lead to suicide; reaching out to high-risk groups and communities to reduce the risk of suicide; working in partnership with other organisations, agencies and experts to achieve our Vision; and influencing public policy and raising awarene55 of the challenges of reducing suicide. We are committed to the following Values.. Listening Confidentiality People moking their own decisions Being non-judgmental Humon Contoct Page 3
SAMARITANS of BALLYMENA Directors, Report for the year ended 31 March 2024 Outreach and Awareness Raising Throughout the year Ballymena Samaritans provided outreach activities within the community, both to groups who may be at increased risk of suicide and to raise awareness of how to promote emotional wellbeing and good mental health. Our emphasis is on prevention, information giving and skills building. In September and October 2023, we attended Freshers week in local colleges. In November we were invited to a local grammar school where we gave a speech to a group of about 150, 6th formers. The speech dealt with problems associated with young people in today's society and how the Samaritans can provide non-judgmental support for everyone no matter what age. In December we received an invitation to the Mayorfs Parlour in recognition of the work we do raising awareness within the local community. In February 2024 we spoke at the club for retired people and at a local U3A group. Between February 22nd and 19th March, we were involved with the 'Small Talk Saves Lives, campaign where a group of volunteers went to Ballymena Train Station on a number of occasions to raise awareness among the community. In March the Mid Antrim 150 club invited us to their 2 day annual show. We were also asked back to participate in an event at one of the local colleges. Financial Review At the year-end, the charity had unrestricted funds of £173,841. The principal sources of income were donations from the public. With the exception of the current building works, expenditure is focused on core service provision, together with property maintenance and running costs. Income and expenditure for the year were £18,744 and £33,275 respectively, resulting in a deficit of £14,531. Principal Risks The principal risks facing the branch are insufficient volunteers to keep the branch open and the possibility of breach of confidentiality. New volunteer recruitment is essential to ensure that we always have adequate cover. Through a comprehensive training programme, with the theory and role-play once again delivered face-to-face to 10 new volunteers, we have maintained 59 listening volunteers at the year end. Fundraising is also essential in order to meet running costs as well as to pay a contribution to the central charity towards the costs of the services and system5, Wlthout which branches could not operate. Page 4
SAMARITANS of BALLYMENA A corner-stone of Samaritans, sen4ice is that all those who contact us are guaranteed absolute confidentiality. Policies and procedures, including DBS checks for all volunteers, are in place to reduce the possibility of inadvertent breach of confidentiality. Directors. Report for the year ended 31 March 2024 Reserves policy As branch income is heavily dependent on donations and fundraising activities it cannot be guaranteed. The directors consider that around 18 months of annual. non-capital. expenditure 1£17,0001 is an appropriate level of reserves to maintain in order to meet working capital needs. Expendable reserves, which excludes fixed assets, were £173,841 at the year-end12023: £191,274). Appolntment of Directors Directors are elected by the members of the Branch at the Annual General Meeting. Appointment of the Director is subject to approval by the Samaritans Central Charity. Organisational Structure The Branch Board, which is responsible for the day-to-day management of the charity, meets on monthly basis. Samaritans of B311ymena is a recognised branch of Samaritans, a company limited by guarantee {No 757372), having its registered office at The Upper Mill, Kingston Road, Ewell, Surrey KT17 2AF. The Branch operates entirely through its dedicated volunteers without whom the service could not be provided. Indurtion and Training of Directors Directors are inducted and trained in accordance with Samaritans, national policy. Training and new recruits Two training programmes were completed this year, with 10 new recruits completing their training and being registered on the Register of Members. Six new recruits were selected for the spring 2024 training programme. Page5
SAMARITANS of BALLYMENA Dirertors, Report for the year ended 31 March 2024 Statement of responsibilities of members of the Board in respert of Financial Statements The Trustees (who are also the Directors of Samaritans of Ballymena for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statement5, the Trustees are required to select suitable accounting policies and then apply them consistently; obsenie the methods and principles in the Charity 50RP; make judgments and estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularities. Approved at a meeting on 30 May 2024 and signed on behalf of the Board. C Duffin Branch Director M. Higgins Secretary r<. /J Page 6
SAMARITANS of BALLYMENA Income and Expenditure for the year ended 31 March 2024 2024 2023 Notes Unrestrirted Restricted Total Total Total Income From: Donations 6,970 6,970 10,169 Charitable Activities 5,115 5,115 6,380 Other Income Ex endlture on: Charitable Activities Net (expenditure)/income (14,531) (14,531) 11,998 Transfer between funds Net movement in fund5 (17,433) 2,902 {14,5311 11,998 Total funds brought fonvard 191,274 172,515 363.789 351,791 Total Funds carried forward 17 £17 The above statement contains all gains and losses recognized during the year. The notes on pages 9 to 13 form an integral part of these accounts. Page 7
SAMARITANS of 8ALLYMENA Balance Sheet As at 31 March 2024 2024 2023 Notes Unrestricted Restricted Funds Funds Total Funds Totsl Funds Fixed Assets Tangible assets 175,417 175,417 172,515 Currents Assets Cash at bank Prepayments Total Current Assets Current Llabilities Accruals 173,841 173,841 191,274 173,841 173,841 191,274 10 Net Current Assets 173,841 173,841 191,274 Total net assets Funds Unrestricted funds Restricted funds Capitalisation of fixed assets 173,841 173,841 191,274 175 417 175 417 172 515 Total funds 17 The notes on pages 9 to 13 form an integral part of these accounts. For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2(XJ6 in relation to small companies. No members have required the company to obtain an audit of its accounts for the year in question, in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. These account5 have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. Approved on behalf of the Board on 30 May 2024. C Duffin 8ranch Director ,Phtr M. Higgins Secretary Page 8
SAMARITANS of BALLYMENA NOTES TO THE FINANCIAL STATEMENTS for the yeor ending 31 Morch 2024 I.ACCOUNTING POLICIES Basis of Preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Ireland (FRS 102) (effective l January 20151- (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the United Kingdom {FRS1021- (Charities SORP(FRS102)). The preparation of financial statements in compliance with FRS102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Charities accounting policies. The financial statements have been prepared under the historical c05t convention. The financial statements include all transactions, assets and liabilities for which the company is responsible in law. The Charity meets the definition of a public benefit entity under FRS {remove spacellO2. The following principal accounting policies have been applied: Going Concern The financial statements are prepared on the going concern basis. Funding Accounting General funds are unrestricted funds which are available for use at the discretion of the Directors in furtherance of the objectives of the Charity and have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for Specific purposes. Costs relating to such funds are charged against the specific fund. Incoming Resources All incoming resources are included in the Statement of Financial Activities when the charity 15 legally entitled to the income, normally on receipt. Tangible Fixed Assets and Depreciation Fixed assets comprise the premises at 45, and 47, Mount Street, Ballymena. Details of historic costs of the building at 45, Mount Street are not available and as a result an independent valuation of £85,000, obtained in 2017, is included in the accounts. During 2022 47 Mount Street was purchased at a cost of £54,127. Land and Buildings were valued at £139,127 at I" April 2022. Page 9
SAMARITANS of BALLYMENA NOTES TO THE FINANCIAL STATEMENTS for the year ending 31 March 2024 Tangible Fixed Assets and Depreclation (continued) In the year ending 31 March 2023, £33,388 was spent on the installation of a lift and the valuation was increased to £172,515. In the year ending 31 March 2024 £2,902 wa5 spent on fees related to the renovation of the property and the valuation was increased to £175,417. During the year ending 31 March 2025 there are plans to further develop the premises. A builderfs quotation of £85,(> plus VAT has been accepted. The work is anticipated to commence by 31107124 and will last for approximately 6 months. The additions will be capitalized and added to the 31. March 2024 valuation of £175.417. By 31" March 2025 an independent valuation will be obtained and included in the accounts. The shortfall, if any, will be recorded as a deficit on revaluation. Resources expended All expenditure is accounted for as incurred and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been a15ocated to activities on a basis consistent with use of resources. Support costs have been allocated on the basis of spend to programme areas and to Fundraising and Governance activities. The Charity is not registered for VAT, thus all costs are shown inclusive of VAT charged. Volunteer help The value of any voluntary help received is not included in the accounts, in line with the SORP {FRS 102). Cash on hand Cash consists of cash on hand and on deposit. Taxation The Charity is not liable to corporation tax or capital gains tax on its charitable activities. 2. DONATIONS Total Funds 2024 Total Funds 2023 Unrestrirted Restrirted Donations and Gifts Gift Aid Legacies and Bequests 5,795 1,175 5,795 1,175 9,302 867 Page 10
SAMARITANS of BALLYMENA NOTES TO THE FINANCIAL STATEMENTS for the year ending 31 Morch 2024 3. CHARITABLE AcfiviTIES Total Funds 2024 Total Funds 2023 Unrestrirted Restricted Income from Charitable Activities li 4. OTHER INCOME Total Funds 2024 Total Funds 2023 Unrestricted Restrirted Bank Interest Grants 6,659 6,659 2,084 5. EXPENDITURE on CHARITABLE AcllviTIES Total Funds 2024 Total Funds 2023 Unrestricted Restricted Housekeeping Head Office Levies Office Costs Training 2,752 21,684 8,139 700 2,752 21,684 8,139 401 10,050 27 6. EMPLOYEES There were no employees of the charity during the year 2024 (2023: none). Page 11
SAMARITANS of 8ALLYMENA NOTES TO THE FINANCIAL STATEMENTS for the year ending 31 March 2024 7. TANGIBLE FIXED ASSEfs Land and Buildings Total At IApril 2023 Additions in year 172,515 2,902 172,515 2,902 At 31 March 2023 Depreciation At IApril 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 17 At 31 March 2023 The assets are used for direct charitable purposes. 8. Cash at Bank and on deposit Unrestricted Restricted Total 2024 Total 2023 Cash at bank Cash on deposit 88,831 88,831 17,588 173 686 9. PAYMENTS TO DIREcfoRS No payments have been made to Board members in respect of remuneration during the year. Expense reimbursements to Directors totalled £3,576 for the year ended 31 March 2024 12023 £3,681). 10. POST BALANCE SHEEf EVENTS There have been no significant events affecting the company since the balance sheet date. Page 12
Samaritans of Ballymena Independent Examiner's Report forthe year ended 31st March 2024 I report on the accounts of the Society for the year ended 31 st March 2024, which are set out on the attached account Respective responsibillties of charity trustses and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act {Northem Ireland) 2008. It is my responsibility to: - examine the accounts under section 65 of the Charities Act follow the prOdureS laid down in the general Directions given by the Commission under section 65{9)(b) of the Charities Act - stste whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under sectson 65(9)(b) of the Charities Act. My examination induded a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees Conrning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: 1 That accounts'ng records were not kept in accordance with section 63 of the Charities Act 2 That the accounts do not accord with those accounting CordS 3 That the accounts do not comply with the accounting requirements of the Charities Act 4 That there is further information needed for a proper understsnding of the accounts to be reached. Independent examiner's statement I have completed my examinats.on and have no cOnmS in respect of the matters {1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Name". Iliam Parkinson FCCAACMA CGMA Address: 11 Parkmount Road, Ballymena, BT43 SHR, Northem Ireland Date: 16 fltr 07j1- Io2Lr