SAMARITANS of BALLYMENA Annual Report and Financial Statements for the year ended 31 March 2025 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, Ballymena, BT43 6BP Directors: 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 Income and Expenditure for the yeor ended 31 March 2025 2025 2024 Notes Unrestricted Restrirted Total Total Total Income From: Donations 5104 5,104 6,970 Charitable Activitie5 4,035 4,035 5,115 Other Income Ex enditure on: Redevelopment of building 119,371 119,371 Charitable Activities 27 Net lexpenditure)/income (129,594) (126,911) {14,531) Transfer between funds Net movement in fund5 1129,594) 2,683 (126,911) {14,531) Total funds brought forward 173.841 173,841 188,372 Total Funds carried forward The above statement contains all gains and losses recognized during the year. The notes on page5 9 to 13 form an integral part of these accounts. Page 7
SAMARITANS of BALLYMENA Balance Sheet As ot 31 Morch 2025 2025 2024 Notes Unrestrirted Restrirted Funds Funds Total Funds Total Funds Fixed Assets Tangible asset5 200,000 200,0(MJ 175,417 2(K),QX)O 200,000 175,417 Current Assets Cash at bank Prepayments Total Current Assets Current Liabilities Accruals 44,247 2,683 46,930 173,841 44,247 2,683 46,930 173,841 io Net Current Assets 44.247 2,683 46,930 173,841 Total net assets 24 Funds Unrestricted funds Restricted funds Capitalisation of fixed assets Impairment of fixed assets 44,247 44,247 2,683 294,788 173,841 2,683 294,788 175,417 Total funds 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(M)6 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 21J)6. 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 accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. Approved on behalf of the Board on 11 September 2025 G Murray Branch Director, M. Higgins Secretary i Page 8
SAMARITANS of BALLYMENA NOTES TO THE FINANCIAL STATEMENTS for the year ending 31 March 2025 I.ACCOUNTING POLICIES Basis of Preparatlon 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 ac£ordance with the Financial Reporting Standard applicable in the United Kingdom and Ireland IFRS 1021 {effective l January 2015)- (Charities SORP IFRS102)}, the Financial Reporting Standard applicable in the United Kingdom {FRS1021- (Charities SORP{FRS1021). 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 cost 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 Concem 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 purpose5. 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 is 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. 45 Mount Street was previously included in the balance sheet at £85,0(KJ in line with an independent valuation obtained in 2017. During 2022 47 Mount Street was purchased at a cost of £54,127. During the financial years ended 31 March 2023 and 31 March 2024 the premises were amalgamated and an initial £36,290 was spent on renovation. Page 9
SAMARITANS of BALLYMENA NOTES TO THE FINANCIAL STATEMENTS for the year ending 31 March 2025 Tangible Fixed Assets and Depreciation (Continued) During the year ending 31 March 2025 the premises were further developed at a cost of £119,371. On 28 February 2025 following completion of the works an independent professional valuation of £200,000 was obtained and is now reflected in the balance sheet. The revaluation reserve has been updated accordingly and the cost of the renovations shown in the income and expenditure account. 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 allocated 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 IFRS 1021. 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 2025 Total Funds 2024 Unrestrirted Restricted Donations and Gifts Gift Aid Legacies and Bequests 3,940 1,164 5,795 1,175 1,164 Page 10
SAMARrrANS of BALLYMENA NOTES TO THE FINANCIAL STATEMENTS for the year ending 31 Morch 2025 3. CHARITABLE AcfiviTIES Total Funds 2025 Total Funds 2024 Unrestricted Restricted Income from Charitable Activities 4. OTHER INCOME Total Funds 2025 Total Funds 2024 Unrestrirted Restrirted Bank Interest Grants 2,920 2,920 6,659 £2 5. EXPENDITURE on CHARITABLE AcfiviTIES Total Funds 2025 Totsl Funds 2024 Unrestricted Restrirted H'keeping/ Maint Head Office Levies Office Costs Training 1,993 7,728 10,683 1,878 1,993 7,728 13,250 2,752 21,684 8,139 700 2,567 6. EMPLOYEES There were no employees of the charity during the year 2025 {2024: none). Page 11
SAMARITANS of BALLYMENA NOTES TO THE FINANCIAL STATEMENTS for the year ending 31 March 2025 7. TANGIBLE FIXED ASSETS Land and Buildings Total At l April 2024 Additions in year Impairment At 31 March 2025 175.417 119,371 194,788) 175,417 119,371 (94,788) Depreciation At l April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 The assets are used for direct charitable purposes. 8. Cash at Bank and on deposit Unrestrirted Restricted Total 2025 Total 2024 Cash at bank Cash on deposit 44,247 2,683 46,930 88,831 9. PAYMENTS TO DIREcfoRS No payments have been made to Board members in respect of remuneration during the year. Expense reimbursements to Directors totalled £8,035 for the year ended 31 March 2025 (2024 £3,576). 10. POST BALANCE SHEET EVENTS There have been no significant events affecting the company since the balance sheet date. Page 12