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
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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.
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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
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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.
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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
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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).
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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.
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