REGISTERED COMPANY NUMBER: N1644575 (Northern Ireland) REGISTERED CHARITY NUMBER: NIC 106795 ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023 for Belfast Samaritans an Limited b Guarantee Acom Lynn Drake & Co Ltd Chartered Accountants I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE
Belfast Samaritans Contents of the Financial Statements for the Year Ended 31 March 2023 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Statement of Financial Activities Statement of Financial Position Notes to the Financial Statements 12 to 23 Detailed Statement of Financial Activities 24 to 25
Belfast Samaritans Referenee and Administrative Details for the Year Ended 31 March 2023 TRUSTEES Kenneth Bamford Robert Bell (appointed 141612022) Bernard O Loughlin (appointed 231812022) Susan Cunningham (resigned 141612022) Dorothy McKeown Rosanna O'Hagan (resigned 51512022) James Ramsey Heather McKinstry Heather Cardosi COMPANY SECRETARY Heather Cardosi REGISTERED OFFICE 5 Wellesley Avenue Belfast Co. Antrim BT9 6DG REGISTERED COMPANY NUMBER N1644575 (Northern Ireland) REGISTERED CHARITY NUMBER NIC 106795 INDEPENDENT EXAMINER Lyiin Drake & Co Ltd Chartered Accountaiits 1st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE STOCKBROKERS Evelyn Partners The Ewart 3 Bedford Street Belfast BT2 7EP BANKERS Ulster Bank Limited 91-93 University Road Belfast BT7 ING
Belfast Samaritans ort of the Trustees for the Year Ended 31 March 2023 The trustees who are also directors of the charity for tlie purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 Marcli 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Stateinent of Recommended Practice applicable to charities preparing tlieir accounts in accordance with the Fiiiancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives 2nd aims The main objectives of Belfast Samaritans are: (a) To enable persons who are experiencing feelings of distress or despair, including tliose wlio may be at risk of suicide, to receive confidential emotional support at any time of tlie day or night in order to improve their einotional health and to reduce the iiicidence of suicide. (b) 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 (c) To collaborate with and support the Samaritans Central Charity and it's affiliated branches in fulfilling these objectives. Samaritans, vision is that fewer people die by suicide. We work to achieve this by making it our mission to alleviate emotional distress and reduce the incidence of suicidal feelings and suicidal behaviour. The priiicipal activities of Belfast Samaritans include.. (a) Trained volunteers providing confidential emotional support 24 hours per day via telephone (free phone number), email, oiiline chat and througli face-to-face contact. (b) Visiting local prisons to emotionally support prisoners and also to train and support Prison Listeners. (c) Outreach Team raising awareness of Samaritans, services and promoting the importance of the need to talk about feelings. (d) Attending concerts and events as part of our Festival Branch to support members of the public during these occasions. Public benefit Sainaritans offers support to those at risk of suicide by being there to listen and encourage exploration of options. Our service is available to anyone who is struggling to cope, providing a safe place for callers to b¢ themselves and talk to us openly about wliatever is getting to thein, without fear of being judged. By doing so, our hope is that people can find ways of coping with their distress without choosing to take their own life. We also support thos¢ whose distress is less severe with the aim that by giving people the time and space to explore their feelings, they may not proceed to reach a point where they experience suicidal thoughts. The branch provides a service for the benefit of p¢opl¢ in the Belfast and surrounding area and also further afield, including working alongside all otlier Samaritan branches to ensure 24 hour availability across the whole of the UK. The Trustees confirm that they have referred to the Charity Commission for Northern Ireland's guidance on public benefit when reviewing the Branch's aims and objectives and planning of futur¢ activities, and believ¢ they are operating entirely within those guidelines.
Belfast Samaritans ort of the Trustees for the Year Ended 31 March 2023 ACHIEVEMENT AND PERFORMANCE Belfast Samaritans has been serving the community since it first opened its doors in 1961 and has continued to be available 365 days of the year since then. Altliough soinewhat less affected by tli¢ pandetnic this year, the last 12 months hav¢ still proved challenging as the branch seeks to operate 24 hourslday, 7 dayslweek. There have been some minimal ad hoc duty closures. We continue to monitor and improve the standard and coiisistency of our service by ensuring quality and safeguarding processes are updated and implemented across all areas of the service, and following guidance froin Samaritans Central Charity. During the year Updated training in Safeguarding and in the consistent application of Key mandatory policies was rolled out to volunteers. Belfast law firm Carson McDowell continued their support of the branch as their Charity partner for the year 2022. Truly impressive fundraising efforts throughout the year included a Retro Sports Day for staff and clients, Bake sales and Carol-singing at Belfast City Hall and many other events, all of wliich meant that at the conclusion over £16,000 had been raised for branch funds. Samaritans Central Charity launched a new five-year strategy at the heart of which is the promotion of Equity, Diversity and Inclusion. As part of this, the branch brouglit forward plans to improve access to the branch with the installation of a substantial ramp and automatic doors which were implanted during the Spring of 2023. Grant support for a significant proportion of this work was secured froin Samaritans Ereland project funds. Contacts Duriiig the 12-month period to 31 March 2023, Belfast branch has supported our callers in the following ways.. Responded to almost 30,000 telephone calls, involving volunteers spending 7600 hours on the phone Replied to 260 emails Had approximately 280 online chat conversations. As part of a reorganisation of how services are delivered to callers, in October 2022 the email service delivered by volunteers in branches was brought to a close and migrated to a volunteer 'hub' managed elsewhere in Samaritans. This completed a journey for the branch that began in 2001. In the time since. Belfast volunteers responded to over 57,000 emails from callers. Belfast continues to be one of a limited number of branches engaging in the continued pilot of an online chat service, which is receiving positive feedback from callers and appears to encourage those that may not consider contact by any other means. Volunteers Belfast Samaritans could not operate without the dedication and skill of our volunteers who lead the branch in every aspect of its work. We thank each and every one of them for their continued commitinent to the needs of our callers. It should bc noted that in addition to time spent during Caller contact, significant hours are spent by those volunteers who fulfil the many and varied roles including volunteer recruitment, training and mentoring and charity governance, all of which keep the branch operational.
Belfast Samaritans ort of the Trustees for the Year Ended 31 March 2023 At the end of the financial year, the branch had 154 listening volunteers (including 20 on leave) and 5 support volunteers. Although a significant number of new listening volunteers have been trained, significant number have left for personal reasons. The overall lotal listening volunteers (+ 17) is now growing steadily Compared with the previous year when numbers were static. Tlie aim remains continued growth towards the aim of sustainable continuous 2417 operation whilst retaining and building a positive body of volunteers. The Branch Management Tool is now established as the main means of managing recruitment of new volunteers into the branch. This provides a standardized application/interview process for potential volunteers and eases the administrative pressure on the recruitinent teams. This tool is being further developed to continue the new recruit's journey to enable tlie maiiagem¢nt of th¢ tnain Core Development training course for new volunteers. We continue to be encouraged by the steady number of volunteer applications from members of the public and the recruitment team have been busy with regular selection processes, interviews have mostly continued online but plans are now to move to holding interviews within the branch in the future. During the year our Core training teain operated at an enlianced rate and trained over 60 new volunteers over 500/0 more than the previous norin. Successful applicaiits are iiivited to join the next available Core Development programme. Core developineiit liad beeii operating oiiline but this metliod proved chal lengiiig for training team and new recruits. As of October 2022, the programme is now delivered face to face and is proving very effective. Prisons Those serving time in prison are known to be at significantly greater risk of suicide than the general population. Emotional support visits by prison teain volunteers to both Maghaberry and Hydebank have been re-established in the latter half of the year as restrictions introduced by HM Prisons have been relaxed. As part of a special scheme in HMP Maghaberry, a numb¢r of prisoners (called Listeners) have been trained witli Samaritan skills. This enhances the availability of more direct support to fellow prisoners. Staff awareness training has also taken place. This work is enhanced by support and collaboration with volunteers from Portadown, Bangor and Newry Samaritan branches. Outreach and Awareness Raising Activities of the Outreach team were restricted during the pandemic, especially regular visits to schools and workplaces to promot¢ the iinportance of maintaining good mental wellb¢ing. As pandemic restrictions have eased it has b¢¢n evident that there is much scope to re-establish the Work of the team to good effect. This not oiily promotes tlie primary aiins of Samaritans but also builds good relations with the community and key partners in business and across voluntary sector. COVID RESTRICTIONS As the y¢ar progressed, COVID measures have been kept under continuous review and adapted in line with the reducing local gov¢rnm¢nt guidelines. A cautious approach was taken to removal of physical measures as it is recognised that volunteer coiifidence is a vital part of our continued ability to deliver our service to callers. Most measures have been removed, however a legacy of recent times remains in the fortn of encouragement to continue to observe good hygicn¢ practice.
Belfast Samaritans ort of the Trustees for the Year Ended 31 March 2023 FINANCIAL REVIEW The charity had a net deficit for the year of £1,176 (2022.. Surplus £25.521). Investment income losses for the year amounted to £19,068 (2022..Gains £5,126). This summates to a total net deficit of funds for the year of £20,244 (2022: Surplus £30,647. This is sub divided by a decrease in unrestricted funds, of £21,703 and an increase in restricted funds of £1,459. In line with Samaritans guidelines the Trustees are required to maintain a reserve of up to 12 months trading. The Trustees feel it is prudent to maintain extra reserves that are designated to cover the substantial costs that Inay be associated with improving our premises. To maintain the on-going work of the branch, we are extremely grateful to individuals,organisations, businesses, the public and many of the branch's own voluiiteers who have raised funds for us/donated. FUTURE PLANS As the pandemic situation has stabilised and abated tlie branch is increasingly returning to more typical style of operation. However, the face-to-face support of callers within the branch reinains suspended. This was in response to a central decision by Sainaritans. This situation has now been updated to enable branches to make a phased return to such support of callers. However, the turnover of volunteers since March 2020 mean that a majority of current volunteers are uiifamiliar with tliis activity. A return to face to face support will require substantial training effort as well as appropriate risk assessment and additional measures to meet the new enhanced Samaritans specification for how the service is to be delivered. Wliilst botli General and Schools Outreach and Prisons Outreach teams are beginning to re-establish their activities, the extended period of suspensioii of tliese activities lias meant that the teains will n¢ed a period of recovery and re-buildiiig to ensur¢ robust avai lability. It continues to be our aspiration to provide improved facilities for volunteers, staff and visitors to the branch in Wellesley Avenue. In addition to the above-mentioned ramp and autoinatioii of doors, some firin plaiis are being developed to improve the general operating environment for volunteers including updates to furniture and fittings during the incoming year. In the longer term, it is intended to coininence a comprehensive assessinent of future needs. This was delayed due to Covid restrictions. However, tliere is now an aim to start addr¢ssing the limitations of the curreiit premises, but the advice of outsid¢ professionals will need to be sought before any significant choices are made.
Belfast Samaritans ort of the Trustees for the Year Ended 31 March 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document Belfast Samaritans is governed by a Memorandum and Articles of Association (dated 20th January 2017) and Belfast Samaritans has a formal Branch Agreement (dated 1st December 2018) with Samaritans Central Charity. Appointment of trustees Trustees 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 Leadership Team, comprising of Trustees, Deputy Directors and Publicity Officer, is responsible for the day-to-day management of the charity, and normally meets every 6 to 8 weeks. As at the year-end, there are four elected and three ex-officio Trustees, and seven Deputy Directors with specific roles iii the bl'anch eg. volunteer support, recruitment, training etc. Three of these seven are also included in tlie four elected Trustees aforeinentioned. Belfast Samaritans is an affiliate branch of Samaritans, a company liinited by guarantee (No 757372), having its registered office at the Upper Mill, Kingston Road, Ewell, KTI 7 2AF. Due to ill health, our long-term full-time employee, who was responsible for day-to-day administrative duties, resigned from his role. A new part-time employee was recruited and put in post from I st Septeinber. Apart from this one paid position, the branch operates entirely through its dedicated volunteers without wliom the service could not be provided. Induction and training of trustees Trustees are inducted and trained in accordance with Samaritans, national policy. STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also the directors of Belfast Sainaritans for the purposes of company law) are respoiisible 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 Finaiicial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepar¢ financial statements for each financial year which give a true and fair view of the state of affairs of tlie charitable company and of the incoming resources and application of resources, including the income and expenditurc, of the charitable company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charity SORP- make judgements and estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presuine that the charitable company will continue in business.
Belfast Samaritans ort of the Trustees for the Year Ended 31 March 2023 STATEMEINT OF TRUSTEES, RESPONSIBILITIES - continued 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 stateinents comply with the Companies Act 2006. They are also responsible for safeguarding tlie assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of trustces on 20 June 2023 and signed on its behalf by: Heath¢r Cardosi - Secretary
Inde endent Examiner's Re Belfast Samaritans I report on the accounts of the company for the year e¥Jded 31 March 2023, which are set out on pages nine to twenty three. ort to the Trustees of Respective responsibilities of charity trustees and examiner As the charity's trustees (and also tlie directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examiner's report I have exainined your cliarity 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 Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included 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 concerning any such matters. My role is to state wliether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord with those accouiiting records That the accounts do not comply with the accounting requirements of Sectioii 396 of the Companies Act 2006 and with the mcthods and principles of tlie Cliarities Statement of Recommended Practice applicable to charities preparing their accouiits in accordance with the Financial Reportiiig Standard applicable in the UK and Republic of Ireland That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have conipleted my examination and have no concerns in respect of the matters (l) 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. Billy Drake Lynn Drake & Co Ltd Chartered Accountants I st Floor 34 B-D Main Street Moira Co. Arinagh BT67 OLE 20 June 2023
Belfast Samaritans Statement of Financial Activities Incor oratin an Income and Ex for the Year Ended 31 March 2023 enditure Account 31.3.23 Total funds 31.3.22 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 71,124 7.219 78,343 87,044 Charitable activities Grants Receivable 11,308 11,308 Investment income 6,731 6,731 4,781 Total 77,855 18,527 96,382 91,825 EXPENDITURE ON Charitable activities Direct Charitable Activity Governance 75,577 4,913 17,068 92,645 4,913 61,083 5,221 Total 80,490 17,068 97,558 66,304 NET INCOME/(EXPENDITURE) Other recognised gaiDs/(losses) Gaiiis/(losses) on revaluation of fixed assets (2,635) 1,459 (1,176) 25,521 (19,068) (19,068) 5,126 Net movement in funds (21,703) 1,459 (20,244) 30,647 RECONCILIATIOIY OF FUNDS Total funds brought forward 399,779 11,186 410,965 380,318 TOTAL FUNDS CARRIED FORWARD 378,076 12,645 390,721 410,965 The notes form part of these financial statements
Belfast Samaritan5 Statement of Financial Position 31 March 2023 31.3.23 31.3.22 Notes FIXED ASSETS Tangible assets Investments 10 118,197 210,807 109,606 224,823 )29,004 334,429 CURRENT ASSETS Debtors Cash at bank 12 11,844 68,903 2,280 79,462 80,747 81,742 CREDITORS Ainounts falling due within one year 13 (19,030) (5,206) NET CURRENT ASSETS 61,717 76,536 TOTAL ASSETS LESS CURRENT LIABILITIES 390,721 410,965 NET ASSETS 390,721 410,965 FUNDS Unrestricted funds Restricted funds 15 378,076 12,645 399,779 11,186 TOTAL FUNDS 390,721 410,965 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance witli Section 476 of the Coinpanies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of th¢ Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable ompany as at the end of each financial ycar and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) The notes form part of these financial statements 10 continued...
Belfast Samaritans Slalement of Financial Position - continued 31 March 2023 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 20 June 2023 and were signed on its behalf by.. Heather Cardosi - Trustee Robert Bell - Trustee The notes form part of these financial statements
Belfast Samarilans Notes to the Financial Statements for the Year Ended 31 March 2023 ACCOUNTING POLICIES Basis of preparing the financial statements (a) General information and basis of preparation The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance witli Accountiiig and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in 2019 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted Practice. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies hav¢ been consist¢iitly applied to all years presented unless otherwise stated. (b) Funds Unrestricted funds are available for use at the discretion of the trustees iii furtherance of the general objectives of the charity and which have not been desigiiated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial stateinents. Restricted funds are funds whicli are to be used in accordance with specific restrictions imposed by donors or which have beeii raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statemeiits. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. (c) Income recognition All incoming resources are included in the Statement of Financial Activities (SOFA) wlien the charity is legally entitled to the income after any performance conditions liave been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement datc in writing. If there are conditions attached to the donation and this requires a level of perforniance before entitlement can be obtained then income is deferred until those conditions are fully met or the fuifilment of those conditions is within the control of the charity and it is probable that they will bc fulfilled.Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities (SOFA) when receivable. Income received from collections is recognised when received. 12 continued...
Belfast Samaritans Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Basis of preparing the financial statement5 Donated facilities and donated professional services are recognised in income at their fair value when tlieir economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the opeii market for such facilities and services. A corresponding amount is recognised in expenditure. No amount is included in the financial statements for volunt¢¢r time in line with the SORP (FRS 102). Further detail is given in the Trustees, Annual Report. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to tlie charity however it is not possible to measure the amount expected to be distributed. On tliese occasions, the legacy is treated as a contingent asset and disclosed. Income from tradiiig activities includes income earned from fundraising events and trading activities to raise funds for the charity. liicome is r¢¢eived in exchange for supplying goods and services in order to raise funds and is recognised wheii entitlement has occurred. The charity receives government grants which are detailed within the notes to these financial statements. Income from government and other grants are recognised at fair value when the charity has entitlejnent after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. (D) Expenditure recognition All expenditure is accounted for on an accruals basis, inclusive of VAT which ¢annot be recovered and has been classified under headings that aggregate all costs related to tlie category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of tlie obligation can be measured rel iably. It is categorised under the following Iieadiiigs.. Costs of raising funds includes the costs associated with attracting voluntary incomes. Expenditure on charitable activities includes those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. and Other expenditure represents those items not falling into the categories above. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipieiit is notified of the graiit. as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity. (e) Support costs allocation 13 continued...
Belfast Samaritans Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES- continued Basis of preparing the financial statements Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are ineurred directly in support of expenditure on the objects of the charity and include project managemeiit Carried out at Headquarters. Where support costs cannot be directly attributed to particular lieadings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises overheads have bcen allocated on an insert detail basis and other overheads have been allocated on a basis consistent with the use of resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the cliaritable activilies. (D Tangible fixed assets Tangible fixed assets are stated at cost less accumulated depreciation and accuinulated iinpairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows.. Freehold Property Fixtures & Fittings 2 % Straight Line l 0% Straight Line (g) Financial Instruments A financial asset or a financial liability is r¢cognised only when the charity becomes a party to the contractual provision of the instrument. Basic financial instruments are initially recognised at the amounts receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or relived and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly trad¢d or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair valu¢ recognised in income and exp¢nditure. All other such investments are subsequently mcasured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payTnent for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value with any chaiiges recognised in the statement of fiiiancial activities, with the exception of hedging instruments in a designed h¢dging relationship. 14 continued...
Belfast Samaritan5 Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUINTING POLICIES - continued Basis of preparing the financial statements Financial assets that are measured at cost or amortised cost are reviewed for objective ¢vid¢nce of impairment at the end of each reporting date. if there is objective evidence of impairment an impairnient loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain is recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of tlie fiiian¢ial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. (h) Impairment Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such ind icatioii exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. (i) Provisions Provisions are recognised when the charity has an obligation at the balance shcct date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated. (i) Leases Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioncd between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors. Rentals payable and receivabl¢ under opcrating leases are charged to the SOFA on a straight line basis over the period of the l¢ase. (k) Tax No provision is required for taxation as the company is defined as a charity for taxation purposes. The charity is a registered charity and so such is entitled to certain tax exemptions on incoine and profits from investments and surpluses on any tradiiig activities carried on in furtherance of the charity's primary objectives, if these profits and surpluses are applied solely for charitable purposes. (l) Going concern 15 continued.
Belfast Samaritans Notes to the Financial Statements - continued fur the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Basis of preparing the financial statements The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. Tlie trustees have Considered the level of funds held and the expected level of incotne and expenditure for 12 months from authorising these financial statements. The budgeted income and expeiiditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. (m) Judgements estimates The following judgements including those involving estimates that have been made in the process of applying the above accounting policies that have Iiad the most sigiiificaiit effect on the ainounts recognised in tli¢ financial stateinents and that have a significant risk of causing a material adjustment to the carrying ainounts of assets and liabilities within the next financial year: (i) depreciation method and asset useful lives The estimates and assumptions are reviewed on an ongoing basis considering tlie current and future market conditions. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of tlie charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. DOIYATIONS AND LEGACIES 31.3.23 31.3.22 Fundraising and Donations Legacies Prison Refunds Self g¢n¢rated Funds Christmas Cards Charitable Activities 65,937 1,260 7,219 3,927 69,450 6,454 4,573 4.943 550 1,074 78,343 87,044 16 continued.
Belfast Samaritans Notes to the Financial Statements - continued for the Year Ended 31 March 2023 IINVESTMENT INCOME 31.3.23 31.3.22 Dividends & Interest 6,731 4,781 INCOME FROM CHARITABLE ACTIVITIES 31.3.23 31.3.22 Activity Grants Receivable Grants 11,308 Grants received, included in the above, are as follows: 31.3.23 31.3.22 Samaritans Ireland (Capital) 11,308 CHARITABLE ACTIVITIES COSTS Direct Costs Support costs Totals Direct Charitable Activity Governance 92,645 92,645 4,913 4,913 92,645 4,913 97,558 NET INCOMEI(EXPENDITURE) Net incom¢/(expenditure) is stated after chargingl(crediting)'. 31.3.23 31.3.22 Depr¢ciation owiied assets 5,509 4.177 INDEPENDENT EXAMINERS REMUNERATION The independent examiners remuneration amounts to an independent examination fee of £2,873 (2022 £2,597). 17 continued...
Belfast Samarilans Notes to the Financial Statements - continued for the Year Ended 31 March 2023 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. STAFF COSTS 31.3.23 31.3.22 Wages and salaries 9,239 9,130 9,239 9,130 The average monthly number of einployees during the year was as follows: 31.3.23 31.3.22 Administrator No employees received emoluments in exccss of £60,000. 10. TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Totals COST At l April 2022 Additions 106,456 19,702 14,100 126,158 14,100 At 31 March 2023 106,456 33,802 140,258 DEPRECIATION At l April 2022 Charge for year 8,516 2,129 8,036 3,380 16,552 5,509 At 31 March 2023 10,645 11,416 22,061 NET BOOK VALUE At 31 March 2023 95,811 22,386 118,197 At 31 March 2022 97,940 11,666 109,606 18 continued...
Belfast Samaritans Notes lo the Financial Statements - continued for the Year Ended 31 March 2023 11. FIXED ASSET INVESTMENTS Listed investments MARKET VALUE At l April 2022 Additions Disposals 177,668 18,902 (10,518) At 31 March 2023 186,052 PROVISIONS At l April 2022 Provision for year (47,155) 22,400 At 31 March 2023 (24.755) NET BOOK VALUE At 31 March 2023 210,807 At 31 March 2022 224,823 Investment valuation summary as at 31 March 2023.. Cash Bonds Alternative investments Uk Equities Investments Overseas Global 14,516 20,107 40,589 56,540 31,849 47,206 Total Investments 210,807 The investments were valued by stockbrokers Evelyn Partners, The Ewart. 3 Bedford Street, Belfast, BT2 7EP at 31 March 2023. 19 continued...
Belfast Samaritans Notes to the Financial Statements - continued for the Year Ended 31 March 2023 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Other debtors Samaritans Ireland Prepayments 346 11,308 536 ,934 11,844 2,280 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Trade creditors Accrued expenses 1,302 17,728 1,584 3,622 19,030 5,206 14. ANALYSIS OF NET ASSETS BETWEEIY FUNDS 31.3.23 Total funds 31.3.22 Total funds Unrestricted Restricted fund funds Fixed assets Investments Current assets Current liabilities 105,552 210,807 69,439 (7,722) 12,645 118,197 210,807 80,747 (19,030) 109,606 224,823 81,742 (5,206) 11,308 (11,308) 378,076 12,645 390,721 410,965 15. MOVEMENT IN FUNDS Net movement in funds At 3113123 At 114122 Unrestricted funds General fund 399,779 (21,703) 378,076 Restricted funds Big Lottery Fund - (Capital) Brian Stafford iii lieu of Flowers Northern Ireland Prison Service Samaritans Ireland (Capital) 2,395 566 8,225 (3 99) (94) (8,225) 10,177 1,996 472 10,177 11,186 1,459 12,645 TOTAL FUNDS 410,965 (20,244) 390,721 20 continued...
Belfast Samaritans Notes to the Financial Statements - continued for the Year Ended 31 March 2023 15. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Gains and Movement losses in funds Unrestricted funds General fund 77,855 (80,490) (19,068) (21,703) Restricted funds Big Lottery Fund - (Capital) Brian Stafford in lieu of Flowers Nortliern Ireland Prison Service Samaritans Ireland (Capital) (399) (94) (15,444) (399) {94) (8,225) 10,177 7,219 11,308 18,527 (17,068) 1,459 TOTAL FUNDS 96,382 (97,558) (19,068) (20,244) Comparatives for movement in funds Net moveinent in funds At 3113122 At 114121 Unrestricted funds General fund 373,211 26,568 399,779 Restricted funds Big Lottery Fund - (Capital) Brian Stafford in licu of Flowers Northern Ireland Prison Service 2,794 661 3,652 (399) (95) 4,573 2,395 566 8,225 7,107 4,079 11,186 TOTAL FUNDS 380,318 30,647 410,965 21 contiiiued...
Belfast Samaritans Notes to the Financial Statements - continued for the Year Ended 31 March 2023 15. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows.. Incoining resources Resources expended Gains and Movement losses in funds Unrestricted funds General fund 87,252 (65,810) 5,126 26,568 Restricted funds Big Lottery Fund (Capital) Brian Stafford in lieu of Flowers Northern Ireland Prisori Service (399) (95) (399) (95) 4,573 4,573 4,573 (494) 4,079 TOTAL FUNDS 91,825 (66,304) 5,126 30,647 16. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2023. 17. POST BALANCE SHEET EVENTS Ther¢ were no significant post balance sheet events to report since the year end. 18. WINDING UP Every member of the Company undertakes to contribute to the assets of the Company, in the event of the same being wound up while it is a member, or within one year after it ceases to be a member, for payment of the debts and liabilities of th¢ Coinpany contracted before it ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributor's among themselves, such amount as may be required not exceeding one pound. 19. SHARE CAPITAL The Company is limited by guarantee and has no Share Capital. 22 continued...
Belfast Samaritans Notes to the Finaneial Statements - continued for Ihe Year Ended 31 March 2023 20. COVID-19 The trustees continue to monitor the impact of Covid l9. The trustees believe there is no adjusting events to report after the reporting date. The trustees will continue to monitor the situation closely to secure the viability of the organisation. 23
Belfast Samaritans Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Donations and legacies Fundraising and Doiiatioiis Legacies Prison Refunds Self generated Funds Christinas Cards Charitable Activities 65,937 1,260 7,219 3,927 69,450 6,454 4,573 4,943 550 1,074 78,343 87,044 Investment income Dividends & Interest 6,731 4,781 Charitable activities Graiits 11,308 Total incoming resources 96,382 91,825 EXPENDITURE Charitable activities Wages Rates and water Insurance Light and heat Telephone Postage and stationery Advertising & Publicity Costs Sundries IT Expenses Travelling & Volunteers Repairs & Renewals Cleaning Motor Van expens¢s Training Refreshinents Fund raising expenses Depr - Fixtures & Fittings Depr- Freehold property General Office Levy Carri¢d forward 9,239 489 1,448 7,724 2,534 1,258 2,448 40 2,467 1,845 1,462 6,363 1,316 3,870 1,808 299 3,380 2,129 41,400 91,519 9,130 411 1,256 6,047 2,683 1,153 844 4,545 272 4,711 4,490 1,154 256 799 534 2.018 2,159 12,941 55,403 This page does not form part of the statutory financial statements 24
Belfast Samaritans Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 Charitable activities Brought forward Christmas Card Expenses Outreach Work Special Events Conference /Anniversary Equipment Hire 91,519 55,403 434 248 4.266 732 1,126 92,645 61,083 Support costs Governance costs Accountancy Fee Bank Charges Legal & Professional Fees Stockbroker Cominission 2,873 403 13 1,624 2,597 498 403 1,723 4,913 5,221 Total resources expended 97,558 66,304 Net (expenditure)lincome (1,176) 25,521 This page does not form part of the statutory financial statements 25