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