## **Annual Report & Financial Statements**
## **For the year ended**
## **31 March 2025**
_**Samaritans’ Vision is that fewer people die by suicide**_
## **ANNUAL REPORT & FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **INTRODUCTION FROM THE BRANCH DIRECTOR**
I have pleasure in presenting our annual report and accounts for the year to 31 March 2025.
As the branch celebrated its 65[th] birthday in this period, the 2[nd] oldest branch of Samaritans in the UK, I would like to recognise and thank all volunteers, support volunteers, members of staff, deputy directors, other office holders and trustees whose contribution enables the Branch to remain open to callers, day and night.
## **Julia Boxer-Peden**
Branch Director
## **CONTENTS**
|Trustees’ annual report ..........................................................................................................................|3 - 8|
|---|---|
|Independent examiner's report ..............................................................................................................|9|
|Statement of financial activities .............................................................................................................|10|
|Statement of financial position ...............................................................................................................|11|
|Notes to the financial statements ..........................................................................................................|13-21|
|Supporters .............................................................................................................................................|22|
- 2 -
## **TRUSTEES’ ANNUAL REPORT**
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report and financial statements together with the independent examiner's report for the year ended 31 March 2025.
## **OBJECTIVES & ACTIVITIES**
The objects of the charity are:
- to enable persons in Edinburgh and the Lothians and the surrounding area as well as elsewhere who are experiencing feelings of distress or despair, including those who may be at risk of suicide, to receive confidential emotional support at any time of the day or night in order to improve their emotional health and to reduce the incidence of suicide;
- 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
- to collaborate with and support Samaritans Central Charity and its 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.
## **ACHIEVEMENTS & PERFORMANCE**
## **Contact with callers**
|**Contact with callers**||
|---|---|
|Inbound telephone calls
Outbound telephone calls (for follow-up)
Emails
Instant Messenger/Webchat|**2025**
2024|
||**22,777**
18,395
**568**
236
**1,911**
3,217
**535**
617|
||**25,791**
22,465|
At the time of writing, the Branch had **127 fully trained Listening Volunteers** , with a further **30 volunteers at various stages of training** . These numbers fluctuate due to changing availability, and recruitment is an ongoing process. In addition, **five Support Volunteers** make an invaluable contribution behind the scenes.
Outside the branch, our **Nicolson Street shop** continues to thrive, open **seven days a week** thanks to our dedicated team of volunteers who work alongside the shop manager and assistant managers.
Our volunteers are involved in much more than just listening. Many take on additional responsibilities across the branch to ensure we operate effectively and continue to support people in need. Here is a summary of our key activities from the past year:
## **RECRUITMENT, SELECTION AND RETENTION**
Recruiting new volunteers remains a priority, especially as modern life places increasing demands on people’s time. Our **Recruitment, Selection and Retention team** has worked hard to maintain numbers and ensure our service remains available 24/7.
In the last year, the team ran:
- **5 Information Sessions** for prospective volunteers
- **6 Selection Days** , leading to **49 people being accepted** onto the training waiting list
## **TRAINING**
The past year saw a successful rebuild of our **training team** , including the appointment of a new Deputy Director for Training. Several trainers refreshed their **Samaritans Training qualifications** , ensuring consistent and high-quality delivery.
- 3 -
## **TRUSTEES’ ANNUAL REPORT**
FOR THE YEAR ENDED 31 MARCH 2025
To minimise delays for new recruits, we partnered with the **Samaritans Training School** , expanding capacity while we rebuilt in-house delivery. In January 2025, we delivered one of our largest in-branch **Core Training courses** , welcoming **17 new trainees** .
## **VOLUNTEER SUPPORT**
Our **Volunteer Support Team** plays a crucial role in the **wellbeing and retention** of volunteers. Whether managing shift changes, supporting volunteers through breaks, or conducting exit interviews, the team ensures each individual feels seen and valued.
They also provide vital insight to the leadership team, helping us improve the volunteer experience and ensure Samaritans remains a supportive and sustainable environment.
## **BRANCH LEADERS**
Our **29 Leaders** ensure the smooth running of our listening shifts and are the first point of support for volunteers on duty. They monitor wellbeing, identify support or training needs, and escalate issues appropriately.
Their input into leadership meetings helps us keep volunteer needs at the heart of decision-making.
## **EQUITY, DIVERSITY AND INCLUSION**
Creating an inclusive and welcoming branch is central to our values. Every team contributes to this goal.
Our **suggestion box** continues to be a valuable tool for volunteers to share ideas or raise concerns anonymously. Whether small or significant, the changes implemented from these suggestions have helped shape a branch culture people are proud to be part of.
## **THE LISTENING CENTRE**
One of the biggest shifts this year was the successful transition to **The Listening Centre** , which changed how we respond to calls and online chats. Thanks to the support of our **IT Team** , the two-stage rollout — Online — Chat in June and Phone Listening in October was smooth and well-supported, minimising disruption and anxiety during this change.
## **IMPACT OUTSIDE THE BRANCH**
Our volunteers make an impact well beyond the walls of our branch. Here’s a snapshot of our community involvement:
## **PRISONS**
We run **Listener Schemes** at both HMP Addiewell and HMP Edinburgh.
- **11 new Listeners trained** (5 at Addiewell, 6 at Edinburgh)
- **19 active Listeners** at year-end
- **8 volunteers** make up the prison team
We also celebrated **30 years** of the Listener Scheme in Scotland at a special event at HMP Edinburgh
## **SCHOOLS**
Following the Children’s Review, we no longer proactively market to under -18s. However, we responded to requests and delivered **Emotional Health presentations** at:
- St George’s School
- Craigmount High School
## **CORRESPONDENCE SUPPORT BRANCH**
Our branch became the **support hub** for the Correspondence Branch, previously based in Glasgow. We are proud to help secure the future of this important national service.
- 4 -
**TRUSTEES’ ANNUAL REPORT** FOR THE YEAR ENDED 31 MARCH 2025
## **OUTREACH TEAM**
Despite being a small team, Outreach attended a wide variety of impactful events:
- **Healthy Hairdressers** : Delivered four additional talks in 2024
- **World Suicide Prevention Day** (Musselburgh Golf Club)
- **Edinburgh Council Wellbeing Fayre** (Royal High School)
- **Edinburgh Volunteer Fayre** (Volunteer recruitment)
- **Learn to Listen talks** : Scottish Parliament and Edinburgh Napier University
- **Small Talk Saves Lives** : Event at Haymarket Station
- **University Mental Health Day** : Although our larger event was postponed, we maintained strong partnerships with **Nightline** and **University of Edinburgh**
## **Suicide Prevention Group & North Bridge Signage**
A request from Balfour Beatty to provide crisis signage for the restoration works on Edinburgh’s North Bridge presented an opportunity for broader advocacy. Recognising the absence of an active citywide Suicide Prevention Group, the branch took a strategic decision to escalate the issue through appropriate civic channels.
Our Outreach Deputy Director, supported by Councillor Finlay MacFarland, presented a deputation to the City of Edinburgh Council, calling for the reinstatement of the group. The motion received unanimous support, resulting in a formal commitment by the Council to reconvene the Suicide Prevention Group as a matter of priority.
This development represents a significant achievement for the branch, demonstrating our ability to influence local policy and contribute meaningful to systemic suicide prevention efforts across the city.
## **Support outreach projects throughout Scotland**
In partnership with **Samaritans Scotland** , we began supporting outreach in the **Highlands and Islands** , helping extend support to areas without a physical branch.
## **Fundraising**
This year’s fundraising efforts were a great success:
- **Sarah Millican Tour** : Raised **£4,993** with the help of our amazing bucket collection team
- **Dawn Walk** : Despite a last-minute venue change, we raised **£630** with 19 walkers and over 30 donors
Plans are already underway for next year’s Dawn Walk— hopefully with fewer surprises!
## **Charity Shop**
Our **Nicolson Street shop** continues to be a **cornerstone of community engagement and fundraising** . Volunteers have created a warm, welcoming space and their hard work has ensured the shop is both financially successful and a trusted local presence. As we head into the 5[th] year of having the shop, we are excited to celebrate the success of our shop.
## **Final Thoughts**
Reading through the breadth and depth of our work, you’d be forgiven for thinking we have a huge team. The reality is our branch depends on a relatively small number of **extraordinarily committed volunteers** , many of whom take on **multiple roles** .
Their willingness to learn new skills, go above and beyond, and remain united in our shared mission — **that** — **fewer people die by suicide** is nothing short of inspiring.
However, as demand and complexity grow, we are mindful of how much we ask of volunteers. Supporting and sustaining this work remains a key challenge for our leadership going forward.
- 5 -
FOR THE YEAR ENDED 31 MARCH 2025
## **TRUSTEES’ ANNUAL REPORT**
## **FINANCIAL REVIEW**
Our principal sources of income over the year were legacies, the sale of items donated to the shop and financial donations, supplemented by other receipts, including those sums claimed through the Gift Aid Scheme. Expenditure was focussed on service delivery, the costs of running and maintaining the branch building, shop rent, salary costs and the required contribution to Samaritans’ Central Charity. The following table provides a summary of income and expenditure for the year:
|Income
Expenditure
Revaluation of investments
Surplus for the year
Total funds as at 01 April 2024
**Total funds as at 31 March 2025**|**2025**
2024|
|---|---|
||**£**
£
**322,746**
249,372
**(249,599)** (229,409)
**140**
81|
||**73,287**
20,044
**794,776**
774,732|
||**868,063**
794,776|
## **Principal risks**
The Branch has a risk register that is reviewed regularly by the Branch Leadership Team.
Health and Safety is regularly reviewed by the trustees; this includes maintaining the structural integrity of the building and monitoring the possible risks to which the charity is exposed. The Branch implements and follows Samaritans’ data protection policies and carries out Protection of Vulnerable Group checks on all current volunteers and potential volunteers accepted for training. In January 2025, changes to the Protection of Vulnerable groups required all volunteers and staff to be re-checked before 31[st] March 2025. This is a statutory requirement.
Samaritans maintains a safeguarding policy that is fully integrated into the Branch’s standard procedures.
## **Reserves policy**
Given the uncertainty of recurring income from donations and legacies, the trustees consider that around twelve to eighteen months of expenditure (excluding depreciation) is an appropriate level of reserves to have in place. Free reserves at the year-end were:
|Total funds as at 31 March 2025
Less: Fixed assets
Less: Investments
Less: Restricted funds
**Free reserves as at 31 March 2025**|**2025**
2024|
|---|---|
||**£**
£
**868,063**
794,776
**(137,810)** (150,781)
**(339)**
(199)
**(1,484)**
(2,000)|
||**728,430**
641,796|
Whilst reserves are currently higher than the target range, this is largely due to the receipt of significant legacies in the last three years. The trustees are currently considering how the additional funds can best be utilised in furtherance of the charity's purposes.
## **FUTURE PLANS**
The Branch functions as a charity affiliated to, and recognised by, Samaritans Central Charity. We will continue to participate fully in the service that Samaritans offers nationally and participate in Samaritans’ development and training related to policy and practice.
The Branch will continue to provide a local service to callers, agencies and other organisations. Maintaining and developing points of contact within our community will assist in our attempts to fulfil our vision that fewer people die by suicide.
- 6 -
## **TRUSTEES’ ANNUAL REPORT**
FOR THE YEAR ENDED 31 MARCH 2025
Further adaptation of practices and procedures will be required as the environment in which the Branch operates continues to change.
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is a Scottish Charitable Incorporated Organisation that was registered on 12 July 2016 and governed by its constitution. It is the successor charity to Samaritans of Edinburgh and the Lothians, which was an unincorporated association (Charity No SC006778), established in 1959.
The charity is a recognised Branch of Samaritans, a company limited by guarantee, company number 00757372 registered at The Upper Mill, Kingston Road, Epsom, KTI7 2AF. Samaritans were established to provide confidential emotional support for people who are experiencing feelings of distress or despair.
## **Appointment of trustees**
The Board of Trustees consists of the Branch Director, whose appointment is subject to approval of the Board of Trustees of Samaritans Central Charity; a secretary; a treasurer; and up to eight trustees elected by members of the Branch. The trustees may co-opt two further trustees.
The Branch Director serves for three years (four years in exceptional circumstances). All other trustees retire at the AGM but are eligible for re-election if they have not served for six or more consecutive years.
## **Organisational structure**
The Board of Trustees, which is responsible for the overall management of the charity, meets not less than four times a year.
The Branch Leadership Team, some members of which are trustees, is responsible for the day-to-day running of the Branch and reports to the Board although, in practice, Branch Leadership Team meetings are often attended by all trustees. The Branch administrative secretary assists the Branch Leadership Team with routine matters, including day-to-day finance, purchasing supplies, overseeing tradesmen, the processing of applications from people wishing to become volunteers and membership records.
## **Induction and training of trustees**
New trustees are inducted and trained in accordance with Samaritan s’ national policy.
- 7 -
**TRUSTEES’ ANNUAL REPORT**
FOR THE YEAR ENDED 31 MARCH 2025
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Charity Name** Samaritans of Edinburgh and the Lothians SCIO **Charity No** SC046704 **Principal Office** 25 Torphichen Street Edinburgh EH3 8HX **Website Address** www.samaritans.org/branches/edinburgh/ **Trustees on the date the report was approved Other trustees who served during the year Bankers** Unity Trust Bank plc 4 Brindleyplace Birmingham B1 2JB **Independent Examiner** KM Chartered Accountants Burnley Wharf Manchester Road Burnley BB11 1JG
## **APPROVAL**
This report, which has been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005, was approved by the trustees on 19/08/2025 and signed on their behalf by:
- 8 -
INDEPENDENT AUDITOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examinerfs Report to the Trustees of Samaritans of Edinburgh and the Lothians SCIO
I report on the financial statements of the charity for the year ended 31 March 2025, which are set out on
pages 10 to 21.
Respective responsibilities of Trustees and Examiner
The charity's trustees are responsible for the preparation of the financial slatements in accordance with the
temis of the Charities and Trustee Investment (Scotland) Act 2005 ('Yhe 2005 Acl") and the Charities
Financial statements (Scotland) Regulations 2006 (as amended) (Ihe 2006 Regulations"). The trustees
consider that the audit requirement of Regulation (10}(1)(aF(c) of the 2006 Regulations does rt apply.
It is my responsibilty to examine the financial statements under sectK)n (44){1)(c) of the 2005 Act and to state
whethef particular matters have come to my attention.
Basis of Independent Examinerfs Statement
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination
includes a review of the accounting records kept by the chartty and a comparison of the financial statements
presented WTth those records. It also includes consideration of any unusual items or disclosures in the
financial statements. and seeks explanations from the trustees conceming any such matters. The procedures
undertaken do not provide all the evidence thal would be required in an audit. and consequently I do not
express an audit opinion on the view given by the financial slatements.
Independent Examinerfs Statement
In connection with my examination. no matter came to my attention:_
1. which gives me reasonable cause to believe that in any material respect, the requiremenls
to keep accounting records in accordance with section 44{1)(a) of the 2005 Act and Regulation 4 of
the 2006 Regulations. and
to prepare financial statements which accord with the accounting records and comply with
Regulation 8 of the 2006 Regulations
have not been met, or
2. to which. in my opinion. attention should be drawn in order to enable a proper urKlerstanding of the
financial statements to be reached.
KM Chartered Accountants
Bumley Wharf
Manchester Road
Burnley
BB111JG
Date . 1910812025
## **STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDED 31 MARCH 2025
|**Income from:**
Branch:
Donations
Legacies
Gift Aid
Prison Support Grant
Other grants
Fund Raising
Shop:
Sales
Gift Aid
Investments (Interest)
**Expenditure on:**
Fund raising (Branch)
Fund raising (Shop)
Central Charity contribution
Charitable activities (Branch)
**Net income/(expenditure)**
**before investment gains/(losses)**
Net gains/(losses) on investments
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
**Reconciliation of funds**
Total funds as at 01 April 2024
**Total funds as at 31 March 2025**|Note|Unrestricted Designated Restricted
**Total**
Total
Funds
Funds
Funds
**2025**
2024|
|---|---|---|
||6
6
7
10
15|£
£
£
**£**
£
13,689
**13,689**
15,938
97,541
**97,541**
39,461
964
**964**
-
1,968
**1,968**
1,986
4,352
**4,352**
2,000
4,543
**4,543**
1,010
168,932
**168,932**
173,778
7,375
**7,375**
11,697
23,384
**23,384**
3,502|
|||322,746
-
-
**322,746**
249,372|
|||504
-
-
**504**
-
95,254
**95,254**
85,256
60,329
**60,329**
54,229
80,025
12,971
516
**93,512**
89,924|
|||236,112
12,971
516
**249,599**
229,409|
|||86,634
(12,971)
(516)
**73,147**
19,963
140
-
-
**140**
81|
|||86,774
(12,971)
(516)
**73,287**
20,044
-
-
-
**-**
-|
|||86,774
(12,971)
(516)
**73,287**
20,044
641,995
150,781
2,000
**794,776**
774,732|
|||728,769
137,810
1,484
**868,063**
794,776|
The above statement includes all gains and loses recognised during the year.
All activities are regarded as continuing.
Comparative figures by fund type are shown in Note 19.
The Notes on pages 16 to 21 form an integral part of these accounts.
- 10 -
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
Unrestricted Designated Restricted
Funds
Funds
Funds
Total
Total
Note
2025
2024
Fixed assets:
Tangible assets
Investments
137,810
137,810
339
150,781
199
10
339
339
137.810
138,149
150.980
Current assets:
Debtors
11
87.333
719,689
807.022
87,333
721,173
808,506
13,783
699,194
712,977
Cash at bank and in hand
12
1,484
1,484
Liabilities:
Credttors (due within one year)
13
78.592
78.592
69,181
Net current assets
728,430
1,484
729,914
643,796
Net assets
728,769
137,810
1,484
868,063
794,776
Funds of the charity:
Restricted funds
1.484
2,000
792,776
794,776
Unrestricted funds
728,769
728,769
137,810
137,810
866,579
868,063
1,484
Comparative figures by fund type are shown in Note 21.
The Notes on 16 to 21 fomi an integral part of these accounts.
These accounts, which have been prepared in accordance wilh the Charities and Trustee Investment
{Scotland) Act 2005, were approved by the trustees on 1910812025 and signed on their behalf by:
11
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **1. Basis of preparation**
- 1.1. These accounts (financial statements) have been prepared on the basis of historic cost, with items recognised at cost or transaction value, unless otherwise stated in the relevant note(s), in accordance with:
- (a) The Charities and Trustee Investment (Scotland) Act 2005
- (b) The Charities Accounts (Scotland) Regulations 2006 (as amended)
- (c) The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (January 2022)
- (d) Charities SORP (FRS102) - Accounting & 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 (FRS102) (second edition - October 2019)
- 1.2. There have been no changes to the basis of preparation or to the previous year’s accounts.
- 1.3. The charity meets the definition of a public benefit entity as defined by FRS102.
- 1.4. The charity is dependent on the continuing support of its volunteers, donors and supporters. However, the trustees have no reason to consider that this will not continue or that there are any material uncertainties about the charity’s ability to continue as a going concern.
## **2. Accounting policies**
- 2.1. Fund accounting
- (a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.
- (b) Designated funds are unrestricted funds that the trustees have set aside for particular purposes. The designation is administrative only and does not restrict the trustees’ ability to apply the funds.
- (c) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.
- (d) The purposes of the funds are shown in Note 15.
- 2.2. Income
Income is recognised and included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the income; receipt is probable; and the monetary value can be measured with sufficient reliability. The specific bases used are as follows:
- (a) Donations are recognised on receipt.
- (b) Gift Aid is recognised in the same accounting period as the donation to which it relates.
- (c) Legacies are normally recognised on the earlier of (a) the charity becoming aware that probate has been granted; the estate has been finalised; notification has been received that a distribution will be made; and the amount can be measured reliably; and (b) when a distribution is received from the estate.
- (d) Bank interest is recognised when credited to the account.
- (e) Where incoming resources have related expenditure (e.g. fundraising), the incoming resources and related expenditure are reported gross in the SoFA.
- (f) The value of voluntary help is not included in the accounts but is described in the trustees ’ annual report.
- 12 -
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
- 2.3. Expenditure and liabilities
Liabilities are recognised when it is probable that there is a legal or constructive obligation committing the charity to pay out resources and the monetary value can be measured with sufficient reliability.
- (a) Expenditure is recognised on the accruals basis.
- (b) Governance costs include the costs of preparation and audit of the statutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
- (c) The charity is partially registered for VAT and is able to recover VAT charged on costs incurred by its charity shop. All other costs are shown inclusive of VAT charged.
- 2.4. Tangible assets
- (a) Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or, if gifted, at their value on receipt.
- (b) Depreciation is calculated to write off the cost of tangible assets on the straight-line basis over their useful economic lives. The rates used are as follows:
- (i) Property 2% per annum (ii) Property Improvements 2% per annum
- (iii) Fixtures and equipment 25% per annum
- 2.5. Debtors
- (a) Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
- (b) Prepayments are valued at the amount prepaid.
- 2.6. Cash and cash equivalents
- (a) Cash means cash in hand and bank deposits repayable on demand.
- (b) Cash equivalents are short-term (less than 90 days notice) deposits that are readily convertible to cash and that are subject to insignificant risk of changes in value.
- 2.7. Creditors
- (a) Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount, after allowing for any trade discounts due.
- (b) Accrued charges are valued at the amount expected to settle the obligation.
- 2.8. Financial instruments
- (a) The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## 2.9. Taxation
- (a) The charity is not liable to corporation tax or capital gains tax on its charitable activities.
## **3. Trustee remuneration**
- (a) No remuneration was paid to the trustees during the year or in the previous year.
- (b) The charity's insurance policy includes trustee indemnity insurance cover for all of its trustees. No other benefits were received by the trustees during the year or in the previous year.
- 13 -
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **4. Trustee expenses**
|Travelling expenses|**2025**
2024|
|---|---|
||**No of**
**Amount**
No of
Amount
**Trustees**
**£**
Trustees
£
**-**
**-**
1
22|
## **5. Transactions with related parties**
There were no transactions with related parties during the year or in the previous year.
## **6. Expenditure on fund raising**
|**Branch**
Fund raising costs
**Shop**
Staff costs (Note 8)
Rent
Bank charges
Gift Aid administration
Heating & Lighting
Insurance
Postage & stationery
Rates
Repairs & maintenance
Telephone
Travel expenses
Waste disposal
Depreciation
Sundries
**Total**
**Total 2024**|Unrestricted Designated
**Total**
Total
Funds
Funds
**2025**
2024|
|---|---|
||£
£
**£**
£
-
-
**-**
-
504
-
**504**
-|
||57,067
-
57,067
46,246
22,501
-
22,501
22,500
3,488
-
3,488
309
899
-
899
1,720
1,815
-
1,815
2,246
617
-
617
363
617
-
617
708
2,989
-
2,989
2,793
2,545
-
2,545
2,943
642
-
642
2,786
129
-
129
-
1,401
-
1,401
1,433
-
-
-
842
544
-
544
367|
||**95,758**
**-**
**95,758**
85,256|
||84,414
842
**85,256**|
- 14 -
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **7. Expenditure on charitable activities**
|**Service delivery**
Outreach
Postage and stationery
Publicity and advertising
Telephone and internet
Training
Travelling expenses
**Branch Costs**
Staff costs (Note 8)
Bank charges
Insurance
Heating and lighting
Housekeeping
Repairs & maintenance
Legal & professional fees
Subscriptions
Sundries
Depreciation
**Governance**
Auditor's fees
Independent Examination
Data protection registration
**Total**
**Total 2024**|Unrestricted
Designated
Restricted
**Total**
Total
Funds
Funds
Funds
**2025**
2024|
|---|---|
||£
£
£
**£**
£
2,497
-
**2,497**
3,619
494
-
504
**998**
1,807
50
-
-
**50**
3,365
2,243
-
-
**2,243**
3,486
44
-
-
**44**
620
8,031
-
12
**8,043**
7,950|
||13,359
-
516
**13,875**
20,847|
||22,533
-
-
**22,533**
15,096
309
-
-
**309**
127
5,055
-
-
**5,055**
4,387
15,001
-
-
**15,001**
12,487
11,534
-
-
**11,534**
12,068
6,883
-
-
**6,883**
6,056
1,874
-
-
**1,874**
3,569
1,029
-
-
**1,029**
669
48
-
-
**48**
612
12,971
-
**12,971**
12,971|
||64,266
12,971
-
**77,237**
68,042|
||-
-
-
**-**
(800)
2,400
-
-
**2,400**
1,800
-
-
-
**-**
35|
||2,400
-
-
**2,400**
1,035|
||80,025
12,971
516
**93,512**
89,924|
||73,588
12,971
3,365
**89,924**|
- 15 -
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **8. Staff costs**
|Branch
Shop
Salaries
22,151
56,540
Employer's pension contributions
382
527
22,533
57,067
No employee received remuneration in excess of £60,000
**Average number of employees**
Administration
Shop|Branch
Shop|**Total**
Total
**2025**
2024|
|---|---|---|
||22,151
56,540
382
527|**£**
£
**78,690**
60,769
**909**
573|
||22,533
57,067|
**79,599**
61,342|
|||**2025**
2024|
|||**No**
No
**3**
3
**3**
3|
|||**6**
6|
## **9. Fixed assets – tangible assets**
|**Cost**
As at 01 April 2024
Additions
Disposals
As at 31 March 2025
**Depreciation**
As at 01 April 2024
Charge for year
Eliminated on disposals
As at 31 March 2025
**Net Book Value**
As at 01 April 2024
As at 31 March 2025|Freehold
Building
Land &
Improve-
Fixtures &
Buildings
ments Equipment
**Total**|
|---|---|
||£
£
£
**£**
264,654
11,708
59,680
**336,042**
-
-
-
**-**
-
-
-
**-**|
||264,654
11,708
59,680
**336,042**|
||128,358
9,250
47,653
**185,261**
5,293
50
7,628
**12,971**
-
-
**-**|
||133,651
9,300
55,281
**198,232**|
||136,296
2,458
12,027
**150,781**|
||131,003
2,408
4,399
**137,810**|
- 16 -
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **10. Fixed assets - investments**
|**Market value**
As at 01 April 2024
Revaluations
As at 31 March 2025
**Investment type**
Listed investments
**Donated cost**
As at 31 March 2025
**11.**
**Debtors**
Prepayments & accrued income
Other debtors
**12.**
**Cash at bank and in hand**
Bank deposit A/c
Bank current A/c
Cash in hand
**13.**
**Creditors (falling due within one year)**
Contribution to Central Charity
Trade creditors (due within 12 months)
Accrued charges|**2025**
2024|
|---|---|
||**£**
£
**199**
118
**140**
81|
||**339**
199|
||**339**
199|
||**5,395**
5,395|
||**2025**
2024|
||**£**
£
**78,281**
9,365
**9,052**
4,418|
||**87,333**
13,783|
||**2025**
2024|
||**£**
£
**425,359**
135,344
**295,544**
562,618
**270**
1,232|
||**721,173**
699,194|
||**2025**
2024|
||**£**
£
**68,164**
62,679
**6,323**
3,861
**4,105**
2,641|
||**78,592**
69,181|
- 17 -
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **14. Movements in funds**
||As at|||Gains &||**As at**|
|---|---|---|---|---|---|---|
||31/03/2024|Income|Expenditure|Losses|Transfers|**31/03/2025**|
|**Unrestricted funds**|£|£|£|£|£|**£**|
|General fund|641,995|322,746|(236,112)|140|-|**728,769**|
|**Designated funds**|||||||
|Fixed assets|150,781|-|(12,971)|-|-|**137,810**|
|**Restricted funds**|||||||
|Choose Life|-|-|-|-||**-**|
|Healthy Hairdressing|2,000|-|(516)|||**1,484**|
||2,000|-|(516)|-|-|**1,484**|
|**Total funds**|794,776|322,746|(249,599)|140|-|**868,063**|
Comparative figures for the previous year are shown in Note 18
## **15. Purpose of funds**
General
An unrestricted fund that may be expended at the discretion of the trustees in furtherance of the objects of the charity.
Fixed assets An unrestricted designated fund representing the net book value of tangible fixed assets.
Healthy Hairdressing Grant funding received from Nationwide towards the cost of the Healthy Hairdressing project.
## **16. Operating leases**
Amounts payable under non-cancellable operating leases:
|Within one year
Between one and five years|**2025**
2024|
|---|---|
||**£**
£
**22,500**
22,500
**-**
16,212|
||**22,500**
38,712|
## **17. Contingent liabilities**
The Branch received a small legacy in 2008. The whereabouts of the deceased’s son are unknown and, as such, he retains a legal entitlement to claim 50%, plus interest, of the estate for a period up to 20 years from death. The potential liability is unknown but is estimated to be less than £5,000.
- 18 -
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **18. Comparative movements in funds**
||As at||||Gains &||**As at**|
|---|---|---|---|---|---|---|---|
||31/03/2023|Income||Expenditure|Losses|Transfers|**31/03/2024**|
|**Unrestricted funds**|£|£||£|£|£|**£**|
|General fund|617,303|247,372||(212,231)|81|(10,530)|**641,995**|
|**Designated funds**||||||||
|Fixed assets|154,445|-||(13,813)|-|10,149|**150,781**|
|**Restricted funds**||||||||
|Choose Life|2,984|-|-|3,365
|-|381|**-**|
|Healthy Hairdressing|-|2,000||-|-|-|**2,000**|
||2,984|2,000||(3,365)|-|381|**2,000**|
|**Total funds**|774,732|249,372||(229,409)|81|-|**794,776**|
- 19 -
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **19. Comparative Statement of Financial Activities**
|**Income from:**
Branch:
Donations
Legacies
Gift Aid
Prison Support Grant
Other grants
Fundraising
Shop:
Sales
Gift Aid
Investments (Interest)
**Expenditure on:**
Fund raising costs (Branch)
Fund raising costs (Shop)
Central charity contribution
Charitable activities
**Net income/(expenditure)**
**before investment gains/(losses)**
Net gains/(losses) on investments
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
**Reconciliation of funds**
Total funds as at 01 April 2023
**Total funds as at 31 March 2024**|Unrestricted Designated Restricted
**Total**
Funds
Funds
Funds
**2024**|
|---|---|
||£
£
£
**£**
**-**
15,938
-
-
**15,938**
39,461
-
-
**39,461**
-
-
-
**-**
1,986
-
-
**1,986**
2,000
**2,000**
1,010
-
-
**1,010**
173,778
-
-**173,778**
11,697
-
-
**11,697**
3,502
-
-
**3,502**|
||247,372
-
2,000**249,372**|
||-
-
-
**-**
84,414
842
-
**85,256**
54,229
-
-
**54,229**
73,588
12,971
3,365
**89,924**|
||212,231
13,813
3,365**229,409**|
||35,141
(13,813)
(1,365)
**19,963**
81
-
-
**81**|
||35,222
(13,813)
(1,365)
**20,044**
(10,530)
10,149
381
**-**|
||24,692
(3,664)
(984)
**20,044**
617,303
154,445
2,984**774,732**|
||641,995
150,781
2,000**794,776**|
- 20 -
**NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## **20. Comparative Statement of Financial Position**
||Unrestricted
Designated
Restricted
**Total**|
|---|---|
||Funds
Funds
Funds
**2024**|
|**Fixed assets:**|£
£
£
**£**|
|Tangible assets|-
150,781
-
**150,781**|
|Investments|199
-
-
**199**|
||199
150,781
-
**150,980**|
|||
|**Current assets:**||
|Debtors|13,783
-
-
**13,783**|
|Cash at bank and in hand|697,194
-
2,000
**699,194**|
||710,977
-
2,000
**712,977**|
|||
|**Liabilities:**||
|Creditors (due within one year)|69,181
-
-
**69,181**|
|||
|**Net current assets**|641,796
-
2,000
**643,796**|
|||
|**Net Assets**|641,995
150,781
2,000
**794,776**|
|||
|||
|**Funds of the charity:**||
|Restricted funds|-
-
2,000
**2,000**|
|Unrestricted funds|641,995
150,781
-
**792,776**|
||641,995
150,781
2,000
**794,776**|
- 21 -
**ANNUAL REPORT & FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## **Thank you**
We would like to thank the many individuals who have supported our branch in any way over the year. We greatly value their support for our work.
We are also immensely grateful for the financial assistance we received in 2024/25 from a variety of organisations, companies, and charitable trusts. We would like to thank:
## **Bank of Scotland Foundation**
**Charitable Giving The Charities Trust The D.M. Dawson Trust**
## **Edinburgh University Musical Medics**
## **Enthuse**
**The estate of the late Patricia Sutcliffe**
**The estate of the late Sheila Turner Front Line Construction Granton Parish Church Sarah Millican**
and donations from those who wish to remain anonymous.
- 22 -
## **– SETUP DO NOT PRINT THIS PAGE!**
|**SETUP– DO NOT**|**PRINT THIS PAGE!**|
|---|---|
|Charity Name|Samaritans of Edinburgh and the Lothians SCIO|
|Charity No|SC046704|
|Date Period End|31 March 2025|
|Date Accounts Approved||
|Date Examination||
|Previous Year End|2024|