AYRSHIRE SAMARITANS SCIO TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 SCOTTISH CHARITY NO. SC047146
AYRSHIRE SAMARITANS SCIO CHARITY INFORMATION Trustees Listed on Trustees Report Charity Number SC047146 Prlnclpal Address Independent Examlnar JRD LLP Chartered Accountants 11 Portland Road Kilrnarnock KA12BT Bankers Bank of Scotland plc PO Box 1000 BX2 1LB
AYRSHIRE SAMARITANS SCIO CONTENTS Page Trustees, Report Independent Examiner's Report Receipts and Payments Account Statement of Balances Notes to the Accounts
AYRSHIRE SAMARITANS SCIO TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their report and independently examined accounts for the year ended 31 March 2025. al and Admlnlstratlve Information Charlty Informatlon The Scottish Charity reference. charity contact informats'on and other administrative dètails are shown on the foregoing charity information schedule. The legal structure changed lo a SCIO with effect from 1 April 2017, although the SCIO was formally incorporated on 1 February 2017. Principal activity The principal activity of the Organisation is to ensure that fewer people die by suicide by providing a range of support services. Trustees The following Trustees servèd during the financial period unless otherwise noted.. Appolntment of Trustees All Trustees are appointed in accordance with the constitution. Trustees undergo a Scotland wide online training programme. Independent Examlner JRD LLP were reappointed as independent examiner at the AGM on 26 November 2024. Actlvltlos and Achiev•montB During the last year our branch answered 4,091 contacts. Our dedicated team of volunteers answered 3,155 contacts with dialogue. Dialogue contacts were rnade up of 3,133 telephone contacts, and 22 Online Chat sessions. Face to face contacts have yet lo return. and we await support from Samaritans Central Charity on this. Similarly, the Listener Scheme in Kilmarnock prison remains suspended, but work is ongoing with this and we remain oplimi5tic for ils return.
AYRSHIRE SAMARITANS SCIO TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Organlsatlonal Structure Ayrshire Samaritans is a separate legal entity bul is an affiliated branch of Samaritans, a UK based charitable organisation (which has separate charity regislrations in Scotland and England & Wales). The administration of the charity is the responsibility of a committee comprising the office bearers and other elected Samaritans. The committee members are regarded as the Trustees of the charity and have a fiduciary responsibility over the organisalion's assets and finances. As noted above, the charity's legal structure is a SCIO. Ravlew of Flnanclal Year The excess of payments over receipts for the year was £32,282 (2024.. excess receipts over payments £27.9291 Resorvas The total unrestricted funds at 31 March 2025 consisted of no liquid reserves (2024.. £51,668) with £20,678 12024.. £19,935) ol investments at 31 March 2025. All other funds were restricted at this date. A formal reserves policy is currently being established for the SCIO and the Trustees recognise the significance of this due to the current global economic uncertainty. Truste85 responsibilities The Trustees are required to act in accordance with the constitution and within the framework of relevant charity legislation. They are responsible for keeping proper accounting records, which disclose with reasonable accuracy al any time the charity's financial position, and to enable them to ensure that the accounts comply with the applicable requirements of the following.. Charities and Trustee Investment (Scotland) Act 2005. Charities Accounts Iscotlandl Regulations 2006 (as arnendedl. The Trustees have the responsibility for taking reasonable steps to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. Approved by the Trustees on 28 November, 2025 and signed on their behalf by.. Trustee
AYRSHIRE SAMARITANS SCIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AYRSHIRE SAMARITANS SCIO I report on the accounls of the charity for the year ended 31 March, 2025 whiGh are sel out on pages 2 to 4. Respectlve rosponslbllltles of trustaos and Oxamlnor The charily's trustees are responsible for the preparation of the accounts in accordance with Ihe terms ol the Charities and Trustee Investment (Scolland} Act 2005 and the Charities Accounts {Scotlandl Regulations 2006 (as amended). The ¢harily trustees consider that the audil requirement of Regulation 10111 (d) of the Account Re9ulalions does not apply. 11 is my iesponsibility to examine the accounts as required under section 44(1) (c) of the A¢t and to stsle whether particular matters have come lo my attention. Basls of Independent examlner's statement My examinalion is carried out in accordance with Regulation 11 of the Charitles Account8 {Scotlandl Regulations 2006. An examination includes a review ol the accounting records kepl by the charity and a comparison of the accounts presented with those iecoids. 11 also inGludes consideration of any unusual items or disclosures In the accoun18, and seeks explanations from the trustees concerning any such mallers. The procedures undertaken do not provide all the evidence Ihal would be required in an audit, and consequently I do nol express an audit opinion on the view given by the accounts. Independent oxamlnèr's statement In the course of my examlnallon, no matter has come lo my atlentlon.. which ge8 me reasonable cause to believe that in any material respèct the requirements.. lo keep accounting records in accordance with Section 44{1) {a) of the 2005 Act and Regu18tion 4 of the 20C6 Accounts Regulations; and lo prepare accounts which accord wllh the accounting records and comply with Regulation 9 of the 2006 Accounts Re9ulalions', have not been met., or lo which, in my opinion, allention should be drawn in order to enable g proper understanding of the accountj lo be reached. Chartered A¢¢ountant (ICAS) JRD LLP Chartered A¢¢ountant• 11 Portland Road Kllmarnock KA128T 28 November, 2025 Page 1
AYSHIRE SAMARITANS SCIO STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Receipts East Ayrshire Council Scottish Samaritans Bank of Scotland Foundation The M¢Kinstry Company Donations Fundraising HMRC Gift Aid 7,450 4,498 20,000 30,000 67,440 3,658 4,137 5,213 7,720 2,286 47,167 105,235 Payments Property lease Water rates Insurance Light and heat Telephone and communications Printing, postage and stationery Advertising Volunteer expenses Property relocation costs Repairs and maintenance Computer running costs Housekeeping Fundraising expenses Sundry expenses Independent ExaminerlAccountancy fees Contibulions to Samaritans UK Donations Legal and professional fees 3,823 890 1,562 3,784 745 829 1.053 2,304 155 1,036 603 64.249 881 209 2,117 379 600 1,204 54,021 4,226 191 951 97 1,485 360 6,006 70 106 360 2,659 79,449 77,306 Excess of {Payments)IRecelpts for y8ar 32,282 27,929 Cash & Bank Balances brought forward Excess of (Payments}IReceipts for year 73,380 32,282 45,451 27,929 Cash & Bank Balances carrled forward 41,098 73,380 Page 2
AYRSHIRE SAMARITANS SCIO STATEMENT OF BALANCES AS AT 31 MARCH 2025 Fixed Assets 2025 2024 Cost Balance brought forward Additions during year 21.811 21.811 Balance carried forward 21,811 21,811 Fixed assets are shown al historical cost with no depreciation applied. Flxed Asset Investments Inole 51 2025 2024 Market value Balance brought forward Movement during period Accrued dividends 19,935 14401 1.183 19,351 {7811 1.365 Balance carried forward 20,678 19,935 Bank and Cash Balances 2025 2024 Petty Cash Balance 8ank of Scotland SCIO Account 230 40 868 467 72,913 Total 41.098 73,380 Liabilities 2025 2024 Independent Examinef'sIAccountancy Fee 360 360 Approved by the Trustees on 28 November. 2025 and signed on their behalf by. Treasurer Page 3
AYRSHIRE SAMARITAN8 SCIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1 Ba$lg ol A¢¢ountlng These accounts have Ixen prepared on the Receipts & Payments basis in accordance with the Charlties & Trustee Inve8lmenl (Scollandl Act 2005 and the Charities Accounts IS¢ollandl Regulations 2006 las amended). 2 Nature and purpose of funds Unreslricled lunds are those that may be used al the discrètion of thé Trustees in furtherance of the obj8cls of the charity Reslricled funds may only be used fof specific purposes. Restrictions anse when specified by the donor or when funds are raised for $pe¢ifi¢ purposes, The Truslees, consider that all remaining fund$ are n$trICted, 3 ReGelpts & Payments per Fund General Restrlcted Llnr•#trlclgd Funds Fund Total Funds 2025 Total FundB 2024 Ro¢elpl$ East Ayrshi Council S¢otti$h Samafltans Bank of Scotland Foundation The McKinstry Company Donations Receipts from fundraiBin9 activiti88 HMRC Gift Aid 7,450 4,498 20,000 7,450 4.498 20.000 30,000 67,440 3,658 4,137 5.596 7.337 2,286 15,219 5.596 7,337 2,286 47,167 105,235 31.948 Payment• Raising funds Charitable aclivilies Governan¢e costs Capital expenditure 97 20,473 360 46,571 67,501 97 24.971 4.498 76.946 360 7,450 11,948 54,021 79,449 77,306 N•t Rfj¢eSptJl(Payments} 20,000 152.2821 (32.2821 27,929 Transfer ben Fund$ 16141 614 614 Net Movement In Funds 19,386 151,6681 (32.2821 28,543 Total funds brought forward 21.712 51,668 73.380 45.451 Fund Balanc•s Carrled Forward 41.098 73.994 The Trustees acknowledge that all cash funds are reslricled. Howevei, lixed asset investments are considered to be unreslricled. 4 Trustees Expensos and Related Party Transactlons The Tru31ees did not receive any remuneration. There were no travel expenses paid lo any Truslees in eilhel the CLtrrenl or prior years in rèspect of their volunteer work as Samaritans. 5 Flxed Asset Investments These are inve$led in M&G Chanfund ladmini51ered by Halifax Share Cealingi. 1,300 unlls were hekl at the year-end date and the market value a3 813 September 2025, which was the latest Sha valuation available. has been tssed for the closing balance per the Slalemenl ol Balances. Property Leas0 A lease for a prnISes a for the chaiily to purchase ie pi upgi commencement dale of the lease. as entered into on 1 November 2023 This included an option In a period after 6 months bul no longer Inan 5 years from the Page 4