2025-03-31-accounts - Samaritans of Glasgow SCIO

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CHARITY NO: SC047232

SAMARITANS OF GLASGOW SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

SAMARITANS OF GLASGOW SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

	PAGE
Reference and Administrative information	1
Report of the Trustees	2 – 6
Independent Examiner’s Report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Financial Statements	10 – 18

SAMARITANS OF GLASGOW SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered and
Operational Address:
Charity Registration Number:	SC047232
Trustees:
Vice Director:
Independent Examiners:Wbg Services LLP	Wbg Services LLP
168 Bath Street	168 Bath Street
Glasgow	Glasgow
G2 4TP	G2 4TP
Bankers:	Bank of Scotland PLC
	Direct Business
	PO Box 1000
	BX2 1LB
Investment Managers:	Rathbones Investment Management
	George House
	50 George Square
	Glasgow
	G2 1EH
Insurers:	Ecclesiastical Insurance Office Plc
	Pioneer Avenue
	Gloucester Business Park
	Brockworth
	Gloucester
	GL3 4AW

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SAMARITANS OF GLASGOW SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements of the charity for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and Accounting 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 (FRS102).

The legal and administrative information on page one forms part of this report.

Objectives, Activities, Achievements and Performance

Samaritans’ Vision is that fewer people die by suicide. Our mission is to enable persons in Glasgow and the surrounding areas 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.

We also aim 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 objects.

We do this by:

Being available to provide emotional support for people who are struggling to cope, including those who have had thoughts of suicide.
Reaching out to high risk groups and communities to reduce the risk of suicide.
Working in partnership with other organisations, agencies and experts.
Influencing public policy and raising awareness of the challenges of reducing suicide.

We are committed to the following values:

Listening , because exploring feelings alleviates distress and helps people reach a much better understanding of their situation and the options open to them.
Confidentiality , because if people feel safe, they are more likely to be open about their feelings.
People making their own decisions wherever possible , because we believe that people have the right to find their own solution and telling people what to do takes responsibility away from them.
Being non-judgemental , because we want people to be able to talk to us without fear or prejudice or rejection.
Human contact , because giving people time, undivided attention and empathy meets a fundamental emotional need and reduces distress and despair.

With the exception of a part-time admin support officer, Glasgow Samaritans is run entirely by the volunteer members. This means that many of our volunteers take on additional responsibilities beyond our core caller-facing roles, supporting with pastoral care, training, mentoring, education and fundraising activities.

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SAMARITANS OF GLASGOW SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Objectives, Activities, Achievements and Performance (continued)

The additional time commitment given by these volunteers is crucial to ensure Glasgow Samaritans can safely and skilfully support the most vulnerable in our society and contribute to our vision of reducing the number of people who die by suicide each year.

As in previous years, due to the diminished number of volunteers in the Branch, many shifts had to be closed. The capacity improvement recovery plan put in place by the Director has proved highly successful in enabling us to increase capacity in the training and mentoring teams meaning that we were able to recruit and train 32 new volunteers. The current Interim Co-Directors continue to monitor volunteer numbers and shift fulfilment in order to inform further recruitment plans. It remains our ambition to restore the branch to a capacity level which ensures we are optimising our contribution to a national 24 hour/7days a week service.

The branch’s involvement in the local community continues to be an essential cornerstone of our service in Glasgow. In 24/25 we have:

Worked in partnership with the local rail network and associated railway bodies, attending suicide prevention meetings with rail staff, holding outreach awareness sessions at local stations and supporting staff who have experienced a suicide on the network.
Provided education talks to schools around Glasgow and also supported employers and charity sector organisations by providing workshops or stalls at their own events or employee mental Health Awareness days. Notable highlights this year include Ministry of Defence, Police Scotland and McMillan Nurses.
Participated as a core member of the Wellbeing Zone at the annual TRNSMT festival in Glasgow, and event which attracts 120,000 attendees over 3 days in July.
Actively supported the Scottish Prison Service suicide prevention strategy by training listeners in our affiliated prisons (Barlinnie and Low Moss) who are then skilled in providing emotional support to fellow prisoners on a one to one basis. The team also visits the listeners regularly to allow them to confidentially debrief their discussions and raise any issues. We also participated in a 3 day Mental Health event at Barlinnie prison.

In 24/25, our volunteers have undertaken:

2,724 Listening Shifts totalling over 9,000 hours helping vulnerable and suicidal callers.
1,061 Leader Shifts ensuring our policies and protocols are followed and our volunteers are supported.
54 Training Shifts helping to increase our volunteer numbers and improve our capacity.
20 Education/Outreach shifts raising awareness and helping develop skills in other organisations.
50 Prison Visits to train or debrief and support prison listeners.

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SAMARITANS OF GLASGOW SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Objectives, Activities, Achievements and Performance (continued)

We are passionate about maintaining the quality of our listening services and ensure that our volunteers undertake all necessary mandatory training. We also utilise peer listening (our Reflect Programme) to enable any areas of individual development to be identified. Our annual conference is also used as an opportunity for learning and development. This year there was a strong focus on safeguarding with both a presentation from the Samaritans National Safeguarding Team and an informal workshop run by some of our trainers.

The conference is also used as an opportunity to thank our volunteers for their commitment and the valuable work they do. Over the years, the quality of the facilities we have been able to offer in the branch has declined as the furniture, fittings and equipment have deteriorated or been broken. Although not empirically evidenced, it does seem likely that this may have been affecting our retention and shift attendance rates. We are delighted to say that funds have now been earmarked for a partial refurbishment, beginning in July 2025. This will include the core areas of duty room, rest room, training facilities and the office for our admin officer.

As this report shows there have been many positive achievements this year but we also recognise that the need for our our life-saving work is even greater than it has been in the past. We commit to continue doing everything in our power to serve our callers in the local community and nationally.

Structure, Governance and Management

Governing Documents

Samaritans of Glasgow SCIO is a Scottish registered Charitable Incorporated Organisation. It is governed by its constitution, dated, as last amended, 9[th] January 2017, and adopted 1st June 2017.

Appointment of Trustees

A minimum of three (to include Secretary and Treasurer) and a maximum of eleven Trustees are elected annually by the Members (as defined by the constitution) at the Annual General Meeting and can be re-elected each year provided they have served for no longer than six consecutive years. The Trustees have the power to co-opt up to two further members to fill specialist roles throughout the year. As set out in the constitution, the Director/one of the Branch Co-Directors serves as chair of the Trustees

Trustee induction and training

New Trustees undertake an online training module developed for the induction of Trustees by Samaritans Central Charity. This briefs them on their legal obligations under charity and company law, and their role within the Charity’s management structure. Prior to attending their first Trustee meeting, they are advised to review minutes to ensure that they are fully informed of previous Charity performance, decisions taken, and financial performance.

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SAMARITANS OF GLASGOW SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Structure, Governance and Management (continued)

Organisation

The Trustees administer the charity and meet a minimum of four times per year. A Director, or codirectors is/are appointed to manage the day-to-day operations of the Charity. This is done via a working party every three years or earlier if required. The Regional Director also has the authority to appoint interim Director/co-directors.

The branch continued to benefit from the stability of an ongoing Director until the last quarter of the year when the incumbent resigned due to other commitments. Two interim co-directors have been appointed. This is seen as an opportunity to test the model of co-directorship which may make the Director role more attractive and sustainable for a wider range of volunteers. A Treasurer and four new Trustees were also appointed during the year and remain in post.

To facilitate operations, the Director has authority to delegate operational matters including finance, training, and selection to a team of Deputy Directors and coordinators.

Financial Review

The Branch Treasurer manages the overall finances of the organisation, with the assistance of the branch administrator who takes care of the day-to-day running of the Branch.

In February 2025, the Trustees appointed a professional fundraiser on a 9 month contract. This decision was made following a financial review which concluded that, if the current rate of income generation was to continue, the branch would become unviable. Initial planning has taken place and grant applications to over 50 funding bodies are expected to be made over the course of the contract.

The New Branch Contribution (NBC) for 2025 amounts to £10,452 (2024: £11,259). The NBC calculation is a percentage contribution of income and chargeable reserves of the charity.

The NBC contribution has decreased by £807 (2024: increased by £2,712) in the year.

Related parties and co operation with other organisations

None of our trustees received any remuneration or other benefits from their work with the charity.

Management of investments

Investments are under the execution only management of Rathbones Investment Management, Glasgow, which is a registered investment manager under the Financial Conduct Authority.

The portfolio showed a capital value of £170,157 as of 31 March 2025 (2024: £211,959).

Reserves Policy

In running the organisation, whose main income is irregular donations and legacies but with a steady ongoing expenditure, it is necessary for reserves to be utilised in order to fill any funding gaps that may arise. The general free reserves as at the year end 31 March 2025 were £145,260 (2024: £154,201).

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SAMARITANS OF GLASGOW SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Structure, Governance and Management (continued)

Risk Management

The Branch Trustees are aware of their duties as Trustees of the charity’s finances and liabilities. All Trustees undergo online Trustee training to explain their duties and responsibilities.

Plans for the Future

The Trustees aim to continue to grow the volunteer numbers in the branch, training and mentoring resources permitting. The outcome of the grant funding applications will also determine some of our plans including the potential for Phase 2 of refurbishment. A conference is planned for 2025/26.

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the applicable Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006, and the provisions of the constitution.

The trustees are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees and signed on their behalf by:

Date: 21 October 2025

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INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF THE SAMARITANS OF GLASGOW SCIO FOR THE YEAR ENDED 31 MARCH 2025

I report on the accounts of the charity for the year ended 31 March 2025, which are set out on pages 8 to 18.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

which gives me reasonable cause to believe that in any material respects the requirements:
to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Wbg Services LLP 168 Bath Street Glasgow G2 4TP

Date: 21 October 2025

	*Total Funds*	*2024*	£		*59,429*	*5,014*	*64,443*			*614*	*70,081*	*11,259*	*81,954*			*(17,511)*	*6,936*	*(10,575)*	-	*(10,575)*		*491,133*	*480,558*
*Restricted*	*Funds*	*2024*	£		4,425	-	4,425			-	4,425	-	4,425			-	-	-	-	-		-	-
*Unrestricted*	*Funds*	*2024*	£		55,004	5,014	60,018			614	65,656	11,259	77,529			(17,511)	6,936	(10,575)	-	(10,575)		491,133	480,558
Note Unrestricted Restricted	Funds Funds Total Funds	2025 2025 2025	£ £ £	Income and endowments from:	Donations and legacies 4 64,995 - 64,995	Investments 5 4,823 - 4,823	Total Income 69,818 - 69,818	Expenditure on:	Raising funds	Investment management costs 6 701 - 701	Charitable activities 8 70,940 - 70,940	Affiliated new branch contribution 9 10,452 - 10,452	Total Expenditure 82,093 - 82,093	Net (expenditure) and net movement in	funds before gains and losses on	investments (12,275) - (12,275)	Net (loss)/gains on investments (835) - (835)	Net (expenditure) (13,110) - (13,110)	Transfers between funds - - -	Net movement in funds (13,110) - (13,110)	Funds reconciliation	Total Funds brought forward 16 480,558 - 480,558	Total Funds carried forward 16 467,448 - 467,448

SAMARITANS OF GLASGOW SCIO

BALANCE SHEET AS AT 31 MARCH 2025

		Note	2025	2024
			£	£
**Fixed assets: **
Tangible assets		12	271,054	275,223
Investments		13	170,157	211,959
	Total Fixed Assets		441,211	487,182
*Current assets:*
Debtors		14	83	-
Cash at bank and in hand	Cash at bank and in hand		41,254	9,201
Total Current Assets			41,337	9,201
Liabilities:
Creditors falling due within one year		15	(15,100)	(15,825)
Net current (liabilities)			26,237	(6,624)
	Net assets		467,448	480,558
*The funds of the charity:*
Restricted income funds	Restricted income funds		-	-
Unrestricted funds	Unrestricted funds		467,448	480,558
	Total charity funds	16	467,448	480,558

Approved by the trustees and signed on their behalf by:

Date: 21 October 2025 Date: 21 October 2025

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SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (SORP FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

(b) Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created funds for specific purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed, or through the terms of an appeal.

Further details of each fund are disclosed in note 16.

(c) Income recognition

Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the Trust has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting year.

Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

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SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (continued)

(c) Income recognition (continued)

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. This is normally upon notification by our investment advisor of the dividend yield of the investment portfolio.

(d) Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis.

Expenditure on charitable activities includes expenditure on activities undertaken to further the purposes of the charity;

Irrecoverable VAT is charged as a cost against the activity for which the expenditure is incurred.

(e) Allocation of governance costs

Governance costs have been fully allocated to the cost of charitable activities.

(f) Tangible fixed assets and depreciation

All assets costing more than £1,000 are capitalised and valued at historical cost. Depreciation is charged as follows:

	Basis
Heritable property	2% on cost
Fixtures, fittings and equipment	10% on cost
Computer equipment- limited life	20% on cost

(g) Fixed asset investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

The charity does not acquire put options, derivatives or other complex financial instruments.

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.

(h) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

(i) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

(j) Creditors and provisions

Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

(k) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

(l) Taxation

Samaritans of Glasgow is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

(m) Financial instruments

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.

(n) Employee Benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2. Legal status of the charity

The Charity is a registered Scottish charity. On 1[st] June 2017, the charity converted to a SCIO.

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SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

3. Related party transactions and trustees’ expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024: £Nil). During the year no expenses were paid to trustees (2024: £70 paid to 1 trustee). No expenses were waived by trustees (2024: £Nil).

During the year no trustee had any personal interest in any contract or transaction entered into by the charity (2024: none).

4. Income from donations and legacies

Donations Regions for Prisons Legacies Friends of Glasgow Samaritans	2025 2024 £ £ 53,906 35,526 4,554 4,726 5,000 15,925 1,535 3,252 64,995 59,429

5. Investment income

Dividends and interest from listed investments	2025 2024 £ £ 4,823 5,014 4,823 5,014

6. Raising funds - Investment management costs

Investment management fees Dividends	2025 Direct 2025 2024 Direct 2024 Costs Total Costs Total £ £ £ £ 640 640 614 614 61 61 - - 701 701 614 614

7. Allocation of governance and support costs

Governance costs: Independent examiner’s fee	2025 £ 2024 £ 1,764 1,680 1,764 1,680

Governance costs are allocated to costs of charitable activities.

SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

8. Analysis of expenditure on charitable activities

	2025	2024
	£	£
Staff costs (note 10)	11,323	12,231
Property costs	12,193	15,087
Advertising	2,378	1,757
Conferences	10,393	9,569
Operations costs	19,420	16,288
Depreciation	13,469	13,469
Governance costs (note 7)	1,764	1,680
	70,940	70,081
9. Affiliated new branch contribution
	2025	2024
	£	£
Affiliated NBC	10,452	11,259
	10,452	11,259
10. Analysis of staff costs and remuneration of key management personnel
	2025	2024
	£	£
Salaries and wages	11,323	12,231
Total staff costs	11,323	12,231
No employees had employee benefits in excess of £60,000 (2024: £Nil).
	2025	2024
	No.	No.
The average weekly number of persons, by headcount,
employed by the charity during the year was:	1	1

Key Management Personnel did not receive any remuneration in the year (2024: Nil).

11. Net income/(expenditure) for the year

This is stated after charging:	2025	2024
	£	£
Depreciation	13,469	13,469
Independent examination fees	1,764	1,680

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SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

12. Tangible Fixed Assets

Cost or valuation At 1 April 2024 Additions Disposals At 31 March 2025 Depreciation At 1 April 2024 Charge for the year Eliminated on disposals At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 13. Fixed asset listed investments Market value brought forward at 1 April 2024 Add: additions to investments at cost Disposals at carrying value Add net (loss)gain/ on revaluation Market value as at 31 March 2025 Historic cost as at 31 March 2025	Heritable Property £ Computer Equipment £ Furniture, Fittings & Equipment £ Total £ 623,773 7,016 51,815 682,604 - - 9,300 9,300 - - - -	Heritable Property £ Computer Equipment £ Furniture, Fittings & Equipment £ Total £ 623,773 7,016 51,815 682,604 - - 9,300 9,300 - - - -
	623,773	7,016 61,115 691,904
	352,594 12,475 -	7,016 47,771 407,381 - 994 13,469 - - -
	365,069	7,016 48,765 420,850
	258,704	- 12,350 271,054
	271,179	- 4,044 275,223
		2025 £ 2024 £ 211,959 205,024 - 1,723 (40,967) (750) (835) 5,962 170,157 211,959 142,713 177,705

Net cash added to investments in the year was £40,967 (2024: added £596).

Investments at fair value comprised: Equities Total	2025 £ 2024 £ 170,157 211,959 170,157 211,959

All investments are carried at their fair value. Investment in equities and fixed interest securities are all traded in quoted public markets, primarily the London Stock Exchange. Holdings in common investment funds, unit trusts and open-ended investment companies are at the bid price. The basis of fair value for quoted investments is equivalent to the market value, using the bid price. Asset sales and purchases are recognised at the date of trade at cost (that is their transaction value).

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SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

13. Movement in fixed asset listed investments (continued)

The significance of financial instruments to the ongoing financial sustainability of the Charity is considered in the financial review and investment policy and performance sections of the Trustees’ Annual Report.

The charity manages these investment risks by retaining expert advisors and operating an investment policy that provides for a high degree of diversification of holdings within investment asset classes that are quoted on recognised stock exchanges. The charity does not make use of derivatives and similar complex financial instruments as it takes the view that investments are held for their longer term yield total return and historic studies of quoted financial instruments have shown that volatility in any particular 5 years will normally be corrected.

14. Debtors

Trade debtors Accrued Income	2025 2024 £ £ 61 - 22 - 83 -

15. Creditors: amounts falling due within one year

Affiliated branch contribution Taxation and social security Other creditors and accruals	2025 2024 £ £ 10,452 11,259 65 - 4,583 4,566 15,100 15,825

16. Analysis of charitable funds

2024 Analysis of Fund movements Unrestricted funds Tangible fixed assets Property maintenance Total designated funds General funds Total unrestricted funds Restricted funds Glasgow Crematorium Society Total restricted funds TOTAL FUNDS	Balance b/fwd £ Income £ Expenditure £ Transfers £ Gains/ (losses) £ Fund c/fwd £ 286,364 - (13,469) 2,328 - 275,223 51,134 - - - - 51,134
	337,498 - (13,469) 2,328 - 326,357 153,635 60,018 (64,060) (2,328) 6,936 154,201
	491,133 60,018 (77,529) - 6,936 480,558
	- 4,425 (4,425) - - -
	- 4,425 (4,425) - - -
	491,133 64,443 (81,954) - 6,936 480,558

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SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

16. Analysis of charitable funds (continued)

2025 Analysis of Fund movements Unrestricted funds Tangible fixed assets Property maintenance Total designated funds General funds Total unrestricted funds Restricted funds Total restricted funds TOTAL FUNDS	Balance b/fwd £ Income £ Expenditure £ Transfers £ Gains/ (losses) £ Fund c/fwd £ 275,223 - (13,469) 9,300 - 271,054 51,134 - - - - 51,134
	326,357 - (13,469) 9,300 - 322,188 154,201 69,818 (68,624) (9,300) (835) 145,260
	480,558 69,818 (82,093) - (835) 467,448

	- - - - - -
	480,558 69,818 (82,093) - (835) 467,448

a) The unrestricted funds are available to be spent for any of the purposes of the charity.

The Trustees have created the following designated funds:

Tangible Fixed Assets – This fund equals the Net Book Value (NBV) of funds tied up in tangible fixed assets;
Property Maintenance Fund – This fund was set up in 2016 to meet significant future renovation and maintenance costs.
b) The restricted funds are required to be used as follows:

Glasgow Crematorium Society – funds specifically to be used by the Glasgow branch.

17. Net assets over funds

Fixed assets Investments Bank & Cash Creditors due < 1 year	Unrestricted Funds £ - 211,959 (41,933) (15,825) 154,201	Designated Funds £ 275,223 - 51,134 - 326,357	Restricted Funds £ - - - - -	Total 2024 £ 275,223 211,959 9,201 (15,825)
				480,558

SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

17. Net assets over funds (continued)

	Unrestricted	Designated	Restricted	Total
	Funds	Funds	Funds	2025
	£	£	£	£
Fixed assets	-	271,054	-	271,054
Investments	170,157	-	-	170,157
Debtors	83	-	-	83
Bank & Cash	(9,880)	51,134	-	41,254
Creditors due < 1 year	(15,100)	-	-	(15,100)
	145,260	322,188	-	467,448

18. Capital Commitments

As at 31 March 2025, the charity had capital commitments that was contracted for an amount of £53,631.