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2026-03-31-accounts

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CHARITY NO: SC047232

SAMARITANS OF GLASGOW SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Docusign Envelope ID: 11DAB64A-B990-8FC7-816C-A6083C0FF549Docusign Envelope ID: EB947A4A-B1B3-8A94-8226-16ACE0DC1517

SAMARITANS OF GLASGOW SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

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

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SAMARITANS OF GLASGOW SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered and Operational Address: 210 West George Street Glasgow G2 2PQ Charity Registration Number: SC047232 Trustees: Jim Eager (Appointed Director on 01.05.2026) Interim Branch Co-Director: John Casey (Resigned 30.04.2026) Interim Branch Co-Director: Fiona Wallace (Resigned as Interim Branch Co-Director on 30.04.2026) Treasurer: Kenneth Hodge (Resigned 23.07.2026) Secretary: Fiona McGregor (Resigned 30.04.2026) Alistair Stewart (Resigned 05.04.2026) Anthony Sutherland Catherine McKiernan Dorothy Shaw (Resigned 29.11.2025) Pheona Siusaidh Miller Independent Examiners: Wbg Services LLP 168 Bath Street Glasgow G2 4TP Bankers: Bank of Scotland PLC The Mound Edinburgh EH1 1YZ 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 2026

The Trustees present their annual report and financial statements of the charity for the year ended 31 March 2026.

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:

We are committed to the following values:

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 2026

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 25 new volunteers. In total we have achieved a 7% growth in total numbers over the year. We 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 25/26 we have:

In 25/26, our volunteers have undertaken:

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 workshops run by some of our trainers on handling grief and misuse calls.

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SAMARITANS OF GLASGOW SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026

Objectives, Activities, Achievements and Performance (continued)

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 had declined and this year we undertook a refurbishment of the duty room, rest room, training facilities and the office for our admin officer. This included better sound dampening, improved listening headsets and refit of fire doors. This has made the working areas a much more welcoming and safe environment for volunteers, staff and trainees.

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 especially during the greatest hours of need..

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.

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.

Two interim co-directors were appointed and gave 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.

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SAMARITANS OF GLASGOW SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026

Structure, Governance and Management (continued)

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.

The Trustees continued with the approntment of the professional fundraiser on a rolling monthly contract. The efforts last year were very successful in fudning the refurbishment in particular.

The New Branch Contribution (NBC) for 2026 amounts to £7,830 (2025: £10,452). The NBC calculation is a percentage contribution of income and chargeable reserves of the charity. The NBC contribution has decreased by £2,622 (2025: decreased by £807) 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 £113,483 as of 31 March 2026 (2025: £170,157).

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 2026 were £156,765 (2025: £145,260).

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.

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:

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SAMARITANS OF GLASGOW SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026

Trustees’ responsibilities in relation to the financial statements (continued)

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:

Name: Catherine McKiernan

Name: Jim Eager

Date: 27 August 2026

Date: 27 August 2026

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE SAMARITANS OF GLASGOW SCIO FOR THE YEAR ENDED 31 MARCH 2026

I report on the accounts of the charity for the year ended 31 March 2026, 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

  1. which gives me reasonable cause to believe that in any material respects the requirements:

  2. to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jenna Fair BA (Hons) ACCA Wbg Services LLP 168 Bath Street Glasgow G2 4TP

Date: 27 August 2026

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SAMARITANS OF GLASGOW SCIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31 MARCH 2026

(Including an Income and Expenditure account)

Note
Income and endowments from:
Donations and legacies
4
Investments
5
Other incoming resources
6
Total Income
Expenditure on:
Raising funds
Raising donations and legacies
7
Investment management costs
8
Charitable activities
10
Affiliated new branch contribution
11
Total Expenditure
Net income/(expenditure) and net
movement in funds before gains and
losses on investments
Net gains/(loss) on investments
Net income/(expenditure)
Transfers between funds
Gain on revaluation of fixed assets
Net movement in funds
Funds reconciliation
Total Funds brought forward
18
Total Funds carried forward
18		 Unrestricted
Funds
2026
Restricted
Funds
2026
Total Funds
2026
Unrestricted
Funds
2025
Restricted
Funds
2025
Total Funds
2025
£
£
£
£
£
£
74,863
45,600
120,463
64,995
-
64,995
3,310
-
3,310
4,823
-
4,823
18,593
-
18,593
-
-
-
96,766
45,600
142,366
69,818
-
69,818
12,240
-
12,240
-
-
-
507
-
507
701
-
701
52,507
37,100
89,607
70,940
-
70,940
7,830
-
7,830
10,452
-
10,452
73,084
37,100
110,184
82,093
-
82,093
23,682
8,500
32,182
(12,275)
-
(12,275)
7,343
-
7,343
(835)
-
(835)
31,025
8,500
39,525
(13,110)
-
(13,110)
-
-
-
-
-
-
1,348,100
-
1,348,100
-
-
-
1,379,125
8,500
1,387,625
(13,110)
-
(13,110)
467,448
-
467,448
480,558
-
480,558
1,846,573
8,500
1,855,073
467,448
-
467,448

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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SAMARITANS OF GLASGOW SCIO

BALANCE SHEET AS AT 31 MARCH 2026

Note
Fixed assets:
Tangible assets
14
Investments
15
Total Fixed Assets
Current assets:
Debtors
16
Cash at bank and in hand
Total Current Assets
Liabilities:
Creditors falling due within one year
17
Net current assets
Net assets
The funds of the charity:
Unrestricted funds
18
Restricted income funds
18
Total charity funds		 2026
2025
£
£
1,689,808
271,054
113,483
170,157
1,803,291
441,211
-
83
63,502
41,254
63,502
41,337
(11,720)
(15,100)
51,782
26,237
1,855,073
467,448
1,846,573
467,448
8,500
-
1,855,073
467,448

Approved by the trustees and signed on their behalf by:

Name: Catherine McKiernan

Name: Jim Eager

Date: 27 August 2026

Date: 27 August 2026

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SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026

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 18.

(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 2026

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.

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 2026

(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 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 2026

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 (2025: £Nil). During the year no expenses were paid to trustees (2025: £Nil). No expenses were waived by trustees (2025: £Nil).

During the year no trustee had any personal interest in any contract or transaction entered into by the charity (2025: none).

4. Income from donations and legacies

Donations
Regions for Prisons
Legacies
Friends of Glasgow Samaritans		 2026
2025
£
£
108,651
53,906
6,812
4,554
5,000
5,000
-
1,535
120,463
64,995

5. Investment income

Dividends and interest from listed investments 2026
2025
£
£
3,310
4,823
3,310
4,823

6. Other incoming resources

Insurance proceeds
. Raising donations and legacies
Fundraising expenses		 2026
2025
£
£
18,593
-
18,593
-
2026
2025
£
£
12,240
-
12,240
-

7. Raising donations and legacies

8. Raising funds - Investment management costs

Investment management fees
Dividends		 2026
Direct
2026
2025
Direct
2025
Costs
Total
Costs
Total
£
£
£
£
507
507
640
640
-
-
61
61
507
507
701
701

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SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026

9. Allocation of governance and support costs

Governance costs:
2026 2025
£ £
Independent examiner’s fee 1,854 1,764
1,854 1,764
Governance costs are allocated to costs of charitable activities.

10. Analysis of expenditure on charitable activities

2026
2025
£
£
Staff costs (note 12)
14,181
11,323
Property costs
19,235
12,193
Advertising
1,791
2,378
Conferences
10,573
10,393
Operations costs
31,383
19,420
Depreciation
10,590
13,469
Governance costs (note 9)
1,854
1,764
89,607
70,940
11. Affiliated new branch contribution
2026
2025
£
£
Affiliated NBC
7,830
10,452
7,830
10,452
12. Analysis of staff costs and remuneration of key management personnel
2026
£
2025
£
Salaries and wages
14,181
11,323
Total staff costs
14,181
11,323
No employees had employee benefits in excess of £60,000 (2025: £Nil).
2026
No.
2025
No.
The average weekly number of persons, by headcount,
employed by the charity during the year was:
1
1		 2026
2025
£
£
14,181
11,323
19,235
12,193
1,791
2,378
10,573
10,393
31,383
19,420
10,590
13,469
1,854
1,764
89,607
70,940
2026
2025
£
£
7,830
10,452
7,830
10,452

Key Management Personnel did not receive any remuneration in the year (2025: Nil).

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SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026

13. Net income/(expenditure) for the year

This is stated after charging:
Depreciation
Independent examiner’s fee		 2026
£
2025
£
10,590
13,469
1,854
1,764

14. Tangible Fixed Assets

Cost or valuation
At 1 April 2025
Additions
Disposals
Revaluation
At 31 March 2026
Depreciation
At 1 April 2025
Charge for the year
Disposals
Revaluation
At 31 March 2026
Net book value
At 31 March 2026
At 31 March 2025		 Heritable
Property
£
Computer
Equipment
£
Furniture,
Fittings &
Equipment
£
Total
£
623,773
7,016
61,115
691,904
52,290
-
28,954
81,244
-
-
-
-
974,365
-
-
974,365
1,650,428
7,016
90,069
1,747,513
365,069
7,016
48,765
420,850
8,666
-
1,924
10,590
-
-
-
-
(373,735)
-
-
(373,735)
-
7,016
50,689
57,705
1,650,428
-
39,380
1,689,808
258,704
-
12,350
271,054

15. Fixed asset listed investments


Market value brought forward at 1 April 2025
Add: additions to investments at cost
Disposals at market value
Add net gain/(loss) on revaluation
Market value as at 31 March 2026
Historic cost as at 31 March 2026		 2026
£
2025
£
170,157
211,959
-
-
(63,298)
(40,967)
6,624
(835)
113,483
170,157
89,161
142,713

Net cash added to investments in the year was £64,019 (2025: added £40,967).

15

Docusign Envelope ID: 11DAB64A-B990-8FC7-816C-A6083C0FF549Docusign Envelope ID: EB947A4A-B1B3-8A94-8226-16ACE0DC1517

SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026

15. Movement in fixed asset listed investments (continued)

Investments at fair value comprised:
Equities
Total		 2026
£
2025
£
113,483
170,157
113,483
170,157

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).

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.

16. Debtors

Trade debtors
Accrued Income		 2026
2025
£
£
-
61
-
22
-
83

17. Creditors: amounts falling due within one year

Affiliated branch contribution
Taxation and social security
Other creditors and accruals		 2026
2025
£
£
7,830
10,452
319
65
3,571
4,583
11,720
15,100

16

Docusign Envelope ID: 11DAB64A-B990-8FC7-816C-A6083C0FF549Docusign Envelope ID: EB947A4A-B1B3-8A94-8226-16ACE0DC1517

SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026

18. Analysis of charitable funds

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
2026
Analysis of
Fund movements
Unrestricted funds
Tangible fixed assets
Property maintenance
Total designated funds
General funds
Total unrestricted funds
Restricted funds
Commonweal Fund
Gilbert Elliot Memorial Trust
Incorporation of
Bonnetmakers and Dyers
Murdoch Forrest Charitable
Trust
Mary Brown Memorial Trust
Schuh Trust
Souter Trust
The Thistledown Trust
The Glasgow Nursing and
Medical Relief Association
The AMW Charitable Trust
The Vardy Foundation
W M Mann Foundation
Total restricted funds
TOTAL FUNDS		 Balance
b/fwd
£
Income
£
Expenditure
£
Transfers
£
Gains/
(losses)
£
Fund
c/fwd
£
271,054
-
(10,590)
81,244
1,348,100
1,689,808
51,134
-
-
(51,134)
-
-
322,188
-
(10,590)
30,110
1,348,100
1,689,808
145,260
96,766
(62,494)
(30,110)
7,343
156,765
467,448
96,766
(73,084)
-
1,355,443
1,846,573
-
2,100
(2,100)
-
-
-
-
2,000
(2,000)
-
-
-
-
500
-
-
-
500
-
3,000
(3,000)
-
-
-
-
10,000
(10,000)
-
-
-
-
5,000
(5,000)
-
-
-
-
5,000
(5,000)
-
-
-
-
2,000
(2,000)
-
-
-
-
2,000
(2,000)
-
-
-
-
8,000
-
-
-
8,000
-
5,000
(5,000)
-
-
-
-
1,000
(1,000)
-
-
-
-
45,600
(37,100)
-
-
8,500
467,448
142,366
(110,184)
-
1,355,443
1,855,073

17

Docusign Envelope ID: 11DAB64A-B990-8FC7-816C-A6083C0FF549Docusign Envelope ID: EB947A4A-B1B3-8A94-8226-16ACE0DC1517

SAMARITANS OF GLASGOW SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026

18. Analysis of charitable funds (continued)

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:

Commonweal Fund Gilbert Elliot Memorial Trust Incorporation of Bonnetmakers and Dyers Murdoch Forrest Charitable Trust Mary Brown Memorial Trust Schuh Trust Souter Trust The Thistledown Trust The Glasgow Nursing and Medical Relief Association The AMW Charitable Trust The Vardy Foundation W M Mann Foundation

Funding towards volunteer training. Funding towards volunteer recruitment. Funding towards a photocopier. Funding towards volunteer training. Funding towards training. Funding towards volunteer training. Funding towards volunteer training. Funding towards training. Funding towards volunteer training. Funding towards volunteer training and recruitment. Funding towards volunteer training. Funding towards volunteer training.

19. Net assets over funds

Fixed assets
Investments
Debtors
Bank & Cash
Creditors due < 1 year
Fixed assets
Investments
Bank & Cash
Creditors due < 1 year		 Unrestricted
Funds
£
-
170,157
83
(9,880)
(15,100)
145,260
Unrestricted
Funds
£
-
113,483
55,002
(11,720)
156,765		 Designated
Funds
£
271,054
-
-
51,134
-
322,188
Designated
Funds
£
1,689,808
-
-
-
1,689,808		 Restricted
Funds
£
-
-
-
-
-
-
Restricted
Funds
£
-
-
8,500
-
8,500		 Total
2025
£
271,054
170,157
83
41,254
(15,100)
467,448
Total
2026
£
1,689,808
113,483
63,502
(11,720)
1,855,073

18