SCOTTISH SAMARITANS TRUST SCIO Report & Financial Ststsments for the year ended 31 March 2025 SAMARITANS Samaritans. Vision Is that fewer people die by suicide OSCR Ott￿h P4 Registered SCIO SCO£llg REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 coNTE￿rS Trustees'Annual Rep(xt................................................................................................................... Independent Examinetrs Report........................................................................................................ statement of Receipts & Payments................................................................................................... Statement of Balances........................................................ .-...- .. Notes to the Financial Statements..................................................................................................... TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The tntstees rKesent their rerA)rt and finan(aal staleffents towher with the ￿ldepe￿ent examiner's report for the yeai ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Charlty Narne Scottish Samarilans scio Charity Number SC051198 Prfnclpal Address Orchll HcNJse Orchil Road A￿Merard PH31NB CunEnt Trustees Chalr Secretary Treasurer Appointed 1 W1112024 Other Trustees who sefved during the perlod Bankers Unity Trusl Bank plc 4 Brindley Place 81nningham B12JB Independent Examiner TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE GOVERNANCE AND MANAGEMENT Governing Docufflent Scottish Samaritans Trust SCIO {'SST') is a Scottish Charitable Incorporated Organbsation (SCIO), registered on 13 August 2021 and govemed by rts constitLJtion effective from that date. Appointment of Trustses One third of the Irustees retire at each annual general meeting bul are eligible for re4lection. The iwslees May appoint additional trustees at 8ny time. The constitution provides for a minimum of three and a maximum of nine trustees. The trusiees meet periodically to consider applications for funding and the fulure diTeclion of the charty. OBJECTS & ACTNITIES SSTS purposes are the saving of lives and the advancement of health. SST seeks to fulfil its purposes by providing financial supFM)rt to branches of Samaritans in Scotland to assist them to deliver Samaiiians, vision that fewer people die by suicide. ACHIEVEMENTS & PERFORMANCE DurirYJ the year, the charity supported applications from three (2024.. two) Branches totalling £3,51X) (2024.. £1,500) These grants were provided to fund capital projects wiihin the branches to help improve service delNery. FINANCIAL REVIEW OveNiew A summary of receipts and payments for the year was,. 2025 2024 Re￿Ipts Pa￿entS SurplusllD•fi¢it) for y•ar 324 1,972 1,573 3,568 (3.244) This deficit is primatrity due to the charity havlng placed £110,000 on a tw(￿year 5% fixed rate deposit in April 2024. The income from this deposii will not be received until the end of the fixed tern. Investrnent policy The trustees, current policy is to place furKls for investment in interest bearing bank deposts. Reserves policy The charity does not currently have a fomal resep4es policy as it only distributes income as received. Freely available resepdes at the year-end were £0 (2024.. £320) FUTURE PLANS It is anticipated that the level of grant5 will inraease over time as the available income is expected to be in the region of £5,000. The trustees distribute incx)me only. unless there are exienuatirvJ circumstances to spend caprtal as pennrtted wiihin the constitution. TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 APPROVAL This report, which has been kyepafed in aco)rdanc£ wtth the Charities and Trustee Investment {ScL*land) Aca on 14 Oclobei 2025 and sKan￿1 on ther tehalf by. Trustee INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independent Examine¢s Reporl to the TNstee$ of scotti￿ Samaiitans Trust SCK> I report on the accounts of the charity for the year ended 31 March 2025, whic* are set out on pages 7 to 9. Respective rn8pon8ibililies of Trustees and Examiner The chariiy's irustees are ￿spOnSible for the preparatKtn of the accounts in accordance with the tefftis of the Ch8rities and TNstee InNtstment (Scoiiand) Ad 2005 nhe 2005 Ad") and the Charities Accounts (Scolland) Regulations 2006 (as amerKJe(l) (Ihe 20(￿ Regulationsl. The tru*ees consNYer that the audit requirement of RwJulation (l 0)(1)(d) of the 2006 RegulatM)ns does not apply. It Is my responslblllty lo examine the accounts uNJer sedion (44)(1)(c) of the 2CK15 Act and to st*e whether particular Matte￿ have come to my allentlon. Basi$ of Ind•p•nd•nt Examinerfs Statemert My exarn1nat￿)n is cawied out in accordance with RwJulation 11 of the 2006 Regulations. An exarnin8tion includes a ￿vi6W of the accountiThJ reconls keFA by the charily and a comparison of the accounts wesented with those recoNls. It also incI￿leS conSiderat￿n of any unusual items or disGIc6ures in the accounts and seeks e>planations from the tNstees concemiThJ any such matters. The procedures undertaken do not provije all the evidence that would be required In an audit, and consequentty I do not express Sn audil opinDn on the view given by Ihe accounts. Independent Examinefs Statement In conne(Xion with my examinatK)n. no m&ier came to my attention: which gives me reasonable cause to believe Ihal in any material Tespect, the requiiements to keep aCt￿ni1￿j records in accordance wilh se¢Xion 44(1){a) of the 2005 Act and Regulation 4 of the 20£￿ Regulations. and to prepare accounts which accorf with the 8ccountiThJ reo)nls and ￿mplY with Regulation 9 of the 2006 Regulations have nol been met, or 2. to which, in my opinion, attention should be drawn in O￿ler to enable a proper urKlerstanding of the accounts to be reached. 20 October 2025 STATEMENT OF RECEIPTS & PAYMENTS FOR THE YEAR ENDED 31 MARCH 2025 unrestrict￿ Endowmer Total Total Note Funds Funds 2025 2024 Receipts Bank inlerest 324 324 1.872 Payments Grants paid Bank charges 3,500 68 3,500 68 1.500 73 3,568 3,668 1,573 Movement in funds (3,244) 2,924 (320) 13.244) 399 Transfers between funds (2.924) (2,924) surplu￿(DerlClt} for year {3.244) 399 The Notes on page 9 fomi an integral part of these accounts. STATEMENT OF BALANCES AS AT 31 MARCH 2025 UNestrirted Endobwnent Total Totsl FuThJs Funds 2025 2024 Bank & Cash Balances Balance as 8t 01 Awil 2024 Surp1￿%1 Fund Accounting (a) Unresiricted funds are those that can be expended at the discrelion of the trustees in the furtherance of the objec*s of the charity. (b) ErKlowment funds (expendable) are funds which are held to generate incAime but where the trustees, in spedfic clrcumstances on￿, have the power to convert the Gqpital into income, but are not required to do so. The purposes of the funds are shown in Note 8. Taxation (a) The tharfty Is not liable to corporatlon t&x or capltal gains tax on ils ch8rltable activltles. (b) The charity is not registered for VAT. Transactions with tNstees and related parties (8) No remuneration or beneftts were paKJ to any of trustees during the year or in the previous period. (b) No expenses were reimbursed 10 the trustees during year or In the prevlous perlod. (c) There were no related party transactions during the year or in the prelious period. Grants paid 2025 2024 Samaritans of Ay￿￿[6 Samaritans of C8ithness Samarttans of Inv8rclyde Samaritans of the Borde Samaritans of the Western Isles 2,500 500 500 1,000 1.500 3,500 Purposes of the funds (a) The General fund, which shall receive income derived from the ErKJowment fvnd invBStments, shall be applied in Scoiiand for such purposes as the tnjstees may decKle beirKJ charitable purposes for whlch the funds of Samaritans may be used. (b) The Endowment fund shall be held in such authorised investments as the tNstees may from time-to-time dec•Je; promded that the trustees may apply any part of the capital of the fund for any wrpose for which the income may be applied, if such purFK)se is of a capital or non-recurring nature and if the trustees consKler that speckql circumstances justify the use of Ggpital for such Pu￿ose.