2021-03-31-accounts

Report ofthe Directors and Trustees	Report ofthe Directors and Trustees		2-14
Independent Auditor's	Report		15-18
Statement of Financial	Activities Incorporating	the Income and Expenditure	19
Account
Balance Sheet			20
Cashflow			21
Notes to the Financial	Statements		22-42

Trustees	and	Directors:	R.J.Pemberton	(Chair)	(Chair)
			Dr L. Haines
			J.Seaman
			J.Davies
			R. Holt
			A. Wilshaw
			B.Lawton
			E. Porteous
			A. Teasdale
			A. Powner
			C. Brady
			S. Nixon (resigned		29/09/20)
			A. Kazmi (appointed		15/4/21)

Chief Executive and	Chief Executive and
Company	Secretary:	S.Harris
Registered	Office:	Advice House
		Cheapside
		Hanley
		Stoke on Trent
		ST1 1HL
Bank:		Unity Trust Bank pic
		9, Brindley Place
		Birmingham
		B1 2HB
Auditors:		Dains LLP
		2, Etruria Office Village,
		Forge Lane
		Etruria,
		Stoke-on-Trent
		ST1 5RQ

than the population		at large. Th	e profile is for	cli	ents using all of	our services.
Age Under 25		25-64		65	and over
8.24%		84.96%		6.80%
Gender
Male		Female		Prefer a different		term
43.14%		56.80%		0.07%
Health
Disabled	Long term health condition				No disability	or LTHC
3.93%	22.84%				73.23%
Housing Tenure
Owner Occupier		Private	Tenant	Social Tenant		Other
17.59%		27.19%		38.60%		16.62%
Occupation Employed/self-		Sick or	Unemployed		Other	Retired	Carers
employed 34.36%		disabled 21.95%	20.71%		8.52%	7.74%	6.62%
Ethnic Origin White UK 68.78%		Black (all categories) 8.06%	Asian (all categories) 9.83%		White Other 7.88%	Other 3.79%	Mixed (all categories) 2.23%

	Note	Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2021	2021	2021	2020
		F	E	F	P
incoming from: Donations and Legacies Charitable Activities Other Trading Activities investment		263,960 354,834 6,310 12	3,283,635	263,960 3,638,469 6,310 12	105,464 3,613,788 7,320 9
Total income		625,116	3„283,635	3,90&,751	3,726,581
Expenditure on: Raising funds Charitable Activities Total expenditure	6 7,8	53,464 308,832 362,296	3,337,512 3,337,512	53,464 3,646,344 3,699,808	51,778 3,446,498 3,498,276
Net income /(expenditure)		262,820	(53,877)	208,943	228,305
Transfers between funds Net movement in funds		(5,876 256,944	5,876 48,001	208,943	228,305
Reconciliation offunds
Total funds brought forward Total funds carried forward	17	922,317 1,179,261	275,854 227„853	1,198,171 1,407,114	969,866 1,198,171

			Note	2021	2020
				F
Fixed assets Tangible assets				468,994	432,193
Current assets
Debtors			12	223,598	414,3'I 7
Cash at bank and	in	hand		1,312,638	753,826
				1,536,236	1,168,143
Creditors —amounts		falling due
within one year			13	(598,116)	(394,951)
Net current assets				938,120	773,192
Creditors —amounts after one year		falling due	14		(7,214)
Total net assets				1,407,114	1.198,171
The funds ofthe	Charity
Unrestricted funds			17	1,179,261	922,317
Restricted funds			17	227,853	275,854
Total charity funds				1,407, 'l14	1,198,171

						Note	2021	2020
Cash flows from	operating	activities
Net cash provided	/(used in)	by operating	activities			25	691,755	(26,852)
Cash flows from	financing	activities:				26	(17,337)	(17,337)
Cash flows from	investing	activities:
Interest income						5	12	9
Purchase oftangible fixed assets						11	(115,618)	38,134
Net cash used in	investing	activities					(115,606)	(38,125)
Increase /(Decrease) in cash		and cash equivalents			in		558,812	(82,314)
the reporting year
Cash and cash equivalents at the beginning				ofthe			753,826	836,140
reporting period
Cash and cash equivalents		at the end	of	the		27	1,312,638	753,826
reporting period

		2020	Cash flows	Other Changes	2021
Long Short	—term borrowings term borrowings	( 7,214) (17,337)	17,337	7,214 (7,214)	(7,214)
Total	liabilities	24,551	17,337		7,214
Cash	8 cash equivalents	753,826	558,812		1,312,638
Total	net debt	729,275	576,149		1,305,424

unting p	olicies (Continued)
Freehold	Property	2% Straight	Line
Fixtures, fittings and equipment		20-33.33%	on reducing balance
		basis
Leasehold	property	Over the term ofthe lease

							2021
				Unrestricted	Restricted		Total
Grants				255,939			255,939
Donations				8,021			8,021
				263,960			263,960
							2020
				Unrestrictedf	Restricted		Total
Grants				100,330			100,330
Donations				5,134			5,134
				105„464			105,464
ncome from Charitable			activities
							2021
				Unrestricted	Restricted		Total
Grants and contract income
receivable	for charitable
activity, advice and
information
Generalist	Advice			222,081	335,481		557,562
Debt Advice					829,008		829,008
Specialist	Advice			'I32,753	492,855		625,608
SVG 8 Consumer		Advice			1,626,291		1,626,291
				354,834	3,283,635		3,638,469
							2020
				Unrestricted	Restricted		Total
				E		F
Grants and contract income
receivable	for charitable
activity, advice and
information
Generalist	Advice			218,598	331,052		549,650
Debt Advice				4,348	779,587		783,935
Specialist	Advice			215,823	591,167		806,990
SVG 8 Consumer		Advice			1,473,2'I	3	1,473,213
				438,769	3,175,019		3,613,788

						Unrestricted	Restricted	2021
						Funds	Funds	Total
	Training	events				6,310		6,310
						Unrestricted	Restricted	2020
						Funds	Funds	Total
	Training	events				7,320		7,320
5.	Investment		income
								2021
						Unrestricted	Restricted	Total
	Bank interest					12		12
								2020
						Unrestricted	Restricted	Total
	Bank interest
6.	Expenditure			on Raising Funds
						Unrestricted	Restricted	2021
						Funds	Funds	Total
						F		f
	Costs	of	Generating		funds	53,464		53,464
						Unrestricted	Restricted	2020
						Funds	Funds	Total
	Costs	of	Generating		funds	51,778		51,778

Expenditure On Charitable	Expenditure On Charitable	Expenditure On Charitable	activities
Charitable	activities 2021			Unrestricted	Restricted	2021
				Funds	Funds	Total
Generalist	Advice			150,714	392,209	542,923
Debt Advice					829,008	829,008
Specialist	Advice			158,118	467,490	625,608
SVG 8 Consumer		Advice			1,648,805	1,648,805
				308,832	3,337,512	3,646,344
Charitable	activities 2020			Unrestricted	Restricted	2020
				Funds	Funds	Total
Generalist	Advice			152,933	403,461	556,394
Debt Advice				4,071	778,647	782,718
Specialist	Advice			139,654	551,061	690,715
SVG 8 Consumer		Advice			1,416,671	1,416,671
				296,658	3,149,840	3,446,498

Analysis of Expenditure on charitable	Activities undertaken directly	Direct Costs	Support Costs	2021 Total
activities
Generalist
Advice
	Wages 8 salaries Staff 8 volunteers	387,240 833	34,115 3,129	421,355 3,962
	Office costs	8,040	37,349	45,389
	Premises costs	13,401	38,601	52,002
	Governance costs		2,291	2,291
	Other Costs	3,240	14,684	17,924
		412,754	130,169	542,923
Debt Advice
	Wages 8 salaries Staff 8 volunteers	623,725 2,479	69,303 3,442	693,028 5,921
	Office costs	6,308	34,449	40,757
	Premises costs	156	72,359	72,515
	Governance costs		2,291	2,291
	Other Costs	1,324	13,172	14,496
		633,992	195,016	829,008
Specialist Advice
	Wages 8 salaries Staff 8 volunteers	457,939 3,233	53,725 6,165	511,664 9,398
	Office costs	12,260	33,305	45,565
	Premises costs		41,710	41,710
	Governance costs		2,291	2,291
	Other Costs	1,808	13,172	14,980
		475,240	150,368	625,608
SVG 8 Consumer
Advice
	Wages 8 salaries Staff 8 volunteers	1,237,918 3,779	152,970 3,052	1,390,888 6,831
	Office costs	28,547	28,286	56,833
	Premises costs	54,377	23,815	78,192
	Governance costs	3,375		3,375
	Other Costs	112,686		112,686
		1,440,682	208,123	1,648,805
Total		2,962,668	683,676	3,646,344

Analysis of Expenditure on charitable activities	Analysis of Expenditure on charitable activities	Analysis of Expenditure on charitable activities	Activities undertaken directly	Direct Costs	Support Costs	2020 Total
Generalist
Advice
			Wages 8 salaries Staff 8 volunteers	387,959 11,96'I	35,748 1,448	423,707 13,409
			Office costs	2,133	33,218	35,351
			Premises costs	11,022	34,079	45,101
			Governance costs		2,383	2,383
			Other Costs	28,171	8,272	36,443
				441,246	115,148	556,394
Debt Advice			Wages 8 salaries Staff 8 volunteers	609,336 5,931	71,221 7,244	680,557 13,175
			Office costs	7,637	31,703	39,340
			Premises costs		47,200	47,200
			Governance costs		2,383	2,383
			Other Costs	63		63
				622,967	159,751	782,718
Specialist	Advice
			Wages 8 salaries Staff 8 volunteers	486,787 11,525	57,392 3,029	544,179 14,554
			Office costs	12,223	32,825	45,048
			Premises costs	42	47,522	47,564
			Governance costs		2,383	2,383
			Other Costs	36,987		36,987
				547,564	143,151	690,715
SVG 8 Consumer
Advice			Wages 8 salaries Staff 8 volunteers	1,011,974 7,044	121,637 1,448	1,133,611 8,492
			Office costs	21,734	46,357	68,091
			Premises costs	41,071	47,630	88,701
			Governance costs		2,383	2,383
			Other Costs	112,636	2,757	115,393
				1,194,459	222,212	1,416,671
Total				2,806,236	640,262	3,446,498

et movement in fun	d	s
							2021	2020
This is stated after	charging:						F	F
Depreciation							78,817	59,274
Operating lease rentals							84,792	84,792
Auditors' remuneration:
- Audit services							7,000	6,400
aff costs
							2021	2020
Wages and salaries							2,775,920	2,539,104
Social security costs							203,256	189,577
Redundancy 8 Settlement			costs					23,431
Pension costs							91,223	81,720
Benefits							12,945	15,816
							3,083,344	2,849,648
							No.	No.
The average number		of employees,			analysed	by function was:
Charitable activities							160	144
Cost of generating	funds						1	1
Management and administration				of	charity		2	2
							163	147

Deferred	income
			2021	2020
			F
Deferred	income	Brought Forward	83,542	221,566
Resources deferred during the year			263,423	83,542
Amount	released	from previous year	83,542	221,566
Deferred	income	Carried Forward	263,423	83,542

nalysis ofcreditor	s	&than	1 year
				2021		2020
Obligations Under	Finance		Lease			7,214
The finance lease is		secured	against the asset to which	it relates.
Analysis of net assets between funds —current year
			Unrestricted	Designated	Restricted	2021
			funds	funds	funds
			F	P
Tangible fixed assets				241,141	227,853	468,994
Current assets			1,070,986	465,250		1,536,236
Creditors-amounts	falling		(598,116)			(598,116)
due within one year
Creditors-amounts	falling
due after one year
Net assets at 31 March 2021			472,870	706,391	227,853	1,407,114
Analysis ofnet assets between funds —prior year
			Unrestricted	Designated	Restricted	2020
			funds	funds	funds
					F
Tangible fixed assets				156,339	275,854	432,193
Current assets			744,327	423,816		1,168,143
Creditors-amounts	falling		(394,951)			(394,951)
due within one year
Creditors-amounts	falling		(7,214)			(7,214)
due after one year
Net assets at 31 March 2020			342,162	580,155	275,854	'l,198,171

Movements in funds	—current year
		At 1	Incoming	Outgoing	Transfer	At 31
		April	resources	resources	s	March
		2020				2021
		F				F
Unrestricted funds
General funds		292,162	345,701	159,117	(41,533)	437,213
Other income			187,725	187,725
LAA Fund			15,454	15,454
		292,162	548,880	362,296	(41,533)	437,213
Designated funds Fixed assets		156,339	76,236			232,575
Building repairs Staffing costs IT Re-provision General contingencies		50,000 324,151 50,000 49,665 630,155	76,236		35,657 35,657	50,000 359,808 50,000 49,665 742,048
Total unrestricted	funds	922,317	625,116	362,296	(5,876)	1,179,261
Restricted Funds
Citizens Advice - IDMA			73,389	73,389
Consumer Advice			832,857	832,857
Biddulph Town Council Help to Claim Help to Claim (Best Practice			25,000 303,281 39,648	25,000 303,281 39,648
Lead) DECC - Big Energy	Saving		500	500
Network
S-0-T Housing 8 Debt Advice Refugee Action			153,385 6,000	153,385 6,000
Citizens Advice-
Face toface debt advice			397,555	397,555
Citizens Advice-
Energy Advice VOICES (Housing)			41,857 27,630	41,857 27,630
Big Lottery Fund- Potteries Moneywise			157,077	157,077
Aspire Financial Capability			46,153	46,153

Movements in funds	—curr	ent y	ear (continued	)
			At 1	Incoming	Outgoing	Transfer	At 31
			April	resources	resources		March
			2020f				2021
Children in Need				29,784	29,784
Henry Smith				8,933	8.933
Staffordshire Commissioner-
Restorative Justice			20,000		20,000
Citizens Advice —Adviceline		extra		7,200	7,200
SoT Refugee 8 Asylum Challenge North Staffs	project			23,112 36,340	23,112 36,340
Staffordshire Commissioner
Victims and Witnesses	Fund			21,912	21,912
Staffordshire Commissioner-
Staffordshire Victim Gateway			56,638	763,265	765,779	5,876	60,000
Voices (Benefits)				50,000	50,000
Access to Justice				48,568	48,568
Voices (WBLL) Citizens Advice —Seams Action				98,816 30,169	98,816 30,169
Big lottery Fund —Potteries				55,079	55,079
Gold
NS Multiple Sclerosis Society Community Investment Fund National Lottery —Office			20,935 163,878	6,125	6,125 12,867 14,968		8,068 148,910
extension
Coalfields Refurbishment	1		6,432		273		6,159
(S-0-T) Newcastle office refurbishment			7,97'I		3,255		4,716
Total restricted funds			275,854	3,283,635	3,337,512	5,876	227,853
Total funds			1,198,171	3,908,751	3,699,808		1,407,114
Movements in funds —prior		year
			At 1	Incoming	Outgoing	Transfers	At 31
			April	resources	resources		March
			2019f				2020 F
Unrestricted funds
General funds			92,717	396,280	146,835	(50,000)	292,162
Other income				105,464	105,464
LAA Fund				49,818	49,818
			92,717	551,562	302,117	(50,000)	292,162
Designated funds Fixed assets			202,658		46,319		156,339
Building repairs Staffing costs IT Re-provision General contingencies			50,000 324,151 49,665 626,474		46,319	50,000	50,000 324,151 50,000 49,665 630,155
Total unrestricted funds			719,191	551,562	348,436		922,317

Notes to the financial state	Notes to the financial state	ments for t	he year ende	d 31 March	2021
Movement in funds —prior year		(continued) At 1	Incoming	Outgoing	Transfer	At 31
		April	resources	resources		March
		2019				2020
Restncted F s Und		f		E.
Aspire Consumer Advice		20,096	25,923 702,044	25,923 722,140
Biddulph Town Council			25,000	25,000
Help to Claim			280,129	280,129
Help to Claim (Best Practice			39,000	39,000
Lead)
DECC - Big Energy Saving			500	500
Network
S-0-THousing 8 Debt Advice			150,000	150,000
Refugee Action			6,000	6,000
Citizens Advice-			364,224	364,224
Face to face debt advice
Citizens Advice—			17,140	17,140
Energy Advice VOICES (Housing) Big Lottery Fund-			24,985 156,439	24,985 156,439
Potteries Moneywise
Aspire Financial Capability Children in Need			48,644 28,353	48,644 28,353
Henry Smith Staffordshire Commissioner-			26,667 124,731	26,667 104,731		20,000
Restorative Justice
Citizens Advice - IDMA			56,902	56,902
SoT Refugee Asylum Project			93,038	93,038
Challenge North Staffs Staffordshire Commissioner—			46,000 21,912	46,000 21,912
Victims 8 Witnesses Fund
Staffordshire Commissioner-			624,172	567,534		56,638
Staffordshire Victim Gateway
Voices (Benefits)			50,000	50,000
Access to Justice			10,000	10,000
Voices (WBBL)			97,529	97,529
Citizens Advice —Seams Action			22,266	22,266
Big lottery Fund —Potteries			85,683	85,683
Gold
NS Multiple Sclerosis Society Oak foundation			7,000 19,110	7,000 19,110
EU Migrants			15,000	15,000
Comic Relief			6,628	6,628
Community Investment Fund		33,802		12,867		20,935
Big Lottery Fund— Office extension		178,846		14,968		163,878
Coalfields Refurbishment	1	6,705		273		6,432
(S-0-T) Newcastle office refurbishment		11,226		3,255		7,971
Total restricted funds		250,675	3,175,019	3,149,840		275,854
Total funds		969,866	3,726,581	3,498„276		1,198,171

Purposes offunds
(continued)
DECC —Big Energy	Funds from the DECC to support an energy saving network		to
Saving Network	assist consumers getting a good deal on their energy
Citizens Advice —Face	A restricted fund provided by the Money Advice Service via
to Face Debt Advice	Citizens Advice to provide face to face debt advice to people
	facing financial exclusion.
Citizens Advice —Energy	Funds received from Citizens Advice under the Energy Best Deal,
Advice	Energy Best Deal extra and Big Energy Saving Week projects	to
	help people get a better deal on their energy.
Consumer Advice	A fund provided by Citizens Advice (from a grant from BEIS)to
	deliver part of the national consumer helpline.
Big Lottery Fund— Potteries Moneywise	Funds received and accrued to run the Potteries Moneywise financial capability project under the Improving Financial
	Confidence Investment.
Access to Justice	Funds provided by Access to Justice to fund work to support
	women with no recourse to public funds who are at risk of
	exploitation.
Citizens Advice —IDMA	Funds from Citizens Advice to deliver debt advice via
	webchat
SoT Refugee 8 Asylum project	A restricted fund provided by Stoke-on-Trent City Council to provide information, advice and representation to refugees and asylum seekers dispersed by the Home Office to North
	Staffordshire.
Challenge North Staffs	Funds received from various sources, including SOT CC and
	Staffs County Council to support the work of CNS
Staffordshire	A restricted fund provided by the Staffordshire Police and Crime
Commissioner/Victims	Commissioner under the Victims and Witnesses Fund to CNS	to
and Witnesses Fund	support outreach work to engage with the victims of hate crime.
	Funds from the Office ofthe Police and Crime Commissioner	to
Staffordshire	fund the Staffordshire Victim Gateway.
Commissioner/Staffordsh
ire Victim Gateway Voices (Benefits)	Funds received to provide benefits advice and training to people working with the Voices project in Stoke, provided by the Big
	Lottery Fund's Fulfilling Lives Investment.
Big Lottery Fund— Potteries Gold	Funds received and accrued to deliver the Potteries Gold project to support people affected by welfare reform in Stoke-on- Trent.
NS Multiple Sclerosis Society Henry Smith	A restricted fund provided by the NS MS Society to support advice to people affected by Multiple Sclerosis. Funds to provide additional support to asylum seeking families especially around accessing education, healthcare and legal
	entities.

National Lottery Fund— Office Extension	Funds provided by the Big Lottery Fund (Formerly the Community Fund) to build the extension to Advice House.
Coa!fields Refurbishment 1	A restricted fund from the Coalfields Regeneration Trust to refurbish parts of our building to improve access and enable us
(Hanley) Newcastle Office	to support more projects. A fund provided by Citizens Advice and the Coalfields
Refurbishment	Regeneration trust for refurbishment of the premises in
	Newcastle and a new telephone system.
Biddulph Town Council	To provide a Citizens advice service in Biddulph.
SOT Housing Advice Centre	Funds received from Stoke-on-Trent City Council to prevent homelessness by providing specialist debt and
	housing advice.
VOICES (Housing)	Funds received to provide housing advice and training to people working with the Voices project in Stoke, provided by the Big
	Lottery Fund's Fulfilling Lives Investment.
Help to Claim	Funds provided by Citizens Advice to help residents claim
	Universal Credit.
Help to Claim (Best Practice Lead)	Funds provided by Citizens Advice to host a Best Practice lead for the North Midlands area, to collate and share best practice amongst the local Help to Claim services and contribute to
	national initiatives.
EU Migrants	A restricted fund provided by Stoke-on-Trent City Council to provide benefits advice to EU migrants resident in Stoke-on-
	Trent.
Aspire	Funds provided by Aspire Housing to provide digital assistance
	to their residents
Aspire Financial	Funds provided by Aspire Housing to provide financial capability
Capability	training to their residents
Community Investment	Funds provided by Stoke-on-Trent City Council to contribute to
Fund	investments in our IT capacity
Refugee Action	Funds provided by Refugee Action to support volunteers working with refugees and asylum seekers in Stoke-on-Trent.
Oak Foundation	Funds to carry out research into new ways of tackling financial
	exclusion in Stoke on Trent and Newcastle-under Lyme.
Citizens Advice-	Funds from Citizens Advice to add extra capacity to the national
Adviceline extra	Adviceline.

At 31 March 2021 the total ofthe charity's future are as follows:	minimum lease payment operating lease	s
	2021	2020
		F
Land and buildings Less than one year Between two to five years Greater than five years	78,419 317,933 310,668	68,809 249,011 252,688
	707,020	570,508
Other assets
Less than one year Between two to five years	16,089 33,618	15.983 43,859
Greater than five years
	49,707	59,842

26.	Cash flow from financing	Cash flow from financing	activities	activities
								2021	2020
	Net finance leases
	Repayment of borrowings							(17,337)	(17,337)
	Net cash used by financing			activities				(17,337	(17,337)
27.	Analysis ofcash at bank	and in		hand
								2021	2020
								E
	Cash at bank and in hand							1,312,638	753,826
	Total cash &cash equivalents							1,312,638	753,826
28.	Financial Instruments
	The carrying amounts of	the charity's			financial		instruments	are as follows:
	Financial Assets
								2021	2020
	Debt instruments measured		at	amortised		cost;
	Trade debtors (note		12)					30,167	269,959
	Other debtors (note 12)							15,266	21,268
								45,433	291,227
	Financial Liabilities
								2021	2020
	Measured at amortised cost
	Trade creditors	(note 13)						27,317	31,661
	Finance Leases	(notes		13-14)				7,214	24,551
	Other creditors	(note 13)						42,715	40,199
	Accruals (note 13)							172,774	127,846
								250,020	224,257