2023-03-31-accounts - Citizens Advice North Staffordshire LTD

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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
		B12HB
Auditors:		Dains Audit Limited
		Suite 2, Albion house
		2, Etruria Office Village,
		Forge Lane
		Etruria,
		Stoke-on-Trent
		ST1 5RQ

		Note	Unrestricted	Restricted	Total	Total
			Funds	Funds	Funds	Funds
			2023	2023	2023	2022
			E	E	E	E
Incoming from:
Donations and Legacies			317,526		317,526	123,761
Charitable Activities			414,641	4,189,309	4,603,950	3,972,108
Other Trading Activities			4,456		4,456	253
Investment			47		47	3
Total Income			736,670	4,189,309	4,925,979	4,096,125
Expenditure on:
Raising Funds		6	58,063		58,063	56,827
Charitable Activities		7,8	369,835	4,213,451	4,583,286	3,919,408
Total Expenditure			427,898	4,213,451	4,641,349	3,976,235
Net
Income/(expenditure)			308,772	(24,142)	284,630	119,890
Being Net Income/
(expenditure) from
ongoing activities	during
the year			122,939	(24,142)	98,797	119,890
Other Income relating to
assets transferred	from
other Charities			185,833		I85 833
Transfer between	funds
Net movement in	funds		308,772	(24,142)	284,630	119,890
Reconciliation offunds
Total funds brought
forward		16	1,365,715	161,289	1,527,004	1,407,114
Total funds carried
forward			1,674,487	137,147	1,811,634	1,527,004

		Note	2023	2022
			6	f
Fixed assets
Tangible assets			393,726	440,861
Current assets
Debtors		12	1,307,679	293,518
Cash at bank and in	hand		1,165,289	1,292,420
			2,472,968	1,585,938
Creditors - amounts	falling due
within one year		13	(1,055,060)	(499,795)
Net current assets			1,417,908	1,086,143
Total net assets			1,811,634	1,527,004
The funds ofthe Charity
Unrestricted funds		16	1,674,487	1,365,715
Restricted Funds		16	137,147	161,289
Total charity funds			1,811,634	1,527,004

		Note		2023	2022
				6	6
Cash flows from operating	activities
Net cash provided / (used in) by
operating activities		24		(104,477)	39,433
Cash flows from financing	activities:	25			(7,214)
Cash flows from investing	activities:
Interest income		5		47	3
Purchase oftangible fixed assets		11		(22,701)	(52,440)
Net cash used in investing	activities			(22,654)	(52,437)
Increase/(Decrease) in cash and cash
equivalents in the reporting	year.			(127,131)	(20,218)
Cash and cash equivalents	at the
beginning ofthe reporting	year			1,292,420	1,312,638
Cash and cash equivalents	at the end
ofthe reporting year		26		1,165,289	1,292,420
Analysis ofchanges in net	debt
				Other
		2022	Cash Flows	Changes	2023
		6	6	6	E
Short term borrowing
Total liabilities
Cash 8 cash equivalents		1,292,420	(127,131)		1,165,289
Total net debt		1,292,420	(127,131)		1,165,289

2. Donations	2. Donations	&Legacies		Unrestricted	Restricted	2023
						Total
Grants				130,465		130,465
Donations				1,228		1,228
Income from		Leek &Cheadle (see note 28)		185,833		185,833
				317,526		317,526
				Unrestricted	Restricted	2022
						Total
Grants				123,010		123,010
Donations				751		751
				123,761		123,761
3.Income	from charitable
activities
				Unrestricted	Restricted	2023
						Total
Grants and contract income
receivable	for charitable
activity, advice, and
information
Generalist	Advice			253,085	75,381	328,466
Debt Advice				48,709	1,736,262	1,784,971
Specialist Advice				108,197	458,394	566,591
SVG USAH	&	Consumer	Advice	4,650	1,919,272	1,923,922
				414,641	4,189,309	4,603,950

						2022
				Unrestricted	Restricted	Total
Grants and contract income
receivable for	Charitable
activity, advice	and
information
Generalist Advice				231,895	326,649	558,544
Debt Advice				2,029	1,078,297	1,080,326
Specialist Advice				153,287	427,200	580,487
SVG 8 Consumer		Advice		9,494	1,743,257	1,752,751
				396,705	3,575,403	3,972,108
4. Other Trading		Activities
			Unrestricted	Restricted		2023
			Funds	Funds		Total
Training events			4,456			4,456
			Unrestricted	Restricted		2022
			Funds	Funds		Total
			6			6
Training events			253			253
5.Investment	Income					2023
			Unrestricted	Restricted		Total
			Funds	Funds		Funds
			6
Bank interest			47			47
			Unrestricted	Restricted		Total
			Funds	Funds		Funds
Bank interest

6. Expend Funds	iture	on	Raising
				Unrestricted	Restricted	2023
				Funds	Funds	Total
				E	E	E
Cost ofGenerating			funds	58,063		58,063
				Unrestricted	Restricted
				Funds	Funds	Total
				E		E
Cost ofGenerating			funds	56,827		56,827
7. Expenditure		on
Charitable	activities
Charitable	activities		2023
				Unrestricted	Restricted	2023
				Funds	Funds	Funds
					E	E
Generalist	Advice			179,577	356,365	535,942
Debt Advice				34,809	1,609,651	1,644,460
Specialist	Advice			150,799	473,286	624,085
SVG USAH Advice	8Consumer			4,650	1,774,149	1,778,799
				369,835	4,213,451	4,583,286

			Unrestricted	Restricted	2022
			Funds	Funds	Funds
			E	E	E
Generalist	Advice		137,251	495,839	633,090
Debt Advice				1,048,102	1,048,102
Specialist	Advice		140,190	521,810	662,000
SVG &Consumer		Advice		1,576,216	1,576,216
			277,441	3,641,967	3,919,408

		Activities			Total
		undertaken directly	Direct Costs	Support Costs	2023
Generalist	Advice
		Wages &Salaries	373,441	54,575	428,016
		Staff &Volunteers	3,450	2,400	5,850
		Office Costs	14,255	17,796	32,051
		Premises Costs	17,385	38,747	56,132
		Governance Costs		2,745	2,745
		Other costs	140	11,008	11,148
			408,671	127,271	535,942
Debt Advice
		Wages 8 Salaries	1,024,108	102,794	1,126,902
		Staff &Volunteers	12,115	500	12,615
		Office Costs	13,657	54,490	68,147
		Premises Costs	2,871	108,290	111,161
		Governance Costs		2,745	2,745
		Other costs	305,348	17,542	322,890
			1,358,099	286,361	1,644,460
Specialist	Advice
		Wages &Salaries	481,184	40,931	522,115
		Staff 8 Volunteers	7,009	2,600	9,609
		Office Costs	15,579	20,347	35,926
		Premises Costs	51	18,330	18,381
		Governance Costs		2,745	2,745
		Other costs	24,809	10,500	35,309
			528,632	95,453	624,085

Analysis of	Analysis of
Expenditure	on	Activities
charitable		Undertaken					Total
activities		Directly			Direct Costs	Support Costs	2023
SVG USAH	&
Consumer	Advice
		Wages &	Salaries		1,382,684	74,617	1,457,301
		Staff &Volunteers			15,761	3,352	19,113
		Office Costs			69,605	16,250	85,855
		Premises	Costs		69,305	5,335	74,640
		Governance		Costs		5,493	5,493
		Other costs			114,172	22,225	136,397
					1,651,527	127,272	1,778,799
					3,946,929	636,357	4,583,286

Analysis	Analysis
Expenditure on charitable activities		Activities undertaken directly	Direct Costs	Support Costs	2022 Total
Generalist	Advice
		Wages &Salaries	457,794	50,158	507,952
		Staff &Volunteers	5,866	1,935	7,801
		Office Costs	20,573	28,290	48,863
		Premises Costs	22,928	36,727	59,655
		Governance Costs		1,266	1,266
		Other costs	1,539	6,014	7,553
			508,700	124,390	633,090

Analysis	of
Expenditure		on	Activities undertaken				2022
charitable	activities		directly		Direct Costs	Support Costs	Total
Debt Advice
			Wages &Salaries		770,946	80,654	851,600
			Staff &Volunteers		5,585	3,128	8,713
			Office Costs		6,965	45,402	52,367
			Premises Costs		5,123	58,774	63,897
			Governance	Costs	200	2,046	2,246
			Other costs		59,509	9,770	69,279
					848,328	199,774	1,048,102
Specialist	Advice
			Wages &Salaries		529,670	43,604	573,274
			Staff &Volunteers		5,685	1,688	7,373
			Office Costs		12,999	24,564	37,563
			Premises Costs			31,833	31,833
			Governance	Costs		1,104	1,104
			Other costs		5,590	5,263	10,853
					553,944	108,056	662,000
SVG &Consumer
Advice
			Wages &Salaries		1,167,876	77,463	1,245,339
			Staff &Volunteers		15,204	4,204	19,408
			Office Costs		37,132	37,516	74,648
			Premises Costs		67,812	36,638	104,450
			Governance	Costs		2,622	2,622
			Other costs		113,426	16,323	129,749
					1,401,450	174,766	1,576,216
Total					3,312,422	606,986	3,919,408

Notes to the	finan	cial sta	tements for the ye	ar ended 31 March	2023
9. Net movement in funds
				2023	2022
				E	E
This is stated after charging:
Depreciation				69,836	80,573
Operating lease rentals				61,038	96,946
Auditors' remuneration:
Audit services				8,073	7,140
10. Staff Costs				2023	2022
				E	E
Wages and salaries				3,336,890	2,925,486
Social Security Costs				253,506	215,462
Redundancy &Settlement	Costs			2,000
Pension Costs				98,206	94,045
Benefits				16,590	18,914
				3,707,192	3,253,907
				No.	No.
The average number ofemployees,		analysed	by function was:
Charitable activities				179	154
Cost ofgenerating funds				1	1
Management and administration	of	charity		2	2
				182	157

11.Tangible	fixed assets	fixed assets	fixed assets				Fixtures,
							Fittings
					Freehold	Leasehold	and
					Property	Property	Equipment	Total
					E	E	E	E
Cost
At the beginning of		the	year		140,449	891,999	730,785	1,763,233
Additions						3,726	18,975	22,701
At 31March	2023				140,449	895,725	749,760	1,785,934
Depreciation
At the beginning of		the	year		28,548	678,489	615,335	1,322,372
Depreciation					3,172	25,320	41,344	69,836
At 31March	2023				31,720	703,809	656,679	1,392,208
Net book value at the beginning				ofthe year	111,901	213,510	115,450	440,861
Net book value at the end ofthe				year	108,729	191,916	93,081	393,726
12. Analysis	ofdebtors						2023	2022
							E	E
Trade debtors							677,239	105,416
Prepayments	and accrued income						416,884	173,243
Other debtors							27,723	14,859
Leek &Cheadle Citizens			Advice				185,833
							1,307,679	293,518
13. Analysis	ofcreditor		&1year				2023	2022
							E	E
Trade creditors							108,232	51,077
Payments received		on account for contracts or
performance	related grants						1,903	7,541
Accruals & Deferred		Income					585,721	258,951
Taxation and	Social	Security					211,312	115,722
Other Creditors							147,892	66,504
							1,055,060	499,795

Deferred	Income
		2023	2022
		E	E
Deferred	income Bought Forward	198,534	263,423
Resources deferred during the year		493,197	198,534
Amount	released from previous year	(198,534)	(263,423)
Deferred	income Carried Forward	493,197	198,534

		Unrestricted	Designated	Restricted	2023
		funds	funds	funds
		E	E	E	E
Tangible fixed assets			256,579	137,147	393,726
Current assets		1,891,639	581,329		2,472,968
Creditor-amounts	falling due within one year	(1,055,060)			(1,055,060)
Creditors-amounts	falling due after one year
Net assets at 31	March 2023	836,579	837,908	137,147	1,811,634
		Unrestricted	Designated	Restricted	2022
		funds	funds	funds
		E	E	E	E
Tangible fixed assets			279,572	161,289	440,861
Current assets		1,077,837	508,101		1,585,938
Creditor-amounts	falling due within one year	(499,795)			(499,795)
Creditors-amounts	falling due after one year
Net assets at 31	March 2022	578,042	787,673	161,289	1,527,004

15. Government Grants
	2023	2022
	6	6
Local Government	113,393	93,010
CIRS Grant		3,379
Big Lottery Fund	285,875	219,829
	399,268	316,218

16. Movements	funds - current year	At 1	Incoming	Outgoing	Transfers	At 31
		April	resources	resources		March
		2022				2023
		6				6
Unrestricted Funds
General Funds		578,042	556,645	247,773	(50,335)	836,579
Other Income			131,693	131,693
LAA Fund			48,332	48,332
		578,042	736,670	427,798	(50.335)	836,579
Designated Funds
Fixed Assets		213,008		100		212,908
Building Repairs		75,000			25 000	100,000
Staffing Costs		400,000				400,000
ITRe-provision		50,000			25,000	75,QQQ
General contingencies		49,665			335	50,000
		787,673		100	50,335	837,908
Total Unrestricted	Funds	1,365,715	736,670	427,898		1,674,487

Staffordshir	e North and Stoke	e North and Stoke	e North and Stoke	e North and Stoke	on Trent Citizens Ad	on Trent Citizens Ad	vice Bure	aux
Notes to the	financial statements				for the year ended		31 March	2023
				At 1	April	Incoming	Outgoing		At 31March
					2022	resources	resources	Transfers	2023
Restricted Funds
Consumer Advice						1,058,739	1,058,739
Biddulph Town Council						25,000	25,000
Help to Claim (Future Support)						35,431	35,431
SOT Citywide (Housing)						41,361	41,361
SOT Citywide (Debt)						113,414	113,414
Citizens Advice —Debt Helpline						170,132	170,132
Citizens Advice - Face to	Face	Debt
Advice						408,180	408,180
Citizens Advice - Energy Advice						24,248	24,248
Citizens Advice Debt Hub						259,571	259,571
Changing futures (Benefits)						107,200	107,200
Changing futures (Housing)						25,224	25,224
Children in Need						41,533	41,533
Citizens Advice - IDMA						96,061	96,061
5-0-T Refugee Asylum Project						77,039	77,039
Potteries Moneywise						165,583	165,583
Citizens Advice Carbon Monoxide						26,490	26,490
National Lottery CF - Welcome			Advice			92,865	92,865
Staffordshire Commissioner
Uniting Staffordshire Against		Hate		4,560		149,596	151,595		2,560
Staffordshire Commissioner-
Staffordshire Victim Gateway				15,440		715,586	721,026		10,000
Weston Power						15,416	15,416
Trussell Trust (NuL)						24,375	24,375
Justice Together Initiative						36,720	36720
Trussell Trust (SMD)						11,642	11,642
Multiply						12,857	12,857
National Lottery Community		Fund-
Potteries Gold						27,427	27,427
NS Multiple Sclerosis Society						4,375	4,375
Community Foundation						14,950	14,950
National Lottery —Office	Extension			133,942			14,968		118,974
Coalfields Refurbishment	1(5-0-T)			5,886			273		5,613
Newcastle Office Refurbishment				1,461			1,461
City 5-0-T —Fuel Voucher	Scheme					146,447	146,447
Stoke North Big Local						8,300	8,300
NHS Combined Health Care Trust						40,000	40,000
N Compass Staffs Carers						16,000	16,000
British Gas Energy Trust						67,877	67,877
Energy savings fund						129,670	129,670
Total Restricted Funds				161,289		4,189,309	4,213,451		137,147
Total Funds				1,527,004		4,925,979	4,641,349		1,811,634

16. Movements in funds - prior year	16. Movements in funds - prior year	At 1	Incoming	Outgoing	Transfers	At 31
		April	resources	resources		March
		2021				2022
		E		E	E	E
Unrestricted funds
General Funds		437,213	380,687	174,666	(65,192)	578,042
Other Income			123,761	123,761
LAA Fund			16,274	16,274
		437,213	520,722	314,701	(65,192)	578,042
Designated Funds
Fixed assets		232,575		19,567		213,008
Building repairs		50,000			25,000	75,000
Staffing costs		359,808			40,192	400,000
ITProvision		50,000				50,000
General contingencies		49,665				49,665
		742,048		19567	65 192	787,673
Total unrestricted funds		1,179,261	520,722	334,268		1,365,715
Restricted Funds
Consumer Advice			894,728	894,728
Biddulph Town Council			25,000	25,000
Help to Claim			293,316	293,316
Help to Claim (Best Practice Lead)			39,980	39,980
S-O-T Housing &Debt Advice			153,197	153,197
Refugee Action			3,000	3,000
Citizens Advice —Face to Face Debt
Advice			417,388	417,388
Citizens Advice —Energy Advice			33,866	33,866
VOICES (Housing)			25,239	25,239
Potteries Moneywise			165,277	165,277
Aspire Financial Capability			46,153	46,153
Children in Need			38,813	38,813
Citizens Advice - IDMA			73,074	73,074
5-0-T Refugee Asylum	Project		49,906	49,906
Challenge North Staffs			15,000	15,000
Staffordshire Commissioner-
Victims &Witnesses	Fund		10,956	10,956
illegal Money lending	Teams		4,990	4,990
Uniting Staffordshire	Against Hate		82,289	77,729		4,560
Staffordshire Commissioner—
Staffordshire Victim Gateway		60,000	736,071	780,631		15,440

Notes tothe financial stat	ements for	the year en	ded 31 Marc	h 2023
	At 1				At 31
	April	Incoming	Outgoing		March
16. Movements in funds - prior year	2021	resources	resources	Transfers	2022
Voices (Benefits )		41,667	41,667
Access toJustice		4,632	4,632
Voices (WBBL)		99,102	99,102
Citizens Advice —Seams Action		30,169	30,169
Big Lottery Fund —Potteries Gold		54,552	54,552
NS Multiple Sclerosis Society		3,500	3,500
Community Foundation		8,333	8,333
Community Investment Fund	8,068		8,068
National Lottery - Office Extension	148,910		14,968		133,942
Coalfields Refurbishment 1(S-0-Tj	6,159		273		5,886
Newcastle Office Refurbishment	4,716		3,255		1,461
City 5-0-T —Fuel Voucher Scheme		42,037	42,037
Stoke North Big Local		6,725	6,725
NHS Combined Health Care Trust		44,167	44,167
N Compass Staffs Carers		25,000	25,000
British Gas Energy Trust		40,303	40,303
Energy savings fund		66,973	66,973
Total Restricted Funds	227,853	3,575,403	3,641,967		161,289
Total Funds	1,407,114	4,096,125	3,976,235		1,527,004

General	contingencies	contingencies	contingencies	To cover additional and unexpected expenses not	covered by either of
				the other designated funds.
IT re-provision		fund		To cover future Investments in our IT infrastructure	where major items
				ofequipment need replacing, upgrading, or adding	to the network.
Restricted Funds:
Citizens	Advice		—Seams Action	Funds provided by Citizens Advice to provide advice to people who
				have experienced online seams.
S-O-T Housing		&Debt Advice		Funds received from Stoke-on-Trent Council to provide Housing and
				Debt Advice
Children	in Need			Funds to expand the work we do with refugee and	migrant families
				supporting them to access education.
Carbon	Monoxide			Funds provided by Citizens Advice to offer advice	and to support
				clients about carbon monoxide.
Voices (WBBL)				A fund provided by the Voices Partnership to provide Specialist
				Welfare Benefits to frontline staff working for partner organisations.
DECC —Big Energy Saving				Funds from the DECC to support an energy saving	network to assist
Network				consumers getting a good deal on their energy.
MaPS Debt Helpline				Funds provided by MaPS via Citizens Advice to provide a national
				helpline for clients in Debt.
Citizens	Advice		—Face to Face	A restricted fund provided by the Money and Pension Service via
Debt Advice				Citizens Advice to provide face to face debt advice	to people facing
				financial exclusion.
Big Lottery- Welcome Advice				Funds provided by the National Lottery to support	and advise new
				migrants.
Citizens	Advice		—Energy Advice	Funds received from Citizens Advice to provide energy advice.
Consumer Advice				A fund provided by Citizens Advice (from a grant from BEIS)to deliver
				part ofthe national consumer helpline.
Justise Together			Initiative	Funding from a partnership ofgrant making trusts	to develop and
				promote immigration advice.
Potteries Moneywise				Funds received and accrued to run the Potteries Moneywise financial.
				capability project and the National lottery community fund.
MaPS National			Debt hub	Funds provided by MaPS via Citizens Advice to be part ofthe supply
				chain for CA's national debt advice hub.
				Funds provided by Access to Justice to fund work	to support women
Access	to Justice			with no recourse to public funds who are at risk of	exploitation.
Multiply				Funds from the Department for education via S-O-T and Staffordshire
				County Councils to provide numeracy support to financial capability
				clients
Citizens	Advice		—IDMA	Funds from Citizens Advice to deliver debt advice	via webchat.

Staffordshir Notes to the	Staffordshir Notes to the	e North financial	and Stoke on Trent Citizens Advice Bureaux statements for the year ended 31 March 2023
17. Purposes ofFunds-
(continued)
S-0-TRefugee 8 Asylum Project			A restricted fund provided by Stoke-on-Trent Council to provide information, advice and representation to refuges and asylum seekers
			dispersed by the Home Office to North Staffordshire.
Energy Savings Trust			A Fund provided by the Energy Redress Fund to provide advice	and
			support to people struggling with their energy costs.
British Gas Energy Trust			A Fund provided by the British Gas Energy Trust to fund energy
			advice.
Trussell Trust (SMD)			Funds provided by the Trussell Trust to provide financial capability
			advice to people using foodbanks in Staffordshire Moorlands
Trussell Trust (NuL)			Funds provided by the Trussell Trust to provide financial capability
			advice to people using foodbanks in Newcastle-under-Lyme.
Staffordshire			A restricted fund provided by the Staffordshire Police and Crime
CommissionerNictims	and		Commissioner under the Victims and Witnesses Fund to CNS to
Witnesses Fund			support outreach work to engage with the victims of hate crime.
Uniting Staffordshire		Against	A service commissioned for police, fire, Rescue L Crime to support
Hate			local victims of hate crime and develop awareness of hate crime
			across Staffordshire.
Staffordshire			Funds from the Office ofthe Police and Crime Commissioner to fund
Commissioner/Staffordshire			the Staffordshire Victim Gateway.
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.
National Lottery Community			Funds received and accrued from the national lottery community	fund
Fund -Potteries Gold			to deliver the Potteries Gold Project to support people affected by
			Welfare Reform in Stoke-on-Trent.
			Funds to provide energy advice in some ofthe poorest wards in	Stoke-
Weston Power			on-Trent.
NS Multiple Sclerosis	Society		A restricted fund provided by the NS MS Society to support advice		to
			people affected by Multiple Sclerosis.
N Compass Staffs Carers			A fund provided by N Compass to provide money advice to Carers		in
			Staffordshire.
Staffordshire Community			A Fund provided by the Staffs Community Foundation to support	the
Foundation			Volunteers
Combined Healthcare	NHS		A Fund provided by combined Healthcare to provide money advice		to
Trust			people with serious mental health issues.
Stoke North Big Local			A fund provided by the National Lottery via the Stoke North Big Local
			project to provide Money Advice in the north ofthe city
National Lottery Office			Funds provided by National Lottery Community Fund to build the
Extension			extension to Advice House
Coalfields Refurbishment		1	A restricted fund from the Coalfields Regeneration Trust to refurbish
(Hanley)			parts ofour building to improve access and enable us to support	more
			projects.

Newcastle	Office Refurbishment	Office Refurbishment	-	A fund	provided	by Citizens Advice	and the Coalfields	Regeneration	Regeneration	Regeneration
				Trust for refurbishment ofthe premises in Newcastle				and a new
				telephone system.
Biddulph	Town	Council		To provide a Citizens Advice Service in Biddulph.
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 the DWP via Citizens Advice to help			residents	claim
				Universal Credit.
Help to Claim		(Best Practice		Funds	provided	by Citizens Advice	to host a Best Practice Lead			for the
Lead)				North Midlands		area, to collate and	share best practice		amongst	the
				local Help to Claim Services and contribute to national					initiatives.
City SOT	Fuel	Voucher Scheme	—	Money	provided	by SOT CC for the Household Support			Fund for	fuel
				vouchers for vulnerable clients
Aspire Financial Capability				Funds	provided	by Aspire Housing	to provide financial		capability
				training	to their	residents.
Refugee Action				Funds	provided	by Refugee Action	to support work with refugees			and
				asylum	seekers	in Stoke-on-Trent.
Citizens Advice —Advice Line				Funds	from Citizens Advice to add		extra capacity to the national			Advice
Extra				Line.

24. Reconciliation of	ca	sh	R	ows	from operati	ng activities
						2023	2022
						E	E
Net Income for the reporting				period		284,630	119,890
Add Depreciation						69,836	80,573
Less Interest Income						(47)	(3)
Decrease /(Increase)in		debtors				(1,014,161)	(69,921)
(Decrease) / Increase	in	creditors				555,265	(91,106)
Net cash provided by	operating				activities	(104,477)	39,433
25. Cash flow from financing				activities
						2023	2022
						E	E
Net finance leases
Repayment of borrowings							(7,214)
Net cash used by financing			activities				(7,214)

			2023	2022
			E	E
Cash	at bank and	in hand	1,165,289	1,292,420
Total	cash &cash equivalents		1 165,289	1,292420

Financial Assets
		2023	2022
Debt instruments	measured	E	E
Amortised cost:
Trade debtors (note Other debtors (note	12) 12)	677,239 27,723	105,416 14,859
		704962	120275

Staffordshire	on Trent Citizens Advice Bureaux	on Trent Citizens Advice Bureaux
Notes to the financial statements	for the year ended 31 March 2023
Financial Liabilities
	2023	2022
	5
Trade Creditors (note 13)	106,232	51,077
Finance Leases (notes 13) Other Creditors (note 13) Accruals (note 13)	147,692 191,947 448,071	66,504 76,999 196,580

28.Merger Leek CAB fk Cheadle CAB	Unrestricted	2023
		Total
Leek CAB	94,440	94,440
Cheadle CAB	91,393	91,393
	185'833	185,833