2023-03-31-accounts - Torbay Citizens Advice Bureaux

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Reference and Administrative Details	Reference and Administrative Details
Chair's Report
Trustees' Report		3 to 9
Statement ofTrustees'	Responsibilities	10
Independent Examiner's	Report
Statement ofFinancial	Activities	12
Balance Sheet		14
Notes to the Financial	Statements	15to 29

				Torbay Citizens Advice	Torbay Citizens Advice	Bureaux	Bureaux
				Reference and	Administrative		Details
Trustees				GBuck
				JLowes
				SMorgan
				RSummers,	Vice-Chair
Charity Registration			Number	1017649
Company	Registration		Number	2785039
				The charity	is incorporated	in	England &Wales.
Registered		Office		29Palace Avenue
				Paignton
				Devon
				TQ3 3EQ
Independent		Examiner		Thompson	Jenner LLP
				1 Colleton	Crescent
				Exeter
				Devon
				EX24DG

			and Lo	sses)
				Unrestricted	Restricted	Total
				funds	funds	2023
			Note
Income and Endowments		from:
Donations and legacies				78,405		78,405
Charitable activities					124,744	124,744
Investment income				1,645		1,645
Total income				80,050	124,744	204,794
Expenditure on:
Charitable activities				(164,823)	(138,691)	(303,514)
Total expenditure				(164,823)	(138,691)	(303,514)
Net expenditure				(84,773)	(13,947)	(98,720)
Net movement in funds				(84,773)	(13,947)	(98,720)
Reconciliation offunds
Total funds brought	forward			500,081	13,802	513,883
Total funds carried	forward		18	415,308	(145)	415,163

			and Lo	sses)
				Unrestricted	Restricted	Total
				funds	funds	2022
			Note
Income and Endowments		from:
Donations and legacies				86,541		86,541
Charitable activities					265,227	265,227
Investment income				591		591
Total income				87,132	265,227	352,359
Expenditure on:
Charitable activities				(56,516)	(277,651)	(334,167)
Total expenditure				(56,516)	(277,651)	(334,167)
Net income/(expenditure)				30,616	(12,424)	18,192
Net movement in funds				30,616	(12,424)	18,192
Reconciliation offunds
Total funds brought	forward			469,465	26,226	495,691
Total funds carried	forward		18	500,081	13,802	513,883

		Balan	ce Sheet as at	31March 2023
					2023	2022
				Note
Fixed assets
Tangible assets				12	1,481	1,742
Current assets
Debtors				13	22,272	7,961
Investments				14	86,007	85,000
Cash at bank	and in hand			15	374,814	478,454
					483,093	571,415
Creditors: Amounts		falling due within	one year	16	(69,411	(59,274)
Net current	assets				413,682	512,141
Net assets					415,163	513,883
Funds ofthe	charity:
Restricted income funds
Restricted funds				18	(145)	13,802
Unrestricted	income	funds
Unrestricted	funds				415,308	500,081
Total funds				18	415,163	513,883

3 Incom	e f	rom	donations and legacies
				Unrestricted
				funds	Total	Total
				General	2023	2022
Donations	and legacies;
Donations		from	individuals	383	383	160
Grants, including			capital grants;
Government		grants		73,200	73,200	69,000
Grants	from other charities			4,822	4,822	17,381
				78,405	78,405	86,541

Income from charit	able activities
		Restricted	Total	Total
		funds	2023	2022
Adult Social Care Precept				58,000
BigEnergy Saving Network		438	438	1,313
Citizens Advice Torridge, North, Mid and West
Devon in partnership	with Macmillan	18,902	18,902
Devon Communities	Foundation	2,000	2,000
Empower		16,463	16,463	15,456
Energy Advice Programme/EBDx		8,800	8,800	6,000
FAIR				47,476
Heat Well for Less				574
Help to Claim service				55,087
Macmillan		7,046	7,046
One Devon		428	428
The Lodge				8,034
Torbay Council - ASC		13,477	13,477	15,389
Torbay Council - Debt management		37,898	37,898	37,898
Torbay Council - Housing Advocate		12,000	12,000	12,000
YESBrixham		7,292	7,292	8,000
		124,744	124,744	265,227

6 Expenditure on	charitable activit	ies by fund type
			Unrestricted	Restricted	Total
			Funds	Funds	2023
Charitable activities			146,906	101,410	248,316
Support costs			17,917	37,281	55,198
			164,823	138,691	303,514
			Unrestricted	Restricted	Total
			Funds	Funds	2022
Charitable activities			44,351	252,484	296,835
Support costs			12,165	25,167	37,332
			56,516	277,651	334,167
		Unrestricted	funds	Restricted	Total
		Designated	General	funds	2023
BigEnergy Saving Network				438	438
Citizens Advice Torridge, North,
Mid and West Devon	in partnership
with Macmillan				18,902	18,902
Core Service Fund			80,050		80,050
Designated IT		439			439
Deisgnated Premises		1,337			1,337
Designated ProjectImpact Fund		9,241			9,241
Designated Recovery	fund	73,756			73,756
Devon Communities	Foundation			2,000	2,000
Empower				16,463	16,463
Energy Advice Programme/EBDx				8,800	8,800
Help to Claim service				13,302	13,302
Macmillan				7,046	7,046
One Devon				428	428
Torbay Council - ASC				13,622	13,622
Torbay Council - Debt management				37,898	37,898
Torbay Council - Housing
Advocate				12,000	12,000
YESBrixham				7,792	7,792
		84,773	80,050	138,691	303,514

		Unrestricted	funds	Restricted	Total
		Designated	General	funds	2022
Adult Social Care Project				58,000	58,000
BigEnergy Saving Network				1,312	1,312
Core Service Fund			53,068		53,068
Empower				15,456	15,456
Energy Advice Programme/EBDx				6,000	6,000
FAIR				69,331	69,331
Heat Well for Less				574	574
Help to Claim service				46,157	46,157
IT Systems fund		1,282			1,282
Premises fund		2,166			2,166
The Lodge				8,034	8,034
Torbay Council - ASC				15,389	15,389
Torbay Council - Debt	management			37,898	37,898
Torbay Council - Housing
Advocate				12,000	12,000
YESBrixham				7,500	7,500
		3,448	53,068	277,651	334,167
7 Net incoming/outgoing		resources
Net outgoing/incoming	resources for the year include:

9 Staff costs The aggregate payroll costs were as follows:
	2023	2022
Staff costs during the year were:
Wages and salaries	198,402	214,800
Social security costs	13,518	9,492
Pension costs	6,238	5,355
	218,158	229,647

2023		2022
No		No
	15		17

12 Tangible	fixed assets
		Furniture and
		equipment	Total
Cost
At 1 April 2022		113,074	113,074
At 31March	2023	113,074	113,074
Depreciation
At 1 April 2022		111,332	111,332
Charge for the year		261	261
At 31March	2023	111,593	111,593
Net book value
At 31March	2023	1,481	1,481
At 31March	2022	1,742	1,742
13 Debtors
		2023	2022
Trade debtors		20,829	5,913
Prepayments	and accrued income	1,443	2,048
		22,272	7,961
14 Current	asset investments
		2023	2022
Fixed term bonds		86,007	85,000
15 Cash and cash equivalents
		2023	2022
Cash on hand		78	25
Cash at bank		374,736	478,429
		374,814	478,454

16 Credi	tors: amo	unts falling	due within one year
				2023	2022
Trade creditors				ill	8,685
Other taxation and		social security		3,360	3,417
Other creditors				15,280	16,387
Accruals				2,890	2,640
Deferred	income			47,770	28,145
				69,411	59,274
				2023	2022
Deferred	income at 1 April 2022			28,145	37,035
Resources	deferred	in the period		47,770	28,145
Amounts	released from previous		periods	(28,145)	(37,035)
Deferred	income at year end			47,770	28,145

18 Funds
							Balance at
			Balance at 1	Incoming	Resources		31March
			April 2022	resources	expended	Transfers	2023
Unrestricted funds
General
Unrestricted funds			100,734	80,050	(76,050)	81,683	186,417
Designated
Building fund			250,000		(1,337)	(148,663)	100,000
Core Service Fund						70,785	70,785
Covid Recovery			78,000		(73,756)	(4,244)
Fuel Voucher Admin			4,000		(4,000)
IT Systems fund			13,000		(439)	439	13,000
Project Closure	Impact Fund		12,500		(9,241)		3,259
Redundancy fund			33,397				33,397
Sickness cover			8,450				8,450
			399,347		(88,773)	(81,683)	228,891
Total unrestricted		funds	500,081	80,050	(164,823)		415,308
Restricted funds
BigEnergy Saving Network
Fund				438	(438)
Energy Advice
Programme/EBDx				8,800	(8,800)
Empower				16,463	(16,463)
Help to Claim service			13,302		(13,302)
Torbay Council	-	ASC		13,477	(13,622)		(145)
YESBrixham			500	7,292	(7,792)
Torbay Council	-	Debt
management				37,898	(37,898)
Torbay Council	-	Housing
Advocate				12,000	(12,000)
Devon Communities
Foundation				2,000	(2,000)
Devon Macmillan				18,902	(18,902)
Macmillan				7,046	(7,046)
One Devon				428	(428)
Total restricted	funds		13,802	124,744	(138,691)		(145)
Total funds			513,883	204,794	(303,514)		415,163

Notes	to the Fin	ancial Stateme	nts for the	Year Ended 3	1March 202	3
						Balance at
		Balance at 1	Incoming	Resources		31March
		April 2021	resources	expended	Transfers	2022
Unrestricted funds
General
Unrestricted funds		152,939	87,132	(53,068)	(86,269)	100,734
Designated
Building fund		250,000		(2,166)	2,166	250,000
Covid Recovery		57,000			21,000	78,000
Fuel Voucher Admin					4,000	4,000
ITSystems fund		9,526		(1,282)	4,756	13,000
Project Closure Impact Fund					12,500	12,500
Redundancy fund					33,397	33,397
Sickness cover					8,450	8,450
		316,526		(3,448)	86,269	399,347
Total unrestricted	funds	469,465	87,132	(56,516)		500,081
Restricted
BigEnergy Saving Network
Fund			1,312	(1,312)
Adult Social Care	Precept		58,000	(58,000)
Energy Advice
Programme/EBDx			6,000	(6,000)
FAIR		21,855	47,476	(69,331)
Heat Well for Less			574	(574)
Empower			15,456	(15,456)
Help to Claim service		4,371	55,088	(46,157)		13,302
The Lodge			8,034	(8,034)
Torbay Council -	ASC		15,389	(15,389)
YESBrixham			8,000	(7,500)		500
Torbay Council -	Debt
management			37,898	(37,898)
Torbay Council -	Housing
Advocate			12,000	(12,000)
Total restricted funds		26,226	265,227	(277,651)		13,802
Total funds		495,691	352,359	334,167		513,883

		Unrestricted		Total funds at
		funds	Restricted	31March
		General	funds	2023
Tangible	fixed assets	1,481		1,481
Current	assets	435,468	47,625	483,093
Current	liabilities	(21,641)	(47,770)	(69,411)
Total net assets		415,308	(145)	415,163
		Unrestricted		Total funds at
		funds	Restricted	31March
		General	funds	2022
Tangible	fixed assets	1,742		1,742
Current	assets	529,910	41,505	571,415
Current	liabilities	(31,129)	(28,145)	(59,274)
Total net assets		500,523	13,360	513,883