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2021-03-31-accounts

BATH AND DISTRICT CITIZEN’S ADVICE BUREAU FINANCIAL STATEMENTS 31 MARCH 2021

Company Registration Number: 02845028 Charity Number: 1025392

BATH AND DISTRICT CITIZENS ADVICE BUREAU FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

CONTENTS PAGES
Trustees’ Annual Report 1 - 7
Reference & Administrative Information 8
Independent Examiner’s Report 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Financial Statements 13 - 23

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2021

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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 (FRS 102).

The significant global impact of Covid-19 which hit the charity right at the end of the previous accounting period, continued to have a substantial effect on operations throughout the year. As a result of the severe access restrictions to the buildings owned by BANES Council in Manvers Street, in Keynsham and in Midsomer Norton all face-to-face meetings with clients ceased. The offices in Edgar Buildings were closed as the national lockdown led to all workers working from home. Fortunately, we were able to react quickly to these new challenges and all staff adapted to remote working as have many volunteers. These offices are now being progressively reopened following the easing of lockdown and the success of the vaccination programme.

We now provide an enhanced telephone service and website, which has been updated to include Covid specific advice. We also took the opportunity to expand our strategic partnerships by entering into an emergency Covid response “Compassionate Community Hub“ with BANES Council, the healthcare provider Virgin Care and other charities – this partnership has assisted thousands of BANES residents over the last year, and will continue as a strategic alliance for the charity.

Since the end of the year the Charity’s CEO, Les Redwood, accepted the role of Strategic Lead for Welfare and Benefits at national Citizens Advice. During his time with the Charity of just over two years, Les introduced a more structured management approach, drove a significant increase in income, and developed new innovative strategic partnerships which will help secure the future of our organisation and continue to help the people we work so hard to support.

Following Les’ departure on 14 May 2021, Suzanne Wigmore, the CEO of Citizens Advice Wiltshire acted as Interim CEO on a parttime basis while a full-time replacement was recruited. We were very lucky to have her support at a difficult time and are grateful for her efforts.

Following a rigorous recruitment process in which we identified several high-quality candidates for the role, we appointed Simon Lawson as permanent CEO. As well as broad experience of the charity sector, Simon has 18 years' experience of Citizens Advice including as Chief Executive in Hammersmith and Fulham, Portsmouth and Richmond. Throughout the interview process we were impressed with his knowledge and passion for our charity, his calm and collaborative approach to management, and his understanding not only of the challenges we face, but the steps needed to move forward. Simon joined the charity on 4 October 2021 and will lead it on the next phase of its journey.

After nearly five years as our Chair, Kate Thomas has decided to resign to devote more time to her paid career. The board would like to thank Kate for her outstanding contribution. Her drive, determination and resilience have been an integral part of building a sustainable future for the charity. We all wish her well for the future. The search for a new Chair has begun and we hope it will be concluded before the end of the year.

1

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity’s legal objects are to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in Bath and surrounding districts and surrounding areas.

The Charity has two principles in meeting the above objectives:

The Charity uses the name "Citizens Advice BANES" following a national rebranding campaign and to reflect the geographic reach of its support and advice services throughout Bath & North East Somerset (BANES).

Public benefit

The Trustees have paid due regard to the Charity Commission guidance on public benefit in deciding activities the charity should undertake. The focus of activities of the charity is to ensure that individuals do not suffer through lack of knowledge of their rights and responsibilities, or of the services available to them, or through an inability to express their needs effectively; and equally to exercise a responsible influence on the development of social policies and services, both locally in the BANES area and nationally.

Every Citizens Advice Office is an independent, registered charity. Without funding from the Local Authority Bath & NE Somerset Council, Citizens Advice BANES could not continue to provide its services to the local community.

STRATEGIC REPORT

Achievement and performance

Overview

The Charity gives advice on a wide range of issues to residents of Bath and NE Somerset (BANES), (although referrals will be made to neighbouring advice agencies if they are in a better position to help a client with their problems) and to other individuals where they meet the criteria for our funded projects. During 2020/21 Citizens Advice BANES helped with 4,736 unique clients deal with 15,953 advice problems. Of these 47% stated that they were either disabled or were suffering from a long-term health condition.

Personal Independence Payments give rise to the highest number of enquiries, a situation which has been consistent for several years now. The introduction of Universal Credit has caused problems for many of our clients and the highest numbers of benefit enquiries are

2

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2021

about benefits for people with illness and disability, including appeals against decisions which are dealt with by our specialist advisers.

Debt issues are the second most common advice issue that the team deal with. The trend towards issues with council tax and household bills rather than credit cards, loans and overdrafts continues however this year has shown a slight reduction in the number of rent arrears cases we have helped.

Whilst most clients come to ask for help with benefit or debt problems (together they account for over half of all advice issues), significant numbers also present with housing, employment, and family issues. Although many clients will focus on one particular issue, there is invariably a combination of interrelated issues (e.g. the loss of a benefit or employment may lead to an accumulation of debts which, in turn, may lead to housing difficulties).

The main areas of the Charity's activities are set out below.

Generalist services

Citizens Advice BANES provides advice in consumer, money advice, welfare benefits, employment, housing, family & personal matters, taxes, immigration & nationality, health, education, and discrimination.

Under normal circumstances, it operates face to face drop-in services from the BANES One Stop Shops in Bath, Midsomer Norton and Keynsham, alongside Council staff and other partner agencies. Clients who require specialist advice and casework are dealt with from the charity's offices in Bath or Midsomer Norton. The Adviceline service is based in the Bath office and offers initial advice every weekday.

The work is primarily funded by a commission from BANES Council, which own the premises.

Wessex Water provides a fund to enable us to enhance our debt advice provision within our general service. We are able to introduce clients to the schemes run by Wessex to help clients to pay their water bills and reduce their arrears. We work with the clients to produce financial statements and realistic, affordable management plans.

Further monies come from local trusts, parish councils, community fundraising and donations from members of the public, as well as corporate partners.

Our trained volunteer workforce consists of people from a broad range of ages and backgrounds, bringing with them wide experience as well as commitment to helping people to access the information they need to solve their problems, and to help to change policies and practices that negatively affect people’s lives. Our volunteers fulfil a variety of roles including advisers, caseworkers, IT support, research and campaigns, fundraising and administrative support. They are supported by a small and dedicated team of paid staff.

Other projects

In addition, four key projects delivering specialist advice were operated in the period under review.

3

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2021

At a time when there are likely to be huge impacts on their circumstances and their families, it is vital that people living with cancer and other life limiting illnesses receive timely practical advice and support regarding welfare benefits and other related subjects. This can lift some of the burden of worry, help to pay for the extra costs at a time of reduced income and enable people to benefit more effectively from the direct services of their health professionals. Funding from Macmillan and from a local hospice, Dorothy House, has enabled caseworkers to offer this service and train volunteers to support them in this role.

Principal funding sources

The amounts received for each project are given in note 18.

The Trustees would like to thank all funders for their support and recognition that the work of the Citizens Advice is more important than ever in this uncertain economic environment. We have been able to expand and develop our partnerships and new funding substantially in 2020-2021.

Reserves policy

As part of Risk Assessment, the Board reviews its financial arrangements and reserves policy. When it has been possible to do so, the Charity has set aside funds or reserves to help it deal with exceptional or unplanned expenditure, thereby minimising the financial implications of such expenditure on our current services. These designated funds are summarised below:

4

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2021

The Trustees have adopted a policy that the Charity should maintain a Service Delivery Fund calculated as having a minimum balance equivalent to three months’ normal operating expenditure by reference to the year just ended. In addition to this the Charity seeks to optimise its Free Reserves, which are defined as Unrestricted Funds less Designated Funds less funds committed to fixed assets. This is to ensure that, in the event of a significant drop in funding and together with the Designated Funds, the Charity would be able to continue most of its current activities while new sources of funding are identified. At the end of the financial year the Charity held Free Reserves of £97,668 (2020 - £25,785).

FINANCIAL REVIEW

The Trustee Board sets the Charity's budget before the beginning of each financial year reflecting the estimated income and expenditure for that year. The budgets for each project are based on full cost recovery.

Delivery of all the projects resulted in an overall surplus for the year of £124,358 (2020: £2,612). At the balance sheet date, the Charity was carrying a balance of cash at bank and in hand of £395,232 (2020: £207,252).

After adjusting for creditor balances and transfers, as described below, the funding carried forward at 31 March 2021 was £341,576 (2020: £217,218), including restricted funds of £16,095 (2020 - £5,851).

Significant transfers between funds during the year included:

Net increase of £2,100 in Employers Liability to match obligation in this respect.

Increase of £29,930 in Service Delivery fund to match the amount required to cover three months of ongoing expenditure.

Future plans

The Generalist Service is dependent on funding from BANES Council. In 2020/21 this figure was £270,000 and this grant has been renewed for 2021/22.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The structure and process of new Trustee induction and training continued to be developed throughout the year as part of the recruitment of new Trustees. Information packs of Annual Accounts, Short Form Accounts, a copy of each of the last two Board Meeting Minutes and

5

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2021

Memoranda and Articles of Association are provided. An invitation is made to visit staff and volunteers together with the opportunity to meet existing Trustees.

Organisational structure

The charity is governed by a Trustee Board, which makes decisions on the annual budget, formulates policy and considers strategic issues likely to affect the organisation. The Trustee Board employs a CEO and staff to manage and deliver services.

The CEO attends all Trustee Board meetings in an advisory capacity. Representatives of the volunteer workforce and salaried staff also attend Trustee Board meetings on a rotation basis.

Occasionally, the Trustee Board has used its powers to require these representatives and CEO to withdraw from meetings whenever confidential matters relating to staff are being discussed.

At the first meeting of the Trustee Board after the Annual General meeting the Trustees elect the Chairman, Vice Chairman and Treasurer. The Board has used its powers to delegate certain of its functions to committees.

Related party Disclosures

None to report.

Risk management

The Trustees conduct reviews of the major risks to which the Charity is exposed. A risk register is maintained and updated monthly.

The Trustee Board met six times during the twelve-month period to 31 March 2021.

6

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2021

Statement of trustees’ responsibilities

The trustees (who are also directors of Bath & District Citizens Advice Bureau for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company or that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner

Josh Kingston of Burton Sweet was appointed as the charitable company’s independent examiner during the year and he has expressed his willingness to continue in that capacity.

This report has been prepared in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities”.

Signed by order of the Trustees on 13 December 2021.

Susan Callar (Trustee)

Registered office: 2 Edgar Buildings George Street Bath BA1 2EE

7

BATH AND DISTRICT CITIZENS ADVICE BUREAU REFERENCE & ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2021

Status

Bath and District Citizens Advice Bureau is a company limited by guarantee and a registered charity. It is constituted under a Memorandum of Association which establishes the objects and powers of the charitable company and is governed under its Articles of Association.

Trading Name Citizens Advice – Bath & North East Somerset
Trustees Ms KJ Thomas (Chair – resigned 10 July 2021)
Mr A Jacklin (Vice Chair – Acting Chair 10 July 2021)
Mr TP Saunt (Treasurer)
Ms S Callar
Ms S Lindsay
Mr D Smith
Mr M Roe
Registered Office 2 Edgar Buildings
George Street
Bath
BA1 2EE
Registered Charity Number 1025392
Registered Company Number 02845028
Independent Examiner Joshua Kingston BSc ACA,
Burton Sweet Limited
The Clock Tower
5 Farleigh Court
Old Weston Road,
Flax Bourton
Bristol
BS48 1UR
Bankers Lloyds Bank PLC
47 Milsom Street
Bath
BA1 1DN

8

BATH AND DISTRICT CITIZENS ADVICE BUREAU INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

YEAR ENDED 31 MARCH 2021

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Joshua Kingston BSC ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: 13 December 2021

9

BATH & DISTRICT CITIZENS ADVICE BUREAU

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2021

Note
Income from:
Donations and legacies
2
Charitable activities
3
Investments
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net income/(expenditure)
9
Transfers between funds
18
Net movement in funds
Total funds at start of year
18
Total funds at end of year
18		 Unrestricted
Funds
£
444,651
81,395
182
526,228
21,678
401,025
422,703
103,525
10,589
114,114
211,367
325,481		 Restricted
Funds
£
35,002
157,649
-
192,651
21,463
150,355
171,818
20,833
(10,589)
10,244
5,851
16,095		 Total Funds
2021
£
479,653
239,044
182
718,879
43,141
551,380
594,521
124,358
-
124,358
217,218
341,576		 Total Funds
2020
£
368,199
118,570
1,419
488,188
8,537
477,039
485,576
2,612
-
2,612
214,606
217,218

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 13 to 23 form part of these financial statements See note 12 for fund-accounting comparative figures

10

BATH & DISTRICT CITIZENS ADVICE BUREAU

BALANCE SHEET

AS AT 31 MARCH 2021

Company number:02845028

Note
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Liabilities
Creditors : amounts falling
due within one year
15
Net current assets
Total assets less current liabilities
Net assets
FUNDS
Unrestricted funds
General funds
19
Designated funds
19
Restricted funds
19
Total funds		 2021
£
10,583
10,583
7,224
395,232
402,456
(71,463)
330,993
341,576
341,576
108,251
217,230
16,095
341,576		 2020
£
382
382
37,261
207,252
244,513
(27,677)
216,836
217,218
217,218
26,167
185,200
5,851
217,218

For the year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act applicable to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

These financial statements were approved by the Trustees on 13 December 2021 and are signed on their behalf by:

Susan Caller Trustee

The notes on pages 13 to 23 form part of these financial statements

11

BATH & DISTRICT CITIZENS ADVICE BUREAU

CASH FLOW STATEMENT

YEAR ENDED 31 MARCH 2021

Note
Net cash inflow from operating activities
16
Non-operational cash flows:
Investing activities
Payments for tangible fixed assets
Investment income
Net cash inflow/(outflow) for the year
17		 2021
£
203,560
(15,762)
182
(15,580)
187,980		 2020
£
(6,262)
(238)
1,419
1,181
(5,081)

Cashflow Restrictions

Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash outflows on any fund outside its own objects, except on special authority. In practice, this restriction has not had any effect on cash flows for the year.

The notes on pages 13 to 23 form part of these financial statements

12

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

1 Accounting policies

Accounting convention

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, and in accordance with the Charities Act 2011, the Financial Reporting Standard 102 (FRS102) and the requirements of the Charities Statement of Recommended Practice based thereon.

The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern. This has been considered in the context of Covid-19 and its impact on the charity, please see the Trustees' Annual report

Income

Income from donations is included in income when these are receivable, except as follows:

I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods; II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

Legacies are included on a receivable basis where charity is entitled to the income, it can be measured reliably and receipt is probable. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is not included in income but is treated as a contingent asset and disclosed if material.

Investment income is included on a receivable basis.

Donations in kind comprise donated services where the costs are measurable and the services would otherwise have to be paid for to maintain operational effectiveness.

Expenditure

Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.

Raising funds

Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods sold and other costs which include the costs of running and participating in fundraising events and collections and cost of goods purchased for resale.

Charitable Activities

Grants awarded are allocated to charitable activities.

Grants awarded are treated as expenditure and a liability in the accounts as soon as they become legal or constructive obligations. In the case of multi-year grant awards, the funding for all years is immediately recognised unless there are conditions which need to be met by the recipient to enable the release of subsequent years’ funding.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs. Allocation and apportionment costs Certain expenditure is directly attributable to specific activities and this has been included in those cost categories. Other costs, which are attributable to more than one category, are apportioned across cost categories on the basis of an assessment of workload carried out from time to time.

Overhead support costs have been allocated between fundraising and publicity costs, fundraising trading and charitable activities. The apportionment has been allocated on the basis of usage and is analysed in note 7.

13

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

Pension costs and other post-retirement benefits

The charity contributes to defined contribution pension schemes. Contributions payable to the charity's pension schemes are charged to the Statement of Financial Activities in the period to which they relate.

Tangible fixed assets

Fixed assets are held at cost less accumulated depreciation. Assets costing less than £150 are not capitalised. Depreciation is calculated so as to write off the cost of an asset, less its estimated ultimate residual value, over the useful life of that asset as follows:

Fixtures, fittings and equipment

Fund accounting

Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees.

Further explanation of the nature and purpose of each fund is included in note of the financial statements.

14

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

2 Income from: Donations and legacies

Current year

Donations
Donated services and facilities
Grants received		 Unrestricted
Funds
£
41,290
45,114
358,247
444,651		 Restricted
Funds
£
35,002
-
-
35,002		 Total Funds
2021
£
76,292
45,114
358,247
479,653

Prior year

Donations
Donated services and facilities
Grants received		 Unrestricted
Funds
£
26,901
29,000
293,257
349,158		 Restricted
Funds
£
19,041
-
-
19,041		 Total Funds
2020
£
45,942
29,000
293,257
368,199

3 Income from: Charitable activities

Operating Advice Centre Unrestricted
Funds
£
81,395
81,395		 Restricted
Funds
£
157,649
157,649		 Total Funds
2021
£
239,044
239,044		 Total Funds
2020
£
118,570
118,570

All income from charitable activities received in the prior year was for restricted purposes.

4 Income from: Investments

Interest received Unrestricted
Funds
£
182
182		 Restricted
Funds
£
-
-		 Total Funds
2021
£
182
182		 Total Funds
2020
£
1,419
1,419

All interest received in the prior year was unrestricted.

5 Expenditure on: Raising funds

Salaries
Other staff costs
Other costs		 Unrestricted
Funds
£
13,984
-
7,694
21,678		 Restricted
Funds
£
21,463
-
-
21,463		 Total Funds
2021
£
35,447
-
7,694
43,141		 Total Funds
2020
£
8,309
154
74
8,537

During the prior year all expenditure on raising funds was restricted.

15

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

Operating Advice Centre
Prior year
Operating Advice Centre		 Direct
Costs
£
379,663
379,663
Direct
Costs
£
278,235
278,235		 Grant funding
of activities
£
-
-
Grant funding
of activities
£
6,640
6,640		 Support
Costs
(Note 7)
£
171,717
171,717
Support
Costs
(Note 7)
£
192,164
192,164		 Total Funds
2021
£
551,380
551,380
Total Funds
2020
£
477,039
477,039

7 Support costs

Support costs are allocated between raising funds and charitable activities on the basis of staff time and usage of resources spent on a project.

Support costs, included in notes 5 & 6, are as follows:

Salaries
Other staffing costs
Office costs
Premises costs
Miscellaneous costs
Governance costs
(Note 8)		 Charitable
Activities
£
107,522
1,917
21,888
37,193
147
3,050
171,717		 Total
2021
£
107,522
1,917
21,888
37,193
147
3,050
171,717		 Total
2020
£
104,561
5,343
30,674
47,356
1,734
2,496
192,164

All support costs in 2020 were allocated to expenditure on charitable activities

8 Governance costs

Indpendent examiner's fees
- for independent examination services
- for other services
Other governance costs		 Total Funds
2021
£
1,440
1,200
410
3,050		 Total Funds
2020
£
1,260
1,236
-
2,496

16

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

9 Net income/(expenditure) for the year

This is stated after charging:

----- Start of picture text -----
||||| |---|---|---|---| |2021|2020| |£|£| |Indpendent examiner's fees|- for independent examination services|1,440|1,260| |- for other services|1,200|1,236| |Depreciation|5,561|402|

----- End of picture text -----

No Trustees have been reimbursed for their out of pocket travel expenses (2020: None). No Trustee received any remuneration during the year.

Aggregate donations from Trustees, key management personnel, and other related parties was £Nil (2020: £37).

10 Staff costs and numbers

The aggregate payroll costs were:

----- Start of picture text -----
|||| |---|---|---| |2021|2020| |£|£| |Wages & salaries|429,886|317,805| |Social security costs|32,053|23,588| |Pension contributions|24,543|16,738| |486,482|358,131| |No employee received emoluments of more than £60,000.| |The average number of employees during the year was:| |2021|2020| |Headcount|17|16|

----- End of picture text -----

Headcount

The key management personnel of the charity comprise the trustees and the charity CEO. The total amount of employee benefits (including employer pension contribution) received by key management personnel for their services to the charity was £55,988 (2020: £50,850).

11 Taxation

The charity is exempt from corporation tax on its charitable activities.

17

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

----- Start of picture text -----
12 Statement of Financial Activities comparative figures
Unrestricted Restricted Total Funds
For the year ended 31 March 2020 Funds Funds 2020
£ £ £
Income from:
Donations and legacies 349,158 19,041 368,199
Charitable activities - 118,570 118,570
Investments 1,419 - 1,419
Total income 350,577 137,611 488,188
Expenditure on:
-
Raising funds 8,537 8,537
Charitable activities 334,138 142,901 477,039
Total expenditure 334,138 151,438 485,576
Net income/(expenditure) for the year 16,439 (13,827) 2,612
Transfers between funds (17,691) 17,691 -
Net movement in funds (1,252) 3,864 2,612
Total funds at start of year 212,619 1,987 214,606
Total funds at end of year 211,367 5,851 217,218
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18

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

13 Tangible fixed assets

Cost
At 1 April 2020
Additions
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
14 Debtors
Due in less than one year:
Trade debtors
Prepayments and accrued income
15 Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income		 Fixtures,
fittings &
equipment
£
81,975
15,762
97,737
81,593
5,561
87,154
10,583
382
2021
£
4,724
2,500
7,224
2021
£
3,323
68,140
71,463		 Total
£
81,975
15,762
97,737
81,593
5,561
87,154
10,583
382
2020
£
33,271
3,990
37,261
2020
£
2,842
24,835
27,677

19

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

16 Reconciliation of net movement in funds to net cash inflow from operating activities

Statement of Financial Activities: Net movement in funds
Investment income
Depreciation
Increase / (decrease) in creditors
Decrease / (increase) in debtors
Net cash (outflow)/inflow from operating activities
Analysis of changes in cash during the year
Cash at bank and in hand
Cash at bank and in hand		 2021
£
395,232
2020
£
207,252		 2021
£
124,358
(182)
5,561
43,786
30,037
203,560
2020
£
207,252
2019
£
212,333		 2020
£
2,612
(1,419)
402
22,834
(30,691)
(6,262)
Change
£
187,980
Change
£
(5,081)

17 Analysis of changes in cash during the year

18 Movement in funds

For the year ended 31 March 2021

Restricted funds
MacMillan
Dorothy House
Multiple Sclerosis
Help to Claim
Bath Mind
Utilities fund
Energy Advice Project (EBDX)
Fundraising
COVID-19 Response
Student Placement
Talking Money
St Johns Fundraising For Life
Unrestricted funds
Designated funds
Building fund
Employer's liability
Service delivery
General funds
Total funds		 At 1 April
2020
£
-
-
-
-
-
4,390
-
1,461
-
-
-
-
5,851
20,000
46,500
118,700
26,167
211,367
217,218		 Income
£
51,028
12,978
2,650
24,584
12,500
-
6,780
20,002
18,375
5,500
23,254
15,000
192,651
-
-
-
526,228
526,228
718,879		 Expenditure
£
(56,201)
(12,978)
(2,650)
(18,794)
(12,500)
-
(5,280)
(21,463)
-
(2,824)
(24,128)
(15,000)
(171,818)
-
-
-
(422,703)
(422,703)
(594,521)		 Transfers
£
5,173
-
-
-
-
-
-
-
(15,762)
-
-
-
(10,589)
-
2,100
29,930
(21,441)
10,589
-		 At 31 March
2021
£
-
-
-
5,790
-
4,390
1,500
-
2,613
2,676
(874)
-
16,095
20,000
48,600
148,630
108,251
325,481
341,576

20

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

18 Movement in funds (continued) Restricted funds

MacMillan and Dorothy House funds are to offer advice to patients with a life-limiting diagnosis and their families in partnership with the Royal United Hospital, Bath.

Multiple Sclerosis - we have been retained by the MS society to provide advice to anyone affected by Multiple Sclerosis.

Help to Claim fund - A National CitA funded project run in conjunction with the DWP to help clients in the B&NES area who need help & assistance to make a first claim for Universal Credit (UC), either as a new benefit claimant or as a previous benefit claimant who is transitioning to UC as a result of a change in circumstances. Clients are supported to create their account and complete all the steps necessary to take them to the stage of receiving their first payment.

Bath Mind - funds received from Mind to help provide support to clients with underlying mental health issues living in Bath and the surrounding area to access their full entitlement to benefit support. The project supports clients to make their initial claim for Personal Independence Payments and other benefits as well as support with challenging and appealing against DWP decision-making when this has been erroneous.

Utilities fund - private restricted donations received for the purpose of making payments to clients facing hardship due to lack of funds to purchase gas and/or electricity.

Energy Advice Project (EBDX) fund - A National CitA funded project to help local vulnerable clients maximise their benefit entitlement whilst, minimising the cost of their fuel bills, accessing grants that are available for improving home efficiency and assisting them with managing fuel debt. This year the service was delivered in conjunction with Age UK.

Fundraising fund - funds received to help fund a member of staff to assist with fundraising.

COVID-19 Response - funds received to help facilitate remote working during the COVID-19 pandemic. The transfer between funds represents the capital expenditure on fixed asset additions.

Student Placement - income received to fund student placements to help develop the establishment of a Law Clinic.

Talking Money - funds received to support the costs of a financial advisory service.

St Johns Fundraising For Life - funds received to help fund a member of staff .

Designated funds

Building fund - this fund was set up to set aside funds for unbudgeted building and maintenance needs.

Employer's liability fund - the fund was created to ensure funds were available to meet the charity's legal obligations as an employer.

Service fund - funds have been set aside to support the continuation of services to clients.

21

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

18 Movement in funds (continued)

For the year ended 31 March 2020

At 1 April
2019
£
Restricted funds
MacMillan
-
Dorothy House
-
Multiple Sclerosis
-
Help to Claim
-
Bath Mind
-
Utilities fund
1,987
Energy Advice Project (EBDX)
-
Fundraising
-
1,987
Unrestricted funds
Designated funds
Building fund
20,000
Employer's liability
42,200
Service delivery
124,100
General funds
26,319
212,619
Total funds
214,606
Analysis of net assets between funds
As at 31 March 2021
Tangible fixed assets
Other net assets
As at 31 March 2020
Tangible fixed assets
Other net assets		 Income
£
60,484
12,978
5,115
20,813
11,500
9,043
7,680
9,998
137,611
-
-
-
350,577
350,577
488,188
Restricted
Funds
£
-
16,095
16,095
Restricted
Funds
£
-
5,851
5,851		 Expenditure
£
(66,633)
(15,553)
(5,141)
(22,381)
(17,907)
(6,640)
(8,646)
(8,537)
(151,438)
-
-
-
(334,138)
(334,138)
(485,576)
Unrestricted
Designated
Funds
£
-
217,230
217,230
Unrestricted
Designated
Funds
£
-
185,200
185,200		 Transfers
£
6,149
2,575
26
1,568
6,407
-
966
-
17,691
-
4,300
(5,400)
(16,591)
(17,691)
-
Unrestricted
General
Funds
£
10,583
97,668
108,251
Unrestricted
General
Funds
£
382
25,785
26,167		 At 31 March
2020
£
-
-
-
-
-
4,390
-
1,461
5,851
20,000
46,500
118,700
26,167
211,367
217,218
Total
£
10,583
330,993
341,576
Total
£
382
216,836
217,218

19 Analysis of net assets between funds

20 Related party transactions

There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements.

22

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

21 Funds held as an agent

In the year the charity received income of £43,509 in relation to Fuel Poverty from BANES Council on behalf of beneficiaries. In the year expenditure of £43,509 was made to beneficiaries, no balance was held on behalf of beneficiaries at the year end.

In the year the charity received income of £104,883 in relation to the Energy Redress Scheme on behalf of beneficiaries. In the year, expenditure of £104,883 related to payments made to beneficiaries occurred. Of this expenditure £38,637 was outstanding at the year end with a corresponding cash balance.

23