OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

BATH AND DISTRICT CITIZEN’S ADVICE BUREAU

FINANCIAL STATEMENTS

31 MARCH 2022

Company Registration Number: 02845028 Charity Number: 1025392

BATH AND DISTRICT CITIZENS ADVICE BUREAU FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

CONTENTS PAGES
Trustees’ Annual Report 1 - 6
Reference & Administrative Information 7
Independent Examiner’s Report 8
Statement of Financial Activities 9
Balance Sheet 10
Cash Flow Statement 11
Notes to the Financial Statements 12 - 22

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

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 2022. 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 impact of the Covid-19 pandemic which started in March 2020, 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 Bath, Keynsham and 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, though a skeleton staff continued to work there. These offices are now being progressively reopened following the easing of lockdown and the success of the vaccination programme.

The charity maintains an enhanced telephone service and website, which has been updated to include Covid specific advice. Strategic partnerships were extended by entering into an emergency Covid response Compassionate Community Hub with BANES Council, healthcare provider Virgin Care (now HCRG 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. Trusted partners can make direct referrals into our service using a form on the website.

Following the departure of the previous CEO in May 2021, Suzanne Wigmore, the CEO of Citizens Advice Wiltshire acted as Interim CEO on a part-time basis while a full-time replacement was recruited. Simon Lawson took over as the permanent CEO in October 2021.

After nearly five years as our Chair, Kate Thomas resigned in July 2021. David Jacklin took over as acting chair, while a permanent replacement was sought. Moon Executive Search were engaged to find a new permanent chair and in December Dan Lyons joined the trustee board. Dan lives in Bath and is a retired tax policy partner at Deloitte, with has experience as a chair of various committees at the Chartered Institute of Taxation; he has also been a school governor. Dan took over as chair in February 2022, when David Jacklin stepped down from the board.

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:

1

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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 2021/22 Citizens Advice BANES helped 4,496 unique clients (2021: 4,736) deal with 15,662 advice problems (2021: 15,953). Of these 58% stated that they were either disabled or were suffering from a long-term health condition (2021: 47%). Recorded financial gains made by clients were £5,627,590 (2021: £6,633,302)

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 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.

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 utility, 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).

During the year, the charity received funds from B&NES council and from the Energy Redress Fund to distribute directly to clients suffering financial hardship, mainly in the form of payments to their utility providers.

2

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

One of the funds allocated to the charity for distribution directly to clients was the subject of fraudulent applications to a total value of around £11,585. This was discovered in May 2022 and we reported the matter to Avon and Somerset police, the Energy Saving Trust (who granted us this funding), Citizens Advice and our insurers. All outstanding vouchers that had been fraudulently claimed were cancelled. The Energy Saving Trust subsequently invoked a clause in the grant agreement and claimed back this amount from the charity - the money was refunded in August.

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 council 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 owns the premises.

Wessex Water provides a fund to enable us to enhance our debt advice provision within our general service. Advisers introduce clients to the schemes run by Wessex to help clients to pay their water bills and reduce their arrears. Debt advisers 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.

The charity’s 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. 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.

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

3

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

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 17.

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. The trustees would also like to thank those local residents who have supported us with regular or one-off donations.

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:

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 £8,391 (2021: £97,668).

4

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

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 deficit for the year of £13,438 (2021: £164,675 surplus). At the balance sheet date, the Charity was carrying a balance of cash at bank and in hand of £443,096 (2021: £396,341).

After adjusting for creditor balances and transfers, as described below, the funding carried forward at 31 March 2022 was £368,455 (2021: £381,393), including restricted funds of £76,489 (2021: £56,412).

Significant transfers between funds during the year included:

Net decrease of £10,600 in Employers Liability to match obligation in this respect.

Increase of £62,843 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 2021/22 this figure was £270,000 and this grant has been renewed for one year in 2022/23; it is understood that this contract will be put out to tender during summer/autumn 2022 with a new five-year contract on offer starting in April 2023.

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

Two new trustees were appointed during the year and a new induction programme was introduced.

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 paid staff also attend Trustee Board meetings on a rotation basis. The Board has used its powers to delegate certain of its functions to committees.

Related party Disclosures

None to report.

5

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2022

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 five times during the twelve-month period to 31 March 2022.

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 Limited 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 24 November 2022.

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

Dan Lyons (Chair of Trustees)

6

BATH AND DISTRICT CITIZENS ADVICE BUREAU REFERENCE & ADMINISTRATIVE INFORMATION

YEAR ENDED 31 MARCH 2022

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/Directors Mr D Lyons (Chair – appointed 23 December 2021) Ms KJ Thomas (Chair – resigned 10 July 2021) Mr A Jacklin (Acting Chair 10 July 2021 – resigned 3 February 2022) Mr TP Saunt (Treasurer – resigned 16 December 2021) Ms S Callar Ms S Lindsay Mr D Smith Mr M Roe Ms S Sandy (appointed 11 February 2022) Secretary/CEO Mr S Lawson (appointed 11 November 2021) 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

7

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

YEAR ENDED 31 MARCH 2022

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

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:

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: 24 November 2022

8

BATH & DISTRICT CITIZENS ADVICE BUREAU

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2022

Note
Income from:
Donations and legacies
2
Charitable activities
3
Investments
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
Net income/(expenditure)
8
Transfers between funds
17
Net movement in funds
Total funds at start of year (restated)
17
Total funds at end of year
17		 Unrestricted
Funds
£
410,042
29,147
68
439,257
8,816
438,455
447,271
(8,014)
(25,501)
(33,515)
325,481
291,966		 Restricted
Funds
£
212,875
180,323
-
393,198
20,000
378,622
398,622
(5,424)
25,501
20,077
56,412
76,489		 Total Funds
2022
£
622,917
209,470
68
832,455
28,816
817,077
845,893
(13,438)
-
(13,438)
381,893
368,455		 Total Funds
2021
£
(Restated)
695,013
212,393
182
907,588
43,141
699,772
742,913
164,675
-
164,675
217,218
381,893

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.

Further details on restatement see note 20.

The notes on pages 12 to 22 form part of these financial statements See note 11 for fund-accounting comparative figures

9

BATH & DISTRICT CITIZENS ADVICE BUREAU

BALANCE SHEET

----- Start of picture text -----
AS AT 31 MARCH 2022 Company number:02845028
2022 2021
Note £ £
(Restated)
Fixed assets
Tangible assets 12 9,102 10,583
9,102 10,583
Current assets
Debtors 13 86,639 46,432
Cash at bank and in hand 443,096 396,341
529,735 442,773
Liabilities
Creditors : amounts falling
due within one year 14 (170,382) (71,463)
Net current assets 359,353 371,310
Total assets less current liabilities 368,455 381,893
Net assets 368,455 381,893
FUNDS
Unrestricted funds
General funds 18 17,493 108,251
Designated funds 18 274,473 217,230
Restricted funds 18 76,489 56,412
Total funds 368,455 381,893
----- End of picture text -----

For the year ended 31 March 2022 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 24 November 2022 and are signed on their behalf by:

Susan Caller Treasurer and Trustee

The notes on pages 12 to 22 form part of these financial statements

10

BATH & DISTRICT CITIZENS ADVICE BUREAU CASH FLOW STATEMENT

YEAR ENDED 31 MARCH 2022

Note
Net cash inflow from operating activities
15
Non-operational cash flows:
Investing activities
Payments for tangible fixed assets
Investment income
Net cash inflow/(outflow) for the year
16		 2022
£
52,347
(5,660)
68
(5,592)
46,755		 2021
£
(Restated)
204,669
(15,762)
182
(15,580)
189,089

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 12 to 22 form part of these financial statements

11

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

1 Accounting policies

Accounting convention

The financial statements have been prepared in accordance with the historical cost convention (except for investments which have been included at fair value and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 (or Companies Act 2006) and UK Generally Accepted Practice as it applies from 1 January 2019.

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.

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.

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 6.

12

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

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

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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

Further explanation of the nature and purpose of each fund is included in note 17 of the financial statements.

Current year
Donations
Donated services and facilities
Grants received
Prior year
Donations
Donated services and facilities
Grants received		 Unrestricted
Funds
£
28,819
29,000
352,223
410,042
Unrestricted
Funds
£
41,290
45,114
358,247
444,651		 Restricted
Funds
£
55,515
-
157,360
212,875
Restricted
Funds
£
(Restated)
35,002
-
215,360
250,362		 Total Funds
2022
£
84,334
29,000
509,583
622,917
Total Funds
2021
£
(Restated)
76,292
45,114
573,607
695,013

13

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

3 Income from: Charitable activities

Current year
Operating Advice Centre
Prior year
Operating Advice Centre
4
Expenditure on: Raising funds
Current year
Salaries
Promotional activities
Prior year
Salaries
Promotional activities
5
Expenditure on: Charitable activities
Current year
Operating Advice Centre
Prior year
Operating Advice Centre		 Direct
Costs
£
465,463
465,463
Direct
Costs
£
(Restated)
384,552
384,552		 Unrestricted
Funds
£
29,147
29,147
Unrestricted
Funds
£
54,744
54,744
Direct
Costs
£
-
7,113
7,113
Direct
Costs
£
-
7,694
7,694
Grants
Payable
£
107,594
107,594
Grants
Payable
£
(Restated)
143,503
143,503		 Restricted
Funds
£
180,323
180,323
Restricted
Funds
£
(Restated)
157,649
157,649
Support
Costs
(Note 6)
£
21,703
-
21,703
Support
Costs
(Note 6)
£
35,447
-
35,447
Support
Costs
(Note 6)
£
244,020
244,020
Support
Costs
(Note 6)
£
(Restated)
171,717
171,717		 Total Funds
2022
£
209,470
209,470
Total Funds
2021
£
(Restated)
212,393
212,393
Total Funds
2022
£
21,703
7,113
28,816
Total Funds
2021
£
35,447
7,694
43,141
Total Funds
2022
£
817,077
817,077
Total Funds
2021
£
(Restated)
699,772
699,772

All grants made within the year and prior year were to individuals, through voucher schemes.

14

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

6 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 4 & 5, are as follows:

Salaries
Other staffing costs
Office costs
Premises costs
Miscellaneous costs
Governance costs (Note 7)
Prior year
Salaries
Other staffing costs
Office costs
Premises costs
Miscellaneous costs
Governance costs (Note 7)		 Raising
Funds
(Note 4)
21,703
-
-
-
-
-
21,703
Raising
Funds
(Note 4)
£
35,447
-
-
-
-
-
35,447		 Charitable
Activities
(Note 5)
£
137,296
13,629
33,078
52,340
491
7,186
244,020
Charitable
Activities
(Note 5)
£
(Restated)
107,522
1,917
21,888
37,193
147
3,050
171,717		 Total
2022
£
158,999
13,629
33,078
52,340
491
7,186
265,723
Total
2021
£
(Restated)
142,969
1,917
21,888
37,193
147
3,050
207,164

7 Governance costs

Independent examiner's fees
- for independent examination services
- for other services
Other governance costs
Trustee expenses		 Total Funds
2022
£
2,136
1,200
250
3,600
7,186		 Total Funds
2021
£
1,440
1,200
410
-
3,050

15

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

8 Net income/(expenditure) for the year

This is stated after charging:

----- Start of picture text -----
||||| |---|---|---|---| |2022|2021| |£|£| |Independent examiner's fees|- for independent examination services|2,136|1,440| |- for other services|1,200|1,200| |-| |Trustees' travel, meeting and training expenses|3,600| |Depreciation|7,141|5,561|

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

No Trustees have been reimbursed for their out of pocket travel expenses in the current or prior year. No Trustee received any remuneration during the current or prior year.

9 Staff costs and numbers

The aggregate payroll costs were:

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |Wages & salaries|515,569|429,886| |Social security costs|38,353|32,053| |Pension contributions|25,001|24,543| |578,923|486,482|

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

No employee received emoluments of more than £60,000. The average number of employees during the year was:

Headcount

----- Start of picture text -----
||| |---|---| |2022|2021| |No.|No.| |25|17|

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

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 £28,245 (2021: £55,988).

10 Taxation

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

16

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
11 Statement of Financial Activities comparative figures
Unrestricted Restricted Total Funds
For the year ended 31 March 2021 Funds Funds 2021
£ £ £
Income from: (Restated) (Restated)
Donations and legacies 444,651 250,362 695,013
Charitable activities 54,744 157,649 212,393
Investments 182 - 182
Total income 499,577 408,011 907,588
Expenditure on:
Raising funds 21,678 21,463 43,141
Charitable activities 374,374 325,398 699,772
Total expenditure 396,052 346,861 742,913
Net income/(expenditure) for the year 103,525 61,150 164,675
Transfers between funds 10,589 (10,589) -
Net movement in funds 114,114 50,561 164,675
Total funds at start of year 211,367 5,851 217,218
Total funds at end of year 325,481 56,412 381,893
----- End of picture text -----

17

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

12 Tangible fixed assets

Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
13 Debtors
Due in less than one year:
Trade debtors
Other debtors
Prepayments and accrued income
14 Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income		 Fixtures,
fittings &
equipment
£
97,737
5,660
103,397
87,154
7,141
94,295
9,102
10,583
2022
£
51,380
5,328
29,931
86,639
2022
£
22,436
147,946
170,382		 Total
£
97,737
5,660
103,397
87,154
7,141
94,295
9,102
10,583
2021
£
(Restated)
4,724
37,528
4,180
46,432
2021
£
3,323
68,140
71,463

15 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		 2022
£
(13,438)
(68)
7,141
98,919
(40,207)
52,347		 2021
£
(Restated)
164,675
(182)
5,561
43,786
(9,171)
204,669

18

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
16 Analysis of changes in cash during the year
2022 2021 Change
£ £ £
Cash at bank and in hand 443,096 396,341 46,755
2021 2020 Change
£ £ £
Cash at bank and in hand 396,341 207,252 189,089
17 Movement in funds
For the year ended 31 March 2022
At 1 April At 31 March
2021 Income Expenditure Transfers 2022
£ £ £ £ £
(Restated)
Restricted funds
MacMillan - 58,926 (64,547) 5,621 -
Dorothy House - 12,978 (15,280) 2,302 -
Multiple Sclerosis - 3,300 (5,328) 2,028 -
Help to Claim 5,790 10,111 (24,565) 8,664 -
Bath Mind - 7,000 (13,886) 6,886 -
Utilities fund 4,390 - (4,390) - -
Energy Advice Project (EBDX) 1,500 - (966) - 534
COVID-19 Response 2,613 - - - 2,613
Student Placement 2,676 - (2,275) - 401
-
Talking Money (874) 78,008 (65,895) 11,239
- - -
St Johns Fundraising For Life 50,000 (50,000)
Quartet - 10,000 (10,000) - -
WECA Business Growth - 5,515 (5,515) - -
Energy Redress Scheme Winter
57,360 (35,975) - 61,702
Hardship Fund 40,317
- - -
BANES Fuel Poverty 100,000 (100,000)
56,412 393,198 (398,622) 25,501 76,489
Unrestricted funds
Designated funds
Building fund 20,000 - - 5,000 25,000
Employer's liability 48,600 - - (10,600) 38,000
Service delivery 148,630 - - 62,843 211,473
Employment Pod - 2,400 (3,554) 1,154 -
General funds 108,251 436,857 (443,717) (83,898) 17,493
325,481 439,257 (447,271) (25,501) 291,966
Total funds 381,893 832,455 (845,893) - 368,455
----- End of picture text -----

19

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

17 Movement in funds (continued)

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
Energy Redress Scheme Winter
Hardship Fund
BANES Fuel Poverty
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
£
(Restated)
51,028
12,978
2,650
24,584
12,500
-
6,780
20,002
18,375
5,500
23,254
15,000
165,360
50,000
408,011
-
-
-
499,577
499,577
907,588		 Expenditure
£
(Restated)
(56,201)
(12,978)
(2,650)
(18,794)
(12,500)
-
(5,280)
(21,463)
-
(2,824)
(24,128)
(15,000)
(125,043)
(50,000)
(346,861)
-
-
-
(396,052)
(396,052)
(742,913)		 Transfers
£
5,173
-
-
-
-
-
-
-
(15,762)
-
-
-
-
-
(10,589)
-
2,100
29,930
(21,441)
10,589
-		 At 31 March
2021
£
(Restated)
-
-
-
5,790
-
4,390
1,500
-
2,613
2,676
(874)
-
40,317
-
56,412
20,000
48,600
148,630
108,251
325,481
381,893

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

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.

20

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

17 Movement in funds (continued)

Restricted funds ( continued )

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 .

Quartet - funding received to extend the contract of the business development assistant, who was taken on under the government's Kickstart scheme.

WECA Business Growth - funding received to develop and launch a new website.

Energy Redress Scheme Winter Hardship Fund - The restricted fund is created by a grant from Energy Saving Trust and must be spent strictly in the form of energy vouchers given to beneficiaries from low income households.

BANES Fuel Poverty - The restricted fund is created by a grant from Bath & North Somerset Council and must be spent strictly in the form of fuel vouchers given to support residents who have been affected by the Covid pandemic, are vulnerable or are in fuel poverty.

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.

Employment Pod - funding received to employ an employment caseworker.

21

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

18 Analysis of net assets between funds

As at 31 March 2022
Tangible fixed assets
Other net assets
As at 31 March 2021
Tangible fixed assets
Other net assets		 Unrestricted Unrestricted
Restricted
Designated
General
Funds
Funds
Funds
Total
£
£
£
£
-
-
9,102
9,102
76,489
274,473
8,391
359,353
76,489
274,473
17,493
368,455
Unrestricted Unrestricted
Restricted
Designated
General
Funds
Funds
Funds
Total
£
£
£
£
(Restated)
(Restated)
-
-
10,583
10,583
56,412
217,230
97,668
371,310
56,412
217,230
108,251
381,893

19 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.

20 Prior year restatement

There has been a £40,317 prior year adjustment to the brought forward funds due change in recognition of grant funding received previously classified as funds held as an agent.

Balance Sheet
Total restricted funds as at 31 March 2021
Total cash at bank and in hand as at 31 March 2021
Total current assets as at 31 March 2021
Statement of Financial Activities
Income from donations and legacies for the year ended 31 March 2021
Income from charitable activities for the year ended 31 March 2021
Expenditure on charitable activities for the year ended 31 March 2021		 As previously
stated
£
(16,095)
395,232
7,224
479,653
239,044
(551,380)		 Adjustment
£
(40,317)
1,109
39,208
215,360
(26,651)
(148,392)		 Restated
amounts
£
(56,412)
396,341
46,432
695,013
212,393
(699,772)

22