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2023-03-31-accounts

BATH AND DISTRICT CITIZEN’S ADVICE BUREAU

FINANCIAL STATEMENTS 31 MARCH 2023

Company Registration Number: 02845028 Charity Number: 1025392

BATH AND DISTRICT CITIZENS ADVICE BUREAU FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

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 - 21

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2023

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 2023. 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 year saw a gradual return to normal after the significant impact of the Covid-19 pandemic and by March our office was fully re-opened and drop-in services had resumed at Bath, Keynsham and Midsomer Norton. However most volunteers and some staff continue to work from home for all or part of the time.

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 operates as Citizens Advice Bath & North East Somerset (CA-B&NES).

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 Bath & NE Somerset Council, Citizens Advice BANES could not continue to provide its services to the local community.

1

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2023

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 2022/23 Citizens Advice BANES helped 5,746 unique clients (2022: 4,496) deal with 16,560 advice problems (2022: 15,662). Of these 57% stated that they were either disabled or were suffering from a long-term health condition (2022: 58%). Recorded financial gains made by clients were £5,467,641 (2021: £5,627,590).

Benefits, utilities and debt made of 70% of the advice issues dealt with. 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 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 specialist advisers.

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.

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. 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 – these services re-opened during the year. Clients who require specialist advice and casework are dealt with from the charity's offices in Bath or Midsomer Norton. The Adviceline service is now a Freephone number and offers initial advice every weekday.

The work is primarily funded by a commission from BANES Council, which owns the charity’s 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

2

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2023

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 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:

3

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2023

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 projected 2023-24, excluding the monies we use to pay client’s utility bills. 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 £220 (2022: £8,391).

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, where this is possible.

Delivery of all the projects resulted in an overall deficit for the year of £78,039 (2022: £13,438 deficit). At the balance sheet date, the Charity was carrying a balance of cash at bank and in hand of £228,091 (2022: £443,096).

After adjusting for creditor balances and transfers, as described below, the funding carried forward at 31 March 2023 was £290,416 (2022: £368,455), including restricted funds of £559 (2022: £76,489).

Significant transfers between funds during the year included a transfer of £65,545 from General funds to cover overspending on restricted funds in the year. Increase of £3,277 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 2022/23 this figure was £270,000. In autumn 2022, this contract was put out to tender and we successfully bid for a five-year contract is starting in April 2023. The value rose to £300,000 a year, including an element previously transferred within the council in respect to rent payments on our offices.

4

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 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

Four new trustees were appointed during the year and two resigned.

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.

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 six-monthly.

The Trustee Board met four times during the twelve-month period to 31 March 2023.

5

BATH AND DISTRICT CITIZENS ADVICE BUREAU TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2023

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”.

14 September 2023 Signed by order of the Trustees on …………………….

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 2023

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) Ms S Callar (Treasurer) Ms S Lindsay Mr D Smith Mr M Roe Ms S Sandy Ms S Broadfield (appointed January 2023) Mr J Biggins (appointed January 2023) Ms S Smith (appointed January 2023) Mr S Lowther (appointed March 2023) Secretary/CEO Mr S Lawson 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 2023

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

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

14 September 2023 Date: ……………………..

8

BATH & DISTRICT CITIZENS ADVICE BUREAU

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and legacies
2
Charitable activities
3
Investments
Other income
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
17
Total funds at end of year
17		 Unrestricted
Funds
£
520,109
-
1,474
11,008
532,591
11,712
462,226
473,938
58,653
(60,762)
(2,109)
291,966
289,857		 Restricted
Funds
£
292,295
131,128
-
-
423,423
10,000
550,115
560,115
(136,692)
60,762
(75,930)
76,489
559		 Total Funds
2023
£
812,404
131,128
1,474
11,008
956,014
21,712
1,012,341
1,034,053
(78,039)
-
(78,039)
368,455
290,416		 Total Funds
2022
£
622,917
209,470
68
-
832,455
28,816
817,077
845,893
(13,438)
-
(13,438)
381,893
368,455

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 12 to 21 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 2023 Company number: 02845028
2023 2022
Note £ £
Fixed assets
Tangible assets 12 11,887 9,102
11,887 9,102
Current assets
Debtors 13 278,975 86,639
Cash at bank and in hand 228,091 443,096
507,066 529,735
Liabilities
Creditors : amounts falling
due within one year 14 (228,537) (170,382)
Net current assets 278,529 359,353
Total assets less current liabilities 290,416 368,455
Net assets 290,416 368,455
FUNDS
Unrestricted funds
General funds 18 12,107 17,493
Designated funds 18 277,750 274,473
Restricted funds 18 559 76,489
Total funds 290,416 368,455
----- End of picture text -----

For the year ended 31 March 2023 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.

14 September 2023

These financial statements were approved by the Trustees on …........................... and are signed on their behalf by:14 September 2023

Susan Callar Treasurer and Trustee

The notes on pages 12 to 21 form part of these financial statements

10

BATH & DISTRICT CITIZENS ADVICE BUREAU

CASH FLOW STATEMENT

YEAR ENDED 31 MARCH 2023

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
Cashflow Restrictions		 2023
£
(201,477)
(15,002)
1,474
(13,528)
(215,005)		 2022
£
52,347
(5,660)
68
(5,592)
46,755

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 21 form part of these financial statements

11

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

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 have considered the implications of the national cost of living crisis and 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.

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.

12

BATH & DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

1 Accounting policies (continued)

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 Trustees.

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

2 Income from: Donations and legacies

Current year
Donations
Donated services and facilities
Grants received
Prior year
Donations
Donated services and facilities
Grants received		 Unrestricted
Funds
£
9,451
59,400
451,258
520,109
Unrestricted
Funds
£
28,819
29,000
352,223
410,042		 Restricted
Funds
£
35,000
-
257,295
292,295
Restricted
Funds
£
55,515
-
157,360
212,875		 Total Funds
2023
£
44,451
59,400
708,553
812,404
Total Funds
2022
£
84,334
29,000
509,583
622,917

13

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

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
£
519,156
519,156
Direct
Costs
£
465,463
465,463		 Unrestricted
Funds
£
-
-
Unrestricted
Funds
£
29,147
29,147
Direct
Costs
£
-
6,828
6,828
Direct
Costs
£
-
7,113
7,113
Grants
Payable
£
210,916
210,916
Grants
Payable
£
107,594
107,594		 Restricted
Funds
£
131,128
131,128
Restricted
Funds
£
180,323
180,323
Support
Costs
(Note 6)
£
14,884
-
14,884
Support
Costs
(Note 6)
£
21,703
-
21,703
Support
Costs
(Note 6)
£
282,269
282,269
Support
Costs
(Note 6)
£
244,020
244,020		 Total Funds
2023
£
131,128
131,128
Total Funds
2022
£
209,470
209,470
Total Funds
2023
£
14,884
6,828
21,712
Total Funds
2022
£
21,703
7,113
28,816
Total Funds
2023
£
1,012,341
1,012,341
Total Funds
2022
£
817,077
817,077

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 2023

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)
14,884
-
-
-
-
-
14,884
Raising
Funds
(Note 4)
£
21,703
-
-
-
-
-
21,703		 Charitable
Activities
(Note 5)
£
168,411
13,277
26,684
68,328
96
5,473
282,269
Charitable
Activities
(Note 5)
£
137,296
13,629
33,078
52,340
491
7,186
244,020		 Total
2023
£
183,295
13,277
26,684
68,328
96
5,473
297,153
Total
2022
£
158,999
13,629
33,078
52,340
491
7,186
265,723

7 Governance costs

Independent examiner's fees
- for independent examination services
- for other services
Other governance costs
Trustee expenses
Net income/(expenditure) for the year
This is stated after charging:
Independent examiner's fees
- for independent examination services
- for other services
Trustees' travel, meeting and training expenses
Depreciation		 Total Funds
2023
£
3,120
1,200
253
900
5,473
2023
£
3,120
1,200
900
12,217		 Total Funds
2022
£
2,136
1,200
250
3,600
7,186
2022
£
2,136
1,200
3,600
7,141

8 Net income/(expenditure) for the year

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.

15

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

9 Staff costs and numbers

----- Start of picture text -----
|||| |---|---|---| |The aggregate payroll costs were:|2023|2022| |£|£| |Wages & salaries|563,635|515,569| |Social security costs|45,271|38,353| |Pension contributions|31,436|25,001| |640,342|578,923|

----- 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 -----
||| |---|---| |2023|2022| |No.|No.| |25|25|

----- 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 £56,193 (2022: £28,245).

10 Taxation

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

11 Statement of Financial Activities comparative figures

----- Start of picture text -----
||||| |---|---|---|---| |Unrestricted|Restricted|Total Funds| |For the year ended 31 March 2022|Funds|Funds|2022| |£|£|£| |Income from:| |Donations and legacies|410,042|212,875|622,917| |Charitable activities|29,147|180,323|209,470| |Investments|68|-|68| |Total income|439,257|393,198|832,455| |Expenditure on:| |Raising funds|8,816|20,000|28,816| |Charitable activities|438,455|378,622|817,077| |Total expenditure|447,271|398,622|845,893| |Net income/(expenditure) for the year|(8,014)|(5,424)|(13,438)| |Transfers between funds|(25,501)|25,501|-| |Net movement in funds|(33,515)|20,077|(13,438)| |Total funds at start of year|325,481|56,412|381,893| |Total funds at end of year|291,966|76,489|368,455|

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

16

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

12 Tangible fixed assets

Fixtures,
fittings &
equipment
£
Cost
At 1 April 2022
103,397
Additions
15,002
At 31 March 2023
118,399
Depreciation
At 1 April 2022
94,295
Charge for the year
12,217
At 31 March 2023
106,512
Net book value
At 31 March 2023
11,887
At 31 March 2022
9,102
13 Debtors
2023
Due in less than one year:
£
Trade debtors
220,196
Other debtors
24,089
Prepayments and accrued income
34,690
278,975
14 Creditors: amounts falling due within one year
2023
£
Other creditors
21,723
Accruals and deferred income
206,814
228,537
15 Reconciliation of net movement in funds to net cash inflow from operating activities
2023
£
Statement of Financial Activities: Net movement in funds
(78,039)
Investment income
(1,474)
Depreciation
12,217
Increase / (decrease) in creditors
58,155
Decrease / (increase) in debtors
(192,336)
Net cash (outflow)/inflow from operating activities
(201,477)		 Total
£
103,397
15,002
118,399
94,295
12,217
106,512
11,887
9,102
2022
£
51,380
5,328
29,931
86,639
2022
£
22,436
147,946
170,382
2022
£
(13,438)
(68)
7,141
98,919
(40,207)
52,347

17

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

16 Analysis of changes in cash during the year

Cash at bank and in hand
Cash at bank and in hand		 2023
£
228,091
2022
£
443,096		 2022
£
443,096
2021
£
396,341		 Change
£
(215,005)
Change
£
46,755

17 Movement in funds

For the year ended 31 March 2023

Restricted funds
MacMillan
Dorothy House
M S Society
Bath Mind
Energy Advice Project (EBDX)
COVID-19 Response
Student Placement
Talking Money
St Johns Debt
St Johns Fundraising For Life
Quartet
Stroke Association
Digital Hearing equipment grant
Energy Redress Scheme Winter Hardship
BANES Fuel Poverty
B&NES Pathway from Poverty
Unrestricted funds
Designated funds
Building fund
Employer's liability
Service delivery
General funds
Total funds		 At 1 April
2022
£
-
-
-
-
534
2,613
401
11,239
-
-
-
-
-
61,702
-
-
76,489
25,000
38,000
211,473
17,493
291,966
368,455		 Income
£
75,533
12,978
3,690
7,000
-
-
-
31,927
30,000
5,000
5,000
2,500
10,020
7,275
195,000
37,500
423,423
-
-
-
532,591
532,591
956,014		 Expenditure
£
(123,946)
(15,356)
(3,716)
(8,677)
-
-
-
(44,194)
(30,637)
(5,000)
(5,000)
(5,843)
(10,020)
(68,977)
(194,842)
(43,907)
(560,115)
-
-
-
(473,938)
(473,938)
(1,034,053)		 Transfers
£
48,413
2,378
26
1,677
(534)
(2,613)
-
1,028
637
-
-
3,343
-
-
-
6,407
60,762
-
-
3,277
(64,039)
(60,762)
-		 At 31 March
2023
£
-
-
-
-
-
-
401
-
-
-
-
-
-
-
158
-
559
25,000
38,000
214,750
12,107
289,857
290,416

18

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

17 Movement in funds (continued)

For the year ended 31 March 2022

Restricted funds
MacMillan
Dorothy House
Multiple Sclerosis
Help to Claim
Bath Mind
Utilities fund
Energy Advice Project (EBDX)
COVID-19 Response
Student Placement
Talking Money
St Johns Fundraising For Life
Quartet
WECA Business Growth
Energy Redress Scheme Winter Hardship
BANES Fuel Poverty
Unrestricted funds
Designated funds
Building fund
Employer's liability
Service delivery
Employment Pod
General funds
Total funds		 At 1 April
2021
£
-
-
-
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		 Income
£
58,926
12,978
3,300
10,111
7,000
-
-
-
-
78,008
50,000
10,000
5,515
57,360
100,000
393,198
-
-
-
2,400
436,857
439,257
832,455		 Expenditure
£
(64,547)
(15,280)
(5,328)
(24,565)
(13,886)
(4,390)
(966)
-
(2,275)
(65,895)
(50,000)
(10,000)
(5,515)
(35,975)
(100,000)
(398,622)
-
-
-
(3,554)
(443,717)
(447,271)
(845,893)		 Transfers
£
5,621
2,302
2,028
8,664
6,886
-
-
-
-
-
-
-
-
-
-
25,501
5,000
(10,600)
62,843
1,154
(83,898)
(25,501)
-		 At 31 March
2022
£
-
-
-
-
-
-
534
2,613
401
11,239
-
-
-
61,702
-
76,489
25,000
38,000
211,473
-
17,493
291,966
368,455

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.

19

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

17 Movement in funds (continued)

Restricted funds ( continued )

Energy Advice Project (EBDX) fund - This was a national Citizens Advice funded project involving our Generalist Service, which finished in 2022. It helped 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 also assisting them with managing fuel debt. Now that the project is complete the remaining funds have been transferred from this project to our General Funds reducing the balance to zero.

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 John's Debt - For the past three years, the St. John’s Foundation has made a contribution to our debt advice work. This contribution part funded our debt caseworkers.

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

Quartet - We received two separate grants from the Quartet Community Fund during 2022-23: One grant was to contribute to the costs of extending the contract of two trainee advisers, originally taken on under the government’s Kickstart scheme.

The other funded a contribution to the costs of extending the contracts of two business development assistants, originally taken on under the government’s Kickstart scheme, also used in 2021-22.

Stroke Association - This is a new partnership whereby the Stroke Association funds their referrals to us for advice on welfare benefits and a number of other issues.

Digital Hearing equipment grant - Two of our employees are hearing impaired, so we successfully applied to the DWP Access to Work fund to pay for two sets of equipment to enable these employees to work more effectively. The fund covered the whole cost of the equipment.

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.

B&NES Pathway from Poverty - B&NES council part funded a pilot project to place staff and volunteers in local foodbanks and food pantries offering advice to their users. Funding was £48,000 for one year, though this included a £10,500 payment to Clean Slate who delivered part of the project. The project was supposed to start on 1 December 2021, but didn’t commence until March 2022. The grant agreement was signed by us in March 2022.

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.

20

BATH & DISTRICT CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

18 Analysis of net assets between funds

As at 31 March 2023
Tangible fixed assets
Other net assets
As at 31 March 2022
Tangible fixed assets
Other net assets		 Restricted
Funds
£
-
559
559
Restricted
Funds
£
-
76,489
76,489		 Unrestricted
Designated
Funds
£
-
277,750
277,750
Unrestricted
Designated
Funds
£
-
274,473
274,473		 Unrestricted
General
Funds
£
11,887
220
12,107
Unrestricted
General
Funds
£
9,102
8,391
17,493		 Total
£
11,887
278,529
290,416
Total
£
9,102
359,353
368,455

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.

21

Audit Trail

Document Details

Title
2023		 Financial Statements
File Name
Bath		 & District CAB Accounts 2023 (ID 215530).pdf
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8b30e30a9b5d4c76982fa5d06a5862f1
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26b3d4c530707f551920c6bd9af242e3
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