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2024-03-31-accounts

Company no. 02845028 Charity no. 1025392

Bath & District Citizens Advice Bureau Report and Audited Financial Statements 31 March 2024

Bath & District Citizens Advice Bureau

Reference and administrative details

For the year ended 31 March 2024

Company number 02845028
Charity number 1025392
Registered office and 2 Edgar Buildings
operational address George Street
Bath
BA1 2EE
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
Daniel Lyons (Chair)
Susan Callar (Treasurer to November 2023)
Sean Lowther (Treasurer from November 2023)
Jonathan Biggins (resigned 29 September 2023)
Sophie Broadfield
Susan Lindsay
Terence McGregor (appointed 29 November 2023)
Michael Roe (on sabbatical from September 2023)
Susan Sandy
David Smith (resigned 16 November 2023)
Susannah Smith (resigned 17 May 2024)
Company secretary / Mr S Lawson
CEO
Bankers Lloyds Bank PLC CAF Bank Limited
47 Milson Street 25 Kings Hill Avenue
Bath West Malling
BA1 1DN Kent
ME19 4JQ
Auditors Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Bath & District Citizens Advice Bureau

Report of the trustees

For the year ended 31 March 2024

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 2024.

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).

Objectives and activities

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 (abbreviated to 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 and nationally.

Every local Citizens Advice office is an independent registered charity and limited company.

Achievements and performance

Overview

The charity gives advice on a wide range of issues to residents of Bath and NE Somerset (B&NES), (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 2023/24 Citizens Advice B&NES helped 6,074 unique clients (2023: 5,746) deal with 18,598 advice problems (2023: 16,560). Of these 61% stated that they were either disabled or were suffering from a long-term health condition (2023: 57%). Recorded financial gains made by clients were £6,780,442 (2023: £5,467,641).

Benefits, utilities and debt made two thirds 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.

2

Bath & District Citizens Advice Bureau

Report of the trustees

For the year ended 31 March 2024

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 Quartet Community Foundation 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 B&NES 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. Clients who require specialist advice and casework are dealt with from the charity's offices in Bath. The Adviceline service is a Freephone number and offers initial advice every weekday. The work is primarily funded by a commission from B&NES 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 the company 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 assessors, advisers, caseworkers, IT support, digital support, research and campaigns, fundraising and administrative support. They are supported by a team of paid staff.

Other projects

In addition, five projects delivering specialist advice were operated in the period under review:

We also take referrals from the Community Wellbeing Hub, a partnership with B&NES Council, HCRG Care, Curo and other local charity partners.

3

Bath & District Citizens Advice Bureau

Report of the trustees

For the year ended 31 March 2024

Principal funding sources

The amounts received by each funder are given in note 14.

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 £54,436 (2023: £220).

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 surplus for the year of £135,994 (2023: deficit £78,039). At the balance sheet date, the charity was carrying a balance of cash at bank and in hand of £391,558 (2023: £228,091).

After adjusting for creditor balances and transfers, as described below, the funding carried forward at 31 March 2024 was £426,410 (2023: £290,416), including restricted funds of £31,006 (2023: £559).

Significant transfers between funds during the year were:

Fundraising approach

Although our website contains a 'donate' button and we have the option of taking donations by text, we do very little to solicit donations. Most of the donations we do receive come from a small number of regular donors or, occasionally, from clients. We are not registered with the Fundraising Regulator and we do not employ or use any professional fundraisers.

4

Bath & District Citizens Advice Bureau

Report of the trustees

For the year ended 31 March 2024

Plans for future periods

The trustee board approved a new business and development plan in June 2024, setting out eight strategic objectives; this is supported by an operational plan for 2024-25 which describes in detail actions we will take to deliver the objectives. Key objectives will be to secure additional income and/or cut costs to balance the budget by the end of 2024-25 and to secure more suitable office space.

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

One new trustee was appointed during the year and three 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 2024.

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' 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 Generally 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 charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

5

Bath & District Citizens Advice Bureau

Report of the trustees

For the year ended 31 March 2024

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

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditors

Godfrey Wilson Limited were appointed as auditors to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 27 September 2024 and signed on their behalf by

Daniel Lyons - Chair

6

Independent auditors' report

To the members of

Bath & District Citizens Advice Bureau

Opinion

We have audited the financial statements of Bath & District Citizens Advice Bureau (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is 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 Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 7 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

7

Independent auditors' report

To the members of

Bath & District Citizens Advice Bureau

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

8

Independent auditors' report

To the members of

Bath & District Citizens Advice Bureau

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

(2) We reviewed the charity’s policies and procedures in relation to:

(3) We inspected the minutes of trustee meetings.

(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.

(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

(7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:

▪Testing transactions that are unusual or outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

9

Independent auditors' report

To the members of

Bath & District Citizens Advice Bureau

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charityʼs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charityʼs members those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

Date: 27 September 2024

Robert Wilson FCA (Senior Statutory Auditor)

For and on behalf of:

GODFREY WILSON LIMITED

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

10

Bath & District Citizens Advice Bureau

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2024

Note
Income from:
Donations
3
Charitable activities
4
Investments
Other
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Net income / (expenditure)
Transfers between funds
14
Net movement in funds
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted Unrestricted
£
£
356,900
548,869
270,086
36,600
-
6,600
-
-
626,986
592,069
-
500
640,448
442,113
640,448
442,613
(13,462)
149,456
43,909
(43,909)
30,447
105,547
559
289,857
31,006
395,404		 2024
Total
£
905,769
306,686
6,600
-
1,219,055
500
1,082,561
1,083,061
135,994
-
135,994
290,416
426,410		 2023
Total
£
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

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the accounts.

11

Bath & District Citizens Advice Bureau

Balance sheet

As at 31 March 2024

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
12
Net current assets
Net assets
13
Funds
14
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
75,697
391,558
467,255
(47,184)		 2024
£
6,339
6,339
420,071
426,410
31,006
334,629
60,775
426,410		 2023
£
11,887
11,887
278,975
228,091
507,066
(228,537)
278,529
290,416
559
277,750
12,107
290,416

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 27 September 2024 and signed on their behalf by

Sean Lowther - Treasurer

12

Bath & District Citizens Advice Bureau

Statement of cash flows

For the year ended 31 March 2024

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Dividends, interest and rents from investments
Decrease / (increase) in debtors
(Decrease) / increase / in creditors
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of tangible fixed assets
Net cash provided by / (used in) investing activities
Increase / (decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2024
£
135,994
7,557
(6,600)
203,278
(181,353)
158,876
6,600
(2,009)
4,591
163,467
228,091
391,558		 2023
£
(78,039)
12,217
(1,474)
(192,336)
58,155
(201,477)
1,474
(15,002)
(13,528)
(215,005)
443,096
228,091

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

13

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Bath & District Citizens Advice Bureau meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of provision of is deferred until criteria for income recognition are met.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

14

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies (continued)

f) Funds accounting

g) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

h) Grants payable

Grants payable are charged in the year in which the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attached have been fulfilled. Grants offered subject to conditions at the year end are noted as commitment but are not accrued as expenditure.

i) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated in full to charitable activities.

j) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Fixtures, fittings and equipment 3 years

Items of equipment are capitalised where the purchase price exceeds £150.

k) 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.

l) 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.

m) 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.

15

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies (continued)

n) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation as described in note 1j), and accrued income in note 1c) above.

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Investments
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds		 Restricted
£
£
292,295
520,109
131,128
-
-
1,474
-
11,008
423,423
532,591
10,000
11,712
550,115
462,226
560,115
473,938
(136,692)
58,653
60,762
(60,762)
(75,930)
(2,109)
Unrestricted		 2023
Total
£
812,404
131,128
1,474
11,008
956,014
21,712
1,012,341
1,034,053
(78,039)
-
(78,039)

16

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

3. Income from donations

Donations
Grants
B&NES Council
St John's Foundation
National Lottery Community Fund
Bath Spa University
Citizens Advice
Stone King
National Lottery Law Clinic
Department for Work and Pensions
Grants less than £5,000
Total income from donations
Prior period comparative:
Donations
Donated services and facilities
Grants
B&NES Council
Wessex Water
Department for Work and Pensions
Curo
St John's Foundation
HCRG Care
Quartet
Grants less than £5,000
Total income from donations		 Restricted
£
£
-
9,120
250,000
480,126
67,000
-
-
38,749
15,000
-
-
12,700
12,500
-
9,900
-
-
5,874
2,500
2,300
356,900
548,869
Restricted
£
£
-
9,451
-
59,400
242,775
305,500
-
42,900
14,520
26,183
-
39,202
35,000
-
-
25,000
-
5,000
-
7,473
292,295
520,109
Unrestricted
Unrestricted		 2024
Total
£
9,120
730,126
67,000
38,749
15,000
12,700
12,500
9,900
5,874
4,800
905,769
2023
Total
£
9,451
59,400
548,275
42,900
40,703
39,202
35,000
25,000
5,000
7,473
812,404

17

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

4. Income from charitable activities

Grants
MacMillan
Genesis Trust
NHS B&NES
Quartet
Bath Mind
Dorothy House
Citizens Advice
Contract income from Wessex Water
Total income from charitable activities
Prior period comparative:
Grants
MacMillan
Citizens Advice
Dorothy House
Bath Mind
Grants less than £5,000
Total income from charitable activities		 Restricted
£
£
168,199
-
24,429
-
24,000
-
18,000
-
14,500
-
12,978
-
7,980
-
-
36,600
270,086
36,600
Restricted
£
£
75,533
-
31,927
-
12,978
-
7,000
-
3,690
-
131,128
-
Unrestricted
Unrestricted		 2024
Total
£
168,199
24,429
24,000
18,000
14,500
12,978
7,980
36,600
306,686
2023
Total
£
75,533
31,927
12,978
7,000
3,690
131,128

5. Government grants

The charitable company receives government grants, defined as funding from Bath and North East Somerset Council, the Department for Work and Pensions, and the National Lottery Community Foundation to fund charitable activities. The total value of such grants in the period ending 31 March 2024 was £784,649 (2023: £588,978). There are no unfulfilled conditions or contingencies attaching to these grants in 2023/24.

18

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

6. Total expenditure

Total expenditure
Staff costs (note 8)
Promotional activities
Operating Advice Centre direct costs
Grants payable
Other staff costs
Office costs
Premises costs
Misc costs
Governance costs
Sub-total
Allocation of support and governance costs
Total expenditure
Total governance costs were £9,072 (2023: £5,473).		 Raising funds
£
-
500
-
-
-
-
-
-
-
500
-
500		 Charitable
activities
£
587,344
-
40,212
201,577
-
-
-
-
-
829,133
253,428
1,082,561		 Support and
governance
costs
£
128,424
-
-
-
16,025
30,956
68,844
107
9,072
253,428
(253,428)
-		 2024 Total
£
715,768
500
40,212
201,577
16,025
30,956
68,844
107
9,072
1,083,061
-
1,083,061

Grants payable are all made to individuals under the B&NES Fuel Poverty Fund. All such grants are <£500.

19

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

6. Total expenditure Prior period comparative

Prior period comparative
Staff costs (note 8)
Promotional activities
Operating advice centre
Grants payable
Other staffing costs
Office costs
Premises costs
Miscellaneous costs
Governance costs
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising funds
£
14,884
6,828
-
-
-
-
-
-
-
21,712
-
21,712		 Charitable
activities
£
457,047
-
62,109
210,916
-
-
-
-
-
730,072
282,269
1,012,341		 Support and
governance
costs
£
168,411
-
-
-
13,277
26,684
68,328
96
5,473
282,269
(282,269)
-		 2023 Total
£
640,342
6,828
62,109
210,916
13,277
26,684
68,328
96
5,473
1,034,053
-
1,034,053

20

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

7. Net movement in funds

This is stated after charging:

Depreciation
Operating lease payments
Trustees' remuneration
Trustees' reimbursed expenses
Auditors' and Independent examiner's remuneration:
Statutory audit (excluding VAT)
Independent examination (excluding VAT)
Other services (excluding VAT)		 2024
£
7,557
Nil
-
7,500
-
-		 2023
£
12,217
Nil
900
-
2,600
1,000

In common with other charities of our size and nature we use our auditors to assist with the preparation of the financial statements.

8. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2024
£
629,274
50,383
36,111
715,768		 2023
£
563,635
45,271
31,436
640,342

No employee earned more than £60,000 during the current or prior year.

The key management personnel of the charitable company comprise the Trustees and Chief Executive Officer. The total employee benefits of the key management personnel were £56,917 (2023: £56,193).

Average head count 2024
No.
25		 2023
No.
25

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

21

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

10. Tangible fixed assets

Cost
At 1 April 2023
Additions in year
Disposals
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
On disposals
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
11. Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
12. Creditors : amounts due within 1 year
Accruals
Deferred income
Tax and social security
Other creditors		 2024
£
-
7,025
46,465
22,207
75,697
2024
£
13,168
6,980
15,181
11,855
47,184		 £
118,399
2,009
(731)
Fixtures,
fittings and
equipment
119,677
106,512
7,557
(731)
113,338
6,339
11,887
2023
£
220,196
4,394
30,296
24,089
278,975
2023
£
7,414
199,400
10,606
11,117
228,537

Deferred income relates to services invoiced in advance.

22

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

13. Analysis of net assets between funds

Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2024
Prior period comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2023		 £
-
31,006
-
31,006
£
-
559
-
559
Restricted
funds
Restricted
funds		 £
-
334,629
-
334,629
£
-
277,750
-
277,750
Designated
funds
Designated
funds		 £
6,339
101,620
(47,184)
60,775
£
11,887
228,757
(228,537)
12,107
General
funds
General
funds		 Total
funds
£
6,339
467,255
(47,184)
426,410
Total
funds
£
11,887
507,066
(228,537)
290,416

23

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

14. Movements in funds

Movements in funds
Restricted funds
MacMillian
Dorothy House
MS Society
Bath Mind
Energy Advice Project (EBDX)
Student placement
St John's Debt
Quartet
Stroke Association
B&NES Fuel Poverty
Law Clinic
Trussell Trust Foodbank
Total restricted funds
Designated funds:
Building fund
Employer's liability
Service delivery
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
B&NES welfare advice
services		 At 1 April
2023
£
-
-
-
-
-
401
-
-
-
158
-
-
559
25,000
38,000
214,750
-
277,750
12,107
289,857
290,416		 Income
£
192,199
12,978
-
14,500
7,980
-
67,000
18,000
2,500
250,000
37,400
24,429
626,986
-
-
-
-
-
592,069
592,069
1,219,055		 £
(220,664)
(18,366)
(2,396)
(7,073)
(9,971)
-
(58,603)
(18,000)
(6,505)
(235,377)
(38,668)
(24,825)
(640,448)
-
-
(93,121)
-
(93,121)
(349,492)
(442,613)
(1,083,061)
Expenditure		 £
28,465
5,388
2,396
-
1,991
-
-
-
4,005
-
1,268
396
43,909
-
-
-
150,000
150,000
(193,909)
(43,909)
-
Transfers
between
funds		 £
-
-
-
7,427
-
401
8,397
-
-
14,781
-
-
At 31 March
2024
31,006
25,000
38,000
121,629
150,000
334,629
60,775
395,404
426,410

Purposes of restricted funds

MacMillan and Dorothy House funds

The funds from these grants are used to offer advice to patients with a life-limiting diagnosis and their families in partnership with the Royal United Hospital, Bath.

MS Society

We have been retained by the MS Society to provide advice to anyone affected by Multiple Sclerosis.

24

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

14. Movements in funds (continued) Purposes of restricted funds (continued)

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.

Energy Advice Project (EBDX) This was a national Citizens Advice funded project involving our fund 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.

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.

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.

B&NES 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.

Law Clinic This is a partnership with Stone King LLP and Bath Spa University, launched in 2022, offering free legal advice to local residents on low incomes. Advice is delivered by 40 volunteer lawyers, from six local law firms, assisted by students studying law at the university. The charity employs a member of staff to coordinate this work and to develop new initiatives. In 2023-24 the clinic was funded by both partners and a grant from the National Lottery Awards for All programme.

25

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

14. Movements in funds (continued) Purposes of designated funds

Trussell Trust Foodbank In autumn 2023 we launched a new project to place a Citizens Advice adviser in three local foodbanks, to help users of these services. Funding comes from the Trussell Trust, via the Genesis Trust, which operates foodbanks in B&NES. 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. B&NES welfare advice Council funding to run advice services, which was received in 23/24 but services spend will take place in 24/25.

26

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2024

14. Movements in funds (continued)

Prior period comparative
At 1 April
2022
£
Restricted funds
MacMillan
-
Dorothy House
-
M S Society
-
Bath Mind
-
Energy Advice Project (EBDX)
534
COVID-19 Response
2,613
Student Placement
401
Talking Money
11,239
St Johns Debt
-
St Johns Fundraising For Life
-
Quartet
-
Stroke Association
-
-
61,702
B&NES Fuel Poverty
-
B&NES Pathway from Poverty
-
Total restricted funds
76,489
Designated funds:
Building fund
25,000
Employer's liability
38,000
Service delivery
211,473
Total designated funds
274,473
General funds
17,493
Total unrestricted funds
291,966
Total funds
368,455
Unrestricted funds
Digital
Hearing
Equipment
Grant
Energy
Redress
Scheme
Winter Hardship		 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		 £
(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)
Expenditure		 £
48,413
2,378
26
1,677
(534)
(2,613)
-
1,028
637
-
-
3,343
-
-
-
6,407
60,762
-
-
3,277
3,277
(64,039)
(60,762)
-
Transfers
between
funds		 £
-
-
-
-
-
-
401
-
-
-
-
-
-
-
-
-
158
-
At 31 March
2023
559
25,000
38,000
214,750
277,750
12,107
289,857
290,416

15. Related party transactions

There were no related party transactions in the current or prior period.

27