2021-03-31-accounts - Citizens Advice 1066

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

Contents
REPORT OF THE DIRECTORS AND TRUSTEES..
REFERENCE AND ADMINISTRATIVE DETAILS.
STRUCTURE, GOVERNANCE AND MANAGEMENT.	3
AIMS, OBJECTIVES AND ACTIVITIES.	..... ..6
ACHIEVEMENTS AND PERFORMANCE IN 2020 - 2021 .	..7
PLANS FOR THE FUTURE	..15
EXEMPTIONS FROM DISCLOSURE	16
FUNDS HELD AS A CUSTODIAN TRUSTEE	16
STATEMENT OF DIRECTORS' RESPONSIBILITIES.	16
INDEPENDENT EXAMINER'S REPORT	.17
BALANCE SHEET.	.... 18
STATEMENT OF FINANCIAL ACTIVITIES	.. .19
STATEMENT OF CASH FLOW.	....21
NOTES TO THE FINANCIAL STATEMENTS .	....22

	Note	Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
				2021	2020
				6
Income from:	1b
Donations and legacies	2	996		996	19,137
Charitable activities	3	212,078	254,812	466,890	338,880
Other (including fundraising)	4	4,601		4,601	8,867
Total Income		217,675	284 812	472,487	366 884
Expenditure on:
Charitable activities	5	172,063	258,845	430,908	342,404
Total Expenditure		172,063	258,845	430,908	342,404
Net movement in funds for the year		45,612	(4,033)	41,579	24,480
Transfers between funds	17	(4,033)	4,033
Other gains I(losses)
Net movement in funds for the year		41,579		41,579	24,480
Reconciliation offunds:
Balances brought forward	17	92,392		92,392	67,912
Balances carried forward	17	133,971		133,971	92,392

Comparative figures prior year
	Unrestricted funds		Total funds 2P2P	Total funds 2P1g
		L'		6
Income from:
Donations and legacies	19,137		19,137	501
Charitable activities	232,108	106,772	338,880	400,111
Other (including fundraising)	8,867		8,867	7,279
Total Income	260,112	106,772	366,884	407,891
Expenditure on:
Charitable activities	217,905	124,499	342,404	417,904
Other
Total Expenditure	217,905	124,499	342,404	417,904
Net movement in funds for the year	42,207	(17,727)	24,480	(10,013)
Transfers between funds	(15,659)	15,659
Other gains / (losses)				(576)
Net movement in funds for the year	26,548	(2,068)	24,480	(10,589)
Reconciliation offunds:
Balances brought forward	65,844	2,068	67,012	78,601
Balances carried forward	92,392		92,392	67,912

			2021	2020
				f
Net cash used in operating	activities
Net movement in funds for period	the reporting		41,579	24,480
Adjustments for:
Depreciation Charges			8,773	7,039
Decrease/(Increase) in debtors			21,611	25,045
Increase/(Decrease)/increase	in creditors		48,364	(18,373)
Net cash (used by)/provided activities	by operating		120,327	38,191
Cash flows from investing	activities
Purchase offixed assets				(3,704)
Proceeds offixed asset disposals
				(3,704)
Total net cash (used by)/provided operating and investing activities		by	120,327	34,487
Cash and cash equivalents ofthe year	at the	beginning	37,129	2,642
Total cash and cash equivalents at the end of the year			157,456	37,129

1.	Accounting policies.					22
2.	Donations and legacies ..					24
3.	Income from Charitable Activities .					25
4.	Other Income.					25
5.	Expenditure on charitable activities		by fund			26
6.	Analysis of expenditure on charitable			activities -	Current Year.....	....26
7.	Analysis of expenditure on charitable			activities -	Prior Year.........	....27
8.	Net incoming resources for the	year.				27
9.	Trustees					28
10.	Staff Costs.					28
11.	Employees.					.28
12.	Fixed Assets ..					.28
13.	Debtors. .......................................................................................					....29
14.	Creditors -amounts falling due	within		one year.		.29
15.	Provision for liabilities.					.29
16.	Analysis of net assets between	funds.				29
17.	Movements in funds - Current Year					.30
18.	Movements in funds - Prior Year					.30
19.	Purpose and nature of restricted	funds.				.31
20.	Pension costs ..............,.....,.„„„„„„„„„„„„„„„„. . .					....31
21.	Taxation					.31
22.	Operating Lease commitments	..				.31
23.	Related party transactions.					31

3.	Income from Charitable	Activities	Activities
				Unrestricted	Restricted	Total 2021	Total 2020
				f	f	f	f
	Energy Advice Programme				21,000	21,000	15,000
	Financial Capability				25,006	25,006	3,672
	Hastings Borough Council			38,174		38,174	41,340
	Help to Claim (via National	CA)			38,352	38,352	35,140
	Foreshore Trust (Law Clinics)						442
	Money Advice Service				74,765	74,765	52,518
	SHINE (Interreg 2Seas)			30,678		30,678	63,713
	East Sussex County Council (Warm Home Check Service)			110,675		110,675	112,405
	Department for BEIS(Warmer Sussex)						14,400
	BEISRemote Working (National		CA)	6,545		6,545
	National Lottery —COVID Response				88,487	88,487
	Energy Development Programme- Sussex			13,656		13,656
	Charities Aid Foundation			5,000		5,000
	Sussex Community Foundation			5,000		5,000
	Sussex Police			500		500
	NHS Benefits				7,202
	Other Grants			1,850		9,052	250
				212,078	254,812	466,890	338,880
4.	Other Income
				Unrestricted f	Restricted f	Total 2021 f	Total 2020 f
	Activities for generating funds
	Other income			4,601		4,601	8,857
	Miscellaneous Income						10
				4,601		4,601	8,867

5. Ex	penditure on char	itable activi	itable activi	itable activi	t	ies by fund	ies by fund	ies by fund
Charitable	Activity	Unrestricted				Restricted			Total		Unrestricted			Restricted		Total
									2021							2020
												F					E
Generalist	Advice and
Information			51,848						51,848			53,244		-			53,244
Debt and	Benetits Advice					114,811			114,811					106,893		106,893
Energy
Projects			120,215				21,930		142,145			160,410		14,696		175,106
Financial	Capability						25,942		25.942
National Lottery-
COVID	Response						88,686		88,686
NHS Benefits							7,476			7,476
Sundry
Projects												4,251		2,910			7,161
			172,063			258,845			430,908			217,905		124,499		342,404
6. Analysis ofexpenditure			on	charitable activities - Current							Year
	Basis ofAllocation'	Generalist			Debt		and	Energy		Financial		National		NHS	Total		Total
	/Apportionment™	Advice		and		Benefits		Projects		Capability		Lottery	Benefits		2021		2020
		Information				Advice						COVID
												Res onse
Direct costs:
Salaries	Direct*		9,485			85,343		109,511		19,903		36,449		6,698	267,389		219,511
Staff 8 volunteers	Direct*			234			336	(305)							265		13,743
Other costs	Direct*		27,846			9,250		14,5188		3,000		42,540			97,154		31,190
Support costs	Staff/volunteer hours**					19,882		18,421		3,039		9,697		778	66,100		77,960
			51,848			114,811		142,145		25,942		88,686		7,476	430,908		342,404
Support Costs:
Salaries	Staff/volunteer hours	1,165			559			752							2,476
Staff & volunteers	Staff/volunteer hours**	134			137			112		20		78	6		487
Office costs	Staff/volunteer hours**	5,924			8,326			7,726		1,178		3,692	290		27,136
Premises costs	Staff/volunteer hours	5,043			8,302			7,769		1,321		4,211	341		26,987
Governance costs	Staff/volunteer hours	1,768			2,280			1,808		449		1,528	125		7,958
Other costs	Staff/volunteer hours**			249			278		254	71		188		16	1,056
			14,283			19,882		18,421		3,039		9,697		778	66,100

7. A	na	lysis ofexpendit	ure on cha	ritable ac	tivities -	Prior Ye	ar
		Basis ofAllocation*/	Generalist	Debt and	Energy	Financial	National	Sundry	Total	Total
		Apportionment**	Advice and	Benertts	Projects	Capability	Lottery	ProJects	2020	2019
			Information	Advice			C OVID
							Res ense
Direct costs;
Salaries		Direct*	21,526	83,681	112,882			1,422	219,511	275,179
Staff volunteers	8	D. Direct*	4,728	1,067	7,948				13,743	6,163
Other costs		Direct*	(449)	1,171	26,217			4,251	31,190	59,973
Support costs		Staff/volunteer hours	27,439	20,974	28,059			1,488	77,960	76,589
			53,244	106,893	175,106			7,161	342,404	417,904
Support Costs. '
Salaries		Staff/volunteer hours**	4,922	3,593	4,275			312	13,102
Staff volunteers	&	Staff/volunteer hours**	368	276	392			5	1,041
Office costs		Staff/volunteer hours	12,968	9,888	12,753			855	36,464
Premises costs		Staff/volunteer hours	7,888	6,066	8,591			310	22,855
Governance costs		Staff/volunteer hours	454	445	888			1	1,788
Other costs		Staff/volunteer hours**	839	706	1,160			5	2710
			27,439	20,974	28,059			1,488	77,960

8. Net increase in funds for the year
	2021	2020
This is stated after charging:	E
Operating leases —land and buildings	5,000	1,250
Operating leases —other	1,716	1,395
Independent Examiners' remuneration:
- Independent Examination	1,050	1,050
Depreciation charge	8,773	7,039

10.	Staff Costs									2021	2020
	Wages and salaries									249,079	219,415
	Social security		costs							15,353	9,037
	Pension costs									5,433	4,161
										269,865	232,613
11.	Employees
	The average	monthly		number	of employees		during		the year was as
	follows:
										2021	2020
	Administration
	Operational	staff								13	9
										13	9
	No employee		received	remuneration		amounting		to	more than 260,000	in the period
	(2020: None)

Fixed Asset	s
		Land 8 Buildings	Computer Equipment	Fixtures, fittings and equipment	Total
Cost
At 1 April 2020			34,128		63,189
		29,061
Additions
Disposals
Cost 31 March 2021			34,128
		29,061			63,189
Depreciation	1 April 2020	7,893	31,167		39,060
Charge for the year			2,961		8,773
		5,812
Disposals
Depreciation	31 March	13,705	34,128		47,833
2021
NBV as at 31	March 2021	15,356
					15,356
NBV as at 31	March 2020	21,168	2,961		24,129

13.	Debtors
																2021		2020
																F		L
	Debtors															45,062		42,523
	Prepayments																	1,202
	Accrued	Income														16	632	41,580
																63,694		85,305
14.	Creditors			-	amounts			falling due			within	one	year
																2021		2020
	Creditors															56,503		27,414
	Accruals															6,032		19,757
	Deferred		Income													5,000
																67,535		42 121
15.	Provision			for liabilities
																2021		2020
																		F
	The trustees				consider			it prudent		to build up a provision					for	35,000		7,000
	liability for			repairs			under the lease				of premises		occupied		by
	the charity.
	Since the		balance				sheet		date, the		landlord	has indicated
	an intention				to commence				a multi-year programme					of
	external	repairs				with a		significant			overall budget.
16.	Analysis			of net			assets		between		funds
																	2021	2020
											Unrestricted			Restricted			Total
	Tangible		Fixed Assets									15,356					15,536	24,129
	Current	Assets										221,150					221,150	122,434
	Current	Liabilities					& Provisions					(102,535)				-	(102,535)	(54,171)
												133,971					133,971	92,392

17. Movements	17. Movements	17. Movements	ln funds - Current Year	ln funds - Current Year
				1 Apr	Income	Expenditure	Transfers		31 Mar
				2020					2021
									E
Restricted Funds
MASDAP					74,765	(76,477)	1,712
Financial Capability					25,006	(25,942)	936
Help to Claim
(via National		Citizens Advice)			38,352	(38,334)	(18)
Energy Advice		Programme			21,000	(21,930)	930
COVID Response
(National Lottery)					88,487	(88,686)	199
NHS Benefits					7,202	7,476	274
Total Restricted		Funds			254,812	258,845	4,033
Total Unrestricted		funds		92,392	217,675	172,063	4,033		133	971
Total Funds				92,392	472,487	430,908			133,971
18. Movements		in	funds - Prior	Year
				1 Apr	Income	Expenditure	Transfers	Other	31	Mar
				2019				gains/	2020
								(losses) f		F
Restricted Funds
MASDAP					52,518	(63,584)	11,066
Financial Capability					3,672	(380)	(3,292)
Help to Claim (via National	Citizens Advice)				35,140	(42,929)	7,789
Energy Advice		Programme			15,000	(14,696)	(304)
Law Clinics				2,068	442	(2,910)	400
Total Restricted		Funds		2,068	106,772	124,499	15,659
Total Unrestricted		funds		65,844	260,112	217,905	15,659		92,392
Total Funds				67,912	366,884	(342,404)			92,392