| Contents | Contents | |
|---|---|---|
| REPORT OF THE DIRECTORS AND TRUSTEES.. | ||
| REFERENCE AND ADMINISTRATIVE DETAILS .. |
||
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
3 | |
| AIMS, OBJECTIVES AND ACTIVITIES | .7 | |
| ACHIEVEMENTS AND PERFORMANCE IN 2022 - 2023. |
...8 | |
| PLANS FOR THE FUTURE | .17 | |
| EXEMPTIONS FROM DISCLOSURE | .17 | |
| FUNDS HELD AS A CUSTODIAN TRUSTEE | .17 | |
| STATEMENT OF DIRECTORS' RESPONSIBILITIES | .18 | |
| INDEPENDENT EXAMINER'S REPORT |
...19 | |
| BALANCE SHEET | 20 | |
| STATEMENT OF FINANCIAL ACTIVITIES. | . | 21 |
| STATEMENT OF CASH FLOW. | 23 | |
| NOTES TO THE FINANCIAL STATEMENTS | 24 | |
| Rother | ||
| Hastings | ||
| Where Citizens | Advice 1066operates |
| at 31 March | 2023 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Note | Total 2023 | Total 2022 | |||||||
| F | 6 | ||||||||
| Fixed Assets | |||||||||
| Tangible | Fixed | Assets | 42,970 | 9,544 | |||||
| Current Assets | |||||||||
| Debtors | 209,689 | 120,536 | |||||||
| Cash at bank | and | in hand | 578,052 | 294,891 | |||||
| 787,741 | 415,427 | ||||||||
| Liabilities | |||||||||
| Creditors - amounts one year |
falling | due | within | (380,501) | (158,895) | ||||
| Net Current Assets | 407,240 | 256,532 | |||||||
| Provisions for |
liabilities | 13 | (138,089) | (75,000) | |||||
| Net assets | 14 | 312,121 | 191,076 | ||||||
| Funds ofthe | Charity | ||||||||
| Unrestricted | funds | 15 | 272,884 | 189,180 | |||||
| Restricted | Funds | 15 | 39,237 | 1,897 | |||||
| 312,121 | 191,076 |
| Note | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| funds | funds | funds | funds | ||
| 2023 | 2022 | ||||
| E | F | ||||
| Income from: | |||||
| Donations | 2 | 1,780 | 1,780 | 1,562 | |
| Charitable activities |
3 | 360,661 | 347,014 | 707,675 | 566,395 |
| Other | 4 | 645 | 645 | 2,439 | |
| Total Income | 363,086 | 347,014 | 710,100 | 570,936 | |
| Expenditure on: |
|||||
| Charitable activities |
5 | 334,360 | 352,760 | 687,120 | 513,290 |
| Total Expenditure | 334,360 | 352,760 | 657 120 | 513,200 | |
| Net movement in funds for the year |
28,726 | (5,746) | 22,980 | 57,106 | |
| Transfers between funds |
15 | 4,024 | (4,024) | ||
| Transfers from RDCAB at fair value |
15 | 50,954 | 47,111 | 98,065 | |
| Net movement in funds for the year |
83,704 | 37,340 | 121,045 | 57,106 | |
| Reconciliation offunds: |
|||||
| Balances brought forward |
15 | 189,179 | 1,897 | 191,076 | 133,971 |
| Balances carried forward |
15 | 272,883 | 39,237 | 312,121 | 191,076 |
| Comparative fi |
gures prior year | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds 2022 |
funds 2021 |
||
| E | L | ||||
| Income from: | |||||
| Donations and legacies |
1,562 | 1,562 | 996 | ||
| Charitable activities |
314,123 | 252,272 | 566,395 | 466,890 | |
| Other (including | fundraising) | 2,439 | 2,439 | 4,601 | |
| Total Income | 318,124 | 252,272 | 570,396 | 472,487 | |
| Expenditure on: |
|||||
| Charitable activities |
257,547 | 255,743 | 513,290 | 430,908 | |
| Other | |||||
| Total Expenditure | 257,547 | 255,743 | 513.290 | 430,908 | |
| Net movement in |
funds for the year | 60,577 | (3,471) | 57,106 | 41,579 |
| Transfers between funds |
(5,368) | 5,368 | |||
| Other gains / (losses) |
|||||
| Net movement in |
funds for the year | 55,209 | 1,897 | 57,106 | 41,579 |
| Reconciliation of |
funds: | ||||
| Balances brought | forward | 133,971 | 133,971 | 92,392 | |
| Balances carried | forward | 189,180 | 1,897 | 191077 | 133,971, |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| 6 | |||||
| Net cash used in operating |
activities | ||||
| Net movement in funds for period |
the | reporting | 121,045 | 57,105 | |
| Adjustments for: |
|||||
| Depreciation Charges |
13,685 | 5,812 | |||
| Decrease/(Increase) in debtors |
(89,153) | (56,842) | |||
| Increase/(Decrease)/increase | in creditors | 284,695 | 131,360 | ||
| Net cash (used by)/provided activities |
by operating | 330,272 | 137,435 | ||
| Fair value offixed assets transferred RDCAB |
from | (47,111) | |||
| 283,161 | |||||
| Total net cash (used by)/provided by operating activities |
283,161 | 137,435 | |||
| Cash and cash equivalents ofthe year |
at | the beginning | 294,891 | 157,456 | |
| Total cash and cash equivalents at the end of the year |
578,052 | 294,891 |
| 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. |
Accounting policies Donations and legacies Income from Charitable Activities Other Income. Expenditure on charitable activities by fund Analysis of expenditure on charitable activities. Trustees Staff Costs Employees Fixed Assets. Debtors. Creditors - amounts falling due within one year. Provision for liabilities Analysis of net assets between funds Movements in funds - Current Year Movements in funds - Prior Year. Purpose and nature ofrestricted funding. ......... . Pension costs . Taxation. Operating Lease commitments Related party transactions Merger of RDCAB and CA 1066 |
......24 ......26 ......27 ......27 ......28 ......28 ......29 ......29 ......29 ......29 ......30 ......30 ......30 ......30 ......31 ......31 ......31 ......32 ......32 ......32 ......32 ......32 |
|---|---|---|
| 3. Income from Charitable |
Activities | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total 2023 | Total 2022 | |||
| E | F | E | ||||
| Energy Advice Programme Financial Capability |
142,445 74,000 |
142,445 74,000 |
50,969 88,813 |
|||
| The Foreshore Trust | 42,108 | 42,108 | 42,108 | |||
| Help to Claim (via National | 37,651 | |||||
| CA) | ||||||
| Tackling Fuel Poverty Together MASDAP |
58,000 | 54,463 | 58,000 54,463 |
12,667 87,359 |
||
| ESCC (Warm Home Check Service) |
95,070 | 95,070 | 96,769 | |||
| Big Energy Savings | 27,000 | |||||
| Network | ||||||
| Energy Development Programme -Sussex |
39,391 | 39,391 | 41,553 | |||
| Sussex Community Foundation |
10,000 | 10,000 | 5,000 | |||
| NHS Brighton 8 Hove |
20,000 | |||||
| CCG (for PHE) NHS Charities Together |
16,298 | |||||
| Digital Suite (and related projects) Trussell Trust |
12,886 | 24,562 | 12,886 24,562 |
24,687 | ||
| Rother District Council | 49,583 | 49,583 | ||||
| ESCC: People and Place Other Grants and fees |
53,623 | 51,544 | 51,544 53,623 |
15,522 | ||
| 360,661 | 347,014 | 707,675 | 566,396 | |||
| 4. Other Income |
||||||
| Unrestricted | Restricted E |
Total 2Q23 f |
Total 2Q22 E |
|||
| Other income | 645 | 645 | 2,439 | |||
| 645 | 645 | 2„439 |
| 5. Expenditure o |
n charitable ac |
n charitable ac |
n charitable ac |
tivities by fund |
tivities by fund |
|||||
|---|---|---|---|---|---|---|---|---|---|---|
| Charitable Activity |
Unrestricted | Restricted | Total | Unrestricted Restricted |
Total | |||||
| 2023 | 2022 | |||||||||
| Generalist Advice Debt and Benefits Advice Energy Projects Financial Capability Digital Suite (and related |
142,413 174,698 |
E 55,816 143,246 77,884 |
F 142,413 55,816 317,944 77,884 |
53,225 154,845 |
126,162 41,849 87,731 |
E 53,225 126,162 196,694 87,731 |
||||
| projects) Home Connect Trussell Trust |
17,249 | 26,291 | 17,249 26,291 |
34,197 15,280 |
34,197 15,280 |
|||||
| ESCC: People 8 Place | 49,523 | 49,523 | ||||||||
| 334,360 | 352,760 | 687,120 | 257,547 | 255,743 | 513,290 | |||||
| 6. Analysis of |
expenditure | on | charitable | |||||||
| activities | ||||||||||
| Generalist Advice |
Debt and Benefits Advice Energy Projects |
Financial Capability |
Digital Suite (and related ro acts |
Trussell Trust People & Places |
Total 2023 |
Total 2022 |
||||
| Direct costs: | ||||||||||
| Salaries 60,627 |
40,849 151,587 |
62,628 | 8,219 | 22,473 31,774 |
378,157 | 314.641 | ||||
| Staff & volunteers 1,347 |
25 198 |
2.217 | 1.572 | |||||||
| Other costs 66,215 |
4,601 131,349 |
6,752 | 7,076 | 215,993 | 127.473 | |||||
| Support costs 14224 |
10367 35 |
009 | 14609 | 2 278 | 3 | 792 10475 |
90,754 | 69.603 | ||
| 142,413 | 55,816 317,944 |
77,884 | 17,249 | 26,291 49,523 |
687,121 | 513.290 | ||||
| Support Costs f |
f | E | f | E | F | f | f | |||
| Salaries | 401 | 4,625 | ||||||||
| Staff & volunteers |
470 | 1,807 | 725 | 106 | 267 | 4,390 | 42,616 | |||
| Office costs 6,672 |
4,878 | 16,376 | 6,930 | 1,017 2,354 |
5,267 | 39,972 | ||||
| Premises costs 6,344 |
4,606 | 15,230 | 6,353 | 1,047 1,123 |
299 | 2,936 | ||||
| 295 costs |
344 | 1,352 | 512 | 90 | 45 | 118 | 605 | |||
| Other costs 64 |
69 | 244 | 89 | 18 | 3 | 10475 | 90754 | |||
| 14,224 | 10,367 | 35,009 | 14,609 | 2,278 | 3,792 | 401 | 4,625 |
| 8. | Staff Costs | 2023 | 2022 | |
|---|---|---|---|---|
| F | E | |||
| Wages and salaries National insurance |
costs | 343,742 24,883 |
291,748 18,368 |
|
| Pension costs | 9 531 | 6592 | ||
| 378,156 | 316,798 |
| 9. Employees |
9. Employees |
||||||
|---|---|---|---|---|---|---|---|
| The average | monthly | number | of employees | during | the year was as | ||
| follows: | |||||||
| 2023 | 2022 | ||||||
| Administration | |||||||
| Operational | staff | 16 | 15 | ||||
| 16 | 15 |
| Land & Buildings |
Computer Equipment |
Fixtures, fittings and equipment |
Total | |||
|---|---|---|---|---|---|---|
| F | 8 | 6 | ||||
| Cost At 1 April Additions |
2022 at fair value |
29,061 | 34,128 | 8,066 | 63,189 47,111 |
|
| 39,045 | ||||||
| Disposals | 68,106 | 8,066 | 110,300 | |||
| 34,128 | ||||||
| Cost 31 March 2023 | ||||||
| Depreciation 1 April 2022 Charge for the year |
19,517 12,319 |
34,128 | 1,366 | 53,645 13,685 |
||
| Disposals | ||||||
| Depreciation | 31 March | 31,836 | 34,128 | 1,366 | 67,330 | |
| 2023 |
| NBV 131M 32023 |
36270 | 36270 | 6,700 | 42,970 | |||
|---|---|---|---|---|---|---|---|
| NBV 131 M 4 2022 |
Il | 544 | 9,544 | ||||
| 11. Debtors | |||||||
| Debtors Accrued Income |
2023 f 89,947 119742 |
2022 f 79,859 40,677 |
|||||
| 209,689 | 120,536 | ||||||
| 12. Creditors -amounts | falling | due within one year | |||||
| 2023 f |
2022 | ||||||
| Creditors Accruals Deferred Income |
203,510 87,992 89000 |
27,260 47,632 84,000 |
|||||
| 380,502 | 158,892 | ||||||
| 13. Provision for liabilities | |||||||
| The trustees have considered provision for liability for repairs |
it prudent to build up a under the lease of |
2023 f 138,089 |
2022f 75,000 |
||||
| premises occupied by the |
charity | in St Leonards. The | |||||
| external repair programme |
commenced | in 2022/3 and will | |||||
| be complete in 2023/4. |
|||||||
| A provision for repairs and |
refurbishment | at the Bexhill | |||||
| premises was transferred | across | from RDCAB on merger. | |||||
| 14. Analysis ofnet assets | between funds |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| f | f | ||||
| Tangible | Fixed Assets | 3,733 | 39,237 | 42,970 | 9,544 |
| Current | Assets | 787,741 | 787,741 | 415,427 | |
| Current | Liabilities 8 Provisions | (518,590) | (518,590) | (233,895) | |
| 272,884 | 39,237 | 312,121 | 191,076 |
| 15. Movements in funds |
-Current Year 1 Apr 2022 |
Income | Expenditure | Transfers | 31Mar 2023 |
|
|---|---|---|---|---|---|---|
| F | F | |||||
| Restricted Funds MASDAP Financial Capability Trussell Trust |
54,463 74,000 24,562 |
(54,489) (77,884) (26,291) |
26 3,884 1,729 |
|||
| Help to Claim ESCC: People and Place Energy Advice Programme RDCAB transfer in at fair value RDCAB transfer to unrestricted |
1,897 | 51,544 142,445 |
(1,327) (49,523) (143,246) |
(570) (2,021) 801 47,111 (7,873) |
47,111 (7,873) |
|
| Total Restricted Funds |
1,897 | 347,014 | 352,760 | 43,086 | 39,237 | |
| Total Unrestricted funds |
189,180 | 363086 | 334,360 | 54 978 | 272, | 884 |
| Total Funds | 191,076 | 710,099 | 687,119 | 98,065 | 312,121 | |
| 16. Movements in funds - Prior Year 1 Apr 2021 |
Income Expenditure Transfers |
31 Mar 2022 |
||||
| F | F | |||||
| Restricted Funds MASDAP |
87,359 | (90,408) | 3,049 | |||
| Financial Capability Help to Claim Energy Advice Programme Total Restricted Funds |
88,813 37,651 38,449 252,272 |
(87,732) (35,754) 41,849 255,743 |
(1,081) 3,400 5,368 |
1,897 1„897 |
||
| Total Unrestricted funds |
133,971 | 318,124 | 257,547 | 5,368 | 189,180 | |
| Total Funds | 133,971 | 570,396 | 513,290 | 191,D76 |