2023-03-31-accounts - St Albans District Citizens Advice Bureau

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			Page
Report ofthe Trustees			1 to 6
Report ofthe Independent Examiner
Statement of Financial	Activities
Balance Sheet
Notes to the Financial	Statements		10to 18
Detailed Statement of	Financial	Activities	19

							2023	2022
				Unrestricted		Restricted	Total	Total
					Funds	Funds	Funds	Funds
				Note	6	6	E	6
INCOME
Income from charitable activities —grants				3	357,503	201,988	559,491	543,319
Donations and Legacies Income from other activities —fundraising				4 5	11,163 1,095		11,163 1,095	14,729 4,431
Investment income				6	1,326		1,326	21
Total Income					371,087	201,988	573,075	562,500
EXPENDITURE
Expenditure on charitable		activities		7	349,714	192,045	541,759	504,603
Total Expenditure					349,714	192,045	541,759	504,603
NET INCOME FOR	THE	YEAR			21,373	9,943	31,316	57,897
Funds Transfer				16	7,113	(7,113)
NET INCOME AND	NET	MOVEMENT	IN		28,486	2,830	31,316	57,897
FUNDS FOR THE YEAR
RECONCILIATION	OF FUNDS
Total funds brought	forward				142,658	8,949	151,807	93,910
TOTAL FUNDS CARRIED FORWARD					171,344	11,779	183,123	151,807

				2023	2022
		Unrestricted	Restricted	Total	Total
	Note	Funds f	Fundsf	Fundsf	Fundsf
CURRENT ASSETS
Debtors	12	20,769	600	21,369	46,798
Cash at bank and in hand		265 024	25490	~290 514	272 687
		285,793	26,090	311,883	319,485
CREDITORS
Amounts falling due within one year	13	(68,449)	(14,311)	(82,760)	(115,678)
NET CURRENT ASSETS		217,344	11,779	229,123	203,807
PENSION LIABILITY	14	(46,000)	(-)	(46,000)	(52,000)
NET ASSETS		171,344	11,779	183,123	151,807
FUNDS OF THE CHARITY	16
Unrestricted Funds- General		171,344		171,344	142,858
Unrestricted Funds- Designated
Unrestricted Funds- Total		171,344		171,344	142,858
Restricted funds			11,779	11,779	8,949
TOTAL CHARITY FUNDS		171,344	11,779	183,123	151,807

INCO	ME FROM CHARITA	BLE ACTIVITIES —GRANTS
				2023	2022
		Unrestricted	Restricted	Total	Total
		Fundsf	Fundsf	Fundsf	Fundsf
Grants		357,503	201,988	559,491	543,319
Other	receipts
		357,503	201,988	559,491	543,319

DONATIONS AND LEGACIES
	2023	2022
	f	f
Donations	11,163	14,729

INCOME F	ROM OTHER ACTIVITIES
		2023	2022
Fundraising	events	1,095	4,431

								2023	2022
						Unrestricted	Restricted	Total	Total
						Funds	Funds	Funds	Funds
						8	8	F	p
Management						347,969	190,653	538,622	502,507
Finance						77		77	96
Governance		costs				1,668	1,392	3,060	2,000
						349,714	192,045	541,759	504,603
NET INCOME/(EXPENDITURE)					FOR	THE YEAR
This is stated		after charging/(crediting):
								2023	2022
									8
independent		Examination		fee				3,060	2,000
Operating	lease charges		- property
Operating	lease income -			property
Operating	Lease charges			—equipment				400	400

STAFF COS	T	S
							2023	2022
							6	E
Wages and	salaries						394,751	352,531
Social security		costs					19,146	18,001
Pension costs							18825	15135
							432,722	385,667
The average	monthly		number	of employees	during	the year was as follows:
							2023	2022
Administration		(full time equivalent)					13	13

DEBT	ORS:AMOUNTS FAL	LING DUE WITHIN ONE YEA	R
				2023	2022
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
Other	Debtors	20,769	600	21,369	46,798

				2023	2022
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
Creditors		4,476	5,000	9,476	9,117
Accruals		37,979		37,979	34,664
Deferred	Income	25994	9311	35,305	~71 897
		68,449	14,311	82,760	115,678

				2023	2022
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
Pension	Deficit	~46 00		46,000	52,000
		46,000		46,000	52,000

MOVEMENT IN F	U	NDS
					Net
				Al 01.04.22	movement	At31.03.23
					in funds
					6
Unrestricted Funds
General Fund				142,858	28,486	171,344
Total Unrestricted		Funds		142,858	28,486	171,344
Restricted Funds
BEISCit A —MAPS		Trainee		3,555	1,572	5,127
SACDC- Housing		Caseworker	1	(120)	2,854	2,734
SACDC —Housing		Caseworker	2	770	2,144	2,914
HCF —Rowlandson				556	203	759
HCF —Workforce	Development				20	20
HCF —Employment				660	(903)	(243)
BCF (Luton Airport)		—Training		1,673	(1,673)
HCF -PC&C Seams					468	468
Hong Kong British	Nationale			1,855	(1,855)
Restricted Funds				8,949	~2830	11,779
TOTAL CHARITY	FUNDS			151,807	31,316	183,123

vement in funds,	in	cluded in th	e above are	as follows
				2023	2023	2023	2023
				Income	Expenditure	Transfers	Net
							Movement
							in fundsf
Unrestricted Funds
General Fund				371,087	(349,714)	7,113	28,486
Total Unrestricted		Funds		371,087	(349,714)	7113	28,486
Restricted Funds
BEISCit A- MAPS		trainee		29,492	(24,365)	(3,555)	1,572
SACDC —Housing	Caseworker		1	30,120	(27,386)	120	2,854
SACDC —Housing	Caseworker		2	22,493	(19,579)	(770)	2,144
HCF —Rowlandson				78,730	(77,970)	(557)	203
HCF —Workplace	Development			2,000	(1,980)		20
HCF —Broadband				1,980	(1,980)
HCF —Employment				825	(1,068)	(660)	(903)
BCF (Luton Airport)		- Training				(1,673)	(1,673)
HCF P&CC Seams				5,000	(4,532)		468
Hong Kong British	Nationale			31,348	(33,185)	(18)	(1,855)
Total Restricted	Funds			201,988	(192,045)	(7,113)	2,830
TOTAL CHARITY	FUNDS			573,075	(541,759)		31,316

17.	MOVEMENT IN FUNDS -	CO	MPARATIVE	FUNDS
						Net
				At	01.04.21 movement At		31.03.22
						in funds
					6	F
	Unrestricted Funds
	General Fund				86,536	56,322	142,858
	Designated Fund-IT				4000	~4,000)
	Total Unrestricted Funds				90,536	52,322	142,858
	Restricted Funds
	BEISCitA —Adviceline/Webchat BEISCit A- MAPS Trainee				(3,400) 1,949	3,400 1,606	3,555
	BEISCit A —New Ways				261	(261)
	SACDC —Housing Caseworker				(917)	797	(120)
	SACDC Housing Caseworker		2			770	770
	HCF —Rowlandson				(27)	583	556
	HCF —Employment				(285)	945	660
	BCF (Luton Airport) —Training					1,673	1,673
	Energy Advice Programme				3,543	(3,543)
	Best Energy Savings Network (BESN)				2,250	(2,250)
	Hong Kong British Nationale					1 855	1 855
	Restricted Funds				3,374	5,575	8,949
	TOTAL CHARITY FUNDS				93,910	57,897	151,807
Net	movement in funds, included	in the above are as follows:
				2022	2022	2022	2022
				Income	Expenditure	Transfers	Net
							Movement
							in funds
	Unrestricted Funds
	General Fund			327,384	(272,826)	1,764	56,322
	Designated Fund-IT					(4,000)	(4,000)
	Total Unrestricted Funds Restricted Funds			327,384	(272,826)	(2,236)	52,322
	Cit A —Universal Credit Help to BEISCitA- Adviceline/Webchat BEISCitA- MAPS trainee BEISCit A —New Ways		Claim	26,328 11,472 40,339 8,332	(30,155) (13,797) (36,784) (8,673)	3,827 5,725 (1,949) 80	3,400 1,606 (261)
	SACDC —Housing Caseworker		1	29,502	(28,899)	194	797
	SACDC —Housing Caseworker		2	10,545	(9,775)		770
	HCF —Rowlandson			77,333	(76,778)	28	583
	HCF —ITfunding			4,610	(4,734)	124
	HCF —Broadband			1,980	(1,980)
	HCF —Employment			9,295	(8,350)		945
	BCF(Luton Airport) - Training			5,000	(3,327)		1,673
	Energy Advice Programme Best Energy Savings Network (BESN)					(3,543) (2,250)	(3,543) (2,250)
	Hong Kong British Nationale			10,380	(8,525)		1,855
	Total Restricted Funds			235,116	(231,777)	2,236	5,575
	TOTAL CHARITY FUNDS			562,500	(504,603)		57,897

							2022
						Unrestricted	Restricted	Total
						funds	Funds	Funds
					Note	f	6	f.
INCOME
Income from charitable		activities —grants			3	308,203	235,116	543,319
Donations and legacies					4	14,729		14,729
Income from other trading			activities- fundraising		5	4,431		4,431
Investment income					6	21		21
Total income						327,384	235,116	562,500
EXPENDITURE
Expenditure on charitable			activities		7	272,826	231,777	504,603
Total expenditure						272,626	231,777	504,603
NET INCOME FOR	THE YEAR					54,558	3,339	57,897
Funds Transfer						(2,236)	2,236
NET INCOME AND	NET MOVEMENT			IN		52,322	5,575	57,897
FUNDS FOR THE YEAR
RECONCILIATION	OF	FUNDS
Total funds brought	forward					90,536	3,374	93,910
TOTAL FUNDS CARRIED			FORWARD			142,858	8,949	151,807

									2023	2022
										8
INCOME
Income from charitable		activities
Donations									11,163	14,729
Grants									559,491	543,319
									570,654	558,048
Income from other	activities
Fundraising events									1,095	4,431
Investment income
U K Bank interest receivable									1,326	21
Total income									573,075	562,500
EXPENDITURE
Expenditure on charitable			activities
Governance costs
Independent Examination		fee							3,060	2,000
Other costs
									3,060	2,000
Support costs
Management
Wages									394,751	352,531
Social security									19,146	18,001
Pensions									18,825	15,135
Life assurance									2,296	1,773
Telephone and Broadband									8,979	5,864
Postage, stationery	and	copying							5,191	3,114
Sundries									3,554	3,193
Staff and volunteer	expenses								9,508	6,208
Office equipment									272	1,546
Information services (2022			incl. research		into	new funding	opportunities)		6,100	8,989
Payroll services									2,464	2,000
Training (2023 incl.	Personal			safety training)					7,755	2,475
IT(2022 incl. Web hosted server 8 equipment						to facilitate	Hybrid	working)	3,759	13,494
Insurance									2689	2 831
									485,289	437,154
Partner Payments									53333	65353
									538,622	502,507
Finance
Bank charges									77	96
Total expenditure									541,759	504,603
Net income									31,316	57,897