2022-03-31-accounts - Citizens Advice Merton And Lambeth

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FY21-22 Client demographic	s across Advicelin
Female	61%%uo
Male	39%%uo
Not disclosed	0 /0

								2022	2021
						Unrestricted	Restricted	Total	Total
					Notes	fundsI	funds I	funds I	fundsI
INCOME FROM
Donations and giRs in kind						43,671	35,000	78,671	76,614
Charitable activities
Merton Advice, Adviceline	& Information			Services		423,200	35,000	458,200	455,500
Lambeth Advice, Adviceline		& Information		Services		239,200		239,200	161,000
Lambeth Children's Centre						78,007		78,007	77,343
London &Quadrant Housing						56,083		56,083	70,160
inerton Disability Benefit						20,000		20,000	20,000
Help to Claim							121,107	121,107	120,157
Lambeth Council Tax Summons			Service			30,000		30,000	35,000
lambeth Living Well							50,000	50,000
Immigration							20,000	20,000
Other Services and Projects						77,895		77,895	214,698
Investment income						43		43	180
Other income						773		773	9
Total						968,872	261,107	1,229,979	1,230,661
EXPENDITURE ON
Raising funds						3,672		3,672	2,738
Charitable activities					7
Merton Advice, Adviceline	lk	Information		Services		364,381	92,102	456,483	358,690
lambeth Advice, Adviceline		& Information		Services		341,353		341,353	240,799
Lambeth Children's Centre						70,851		70,851	64,050
London &Quadrant Housing						64,145		64,145	46,141
Merton Disability Benefit						34,737		34,737	40,231
Help to Claim							120,820	120,820	120,157
Lambeth Council Tax Summons			Service			31,364		31,364	28,558
Lambeth Living Well							15,504	15,504
Immigration							17,185	17,185
Other Services and Projects						74,375		74,375	179,145
Other						(53,985)		(53,985)	53,985
Total						930,893	245,611	1,176,504	1,134,494
NET INCOME						37,979	15,496	53,475	96,167
RECONCIUATION OF FUNDS
Total funds brought forward						315r622	64,066	379,688	283,521
TOTAL FUNDS CARRIED FORWARD						353,601	79,562	433,163	379,688

	Notes	2022I	2021 I
CURRENT ASSETS
Debtors	15	42,433	90,297
Cash at bank		467,776	350,340
		510,209	440,637
CREDITORS
Amounts falling due within one year	16	(74,376)	(50,408)
NET CURRENT ASSETS		435,833	390,229
TOTAL ASSETS LESS CURRENT LIABILITIES		435,833	390,229
PENSION LIABILITY	19	(2,670)	(10,541)
NET ASSETS		433,163	379,688
FUNDS	18
Unrestricted funds		353,601	315,622
Restricted funds		79,562	64,066
TOTAL FUNDS		433,163	379,688

		Notes	2022 f.	2021I
Cash flows from operating	activities
Cash generated from operations		1	117,393	68,874
Net cash provided by operating	activities		117,393	68,874
Cash flows from investing	activities
Interest received
Net cash provided by investing	activities
Change in cash and cash equivalents		in
the reporting period			117,436	69,054
Cash and cash equivalents	atthe
beginning ofthe reporting	period		350,340	281,286
Cash and cash equivalents	atthe end	of
the reporting period			467,776	350,340

RECONCILIATION		OFNET INCOME TO NET CASH FLOW FROM	OFNET INCOME TO NET CASH FLOW FROM	OPERATING	ACTIVITIES
					2022I	2021I
Net income forthe		mportin period (as per the Statement of
Financial Activities)					53,475	96,167
Adjustments for:
Depreciation charges						699
Interest received					(43)	(180)
Decrease/(increase)	in debtors				47,864	(41,725)
Increase in creditors					23,968	15,862
Difference between	pension		charge and cash contributions		(7,871)	(1,949)
Net cash provided		by operations			117,393	68,874
ANALYSIS OFCHANGES			IN NET FUNDS
			At	I/4/21	Cash flow	At 31/3/22
				I	I	I
Netcash
Cash at bank and in	hand			350,340	117,436	467,776
				350,340	117,436	467,776
Total				350,340	117,436	467,776

			2022I	2021I
	Gifts in kind		41,540	41,510
	Donations		37,131	35,104
			78,671	76,614
4.	INVESTMENT	INCOME
			2022I	2021I
	Deposit account	interest	43	180

Income from grants and contracts:	Income from grants and contracts:	Income from grants and contracts:		2022	2021
				I	I
Income from Generalist advice:
Unrestricted
London Borough ofMerton	—Generalist advice services			385,000	355,000
London Borough ofLambeth	—Generalist		advice services	201,000	161,000
Google Ads (benefit in kind)				76,400	40,500
				662,400	556,500
Income from other projects:
Unrestricted
London Borough ofLambeth	-	Children's	Centre	78,007	77,343
London Borough ofMerton	- Disability Benefit			20,000	20,000
London 8iQuadrant Pound Advice				56,083	70,160
Clarion Housing				7,500	30,000
Wimbledon Guild				9,500	9,200
Merton EU Settlement Scheme				21,750	52,608
Lambeth Council TaxSummons		Service		30,000	35,000
Lambeth Covid Support					20,000
Lambeth Enterprise					25,000
Lambeth EU Settlement Scheme				25,000	25,000
Other services and projects				14,145	6,000
				261,985	370,311
Restricted
UC Help to Claim				121,107	120,157
London Borough ofLambeth	—Living Well			50,000
Trust for London - Immigration				20,000
The Walcot Foundation				25,000	25,000
Merton Covid Support					37,500
Merton Neighbourhood Fund				10,000	35,000
BEISRemote Working Fund					8,610
Windrush Compensation Scheme					780
				226,107	227,047
Total income from other projects				564,492	637,858
Summary oftotal income:
Unrestricted Income - Generalist		advice		662,400	556,500
Unrestricted Income - other projects				261,985	370,311
Unrestricted Income —donations				43,586	41,614
Unrestricted Income - investment		and other		901	189
Total unrestricted income				968,872	968,614
Restricted income - donations				35,000	35,000
Restricted income - other projects				226,107	227,047
Total restricted income				261,107	262,047
Total Income —Statement ofFinancial Activities				1,229,979	1,230,661

RAISING FUNDS
Raising donations and	legacies
					2022I	2021I
Fundraising expenditure					3,672	2,738
CHARITABLE ACTIVITIES COSTS
					Support
				Direct	costs (see
				Costs I	note 8) I	TotalsI
Merton Advisee, Adviceline	Ik Information
Services				329,174	127,309	456,483
Lambeth Advice, Adviceline	&
Information Services				259,580	81,773	341,353
Lambeth Children's Centre				62,615	8,236	70,851
London 8rQuadrant Housing				56,003	8,142	64,145
Merton Disability Benefit				29,535	5,202	34,737
Help to Claim				101,782	19,038	120,820
Lambeth Council Tax Summons Service				27,983	3,381	31,364
Lambeth Living Well				13,628	1,876	15,504
Immigration				17,185		17,185
Other Services and Projects				63,634	10,741	74,375
				961,119	265,698	1,226,817
Summary oftotal expenditure					2022 I	2021 I
Charitable acrivities costs	(above)				1,234,688	1,077,771
Fundraising expenditure (note		6)			3,672	2,738
Other costs - exceptional	item	(note 9)			(53,985)	53,985
Total Expenditure —Statement		of Financial	Activities		1,184,375	1,134,494

						Service
						support		Human
						costs	Finance	esources
						I	I	I
Merton		Advice, Adviceline			lk Information
Services						75,919	4,394	3,888
Lambeth		Advice,	Adviceline		Br Information
Services						33,209	3,453	3,056
Lambeth		Children's		Centre		6,277	653	578
London		BrQuadrant		Housing		6,205	645	571
Merton		Disability	Benefit			3,964	412	365
Help to		Claim				14,509	1,509	1,335
Lambeth		Council Tax Summons Service				2,577	268	237
Lambeth		Living	Well			1,429	149	132
Other Services and				Projects		8,184	851	754
						152,273	12,334	10,916
						Communications
						and	Governance
						research	costs	Totals
						I	I	I
Merton		Advice, Adviceline			8 Information
Services						38,926	4,182	127,309
Lambeth		Advice,	Adviceline		& Information
Services						38,770	3,285	81,773
Lambeth		Children's		Centre		108	620	8,236
London		BrQuadrant		Housing		107	614	8,142
Merton	Disability		Benefit			68	393	5,202
Help to	Claim					249	1,436	19,038
Lambeth		Council	Tax Summons Service			44	255	3,381
Lambeth		Living Well				25	141	1,876
Other Services and				Projects		141	811	10,741
						78,438	11,737	265,698

Net i	ncome/(e	xp	enditure) is stated after charging/(crediting):
				2022	2021
				6	I
Audit	fees			5,051	4,049
Other	non-audit		services	1,011	1,830
Depreciation		-	owned assets		699

STAFFCOS	T	S
										2022	2021
										I	6
Salaries and	wages									831,375	719,941
Social security		costs								70,499	62,975
Pension costs										19,538	15,763
										921,412	798,679
The average	monthly		number of		employees	duding	the year was	as follows:
										2022	2021
Senior Management			Team							3	3
Service/Team		Managem								5	5
Service Teams										30	22
										38	30
The number	of employees			whose	employee	benefits	(excluding	employer	pension	coals) exceeded	660,000 was:
										2022	2021
F60,001 - 670,000											1

COMPARATIVES FOR THE STATEMENT OF FINANCIAL	COMPARATIVES FOR THE STATEMENT OF FINANCIAL	ACTIVITIES
		Unrestricted	Restricted	Total
		funds 6	funds f.	fundsI
INCOME FROM
Donations and gifts in kind		41,614	35,000	76,614
Charitable activities
Merton Advice, Adviceline & Information Services		395,500	60,000	455,500
Lambeth Advice, Adviceline & Information Services		161,000		161,000
Lambeth Children's Centre		77,343		77,343
London &Quadrant Housing Merton Disability Benefit Help to Claim Lambeth Council Tax Summons	Service	70,160 20,000 35,000	120,157	70,160 20,000 120,157 35,000
Other Services and Projects		167,808	46,890	214,698
Investment income		180		180
Other income		9		9
Total		968,614	262,047	1,230,661
EXPENDITURE ON
Raising funds		2,738		2,738
Charitable activities
Merton Advice, Adviceline & Information Services		308,147	50,543	358,690
Lambeth Advice, Adviceline & Information Services		240,799		240,799
Lambeth Children's Centre		64,050		64,050
London &Quadrant Housing Merton Disability Benefit Help to Claim Lambeth Council Tax Summons	Service	46,141 40,231 28,558	120,157	46,141 40,231 120,157 28,558
Other Services and Projects		133,189	45,956	179,145
Other		53,985		53,985
Total		917,838	216,656	1,134,494
NET INCOME		50,776	45,391	96,167
RECONCILIATION OF FUNDS
Total funds brought forward		264,846	18,675	283,521
TOTAL FUNDS CARRIED FORWARD		315,622	64,066	379,688

TANGIBLE FIXED	ASSETS
				Fixtures
				and
				fittings
				6
COST
At 1April 2021 and 31March 2022				103,631
DEPRECIATION
At 1April 2021 and 31March 2022				103,631
NET BOOKVALUE
At31March 2022
At31March 2021
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			2022	2021
			I	6
Trade debtors			24,485	58,000
Other debtors			1,778	108
Accrued income			8,461	18,750
Prepayments			7,709	13,439
			42,433	90,297
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2022	2021
				I
Trade creditors			15,481	9,189
Social secudity and VAT	other taxes		16,213 2,216	17,370 4,881
Other creditors			4,736	4,194
Deferred income			30,000	8,100
Accrued expenses			5,730	6,674
			74,376	50,408
~BXL1020mc
Balance at 1April	2021		8,100
Amounts released	to incoming	resources	(8,100)
Amounts deferred	in the year		30,000	8,100
Balance at31March 2022			30,000	8,100

						2022	2021
				Unrestdicted	Restricted	Total	Total
				funds	funds	funds	funds
				f	f		f
Current	assets			430,647	79,562	510,209	440,637
Current	liabilibes			(74,376)		(74,376)	(50,408)
pension	liability			(2,670)		(2,670)	(10,541)
				353,601	79,562	433,163	379,688
Comparatives for net assets between funds				Unrestricted	Restricted		2021
				funds f	funds f	Totalfunds f
Current	assets			368,471	72,166		440,637
Current	liabilities			(42,308)	(8,100)		(50,408)
Pension	liability			(10,541)			(10,541)
				315,622	64,066		379,688
MOVEMENT IN FUNDS
						Net
						movement	At
					At 1/4/21	in funds	31/3/22
					f	f	f
Unrestdcted funds
General	Fund				326,163	30,108	356,271
Pension	reserve				(10,541)	7,871	(2,670)
					315,622	37,979	353,601
Restricted funds
The Walcot Foundation					18,675		18,675
UC Help	to Claim					287	287
Merton	Coronavirus	Fund			934	(934)
Merton	Neighbourhood		Fund		29,106	(21,213)	7,893
Restricted Donation					15,351	45	15,396
Trust for London						2,815	2,815
Lambeth Living Well						34,496	34,496
					64,066	15,496	79,562
TOTAL	FUNDS				379,688	53,475	433,163

Net movement in fu	nds	, included	in the above are asfo	llows:
				Incoming	Resources	Movement
				resources I	expended I	in funds
Unrestricted funds
General Fund				968,872	(938,764)	30,108
Pension reserve					7,871	7,871
				968,872	(930,893)	37,979
Restdcted funds
The Walcot Foundation				25,000	(25,000)
UC Help to Claim				121,107	(120,820)	287
Merton Coronavirus	Fund				(934)	(934)
Nerton Neighbourhood		Fund		10,000	(31,213)	(21,213)
Restricted Donation				35,000	(34,955)	45
Trust for London				20,000	(17,185)	2,815
Lambeth Living Well				50,000	(15,504)	34,496
				261,107	(245,611)	15,496
TOTALFUNDS				1,229,979	(1,176,504)	53,475
Comparatives for	movement		in funds
					Net
					movement	At
				At' 1/4/20 I	in funds I	31/3/21 I
Unrestricted funds
General Fund				277,336	48,827	326,163
Pension reserve				(12,490)	1,949	(10,541)
				264,846	50,776	315,622
Restricted funds
The Walcot Foundation				18,675		18,675
Merton Coronavirus	Fund				934	934
Merton Neighbourhood		Fund			29,106	29,106
Restricted Donation					15,351	15,351
				18,675	45,391	64,066
TOTAL FUNDS				283,521	96,167	379,688

MOVEMENT IN FUNDS -	MOVEMENT IN FUNDS -	MOVEMENT IN FUNDS -	continued
Comparative net movement			in funds, included	in the above are as follows:
				Incoming	Resources	Movement
				resources I	expended 6	in funds I
Unrestricted funds
General Fund				968,614	(919,787)	48,827
Pension reserve					1,949	1,949
				968,614	(917,838)	50,776
Restricted funds
The Walcot Foundation				25,000	(25,000)
UC Help to Claim				120,157	(120,157)
Merton Coronavirus	Fund			37,500	(36,566)	934
Windrush Compensation		Scheme		780	(780)
NCA Soft phone equipment			and headsets	8,610	(8,610)
Merton Neighbourhood		Fund		35,000	(5,894)	29,106
Restricted Donation				35,000	(19,649)	15,351
				262,047	(216,656)	45,391
TOTAL FUNDS				1,230,661	(1,134,494)	96,167

EMPLOYEE BE	NEFIT OBL	NEFIT OBL	IGAT	IONS -	continued	continued
ReconciTiation	of opening		and	closing	provisions			31.3.2022	31.3.2021
								E	E
Provision atstart		ofperiod						10,541	12,490
Unwinding ofthe		discount factor		(interest	expense)			61	281
Deficit contribution		paid						(2,668)	(2,590)
Remeasurements		-impact ofany		change	in assumptions			(61)	360
Remeasurements		- amendments		to the mntribution		schedule		(5,203)
Provision atend	ofperiod							2,670	10,541
Income and expenditure			impact
								31.3.2022	31.3.2021
								E	E
Interest expense								61	281
Remeasurements		—impact ofany		change	in assumptions			(61)	360
Remeasurements		—amendments		to the mntribution		schedule		(5,203)
Assumptions
							31.3.2022	31.3.2021	31.3.2020
Rate ofdiscount							2.35%	0.66'Yo	2.53ryo

Year	ending	31.3.2022	31.3.2021	31.3.2020
		E	E	E
Year	1	973	2,668	2,590
Year	2	973	2,748	2,668
Year	3	811	2,830	2,748
Year	4		2,429	2,830
Year	5			2,429