2023-03-31-accounts - Citizens Advice Merton And Lambeth

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						2023	2022
				Unrestricted	Restricted	Total	Total
			Notes	funds	funds	funds I	funds 6
INCOME FROM
Donations and gifts in kind				46,126	35,000	81,126	78,671
Charitable activities
Merton Advice, Adviceline &Information		Services		394,000	75,000	469,000	458,200
Lambeth Advice, Adviceline ik Information Lambeth Children's Centre		Services		285,000 80,000	25,000	310,000 80,000	239,200 78,007
Greater London Authority —Cost	of Living Advice				54,000	54,000
Merton Cost of Living Advice Lambeth Living Well Immigration London &Quadrant Housing Lambeth Council Tax Summons	Service			34,359 30,176	50,000 49,900 42,000	50,000 49,900 42,000 34,359 30,176	50,000 20,000 56,083 30,000
Merton Disability Benefit Help to Claim Other Services and Projects				25,000 45,768		25,000 45,768	20,000 121,107 77,895
Investment income				1,857		1,857	43
Other income				7,757		7,757	773
Total				950,043	330,900	1,280,943	1,229,979
EXPENDITURE ON
Raising funds				3,914		3,914	3,672
Charitable activities
Merton Advice, Adviceline &Information Lambeth Advice, Adviceline &Information Lambeth Children's Centre		Services Services		383,268 354,366 71,633	104,429 49,680	487,697 404,046 71,633	456,483 341,353 70,851
Greater London Authority - Cost Merton Cost of Living Advice Lambeth Living Well Immigration London &Quadrant Housing Lambeth Council Tax Summons	of Living Advice Service			'15,943 28,223	54,960 24,057 47,371 41,879	54,960 24,057 47,371 41,879 45,943 28,223	15,504 17,185 64,145 31,364
Merton Disability Benefit Help to Claim Other Services and Projects				23,317 29,603	287 22	23,317 287 29,625	34,737 120,820 74,375
Other							(53,985)
Total				940,267	322,685	1,262,952	1,176,504
NET INCOME				9,776	8,215	17,991	53,475
RECONCILIATION OF FUNDS
Total funds brought forward				353,601	79,562	433,163	379,688
TOTAL FUNDS CARRIED FORWARD				363,377	87(777	451I154	l33 163

		2023	2022
	Notes	f	f
CURRENT ASSETS
Debtors	15	43,022	42,433
Cash at bank		'l52,080	467,776
		495,102	510,209
CREDITORS
Amounts falling due within one year	16	(42246)	(74376)
NET CURRENT ASSETS		452 856	435I833
TOTAL ASSETSLESSCURRENT LIABILITIES		452,856	435,833
PENSION lIABILITY	19	(1,702)	(2,670)
NET ASSETS		451,154	433,163
FUNDS	18
Unrestdicted funds		363,377	353,601
Restricted funds		87,777	79,562
TOTALFUNDS		451~154	433s163

		Notes	2023	2022I
Cash flows from operating activities Cash generated from operations		1	(17,553)	117,393
Net cash (used in)/provided	by operating	activities	(17,553)	117,393
Cash flows from investing Interest received	activities		1,857	43
Net cash provided by investing activities			1,857
Change in cash and cash the reporting period	equivalents	in	(15,696)	117,436
Cash and cash equivalents beginning ofthe reporting	atthe period		467,776	350,340
Cash and cash equivalents the reporting period	atthe end	of	452,080	467,776

RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM	OF NET INCOME TO NET CASH FLOW FROM	OF NET INCOME TO NET CASH FLOW FROM	OPERATING	ACTIVITIES
					2023f	2022
Net income forthe reporting Financial Activities)		period (as per the Statement	of		17,991	53,475
Adjustments for: Interest received					(1,857)	(43)
(Increase)/decrease (Decrease)/increase Difference behveen	in debtors in creditors pension charge and cash mntributions				(589) (32,130) (968)	47,864 23,968 (7,871)
Net cash (used in)/provided		by operations			(17,553)	117,393
ANALYSIS OF CHANGES IN		NET FUNDS
			Ai	1/4/22	Cash flow I	At 31/3/23 f
Net cash
Cash at bank and in	hand			467,776	(15,696)	452,080
				467,776	(15,696)	452,080
Total				467,776	(15,696)	452,080
MAIOR NON-CASH	TRANSACTIONS
Donated facilities

DONATIONS AND GIFTS IN RIND
	2023f	2022 f
Gifts in kind	41,540	41,540
Donations	39,586	37,131
	81,126	78,671
INVESTMENT INCOME
	2023f	2022
Deposit account interest	1,857	43

Income from grants and contracts:
					2023	2022
						I
Income from Generalist advice:
Unrestricb. d
London Borough of Merton —Generalist London Borough of Lambeth —Generalist Google Ads (benefit in kind)		advice services advice services			355,000 241,000 78,000	385,000 201,000 76,400
					674,000	662,400
Income from other projects:
Unrestdicted
London Borough of Lambeth —Children's Centre London Borough of Merton —Disability Benefit London &Quadrant Pound Advice					80,000 25,000 34,359	78,007 20,000 56,083
Clarion Housing Wimbledon Guild					18,000	7,500 9,500
Merton EU Settlement Scheme						21,750
Lambeth Council Tax Summons Service					30,176	30,000
Lambeth EU Settlement Scheme						25,000
Other services and projects					32,768	14,145
					220,303	261,985
Restricted
Greater London Authority —Cost of Living		Advice			54,000
London Borough of Merton - Cost of	Living		Advice		50,000
London Borough of Merton - Merton	Debt		Advisor		45,000
London Borough of Merton - Citizens UC Help to Claim London Borough of Lambeth —Living Trust for London - Immigration	Advice Adviceline Well			Service	30,000 49,900 42,000	121,107 50,000 20,000
The Walcot Foundation					25,000	25,000
Merton Neighbourhood Fund						10,000
					295,900	226,107
Total income from other projects and	benefit in kind				594,203	564,492
Summary oftotal income:
Unrestricted Income —Generalist advice					674,000	662,400
Unrestricted Income —other projects Unrestricted Income —donations					220,303 46,126	261,985 43,586
Unrestrided Income - investment and	other				9,614	901
Total unrestricted income					950,043	968,872
Restricted income —donations					35,000	35,000
Restricted income —other projects					295,900	226,107
Total restricted income					330,900	261,107
Total Income —Statement of Financial	Activities				1,280,943	1,229,979

RAISING FUNDS
Raising donations and legacies			2023f	2022f
Fundraising expenditure			3,914	3,672
CHARITABLE ACTIVITIES COSTS
			Support
		Direct	costs (see
		Costs f	note 8) f	Totalsf
Merton Advice, Adviceline BrInformation
Services		335,637	152,060	487,697
Lambeth Advice, Adviceline Br
Information Services		310,473	93,573	404,046
Lambeth Children's Centre		59,711	11,922	71,633
Greater London Authority —Cost of Living Advice Merton Cost of Living Advice lambeth Living Well		49,767 21,246 41,727	5,193 2,811 5,644	54,960 24,057 47,371
Immigration London &Quadrant Housing Lambeth Council Tax Summons Service		41,879 37,797 23,258	8,1'i6 4,965	41,879 45,943 28,223
Merton Disability Benefit Help to Claim Other Services and Projects		19,231 287 24,350	4,086 5I275	23,317 287 29,625
		965,363	293,675	1,259,038
Summary oftotal expenditure			2023 f	2022 f
Charitable activities costs (above) Fundraising expenditure (note 6) Other cosls —exceptional item (note 9)			1,259,038 3,914	1,226,817 3,672 (53,985)
Total Expenditure —Statement of Financial	Activities		1,262,952	1,176,504

					Service
					SUPPOit		Human
					costs	Finance	resources
						f	f
Merlin	Advice, Adviceline	&Information
Services					88,473	8,549	7,670
Lambeth	Advice, Adviceline		&Information
Services					39,568	7,060	6,334
Lambeth	Children's Centre				8,206	1,464	1,314
Greater	London Authority	-	Cost	of Living
Advice					3,574	638	572
Merton	Cost of Living Advice				1,935	345	310
Lambeth	living Well				3,885	693	622
London Lambeth	&Quadrant Housing Council Tax Summons			Service	5,606 3,418	1,000 610	898 547
Merton Disability Benefit Other Services and Projects					2,812 3,616	502 645	450 579
					161,093	21,506	19,296
					Communications
					and	Governance
					research	costs	Totals
						f	f
Merton	Advice, Adviceline	&Information
Services					42,963	4,405	152,060
Lambeth	Advice, Adviceline		&Information
Services					36,966	3,645	93,573
Lambeth	Children's Centre				181	757	11,922
Greater Advice	London Authority	—Cost		of Living	79	330	5,193
Merton Lambeth London lambeth	Cost of Living Advice Living Well &Quadrant Housing Council Tax Summons			Service	43 86 124 75	178 358 518 315	2,811 5,644 8,146 4,965
Merton Disability Benefit Other Services and Projects					62 80	260 355	4,086 5,275
					80,659	11,121	293,675

Net i	ncome/(exp	enditure) is stated after charging/(creditin	g):
			2023f	2022f
Audit	fees		5,000	5,051
Other	non-audit	services	1,750	1,011

STAFF COSTS
	2023	2022
		f.
Salaries and wages Social security costs Pension costs	852,118 76,688 19,762	831,375 70,499 19,538
	948,568	921,412

The average monthly
	2023	2022
Senior Management Team Service/Team Managers Service Teams	3 5 28	3 5 30
	36	38

COMPARATIVES	FOR THE S	TATEMENT OF FINAN	CIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
			I	I	I
INCOME FROM
Donations and gifts	in kind		43,671	35,000	78,671
Charitable activities
Merton Advice, Adviceline & Information
Senrices			423,200	35,000	458,200
Lambeth Advice, Adviceline &Information
Services			239,200		239,200
Lambeth Children's	Centre		78,007		78,007
lambeth Living Well Immigration London &Quadrant	Housing		56,083	50,000 20,000	50,000 20,000 56,083
Lambeth Council Tax Summons		Sen ice	30,000		30,000
Merton Disability Benefit			20,000		20,000
Help to Claim Other Services and	Projects		77,895	121,107	121,107 77,895
Investment income			43		43
Other income			773		773
Total			968,872	261,107	1,229,979
EXPENDITURE ON
Raising funds			3,672		3,672
Charitable activities
Merton Advice, Adviceline &Information
Services			364,381	92,102	456,483
Lambeth Advice, Adviceline &Information
Services			341,353		341,353
lambeth Children's	Centre		70,851		70,851
lambeth Living Well Immigration London &Quadrant Housing Lambeth Council Tax Summons		Sendice	64,145 31,364	15,504 17,185	15,504 17,185 64,145 31,364
Merton Disability Benefit			34,737		34,737
Help to Claim Other Services and	Projects		74,375	120,820	120,820 74,375
Other			(53,985)		(53,985)
Total			930,893	245,611	1,176,504
NET INCOME			37,979	15,496	53,475
RECONCILIATION	OF FUNDS
Total funds brought	forward		315,622	64,066	379,688
TOTAL FUNDS CARRIED FORWARD			353,601	79,562	433,163

TANGIBLE FIXE	DAS	SETS
					Fixtures
					and
					fittings
					6
COST
At 1 April 2022 and 31 March			2023		103,631
DEPRECIATION
At 1 April 2022 and 31 March			2023		103,631
NET BOOK VALUE
At 31 March 2023
At 31 March 2022
DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
				2023	2022
					I
Trade debtors				15,501	24,485
Other debtors				350	1,778
Accrued income				19,500	8,461
Prepayments				7,671	7,709
				43,022	42,433
CREDITORS: AMOUNTS FALEING DUE WITHIN ONE YEAR
				2023	2022
				f.	6
Trade creditors				11,117	15,481
Social security and VAT	other	taxes		17,145 1,146	16,213 2,216
Other creditors				6,538	4,736
Deferred income					30,000
Accrued expenses				6,300	5,730
				42,246	74,376
Deferred Income
Balance at 1April 2022				30,000	8,100
Amounts released	to incoming		resources	(30,000)	(8,100)
Amounts deferred	in the year				30,000
Balance at 31 March 2023					30,000

17.	ANALY	SIS OF NET A	SSETSBETW	EEN FUN	DS
							2023	2022
					Unrestncted	Resb icted	Total	Total
					funds	funds	funds	funds
					f	f.	f	f
	Current	assets			407/325	87,777	495,102	510,209
	Current	liabilities			(42,246)		(42,246)	(74,376)
	Pension	liability			(1,702)		(1,702)	(2,670)
					363,377	87,777	451,154	433,163
	Comparatives for net assets between			funds	Unrestricted	Restricted		2022
					funds	funds Totalfunds
					E		E
	Current	assets			430,647	79,562		510,209
	Current	liabilities			(74,376)			(74,376)
	Pension	liability			(2,670)			(2,670)
					353,601	79,562		433,163
18.	MOVEMENT IN FUNDS
							Net
							movement	At'
						At 1/4/22	in funds	31/3/23
						E	f	E
	Unrestricted funds
	General	Fund				356,271	8,808	365,079
	Pension	reserve				(2,670)	968	(1,702)
						353,601	9,776	363,377
	Restricted funds
	The Walcot Foundation					18/675		18,675
	UC Help to Claim Merton Neighbourhood Restricted Donation		Fund			287 7,893 15,396	(287) (7,893) (14,359)	1,037
	Trust for London					2,815	121	2,936
	Lambeth	Living Well				34,496	2,529	37,025
	London Benefits/	Borough of Merton (Revenues Merton Debt Adviser)		and			3,121	3,121
	Greater	London Authority - Cost of Living
	Advice						(960)	(960)
	London	Borough of Merton - Cost of Living					25,943	25,943
						79,562	8,215	87,777
	TOTAL	FUNDS				433,163	17,991	451,154

Net movement in fund	s, in	cluded in t	he above are as fol	lows:
				Incoming	Resources	Movement
				resources f	expended f	in funds f
Unrestricted funds
General Fund				950,043	(941,235)	8,808
Pension reserve					968	968
				950,043	(940,267)	9,776
Restricted funds
The Walcot Foundation				25,000	(25,000)
UC Help to Claim Merton Neighbourhood Restricted Donation	Fund			35,000	(287) (7,893) (49,359)	(287) (7,893) (14,359)
Trust for London				42,000	(41,879)	121
Lambeth Living Well				49,900	(47,371)	2,529
London Borough of Merton (Revenues Benefits/ Merton Debt Adviser)			and	45,000	(41,879)	3,121
London Borough of Merton		—Citizens	Advice
Adviceline Service				30,000	(30,000)
Greater London Authority		-Cost of Living
Advice				54,000	(54,960)	(960)
London Borough of Meiton		—Cost of Living		50,000	(24,057)	25,943
				330,900	(322,685)	8,215
TOTAL FUNDS				1,280,943	(1,262,952)	17,991

Compar	atives for	m	ovement in funds
					Net
					movement	At
				At 1/4/21 f	in funds I	31/3/22 f
Unrestricted 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 Merton	to Claim Coronavirus	Fund		934	287 (934)	287
Mernin Neighbourhood Restricted Donation			Fund	29,106 15,351	(21,213) 45	7,893 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

Reconciliation ofopening	Reconciliation ofopening	and	closing	provisions	provisions		31.3.2023	31.3.2022
							f	I
Provision at start	of period						2,670	10,541
Unwinding ofthe Deficit contdibution	discount factor paid		(interest	expense)			50 (973)	61 (2,668)
Remeasurements Remeasurements	—impact of any —amendments		change in assumptions to the contribution schedule				(45)	(61) (5,203)
Provision at end of period							1,702	2,670
Income and expenditure		impact
							31.3.2023	31.3.2022
							6
Interest expense Remeasurements	—impact of any		change	in assumptions			50 (45)	61 (61)
Remeasurements	- amendments		to the contribution		schedule			(5,203)
Assumptions
						31.3.2023	31.3.2022	31.3.2021
Rate of discount						5.52o/o	2.35o/o	0.66o/o

The following schedule year end period:	details the deficit contdbu	tions agreed between the co	mpany and the	scheme at e
Deficit Contributions	Schedule
Year ending		31.3.2023 6	31.3.2022 6	31.3.2021 6
Year 1		973	973	2,668
Year 2		811	973	2,748
Year 3			811	2,830
Year 4				2,429