2023-03-31-accounts - Isle Of Wight Citizens Advice Bureau

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								2023	2022
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
					Notes	6	E	6	6
INCOME AND ENDOWMENTS		FROM
Donations and legacies						14,610	2,039	16,649	27,938
Charitable activities
Benefit for the community	by	advancement		of
education, the protection	of health		and relief of
poverty, sickness and distress.						418,019	483,741	901,760	843,402
Other trading activities						13,899	20	13,919	10,806
Investment income						3,079		3,079	730
Total						449,607		935,407	882,876
EXPENDITURE ON
Raising funds					6	29,573		29,573	28,741
Charitable acthrities
Benefit forthe community	by	advancement		of
education, the protection	ofhealth		and relief of
poverty, sickness and distress.						522,041	386,594	908,635	779,883
Total						551,614	386,594	938,208	808,624
NET INCOME/(EXPENDITURE)						(102,007)	99,206	(2,801)	74,252
Transfers between funds					18	1,626	(1,626)
Net movement in funds						(100,3S1)	97,580	(2,801)	74,252
RECONCIUATION OF FUNDS
Total funds brought forward						257,433	136,307	393,740	319,488
TOTAL FUNDS CARRIED FORWARD						157,052	233,887	390,939	393,740

			2023	2022
		Notes	E	6
FIXEDASSETS
Tangible assets		14	12,349	17,696
CURRENT ASSETS
Debtors		15	99,820	90,087
Cash at bank and	in hand		342,191	346,810
			442,011	436,897
CREDITORS
Amounts falling due within one year		16	(63,421)	(60,853)
NET CURRENT ASSETS			378,590	376,044
TOTAL ASSETS LESSCURRENT UABILITIES			390,939	393,740
NET ASSETS			390,939	393,740
FUNDS		18
Unrestncted funds			157,051	257,433
Restricted funds			233,888	136,307
TOTALFUNDS			390,939	393,740

				2023	2022
			Notes	E	E
Cash flows from operating	activities
Cash generated from operations				(1,571)	90,237
Finance costs paid				(66)	(97)
Net cash (used in)/provided	by operating		activities	(1,637)	90,140
Cash flows from investing	activities
Purchase oftangible fixed	assets			(2,982)	(11,861)
Net cash used in investing	activities			(2,982)	(11,861)
Cash flows from financing	activities
Loan repayments in year					(1,782)
Net cash provided by/(used	in) financing		activities		(1,782)
Change in cash and cash equivalents		in the
reporting period				(4,619)	76,497
Cash and cash equivalents	atthe beginning
ofthe reporting period				346,810	270,313
Cash and cash equivalents	atthe end	ofthe
reporting period				342,191	346,810

RECONCILIATION OF NET (EXPENDITURE)/INCOME	RECONCILIATION OF NET (EXPENDITURE)/INCOME	RECONCILIATION OF NET (EXPENDITURE)/INCOME	RECONCILIATION OF NET (EXPENDITURE)/INCOME	TO NET CASH FLOW FROM	OPERATING ACTIVITIES	OPERATING ACTIVITIES
					2023		2022
					E
Net (expenditure)/income		for the reporting	period	(as per the Statement
ofFinancial Activities)					(2,801)		74,252
Adjustments	for:
Depreciation	charges				8,329		9,660
Finance costs					66		97
Increase in debtors					(9,733)		(24,376)
Increase in creditors					2,568		30,604
Net cash (used in)/provided		by operations			(1,571)		90,237
ANALYSIS OF	CHANGES IN	NET FUNDS
				At 1.4.22	Cash flow	At	31.3.23
				E	f		E
Net cash
Cash at bank	and in hand			346,810	(4,619)		342,191
				346,810	(4,619)		342,191
Total				346,810	(4,619)		342,191

										2023	2022
							Unrestricted	Restricted		Total	Total
							funds		funds	funds	funds
							6		f	E	E
Donations							6,726		2,039	8,765	19,866
Subscriptions							2,884			2,884	3,072
Donated	services and facilities						5,000			5,000	5,000
							14,610		2,039	16,649	27,938
OTHER TRADING ACTIVITIES
										2023	2022
							Unrestricted	Restricted		Total	Total
							funds		funds	funds	funds
							E		E	6	E
Fundraising		events					13,899		20	13,919	10,806
INVESTMENT INCOME
										2023	2022
							Unrestricted	Restricted		Total	Total
							funds		funds	funds	funds
							E		E	6	6
Investmentinterest							3,079			3,079	730
INCOME	FROM CHARITABLE			ACTIVmES
										2023	2022
					Activity					f	6
					Benefit forthe community by advancement
					ofeducation, the		protection of health		and
Grants					relief ofpoverty,		sickness and distress.			901,760	843,402
Grants received, included			in	the	above, are as follows:
										2023f	2022 E
Isle ofWight		Council								281,150	271,707
Southern	Housing Group									29,820
Help and	Care in partnership			with Healthwatch		IOW				12,145	12,139
Citizens Advice Hampshire											32,175
Citizens Advice										135,165	106,419
Isle Help CIC										181,605
HM Revenue		and Customs								87,583	86,004
Universal	Support										65,840
Integrated	Care Partnership										69,984
Other grants										1,342
Carried forward										728,810	644,268

5.	INCOME FRO	M C	HARITA	BLE ACTIVITIES -continu	ed
							2023	2022
							f	f
	Brought forward						728,810	644,268
	Kick Starter -	Department		ofWork and Pensions				36,291
	Connect 4 Communities							35,000
	Good Exchange							5,000
	Vectis Housing							2,015
	Isle ofWight	NHS	Trust					19,102
	CSHP						98,763	101,726
	Aspire Ryde
	Freshwater PC						864
	Legal Aid Agency						1,727
	Trussel Trust						14,996
	Department	ofWork and		Pensions			14,000
							899,160	843,402
6.	RAISING FUNDS
	Raising donations		and legacies
							2023	2022
					Unrestricted	Restricted	Tote I	Tota	I
					funds	funds	funds	funds
					f	f	f	f
	Wages				29,573		29,573	28,741
7.	CHARITABLE	ACllVlllES		COSTS
						Grant
						funding of
						activities	Support
					Direct	(see note	costs (see
					Costs f	8)f	note 9) f	Totals
	Benefit for the community by
	advancement	ofeducation, the
	protection ofhealth and			relief of
	poverty, sickness		and distress.		709,373	169,170	30,092	908,635

GRANTS PAYABLE
				2023	2022
				6	6
Benefit forthe community	by advancement		ofeducation, the protection of
health and relief ofpoverty,	sickness	and distress.		169,170	101,661
The total grants paid to institutions		during	the year was as follows:
				2023	2022
				6	6
Age UK Isle ofWight				49,500	42,192
People Matter (IW)					30,000
				49,500	72,192

					Governance
				Other	costs	Totals
				6	f	6
	Benefit for the community by advancement
	ofeducation,	the protection ofhealth	and
	relief of poverty, sickness and distress.			27,309	2,783	30,092
10.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure) is stated after charging/(crediting):
					2023f	2022 E
	Independent	examiners fee's - examination			299	299
	Depreciation	-owned assets			8,329	9,660
	Independent	examiners fee's —accountancy			12,499	11,937

	The total amount ofemplo	yee benefits rec	yee benefits rec	ieved by key management	personnel was	6160,470(2022:	6152,972).
13.	COMPARATIVES FOR THE	STATEMENT OF		FINANCIAL ACTIVITIES
					Unrestdicted	Restricted	Total
					funds	funds	funds
					f		E
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies				27,267	671	27,938
	Charitable activities
	Benefit forthe community	by	advancement	of
	education, the protection	ofhealth and relief
	ofpoverty, sickness and distress.				458,583	384,819	843,402
	Other trading activities				10,806		10,806
	Investment income				730		730
	Total				497,386	385,490	882,876
	EXPENDITURE ON
	Raising funds				22,993	5,748	28,741
	Charitable activities
	Benefit for the community	by	advancement	of
	education, the protection	ofhealth and relief
	ofpoverty, sickness and distress.				427,496	352387	779883
	Total				450,489	358,135	808,624
	NET INCOME				46,897	27,355	74,252
	Transfers between funds				1,356	(1,356)
	Net movement in funds				48,253	25,999	74,252
	RECONQLIATION OF FUNDS
	Total funds brought forward				209,182	110,306	319,488
	TOTAL FUNDS CARRIED FORWARD				257,435	136,305	393,740

				Fixtures
				and
				fittings f
COST
At 1April 2022				58,647
Additions				2,982
At 31March 2023				61,629
DEPRECIATION
At 1April 2022				40,951
Charge for year				8,329
At 31March 2023				49,280
NET BOOK VALUE
At 31March 2023				12,349
At 31March 2022				17,696
DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
			2023	2022
			6	6
Trade debtors			97,199	85,971
Other debtors			942
Prepayments and accrued income			1,679	4,116
			99,820	90,087
CREDITORS: AMOUNTS		FALUNG DUE WITHIN ONE YEAR
			2023	2022
			6	6
Trade creditors			2,396	6,966
Social security and other		taxes	11,231	8,143
Accrued expenses			34,794	15,744
Deferred income			15,000	30,000
			63,421	60,853

ANALYSIS OF NET ASSETS BETWEEN	FUNDS
			2023	2022
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	f	f	f	f
Fixed assets	12,349		12,349	17,696
Current assets	208,123	233,888	442,011	436,897
Current liabilities	(63,421)		(63,421)	(60,853)
	157,051	233,888	390,939	393,740
MOVEMENT IN FUNDS
		Net	Transfers
		movement	between	At'
	At 1.4.22	in funds	funds	31.3.23
	f	f	f	f
Unrestricted funds
General Advice	92,549	(53,964)	(15,555)	23,030
Macmillan Outreach	22,706	(5,778)		16,928
Contingency Reserve	100,000			100,000
Fixed asset fund	17,696		(5,347)	12,349
CSHP	24,482		(24,482)
Court Desk		(9,420)	9,420
Trussel Trust		4,744		4,744
Legal Aid Agency		(37,590)	37,590
	257,433	(102,008)	1,626	157,051
Restricted funds
Healthwatch IOW	615	(54)		561
Money Advice Services	19,085	33,035	(270)	51,850
HMRC Tax Advice Line	32,524	(5,377)	(678)	26,469
Help Through Crisis	81,011	65,941	(678)	146,274
Help to Claim	404	(404)
Home and Well	2,668	3,076		5,744
Southern Housing		2,990		2,990
	136,307	99,207	(1,626)	233,888
TOTAL FUNDS	393,740	(2,801)		390,939

	Incommg	Resources	Movement
	resources E	expended f	in funds E
Unrestricted funds
General Advice	334,348	(388,312)	(53,964)
Macmillan Outreach	12,440	(18,218)	(5,778)
Court Desk	85,150	(94,570)	(9,420)
Trussel Trust	14,999	(10,255)	4,744
Legal Aid Agency	2,670	(40,260)	(37,590)
	449,607	(551,615)	(102,008)
Restricted funds
Healthwatch IOW	12,146	(12,200)	(54)
Money Advice Services	99,335	(66,300)	33,035
HMRC Tax Advice Une	87,583	(92,960)	(5,377)
Help Through Crisis	232,999	(167,058)	65,941
Help to Claim		(404)	(404)
Home and Well	23,921	(20,845)	3,076
Southern Housing	29,816	(26,826)	2,990
	485,800	(386,593)	99,207
TOTALFUNDS	935,407	(938,208)	(2,801)

		Net	Transfers
		movement	between	At
	At 1.4.21	in funds	funds	31.3.22
	6	6	6	E
Unrestricted funds
General Advice	86,753	4,679	1,117	92,549
Macmillan Outreach	6,934	15,772		22,706
Contingency Reserve	100,000			100,000
Fixed asset fund	15,495		2,201	17,696
CSHP		26,444	(1,962)	24,482
	209,182	46,895	1,356	257,433
Restricted funds
Healthwatch IOW	213	402		615
Money Advice Services	4,940	14,145		19,085
HMRC Tax Advice Line	29,953	3,249	(678)	32,524
Help Through Crisis	59,827	21,184		81,011
Help to Claim	10,979	(10,575)		404
Home and Well	4,394	(1,048)	(678)	2,668
	110,306	27,357	(1,356)	136,307
TOTAL FUNDS	319,488	74,252		393,740

		Incoming	Resources	Movement
		resources	expended	in funds
		E	6	E
Unrestricted funds
GeneralAdvice		377,661	(372,982)	4,679
Macmillan Outreach		17,997	(2,225)	15,772
CSHP		101,728	(75,284)	26,444
		497,386	(450,491)	46,895
Restricted funds
Healthwatch IOW		12,139	(11,737)	402
Money Advice	Services	108,637	(94,492)	14,145
HMRC Tax Advice Line		86,002	(82,753)	3,249
Help Through	Crisis	100,486	(79,302)	21,184
Help to Claim		64,559	(75,134)	(10,575)
Home and Well		13,667	(14,715)	(1,048)
		385,490	(358,133)	27,357
TOTAL FUNDS		882,876	(808,624)	74,252