2023-03-31-accounts - Hammersmith And Fulham Citizens Advice Bureaux Service

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-	Specialist debt Gwework
-	Help through Hardship (focussing on food poverty)
-	Advisers based in food banks
-	Energy advice to help dlents	overcome fuel poverty
- -	Digital Skills projects for the digilslly exduded oulreach projeds worKIng with parlner agencies (Midaye, west London welcome)
-	Anfi-Poverty Project working	with over 12 partner organisatlonsn
	-West London Welcome
	- Upper Room
	- Barons Court Project
	- Smart Works
	-StAndrews Church (Saturday homeless		project)
	- Mind
	- Look Ahead
	- River House
	- DAWS / Turning Point
	-St.Mango's
	- Hestia
	-Alcohol Service (CGL)
	- Urban Partnership Group

					2023	2022
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	E	E	E	E
INCOME AND ENDOWMENTS	FROM
Donations and legades			2,149		2,149	2,597
Chadtable acbvities
General advice and information			645,840	210,543	856,383	817,844
Training and advice projects Money advice projects			23,500	111,451 455,921	134,951 455,921	130,181 454,943
Investment income			3,258		3,258
Other income			832		832	2,504
Total			675,579	777,915	1,453,494	1,408,069
EXPENDITURE ON
Charitable activities
General advice and information			580,556	223,670	804,226	684,794
Training and advice projects Money advice projects			16,231 16,316	95,574 442,837	111,805 459,153	112,283 488,781
Total			613,103	762,081	1,375,184	1,285,858
NET INCOME			62,476	15,834	78,310	122,211
Other recognised gains/(losses) Actuarial gains on defined benefit schemes			7,079		7,079	2,265
Net movement in funds			69,555	15,834	85,389	124,476
RECONCIUATION OF FUNDS
Total funds brought forward			445,774	34,559	480,333	355,857
TOTAL FUNDS CARRIED FORWARD			515,329	50,393	565,722	480,333

	Notes	2023	2022I
FIXEDASSETS Tangible assets	14	20,304	39,627
CURRENT ASSETS Debtors Cash at bank	15	76,826 888,400	33,014 803,531
		965,226	836,545
CREDITORS Amounts falling due within one year	16	(341,000)	(302,452)
NET CURRENT ASSETS		624,226	534,093
TOTAL ASSETS LESS CURRENT LIABILITIES		644,530	573,720
PENSION LIABILITY	20	(78,808)	(93,387)
		565,722	480,333
FUNDS Unrestricted funds Resb icted funds	19	515,329 50,393	445,774 34,559
TOTAL FUNDS		565,722	480,333

	Notes	2023I	2022 6
Cash flows from operating activities Cash generated from operations	1	83,890	131,756
Net cash provided by operating activities		83,890	131(756
Cash flows from investing activities Purchase oftangible fixed assets Interest received		(2,279) 3,258	(53,656)
Net cash provided by/(used in) investing	acbvtties		(53,656)
Change in cash and cash equivalents the mpoting pediod	in	84,869	78,100
Cash and cash equivalents atthe beginning ofthe reporting period		803,531	725,431
Cash and cash equivalents atthe end of the mporbng pedtod		888,400	803,531

	REO2NCILIATION		OF NET I	NCOME TO NET CASH FLOW F	ROM	OPERATIN	G ACTIVITIES
							2023	2022
							E	E
	Net income forthe Financial Activities)		mporbng	period (as per the Statement	of		78,310	122,211
	Adjusbnents for: Depredation charges Interest received (Increase)/decrease Increase/(decrease) Difference between	in debtors in creditors pension charge and cash contdibutions					21,602 (3,258) (43,81.2) 38,548 (7,500)	22,596 42,059 (47,610) (7,500)
	Net cash provided		by operations				83,890	131I756
2.	ANALYSIS OF CHANGES IN			NET FUNDS
					At	1/4/22	Cash flow	At 31/3/23
						E	E	E
	Net cash Cash at bank					803,531	84,869	888,400
						803,531	84,869	888,400
	Total					803,531	84,869	888,400

DONAl1ONSANDLEGACIES
	2023	2022
	E	E
Donations	2,149	2,597
INVESTMENT INCOME	2023	2022
	E	E
Deposit account interest	3,258
INCOME FROM CHARITABLE ACTIVITIES	2023	2022
Grants and contract income Grants and contract income Grants and contract income Activity General advice and informabon Training and advice projects Money advice projects	E 856,383 134,951 455,921	E 817,844 130,181 454,943
	1,447,255	1,402,968
Grants reaeived, included in the abave, are as follows:	2023	2022
	E
London Borough of Hammersmith Ir Fulham Advice Station Service Level Agreement Citizens Advice- HelpThraugh Hardships Helpline Grants The National Lottery Community Fund - RC London and South East London- Help Hub Grant Toynbee Hall - The DFLproject London Borough of Hammersmith 8r Fulham - Help Hub Young Lives vs Cancer City Bridge Trust Grant The Henry Smith Grant London Borough of Hammersmith ILFulham - Aifordability Project National Citizens Advice - Energy Advice Programme Mklaye Grant Citizens Advice - Pan London Adviceline Development Grant 'West Landon Welcome Grant Upper Room grant Greater London Authority - Crisis Greater London Authority -Specialist Capital grants	539,000 297,148 124,786 113,772 23,500 33,000 41,973 28,187 27,877 38,439 8,448 40,012 30,447 8,837 20,000 25,000 10,665	539,000 183,357 81,045 171,209 38,201 33,000 49,000 36,600 26,250 16,087 8,066 27,644 4,166
Carried forward	1,411,091	1,213,625

INCOMEFROM CHARITABLE ACTIVITIES -continued
		2023	2022
		6	6
Brought forward National Citizens Advice - Help to Claim National Citizens Advice -West London Best Practice foodbank - Trussel Trust Grant ASDA and Foodbank Project Grant Department for Work and Pensions - KickStart Grant Hammersmith United ik Dr Edward Bishop Igngs W12Together TNLCF Covid-19 Response Fund Grant		1,411,091 36,164	1,213,625 76,223 20,334 9,000 34,474 15,249 13,162 15,611 5,290
		1,447,255	1,402,968
OTHER INCOME		2023	2022
		6	6
Sundry income		832	2,504
CHARITABLE ACTIVITIES COSTS
		Support
	Direct	costs (see
	Costs	note 8) 6	TotalsI
General advice and information Training and advice projects Money advice projects	695,536 95,774 442,837	108,690 16,031 16,316	804,226 111,805 459,153
	1,234,147	141,037	1,375,184
2022 Comparatives for charitable activities costs	Direct	Support
	coslsI	cosls 6	Totals 6
General advice and information Training and advice projects Money advice projects	632,925 106,271 445,356	51,869 6,012 43,425	684,794 112,283 488,781
	1,184,552	101,306	1,285,858

Net income/(expenditure) is stated after charging/(credNng)	:
	2023f	2022 f
Auditors' remuneration Other non-audit services Depreciation - owned assets Operating leases	5,500 1,300 21,602 9,400	5,300 950 22I596 9,40D

COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
	Unrestricted	Restricted	Total
	funds	funds	funds
	E	E	E
INCOME AND ENDOWMENTS Donations and legacies	FROM 2,597		2,597
Charitable activities General advice and information Training and advice projects Money advice projects	597,671 71,201	220,173 58,980 454,943	817,844 130,181 454,943
Other income	2,504		2,504
Total	673,973	734,096	1,408,069
EXPENDITURE ON
Charitable activities General advice and information Training and advice projects Money advice projects	479,539 66,701	205,255 45,582 488,781	684,794 112,283 488I781
Total	546,240	739,618	1,285,858

COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued Unrestricted	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued Unrestricted	Restricted	Total
	funds	funds	funds
	E	E	E
NET INCOME/(EXPENDITURE)	127,733	(5,522)	122,211
Other recognised gains/(losses) Actuarial gains on defined benefit schemes	2,265		2,265
Net movement in funds	129,998	(5,522)	124,476
RECONCILIATION OF FUNDS Total funds brought forward	315,776	40,081	355,857
TOTAL FUNDS CARRIED FORWARD	445,774	34,559	480,333

TANGIBLE FIXEDASSETS
	Short	Plant and
	leasehold	machinery	Totals
	E	E
COST At 1April 2022 Additions	2,133	191,373 2,279	193,506 2,279
At 31March 2023	2,133	193,652	195,785
DEPRECIATION At 1April 2022 Charge for year	2,133	151,746 21,602	153,879 21,602
At 31March 2023	2,133	173,348	175,481
NET BOOK VALUE At 31March 2023		20,304	20,304
At 31March 2022		39,627	39,627

DEBTORS:AMOUNTS FALLI	NG DUE WITHIN ONE YEAR
		2023	2022
		E
Contract income receivable Other debtom and prepayments		71,615 ,5,211	27,891 5,123
		76,826	33,014
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR		2023	2022
		E	E
Operational creditors Social security and other taxes Other credilnrs and accruals Deferred income		13,613 36,336 61,345 229,706	37,278 23,379 66,334 175,461
		341,000	302,452
Delietred iIn~me Balance at 1Apdil 2022 Amounts released to incoming Amount deferred in the year	resources	175,461 (110,601) 164,846	190,378 (100,864) 85,647
Balance at 31March 2023		229,706	175,461

Minimum	erating leases f	all due as follows:
			2023	2022
			E	E
Within one year Between one and iive years In more than five years			9,4DO 37,600	9,400 37,600 9,400
			47,DOD	56,400
ANALYSIS OF NET ASSETS BETWEEN FUNDS			2023	2022
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	E	E	E	E
Fixed assets Current assets Current liabilities Pension liability	20,304 914,833 (341,000) (78,808)	50,393	20,304 965,226 (341,0DO) (78,808)	39,627 836,545 (302,452) (93,387)
	515,329	50,393	565,722	480,333

Net movement in funds, included in the above a	re as follows:
	Incoming	Resources	Gains and	Movement
	resources f	expended f	losses f	in funds f
Unrestricted funds General fund Pension reserve	675,579	(620,603) 7,500	7,079	54,976 14,579
	675,579	(613,103)	7,079	69,555
Restricted funds Debt Free London Foodbank - Hammersmith and Fulham Citizens Advice - EBD Extra Advice Citizens Advice - Energy Advice Programme Gty Bddge Trust Fund W12Together and Midaye Fund	113,772 342,149 38,439 41,973 8,448	(109,938) (332,899) (58) (22,098) (43,205) (9,954)		3,834 9,250 (58) 16,341 (1,232) (1,506)
Citizens Advice - Pan London Adviceline
Development Fund	40,012	(40,012)
The National Lottery Community Fund - RC London and South East Region - Help Hub West London Welmme Young Lives vs Cancer	129,675 30,447 33,000	(145,154) (25,357) (33,406)		(15,479) 5,090 (406)
	777,915	(762,081)
TOTAL FUNDS	1,453,494	(1,375,184)	7,079

Comparatives for movement in funds
		Net	Transfers
		movement	between	AL
	AL' 1/4/21 I	in funds I	funds I	31/3/22 I
Unrestdcted funds General fund General fund - Capital Pension reserve	412,032 6,896 (103,152)	127,733 2,265	(41,251) 41,251	498,514 48,147 (100,887)
	315,776	129,998		445,774
Restricted funds
Debt Free London Foodbank - Hammersmith and Fulham Gtizens Advice - EBD Extra Advice	(7,072) (13,238) 15,398	6,640 13,916		(432) 678 15,398
Gtizens Advice - Big Energy Savings Week	4,000	(4,000)
Citizens Advice - Consumer Empowerment
Partnership Citizens Advice - Energy Advice Programme Gtizens Advice - Help to Claim Gtizens Advice - Universal Credit City Bridge Trust Fund	7,441 363 (1,114) 125	(7,441) 2,602 1,114 3,052 1,987		2,965 3,052 2,112
The National Lottery Community Fund- Coronavirus Community Support Fund W12Together and Midaye Fund	23,038 5,477	(23,038) (1,384)		4,093
Citizens Advice - Pan London Advicaline
Development Fund Smart Energy Fund	704 2,581	(704) (2,581)
Gty Bridge Trust TNLCF COVID-19 Response Fund	2,378	(825)		1,553
The National Lottery Community Fund - RC London and South East Region - Help Hub Kickstait West London Welcome		2,044 (2,689) 5,785		2,044 (2,689) 5,785
	40,081	(5,522)		34,559
TOTAL FUNDS	355,857	124,476		480,333

Present value of unfunded obligations	Present value of unfunded obligations
Unrecognised aduadial gains/(losses)
Adjustment in respect ofasset	ceiling and minimum			funding
requirement
							50,424		46,554
Reconciliation of opening	and	closing	balances		of the	present	value of	the	defined	benefit
obligation							31.3.2023		31.3.2022
							f000s			6000s
Benefit obligation at beginning Current service mst Interest cost	ofyear						148,768 832 4,074			161,415 771 3,346
Contribubons by Plan participants Actuarial (gains)/losses Benefits paid and expenses							(35,041) (7,464)			(11,745) (5,019)
Past service cost
Setde ments
Business combinations
Exchange rate
Benelit obligation at end ofyear							111,169		148,768
Reconciliation ofopening and closing balances ofthe					fair value ofPlan assets
							31.3.2023		31.3.2022
							EOOOs			60005
Fair value of Plan assets at beginning ofyear Interest income on Plan assets							102,214 2,801			99,353 2,061
Return on assets, excluding interest income Contributions by employers							(39,885) 3,079			3,240 2,579
Contributions by Plan participants Benefits paid and expenses							(7,464)			(5,019)
Business combinations
Settlements
Exchange rate
Fair value ofPlan assets at	end ofyear						60,745		102,214
The amounts recognised in	profit	or loss:					31.3.2023 f000s		31.3.2022 f0005
Service mst - including current Ik past Service mst - administrative cost Net interest on the net defined benefit		service liability	costs,	8Lsettlements			832 1,273			771 1,285
Total expense							2,105			2,056