Company number: 3229045 Charity Number: 1058086
## Wakefield District Citizens Advice Bureaux
Report and financial statements For the year ended 31[st] March 2021
## Wakefield District Citizens Advice Bureaux
## Reference and administrative information
for the year ended 31[st] March 2021
**Company number** 3229045 **Charity number** 1058086
**Registered office and operational address** First Floor 27 King Street West Yorkshire WF1 2SR
**Trustees** Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:
B. Blakemore
N. Brook appointed 11[th] May 2020 S. Cheseldine S. Harvey M Janiel J.L. Parker O.M. Rowley R.P. Smitten H. Warriner D. Francis resigned 25[th] November 2020
**Key management** Simon Topham Chief Executive Officer **personnel** Mandy Larder Deputy Chief Executive Officer Bryn Hirst Service & Benefits Manager Pete Hudson Training & Outreach Manager
**Bankers** Co-operative Bank P O Box 250, Delf House, Southway , Skelmersdale, WN8 6WT Charities Aid Foundation Bank 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4TA **Auditors** Slade & Cooper Limited Beehive Mill, Jersey St, Ancoats, Manchester, M4 6JG
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
for the year ended 31[st] March 2021
The trustees present their report and the audited financial statements for the year ended 31[st] March 2021. Included within the trustees’ report is the directors’ report as required by company law.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Objectives and activities**
The service aims to provide free, impartial, independent advice for all who need it. The Trustee Report sets out how we have met this objective.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
## **Achievements and performance**
The charity's main activities and who it tries to help are described below. All its charitable activities focus on providing free, independent, impartial advice to residents of Wakefield District and are undertaken to further Wakefield District Citizens Advice Bureaux’s charitable purposes for the public benefit.
The past year was a most extraordinary year due to the COVID health crisis that resulted in prolonged period of ‘lockdown’ and major changes to the ways the charity could operate.
From the start of the crisis in March 2020, we had to immediately switch to remote working systems. By using Microsoft Office 365, purchasing laptops and mobile phones, all team members’ were able to work from home. By these actions all services were maintained. In August we were once again able to re-open the King Street offices and re-start face-to-face drop-in services. Outreach venues re-opened during July and August. King Street once again had to close to the public in November and between January 4[th] and April 12[th] 2021 all staff had to work from home and full home working systems were in operation.
As a consequence, total numbers of clients helped during the year are down on previous years.
In 2020/21 10,818 clients were helped with 28,142 problems across the service. We have broken these down into the following areas of service:
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
for the year ended 31[st] March 2021
## Generalist Service
In 2020/21 6,202 clients were helped by the Generalist service.
Full Advice Clients: 1,615 (35% of all clients had a disability or long-term health problem).
Issues: 11,200
Cases: 1,764
Information, signposting and ‘quick’ advice clients: 4,587
Wakefield Metropolitan District Council has maintained funding in 2020/21 for the generalist advice service at the same level as in previous years. The core funding agreement has been extended to November 2022 and now includes increased funding (agreed in April 2021) to cover the employment of a Specialist Benefits Adviser and benefits team and also to recruit a Kickstart apprentice adviser.
In the year 20/21 the trustees agreed to allocate up to £34,000 of unrestricted reserves to fund the deficit for the year to maintain staffing levels across the service and subsidising outreach services.
## Money and Pensions Service (MaPS) Debt Advice
1,600 clients received debt advice. These clients presented 4,713 issues generating 3,384 activities (information, advice, casework). 20% of clients presented with a disability or long-term health conditions. £105,604 of clients’ debts were written off.
## Help to Claim (HTC)
The HTC service with DWP via National Citizens Advice delivered Universal Credit help to 3,016 clients with 3,795 outcomes and an income gain for clients of £2,764,039.
## Powercare West Yorkshire (Wakefield)
The aim of this project established by Northern Powergrid in partnership with Leeds Citizens Advice is to provide financial advice to customers of Northern Powergrid in West Yorkshire who are in fuel poverty or at risk of fuel poverty. The project this year helped 108 clients and resulted in income gains of £8,104 and £41,371 of fuel debt dealt with.
## Outreaches
Normanton, Featherstone, South Elmsall, Hemsworth, South Kirkby and Moorthorpe Town Councils continue to make a financial contribution to the outreaches based at their premises, as does Upton Parish Council. These outreaches are subsidised from our reserves. We also deliver an outreach at St. Giles in Pontefract town centre which was (until November 2020) paid for wholly from reserves. From August 2020 to January 2021, we obtained funding from the National Lottery Community Fund to open new outreaches at St. Georges Lupset, Eastmoor Community Project and Lightwaves Centre. Funding from the Lottery Community Fund also began to help pay for the costs of St. Giles, Pontefract.
From November 2020 funds were received from WMDC Recovery Board for the project ‘Help at the Hubs’. This funding allowed the 4 lottery funded outreaches to continue up to November 2022. Help at the Hub funding also funds outreaches at St. Mary’s, Pontefract, Castleford Heritage Centre, Ossett Town Hall, Kellingley Club, Havercroft & Ryhill Community Centre, and the Warwick Community Shop.
In 2020 we commenced the PEAT Project which secured European Social Funds. This allowed for the start of the outreach projects at Castleford Heritage Centre and Kinsley & Fitzwilliam. However, due to lockdown restrictions the project was difficult to operate and achieve output results and as a result the trustees (in agreement with the PEAT Local Area Group) terminated the project. However, we continue to operate the outreach at Kinsley & Fitzwilliam Centre wholly paid for from reserves.
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
## for the year ended 31[st] March 2021
Funding was secured from the Nova Health and Mental Wellbeing Fund to commence an outreach at Warwick Estate Community Shop in April 2020. Funding was continued beyond March 2021 from the Recovery Board ‘Help at the Hub’ Project which will allow the Warwick outreach to run to November 2022
Kirklees Citizens Advice and Law Centre continue to operate a Pensionwise Service from King Street.
## Volunteers
Two weeks before the national lockdown five new trainees were inducted and started training in March 2020. We paused the training until we were able to deliver it remotely.
It was decided to continue to recruit more new volunteers during the lockdown as there was a lot of interest in our volunteering opportunities. Recruitment and selection interviews were held via Zoom. 14 new volunteers were recruited and undertook most training remotely.
In 20/21 we lost 7 volunteers (6 assessors & 1 adviser). Reason: Personal Circumstances = 5 and Paid Work = 2.
As of 31[st] March 2021 we had 34 volunteers
- 1 reception/admin
- 20 assessors
- 4 form fillers/disability assists
- 9 advisers
## Quality of Advice
Maintenance of quality of advice is key to delivery of services. This is monitored through internal checking and review and via the external national Citizens Advice ‘Quality of Advice Assessment’ (QAA) process. The overall externally confirmed outcome in 20/21 is:
Key Performance Indicator 1 – Client Outcome 83.3% (Green)
Administration of Case 98.3% (Green)
Key Performance Indicator 2 – (consistency checking) Outcome 91.7% & Administration 100% (both Green)
Debt Quality through Independent File Review and Regional Level Debt Advice Peer Assessment (RLDAPA) – average across 12 months 71%
## Research and Campaigns
In 20/21 we submitted **104** evidence forms across all services
We participated in campaigns across the year via Twitter:
- Scams Awareness
- Keep the Life Line
- Big Energy Saving Winter
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
for the year ended 31[st] March 2021
## Beneficiaries of our services
In 2020/21 10,818 clients were helped with 28,142 problems. 57% of clients were female, 43% male. 34% of clients experienced a disability or long-term health condition.
## **Financial review**
The financial year coincided with the COVID-19 pandemic during which, for extended periods, services had to be offered via remote channels including telephone, webchat, video conferencing or email. Some face-to-face services were restored for periods between ‘lockdowns’ at King Street and via outreach venues when possible.
This necessitated fund raising to provide for the setting up of new outreach venues and considerable success was achieved in this. New funds were secured from the National Lottery Community Fund and Wakefield Recovery Board.
Funds were also granted from Leeds Community Foundation and National Citizens Advice to enable safe office working modifications to the offices in King Street and new laptops and mobile phones for staff and volunteers.
An agreement was also made with WMDC to amend and extend the Core Generalist Service Agreement from 1[st] April 2021 in line with the ‘Help at the Hub’ Agreement, to November 2022. An additional £53,000 per annum was added to the core generalist grant to expand specialist benefit services and to employ an Advice Apprentice.
As a result of the pandemic restrictions, it proved impossible to fulfil the outcome of the PEAT Project and by mutual agreement with the CLLD LAG board, the project was terminated.
During the period of lockdown, office and general overhead expenditures were below budget.
As a result of new funding secured and lower costs we have been able to report a small operational surplus for the financial year. However, as a specific one-off policy for the pandemic we allowed staff to carry forward holiday entitlements from the calendar year 2020. Under accounting standards the untaken holiday has been accrued within the accounts at £37,046 leaving a deficit of £4,207. The brought forward holiday will all be utilised post year end and not compensated in cash terms.
Two major services, Help to Claim (HTC) and the Debt Advice Service (MaPS) are funded under national contracts to national Citizens Advice and sub-contracted to local Citizens Advice organisations including CAWD. Both national contracts are now subject to national recommissioning and the precise funding and structure of the services is to be reviewed in both contracts. From April 2022 it is not currently known the amount of funding that will be available to CAWD under the two sub-contracts. The trustees have begun detailed forecasting and planning to anticipate changes, or the loss of either one or both of these contracts. The planning for all possible scenarios has begun in summer 2021 and the final outcomes will be announced by both funders at the end of December. Any re-planning or changes required as a result will be ready to be implemented between January and April 2022.
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
## for the year ended 31[st] March 2021
Restricted Funding 2020/21 Description of Use
- Nova Mental Health & Wellbeing Fund. To fund a weekly outreach at Warwick Estate.
- Nova Live Well Small Grants. To fund training activities.
- Northern Powergrid ‘Powercare’. To fund energy debt advice in West Yorkshire via Leeds Citizens Advice, sub-contracted to CAWD for Wakefield activity.
- Leeds Community Foundation. To fund COVID safe office measures.
- National Lottery Community Fund. To fund 4 new ‘Help at the Hub’ outreach services
- WMDC Recovery Board. To fund extension of the 4 new ‘Help at the Hub (HATH)’ outreach services and additional HATH outreaches up to November 2022.
- Funding from Town and Parish Councils. To fund specific outreach services within their areas.
- National Citizens Advice BEIS Funding: to provide equipment to enable effective home working.
## **Reserves policy**
We hold the following types of reserves:
Restricted reserves. These accumulate from cash flow fluctuations within specific projects. Depending on the rules of the donor they either have to be repaid to the donor at the end of the project or the project is allowed to run on until such reserves are used up.
General Unrestricted reserves. Where projects require claims for specific expenses to be made in arrears to a donor, reserves cannot be built up. This means when cash flow fluctuations exceed the agreed levels of expenditure for any given period of the project, this needs to be covered by the general reserves. These also cover other cash flow fluctuations, to allow us to cope with unexpected costs not covered by insurance or contingency planning in the budget and to have funds available to take fresh initiatives.
Designated unrestricted reserves. To be able to operate for at least six months should mainstream funding cease to enable Citizens Advice Wakefield District to either run down or implement emergency strategies. This is known as the ‘Emergency Contingency Fund’.
At the end of March 2021, the Emergency Contingency Fund (which is part of unrestricted reserves) stood at £306,157, in line with the policy of six-month costs coverage. The General Unrestricted Fund (excluding the value of fixed assets of £1,118) stood at £186,404 as of the end of March.
## **Plans for the future**
The Trustee are working to the three-year Business Plan, agreed in May 2020 and reviewed annually. The key objectives of the plan are:
- Accessibility – We will be accessible and our services flexible. It will be easy to access our services in-person wherever you live in the district, by telephone, webchat or via the website.
- Quality – We strive to achieve the highest standards of advice and will expand our work to research the causes of issues our clients come to us with. We will develop new areas of specialism to best address local needs.
- Sustainability – We will develop varied sources of income and maintain close relationships with funders and good financial management.
- Volunteering – We will have a diverse, well-trained team of volunteers able to operate in a wide variety of roles.
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
for the year ended 31[st] March 2021
Trustees aim to maintain excellent scores for Leadership Self-Assessment (LSA) and Quality of Advice (QAA).
The core generalist funding agreement with WMDC has been extended and brought into line with the Help at the Hub funding agreement, to November 2022. The Money and Pensions Service (MaPS) and Help to Claim (HTC) funding is confirmed up to the end of March 2022. Both MaPS and HTC contracts are subject to a national tender process during 21/22.
## **Structure, governance and management**
The organisation is a charitable company limited by guarantee, incorporated on 24[th] July 1996 and registered as a charity on 17[th] September 1996.
Wakefield District Citizens Advice Bureau (usually referred to as Citizens Advice Wakefield District or CAWD) is a member of the national Citizens Advice charity who provide the training and quality assurance frameworks and the client case management system, Casebook. We are also required by the terms of membership to use mandatory model policies and procedures and undertake financial monitoring and Leadership Self-Assessment (LSA) processes.
The DTB sets the strategic direction for CAWD and annually approves the updated Business Plan and budget. Responsibility for managing the day to day operations and spending to budget is delegated to the Chief Executive Officer.
There is an annual Trustee Appraisal and Skills Audit process. This helps determine if there are any skills or knowledge gaps and helps to guide the Trustee recruitment process. Trustees apply by contacting the organisation directly or via the ‘volunteering’ section online and initial informal ‘sounding out’ meetings are held with the Chair and CEO. This is then followed up by a formal interview. If successful, a candidate is asked to attend a DTB meeting followed by a discussion amongst trustees and a further discussion between the Chair and candidate before appointment as a Trustee is confirmed. Trustees are then required to undertake the CitA online Trustee training course and also to undertake GDPR and Senior Managers Certificate Regime (SMCR) training 1 and 2 (mandatory for all trustees of organisations offering debt advice).
Wakefield Metropolitan District Council (WMDC) appoints two Trustees on the District Trustee Board (DTB).
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 12 to the accounts.
## **Related parties and relationships with other organisations**
Wakefield District Citizens Advice Bureau is a member of the National Citizens Advice organisation, a membership federation of Citizens Advice organisations. The national body charges an annual membership fee and provides the client case management system, Casebook, a quality assurance framework, training resources and qualification standards, our ability to use the brand ‘Citizens Advice’ and a number of support activities including mandatory policies and procedures, a Relationship Manager and annual ‘Leadership Self-Assessment’.
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
for the year ended 31[st] March 2021
CAWD works closely with Wakefield District Metropolitan Council and staff sit on a number of partnership boards run by WMDC including the Recovery Board and the Third Sector Strategy Group. The council provide considerable financial support and are the owners of the building in King Street occupied by CAWD.
CAWD is a member of the Wakefield third sector membership organisation, Nova. The CEO of CAWD is a Trustee of Nova. Nova provides some funding to CAWD in the form of grants which are awarded by an independent panel of Nova.
CAWD actively co-operates with other local Citizens Advice organisations in West Yorkshire and nationwide for mutual support, information and referrals. Kirklees Citizens Advice and Law Centre rents office space in King Street and offers the Pensionwise service to Wakefield residents from our premises.
## **Remuneration policy for key management personnel**
Senior management remuneration is set by the District Trustee Board.
If ‘across the board’ cost of living increases are implemented by DTB, senior managers will benefit from the same percentage increase given to all other members of staff.
It is not the policy of the charity to pay any bonus or benefits (such as company cars or private health insurance) but to pay basic salary under normal PAYE arrangements.
## **Risk management**
The DTB prepares and monitors a comprehensive Risk Register.
There is a regularly updated Contingency Plan reviewed by the DTB.
## **Fundraising**
Public Fund Raising
CAWD carries out very minor, occasional fund raising activity involving attending public places and events. The funds involved are minor, although it is a long-term ambition of CAWD to increase funding from this source in the future. A Fund Raising Committee of staff and volunteers was set up to look at opportunities to attend events and carry out fund raising early in 2020 but no plans came to fruition due to the Covid pandemic.
CAWD is not bound by any undertakings or regulation for fund raising under a scheme or standard.
Professional fund raisers or organisations are not used. No complaints have been received and no pressure, unreasonable or persistent approaches have been used.
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
for the year ended 31[st] March 2021
## Statement of responsibilities of the trustees
The trustees (who are also directors of Wakefield District Citizens Advice Bureaux for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- There is no relevant audit information of which the charitable company’s auditors are unaware
- The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
9
## Wakefield District Citizens Advice Bureaux Trustees’ annual report
for the year ended 31[st] March 2021
## Auditors
Slade & Cooper Ltd were appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity.
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
> The trustees’ annual report has been approved by the trustees on ___________ and signed on their 26/10/2021 behalf by
Sandra Cheseldine
Chair
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## Independent auditors’ report
## to the members of
## Wakefield District Citizens Advice Bureaux
We have audited the financial statements of Wakefield District Citizens Advice Bureaus (the ‘charitable company’) for the year ended 31 March 2021, which comprise the Statement of Financial Activities (including the income and expenditure account), the Balance Sheet, the Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2021, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the
11
## **Independent Auditor’s Report (continued)**
other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trustees’ report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the Trustees’ Annual Report and from the requirement to prepare a strategic report.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on page 10, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
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## **Independent Auditor’s Report (continued)**
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:
- enquiry of management and those charged with governance around actual and potential litigation and claims.
- enquiry of the charity's staff, management and those charged with governance to identify any instances of non-compliance with laws and regulations.
- reviewing minutes of meetings of those charged with governance.
- reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
- auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-andguidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-foraudit.aspx. This description forms part of our auditor’s report.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Catherine Hall FCCA DChA Senior Statutory Auditor
## _for and on behalf of_
Slade & Cooper Limited Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG
Date:
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## Wakefield District Citizens Advice Bureaux
## Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2021
|Unrestricted
funds
Note
£
**Income from:**
Donations and legacies
3
545
Charitable activities:
4
289,069
5
5,796
Investments
6
4,048
**Total income**
**299,458**
**Expenditure on:**
Charitable activities:
7
269,335
**Total expenditure**
**269,335**
30,123
9
**30,123**
Transfer between funds
(38,495)
**Net movement in funds for the year**
**(8,372)**
**Reconciliation of funds**
Total funds brought forward
502,051
**Total funds carried forward**
**493,679**
Other trading activities
**Net income/(expenditure) before**
**net gains/(losses) on**
**investments**
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
4,248
712,501
1,314
-
**718,063**
752,393
**752,393**
(34,330)
**(34,330)**
38,495
**4,165**
2,929
**7,094**|Total funds
2021
£
4,793
1,001,570
7,110
4,048
**1,017,521**
1,021,728
**1,021,728**
(4,207)
**(4,207)**
-
**(4,207)**
504,980
**500,773**|Total funds
2020
£
1,415
835,488
7,908
3,354|
|---|---|---|---|
||||**848,165**|
||||850,818|
||||**850,818**|
||||(2,653)
**(2,653)**
-|
||||**(2,653)**
507,633|
||||**504,980**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## Wakefield District Citizens Advice Bureaux Company number 3229045
## Balance sheet as at 31 March 2021
||Note|2021|||2020||
|---|---|---|---|---|---|---|
|||£|£|£||£|
|**Fixed assets**|||||||
|Tangible assets|14||1,118|||2,236|
|**Total fixed assets**|||**1,118**|||**2,236**|
|**Current assets**|||||||
|Debtors|15|13,302||8,213|||
|Cash at bank and in hand|16|592,371||543,420|||
|**Total current assets**||**605,673**||**551,633**|||
|**Liabilities**|||||||
|Creditors: amounts falling|||||||
|due in less than one year|17|(106,018)||(48,889)|||
|**Net current assets**|||**499,655**|||**502,744**|
|**Total assets less current liabilities**|||500,773|||504,980|
|**Net assets**|||**500,773**|||**504,980**|
|**The funds of the charity:**|||||||
|Restricted income funds|19||7,094|||2,929|
|Unrestricted income funds|20||493,679|||502,051|
|**Total charity funds**|||**500,773**|||**504,980**|
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The notes on pages 17 to 33 form part of these accounts.
Approved by the trustees on_______________2021 and signed on their behalf by:
Sandra Cheseldine (Chair)
Nigel Brook (Treasurer)
15
## Wakefield District Citizens Advice Bureaux
## Statement of Cash Flows for the year ending 31 March 2021
|Note
2021
£
**Cash provided by/(used in) operating activities**
23
**44,903**
_Cash flows from investing activities:_
Dividends, interest, and rents from investments
4,048
Purchase of tangible fixed assets
-
**Cash provided by/(used in) investing activities**
**4,048**
48,951
Cash and cash equivalents at the beginning of the year
543,420
**Cash and cash equivalents at the end of the year**
**592,371**
Increase/(decrease) in cash and cash
equivalents in the year|2020
£
**23,669**|
|---|---|
||3,354
(3,354)|
||**-**|
||23,669
519,751|
||**543,420**|
16
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2021
## **1 Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.
Wakefield District Citizens Advice Bureaux meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
The trustees have made no key judgments which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
## **c Prior period error**
The trustees have discovered that the CitA MaPSDAP grant has been incorrectly disclosed in the accounts in previous years as unrestricted funding.
Within the charity's accounting package and management accounts, the income and expenditure has always been identified as restricted and the accounting records show that the funding has always been fully spent. The trustees are therefore able to confirm that the correction of this error and the restatement of the relevant income and expenditure has no impact on the reserves of the charity.
17
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2021 (continued)
## **d Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
## **e Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **f Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
18
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2021 (continued)
## **g Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## **h Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.
- Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **i Allocation of support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are by staff time.
## **j Operating leases**
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## **k Tangible fixed assets**
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Computer Equipment 33%
19
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2021 (continued)
## **l Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **m Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **n Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **o Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **p Pensions**
Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in the notes to the accounts. There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note Ih.
## **2 Legal status of the charity**
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
20
Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2021 (continued)
## **3 Income from donations and legacies**
|**Current reporting period**
Donations
Gift aid
CitA - Covid equipment
**Total**
**_Previous reporting period_**
_Donations_
_Gift aid_
**_Total_**|Unrestricted
£
95
450
-
545
_Unrestricted_
_£_
_900_
_515_
_1,415_|Restricted
£
-
-
4,248
4,248
_Restricted_
_£_
_-_
_-_
_-_|Total 2021
£
95
450
4,248|
|---|---|---|---|
||||4,793|
||||_Total 2020_
_£_
_900_
_515_|
||||_1,415_|
21
## Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2021 (continued)
## **4 Income from charitable activities**
|**Current reporting period**
WMDC
CitA MaPSDAP
Normanton Town Council
Featherstone Town Council
South Elmsall Town Council
Upton & North Elmsall Parish Council
South Kirkby & Moorthorpe Town Council
Hemsworth Town Council
Help to Claim
CitA - Powercare
ESF - PEAT
WMDC Recovery Board
National Lottery Community Fund
Resilience Fund
Help at the Hubs
NOVA - Warwick MH
NOVA - Livewell
**Total**
**_Previous reporting period_**
_WMDC_
_CitA MAS DAP_
_Normanton Town Council_
_Featherstone Town Council_
_South Elmsall Town Council_
_Upton & North Elmsall Parish Council_
_South Kirkby & Moorthorpe Town Council_
_Havercroft & Ryhill_
_Hemsworth Town Council_
_Help to Claim_
_ESF - PEAT_
**_Total_**|Unrestricted
Restricted
£
£
282,150
-
-
218,896
-
3,200
-
3,000
-
2,250
-
3,000
-
3,000
-
2,000
-
324,236
-
15,406
-
38,393
6,919
-
-
33,815
-
18,969
-
28,336
-
10,000
-
8,000
289,069
712,501
_Unrestricted_
_Restricted_
_£_
_£_
_282,150_
_-_
_206,448_
_-_
_3,000_
_-_
_3,000_
_-_
_3,000_
_-_
_3,000_
_-_
_3,000_
_-_
_3,000_
_-_
_2,250_
_-_
_311,307_
_-_
_15,333_
_282,150_
_553,338_
_as restated_|Total 2021
£
282,150
218,896
3,200
3,000
2,250
3,000
3,000
2,000
324,236
15,406
38,393
6,919
33,815
18,969
28,336
10,000
8,000|
|---|---|---|
|||1,001,570|
|||_Total 2020_
_£_
_282,150_
_206,448_
_3,000_
_3,000_
_3,000_
_3,000_
_3,000_
_3,000_
_2,250_
_311,307_
_15,333_|
|||_835,488_|
22
## Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2021 (continued)
|**5**
**Income from other trading activities**
Unrestricted
£
Room Hire
5,456
Other income
340
5,796
**_Previous reporting period_**
_Unrestricted_
_£_
_Room Hire_
_5,456_
_Other income_
_1,117_
_6,573_|Restricted
£
-
1,314
1,314
_Restricted_
_£_
_-_
_1,335_
_1,335_|2021
£
5,456
1,654|
|---|---|---|
|||7,110|
|||_2020_
_£_
_5,456_
_2,452_|
|||_7,908_|
## **6 Investment income**
|Income from bank deposits|2021
£
4,048
4,048|2020
£
3,354|
|---|---|---|
|||3,354|
All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.
23
Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2021 (continued)
## **7 Analysis of expenditure on charitable activities**
|**Current reporting period**
Staff costs
Other staff costs
**_Previous reporting period_**
_Staff costs_
_Other staff costs_
_Project delivery costs_
Restricted expenditure
Unrestricted expenditure
_Governance costs_
_(see note 8)_
_Support costs (see_
_note 8)_
Governance costs
(see note 8)
Support costs (see
note 8)|£
910,608
2,452
12,892
95,777
1,021,729
_£_
_731,456_
_4,652_
_8,328_
_13,013_
_93,369_
_850,818_
2021
£
752,393
269,335
1,021,728|Total 2021
£
910,608
2,452
12,892
95,776|
|---|---|---|
|||1,021,728|
|||_Total 2020_
_£_
_731,456_
_4,652_
_8,328_
_13,013_
_93,369_|
|||_850,818_|
|||As restated
2020
£
554,365
296,453|
|||850,818|
24
Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2021 (continued)
## **8 Analysis of governance and support costs**
|**Current reporting period**
Basis of
apportionment
Other staff costs
Premises costs
Office costs
Administration costs
Depreciation
Audit fees
Governance
Governance
Legal and professional
Governance
**_Previous reporting period_**
_Basis of_
_apportionment_
_Other staff costs_
_Premises costs_
_Office costs_
_Administration costs_
_Governance_
_Accountancy services_
_Governance_
_Meetings_
_Governance_
_Legal and professional_
_Governance_
_Affiliation Costs & CitA_
_information_
Affiliation Costs & CitA|Support
£
1,756
48,945
41,917
2,040
1,118
-
-
-
95,776
_Support_
_£_
_4,912_
_39,080_
_47,095_
_2,282_
_-_
_-_
_-_
_-_
_93,369_|Governance
£
-
-
-
-
-
3,461
8,792
639
12,892
_Governance_
_£_
_-_
_-_
_-_
_8,792_
_3,173_
_412_
_636_
_13,013_|_Total 2021_
£
1,756
48,945
41,917
2,040
1,118
3,461
8,792
639|
|---|---|---|---|
||||108,668|
||||_Total 2020_
_£_
_4,912_
_39,080_
_47,095_
_2,282_
_8,792_
_3,173_
_412_
_636_|
||||_106,382_|
25
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2021 (continued)
## **9 Net income/(expenditure) for the year**
|This is stated after charging/(crediting):
Depreciation
Operating lease rentals:
Other
Auditor's remuneration - audit fees
**Staff costs**
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Accrued holiday pay
**Allocated as follows:**
Charitable activities
Independent examiner's fee|2021
£
1,118
800
4,200
-
2021
£
781,512
66,906
25,144
37,046
910,608
910,608
910,608|2020
£
1,118
800
-
3,173|
|---|---|---|
|||2020
£
653,594
56,313
21,549
-|
|||731,456|
|||731,456|
|||731,456|
## **10 Staff costs**
No employees has employee benefits in excess of £60,000 (2020: Nil).
The average number of staff employed during the period was 34 (2020: 26). The average full time equivalent number of staff employed during the period was 30 (2020: 26).
The key management personnel of the charity comprise the trustees and the Chief Executive Officer and Senior Management Team. The total employee benefits of the key management personnel of the charity were £156,319 (2020: £101,844). The management team was restructured between 2020 and 2021 and went from 2.5 to 4 FTE posts.
26
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2021 (continued)
## **11 Trustee remuneration and expenses, and related party transactions**
Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil).
No members of the management committee received travel and subsistence expenses during the year of £Nil (2020:£Nil).
Aggregate donations from related parties were £Nil (2020: £Nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil).
## **12 Government grants**
The government grants recognised in the accounts were as follows:
|WMDC
Normanton Town Council
Featherstone Town Council
South Elmsall Town Council
Upton & North Elmsall Parish Council
South Kirkby & Moorthorpe Town Council
Hemsworth Town Council
Havercroft & Ryhill|2021
£
317,405
3,200
3,000
2,250
3,000
3,000
2,000
-
333,855|2020
£
282,150
3,000
3,000
3,000
3,000
3,000
2,250
3,000|
|---|---|---|
|||302,400|
There were no unfulfilled conditions and contingencies attaching to the grants.
## **13 Corporation tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
27
Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2021 (continued)
## **14 Fixed assets: tangible assets**
|**Cost**
Additions
Disposals
**Depreciation**
Charge for the year
Disposals
**Net book value**
**Debtors**
Trade debtors
Other debtors
Prepayments and accrued income
At 1 April 2020
At 31 March 2021
At 1 April 2020
At 31 March 2021
At 31 March 2021
_At 31 March 2020_|Fixtures &
equipment
£
114,008
-
-
114,008
114,008
-
-
114,008
-
_-_
2021
£
13,069
233
-
13,302|Computer
equipment
£
8,123
-
-
8,123
5,887
1,118
-
7,005
1,118
_2,236_
2020
£
267
174
7,772
8,213|£
122,131
-
-
Total|
|---|---|---|---|
||||122,131|
||||119,895
1,118
-|
||||121,013|
||||1,118|
||||_2,236_|
|||||
## **15 Debtors**
28
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2021 (continued)
|**16**
**Cash at bank and in hand**
2021
£
Cash at bank and on hand
592,371
592,371
**17**
**Creditors: amounts falling due within one year**
2021
£
Redundancy liability
4,652
Trade creditors
22,793
Short term compensated absences (holiday pay)
37,046
Other creditors and accruals
31,053
Deferred income
10,474
106,018
**18**
**Deferred income**
2021
£
Deferred grant brought forward
18,000
Grant received
10,474
Released to income from charitable activities
(18,000)
Deferred grant carried forward
10,474|2020
£
543,420|
|---|---|
||543,420|
||2020
£
4,652
22,730
-
3,507
18,000|
||48,889|
||2020
£
-
18,000
-|
||18,000|
29
Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2021 (continued)
## **19 Analysis of movements in restricted funds**
|Total
As restated
_Outreach_
_Help to Claim_
_PEAT_
_Total_
Resilience Fund
Help at the Hubs
CitA - Powercare
NOVA - Warwick
MH
_NOVA Small_
_Grants_
**Current reporting**
**period**
Outreaches
National Lottery
Help to claim
ESF/WMDC -
PEAT
NOVA Livewell
**_Previous reporting_**
**_period_**
CitA - Covid
Equipment
_CitA - MaPSDAP_
CitA - MaPSDAP|Balance at
1 April
2020
£
-
-
2,892
37
-
-
-
-
-
-
-
2,929
_Balance at_
_1 April_
_2019_
_£_
_-_
_293_
_1,047_
_-_
_-_
_1,340_
|Income
£
16,450
33,815
325,549
38,394
8,000
18,969
28,336
15,406
10,000
218,896
4,248
718,063
_Income_
_£_
_20,250_
_-_
_312,642_
_206,448_
_15,333_
_554,673_|Expenditure
£
(16,450)
(33,815)
(325,032)
(76,926)
(8,000)
(18,969)
(24,781)
(13,181)
(10,000)
(222,339)
(2,900)
(752,393)
_Expenditure_
_£_
_(20,250)_
_(293)_
_(310,797)_
_(206,448)_
_(15,296)_
_(553,084)_|Transfers
£
-
-
-
38,495
-
-
-
-
-
-
-
38,495
_Transfers_
_£_
_-_
_-_
_-_
_-_
_-_
_-_|Balance at
31 March
2021
£
-
-
3,409
-
-
-
3,555
2,225
-
(3,443)
1,348|
|---|---|---|---|---|---|
||||||7,094|
||||||_Balance at_
_31 March_
_2020_
_£_
_-_
_-_
_2,892_
_-_
_37_|
||||||_2,929_|
30
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2021 (continued)
## **Name of restricted fund Description, nature and purposes of the fund**
Outreaches Normanton Town council, Featherstone Town Council, South Elmsall, Upton & North Elmsall Parish Council and South Kirkby and Moorthorpe Parish Council make contributions of £3,000 each to be used as a contribution to the funding of outreach services in these locations. National Lottery To fund 4 new "Help at the Hub (HATH)" outreach services and additional HATH outreaches up to November 2022. Help to claim Funding provided to set up the Help to Claim service ESF - PEAT Outreaches in ESF identified areas. ESF income matched with WMDC Generalist money. NOVA Livewell To fund training activities Resilience Fund To fund COVID safe office measures. Help at the Hubs To fund additional outreach services. CitA - Powercare To fund energy debt advice in West Yorkshire via Leeds Citizens Advice, subcontracted to CAWD for Wakefield activity. NOVA - Warwick MH To fund a weekly outreach at the Warwick Estate. CitA - MaPSDAP To provide the Money & Pensions debt advice project. CitA - Covid To provide equipment for home working. equipment
## **20 Analysis of movement in unrestricted funds**
|**Current reporting**
**period**
General fund
**_Previous reporting_**
**_period_**
_General fund_|Balance
at 1 April
2020
£
502,051
502,051
_Balance_
_at 1 April_
_2019_
_£_
_506,293_
_506,293_
|Income
£
299,458
299,458
_Income_
_£_
_499,940_
_499,940_|Expenditure
£
(269,335)
(269,335)
_Expenditure_
_£_
_(504,182)_
_(504,182)_|Transfers
£
(38,495)
(38,495)
_Transfers_
_£_
_-_
_-_|As at 31
March 2021
£
493,679|
|---|---|---|---|---|---|
||||||493,679|
||||||_As at 31_
_March_
_2020_
_£_
_502,051_|
||||||_502,051_|
**Name of unrestricted fund Description, nature and purposes of the fund** General fund The free reserves after allowing for all designated funds
31
Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2021 (continued)
## **21 Analysis of net assets between funds**
|**Current reporting period**
Tangible fixed assets
Net current assets/(liabilities)
Total
**_Previous reporting period_**
_Tangible fixed assets_
_Net current assets/(liabilities)_
_Total_|General
fund
£
1,118
492,561
493,679
_General_
_fund_
_£_
_2,236_
_499,815_
_502,051_|Designated
funds
£
-
-
-
_Designated_
_funds_
_£_
_-_
_-_
_-_|Restricted
funds
£
-
7,094
7,094
_Restricted_
_funds_
_£_
_-_
_2,929_
_2,929_|Total
£
1,118
499,655|
|---|---|---|---|---|
|||||500,773|
|||||_Total_
_£_
_2,236_
_502,744_|
|||||_504,980_|
## **22 Operating lease commitments**
The charity's total future minimum lease payments under non-cancellable operating leases is as
|Less than one year
One to five years|2021
2020
£
£
-
22,473
-
-
-
22,473
Property|2021
2020
£
£
800
800
1,000
1,800
1,800
2,600
Equipment|2021
2020
£
£
800
800
1,000
1,800
1,800
2,600
Equipment|
|---|---|---|---|
||||2,600|
32
Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2021 (continued)
## **23 Reconciliation of net movement in funds to net cash flow from operating activities**
|**Net income/(expenditure) for the year**
**Adjustments for:**
Depreciation charge
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash provided by/(used in) operating**|2021
£
(4,207)
1,118
(4,048)
(5,089)
57,129
44,903|2020
£
(2,653)
1,118
(3,354)
(5,042)
33,600|
|---|---|---|
|||23,669|
33