Company number: 3229045 Charity Number: 1058086
## Wakefield District Citizens Advice Bureaux
Report and financial statements For the year ended 31[st] March 2022
## Wakefield District Citizens Advice Bureaux
Reference and administrative information
for the year ended 31[st] March 2022
**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 S. Cheseldine S. Harvey M Janiel J.L. Parker (resigned Oct. 2021) O.M. Rowley (resigned May 2022) L. Smith-Connell (appointed Jan. 21) R.P. Smitten H. Warriner **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 2022
The trustees present their report and the audited financial statements for the year ended 31[st] March 2022. 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 Bureau’s charitable purposes for the public benefit. For day to day purposes, Wakefield District Citizens Advice Bureau uses the name ‘Citizens Advice Wakefield District’ or CAWD.
2021/22 was, like the year before, dominated by the COVID crisis. By April 2021, lockdowns were ended but all public spaces had to put in place stringent measures to prevent transmission. Our office at King Street and all outreach venues were open to the public for drop-in and appointment services. To manage this Citizens Advice Wakefield District (CAWD) set up Perspex partitions between our staff/volunteers and the public. We implemented limitations on the numbers of clients in the Contact Centre and enforced ‘social distancing’. These measures allowed us to successfully and safely operate services near to normal as well as to staff a rota to support telephone, email and web- chat services. This is a credit to all in the organisation and it must be noted that we were one of the few third sector organisations in Wakefield District and one of the few Citizens Advice organisations in the country to maintain a large element of face to face services for clients throughout most of the year.
In November 2021 and at the start of the year in 2022 new restrictions to control the ‘Omicron variant’ again led to the closure of the King Street Contact Centre but outreach services maintained a full faceto-face service until once again after February 2022 the lockdown measures were relaxed.
There were also many successes including the expansion of the outreach service which has resulted in our face-to-face services being easily accessible for both drop-in and appointments at 19 venues spread
Wakefield District Citizens Advice Bureaux Trustees’ annual report
## for the year ended 31[st] March 2022
all across the district. The funding by CAWD of a Benefits Specialist and an Advice Apprentice have both been very successful. The Benefits Specialist has been instrumental in securing tens of thousands of pounds of back dated benefits for clients and the Apprentice has now become a fully qualified Generalist Adviser.
CAWD has also taken part in the WMDC/Residents Recovery Group ‘benefits campaign’ in October 2021. Held at 11 events around the district, this campaign helped almost 200 families secure £382,000 of income.
In 2021/22, 10,721 clients were helped with 31,530 problems across the service. We have broken these down into the following areas of service:
## Generalist Service
In 2021/22, 6,114 clients were helped by the Generalist service.
Full Advice Clients: 2,715 (39% of all clients had a disability or long-term health problem).
Issues: 13,305
Cases: 3,093
Information, signposting and ‘quick’ advice clients: 3,399
Wakefield Metropolitan District Council has maintained funding in 2021/22 for the generalist advice service at the same level as in previous years. The core funding agreement runs until November 2022 and includes increased funding (agreed in April 2021) to cover the employment of a Specialist Benefits Adviser and also to recruit a Kickstart apprentice adviser. Talks with WMDC are now under way to possibly extend core funding to November 2023 with the aim of allowing time for a longer term funding plan to be agreed.
In the year 21/22 the trustees agreed to allocate up to £57,000 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
1,839 clients received debt advice. These clients presented 5,209 issues generating 4,485 activities (information, advice, casework). 25% of clients presented with a disability or long-term health conditions. £159,600 of clients’ debts were written off.
## Help to Claim (HTC)
The HTC service with DWP via National Citizens Advice delivered Universal Credit help to 2,768 clients with 3,946 outcomes and an income gain for clients of £2,124,276.
## 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. Funding for this project ended in December 2021. From April 21 to the end of Dec 21, this project helped 81 clients and resulted in income gains of £5,026 and £21,262 of fuel debt dealt with.
## Outreaches
In 2021/22, 1,172 clients were helped by outreach services.
New Full Advice Clients: 994 (61% of all clients had a disability or long-term health problem).
Issues: 3,149
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
## for the year ended 31[st] March 2022
## Cases: 952
Activities: 1,552 (Total number of times ‘Full Clients’ have accessed service including return visits and appointments)
Information, signposting and ‘quick’ advice clients: 178
There was a financial outcome and gain of £96,379 for clients at the outreaches.
Normanton, Featherstone, South Elmsall, Hemsworth, South Kirkby & Moorthorpe Town Councils continue to make a financial contribution to the outreaches based at their premises, as does Upton & North Elmsall Parish Council. These outreaches were subsidised from our reserves during 21/22. Funding for Normanton will cease from 1[st] April 2022 and the remaining councils have agreed to continue funding of these outreaches. Featherstone have agreed to cover the full staff costs involved and has continued as a weekly service. The others have agreed a small increase to fund a fortnightly service.
Funding is received from WMDC Residents Recovery Group for the project ‘Help at the Hubs’. Help at the Hub funds outreaches at St.Swithin’s Eastmoor, St.Georges Lupset, St. Giles Pontefract, St.Mary’s Pontefract, Castleford Heritage Centre, Ossett Town Hall, Kellingley Club, Havercroft & Ryhill Community Learning Project, Westfield Centre South Elmsall and the Warwick Ahead Hub.
An outreach at Kinsley & Fitzwilliam Learning and Community Centre was funded out of reserves during 21/22, but from 1[st] April 2022 will receive funding via Nova Live Well Small Grants.
Two new outreaches were opened in 2021 at Yorkshire Building Society branches in Wakefield and Castleford, funded by YBS.
Kirklees Citizens Advice and Law Centre continue to operate a Pensionwise Service from King Street.
## Volunteers
Between April 21 and end of March 22 we recruited 18 new volunteers over 4 separate intakes. With the easing of Covid 19 restrictions, we were able to do much more of the training sessions in person at the Wakefield office.
In the year, 16 volunteers left the service (7 for personal reasons, 4 for paid work, 1 to study, 3 as a result of service changes and 1 moved area).
As of 31[st] of March 2022 we had 27 volunteers:
- 3 Receptionists
- 13 Assessors
- 3 Disability Benefits Assistants/Form fillers
- 8 Advisers
## Quality of Advice
An integral part of our service delivery and membership requirement. National CA reduced our checking requirements by 50% across 21/22 due to the ongoing lockdown/work restrictions. 66 cases were randomly selected from all core/outreach and HTC enquiries across 21/22. In addition in-house day-today case note checking, levels determined by competency of individual assessor/advisers, continued along the prescribed membership levels.
Through these checking mechanisms client outcome and case administration continued to be maintained to a high standard.
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
## for the year ended 31[st] March 2022
Our Key Performance Indicator (KPI) One – internal checking for client outcome achieved 86.4% and case administration 92.4%. Key Performance Indicator Two – National CA consistency checking for client outcome achieved 100% and case administration 91.7%. Both KPI’s giving a RAYG rating at Green for our Leadership Self- Assessment in Quality of Advice.
Quality and Debt Advice: as regulated advice, client outcome and case administration is checked through an Independent File Review (IFR) system prescribed by the Money and Pensions Service (MaPS) and Financial Conduct Authority (FCA). 96 IFR’s were carried out across 21/22, alongside a quarterly Debt Advice Peer Assessment (DAPA) and bi-monthly consistency checking by National CA Debt Quality Team. The KPI for Debt Advice for 21/22 achieved 80% +.
Quality and HTC service: 144 ‘DIP’ checks were undertaken on advice given under the HTC project (telephone and web chat service) in 21/22; as per contractual requirement the quality KPI of 85% + was achieved.
## Research and Campaigns
Research and campaigning is a twin aim of the service; no other organisation sees so many people with so many different kinds of problems and that gives us a unique insight into the challenges people are facing. Using this insight, we campaign for change so we can make a difference to not only those who do access our service but to the many who don’t.
In 21/22 our advisers submitted 75 ‘evidence forms’ to our national office for issues where action on a national level was being gathered and evidence requests made to local CA offices (such as issues around Universal Credit).
Throughout the year all staff had the opportunity to give their views on the panel surveys that are issued through national office and would ordinarily fall under our Leadership Self-Assessment (research and campaign), but suspended for this period due to services being affected by the ongoing pandemic. This is a mechanism to get an overview of specific issues affecting our clients (such as rising energy cost) and can often lead to national campaigning.
Another channel for our research and campaigning has been social media – Twitter. In 21/22, our follower numbers rose to 961. Campaigns that we have been involved in across the year include:
- #Keepthelifeline
- #Scamsawareness
- #Adviceathome
- #Greenandwise
- #StopHateStartsHere @ MyWakefield
- #Volunteerweek
We have also been involved in district wide Benefit Campaign events across the year.
## Beneficiaries of our services
In 2021/22, 10,721 clients were helped with 31,530 issues. 59% of clients were female, 41% male. 39% of clients experienced a disability or long-term health condition.
## **Financial review**
Wakefield Metropolitan District Council continue to generously support CAWD. The core General Grant is £335,000 per annum and in addition CAWD has been granted £68,000 per annum to provide services in ‘Help at the Hub’. The current General Grant runs to November 2022 but we continue to be in positive dialogue with council partners to agree plans for funding from that date. The Help at the Hub Grant has now been increased to £76,000 a year and extended to November 2023.
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
## for the year ended 31[st] March 2022
CAWD rents out two offices at the King Street building to a third party organisation, Ingeus, which works with the probation service. Ingeus has been granted a ‘licence to occupy’ and CAWD benefits from rental income of £15,600 per annum.
During this year CAWD has faced major financial upheaval due to the impact of the national recommissioning processes for both the MaPS funded Debt Advice Service and for the national Help to Claim Service (HTC). In our view, these processes have been unnecessarily disruptive and negative to CAWD and to the Citizens Advice service as a whole. The recommissioning of the Debt Advice service by MaPS at first offered us (and all local offices) a chance to bid for contracts involving very high levels of risk. The trustees declined to bid for this service under these circumstances. The whole process was then aborted by MaPS after causing huge uncertainty and distress. The current contracts were rolledover for 10-months and we await further developments.
We bid for but were unsuccessful in winning a contract to deliver HTC locally. Our team of HTC advisers were transferred under TUPE to Citizens Advice Leeds on 1[st] April and these services are now provided by large centralised providers without any face-to-face element. We are extremely concerned that the interests of clients requiring face-to-face support and the disruptive financial implications of such a massive change were not given sufficient weight in the government recommissioning process nor by National Citizens Advice.
As a result of the non-recommissioning of our HTC contract, towards the end of the financial year CAWD had to plan a major restructure process to reduce costs (as we go to press, the Restructure Plan is ‘paused’ pending confirmation of a number of new funded projects likely to be implemented in 2022/23 and thus able to have a decisive positive impact on the income of the organisation).
## Restricted Funding 2021/2022 Description of Use
- 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.
- WMDC Recovery Board. To fund ‘Help at the Hub (HATH)’ outreach services.
- Funding from Town and Parish Councils. To fund specific outreach services within their areas.
- Help to Claim: from DWP to National Citizens Advice and sub-contracted to CAWD in the 21/22 year to provide UC Help to Claim services
- MaPS National Debt Advice Service funding, via sub-contract with National Citizens advice to provide an FCA regulated Debt advice service.
## **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.
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
## for the year ended 31[st] March 2022
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 2022, total unrestricted funds were £499,904. The Emergency Contingency Fund (which is part of unrestricted reserves) stood at £330,683, in line with the policy of six-month costs coverage. The free reserves stood at £169,221 as of the end of March.
## **Plans for the future**
The Trustee updated the three-year Business Plan, in March 2022 and reviewed. 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.
Trustees aim to maintain excellent scores for Leadership Self-Assessment (LSA) and Quality of Advice (QAA).
## **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).
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
## for the year ended 31[st] March 2022
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’.
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.
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
for the year ended 31[st] March 2022
## **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 2022
## 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.
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Wakefield District Citizens Advice Bureaux Trustees’ annual report
for the year ended 31[st] March 2022
## 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 behalf by
Nigel Brook
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 2022, 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 2022, 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
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## **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 2022
|Unrestricted
funds
Note
£
**Income from:**
Donations and legacies
3
312
Charitable activities:
4
345,528
5
18,487
Investments
6
1,321
**Total income**
**365,648**
**Expenditure on:**
Charitable activities:
7
350,288
**Total expenditure**
**350,288**
15,360
9
**15,360**
Transfer between funds
(9,135)
**Net movement in funds for the year**
**6,225**
**Reconciliation of funds**
Total funds brought forward
493,679
**Total funds carried forward**
**499,904**
Other trading activities
**Net income/(expenditure) before**
**net gains/(losses) on**
**investments**
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
-
677,909
-
-
**677,909**
676,916
**676,916**
993
**993**
9,135
**10,128**
7,094
**17,222**|Total funds
2022
£
312
1,023,437
18,487
1,321
**1,043,557**
1,027,204
**1,027,204**
16,353
**16,353**
-
**16,353**
500,773
**517,126**|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**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
15
## Wakefield District Citizens Advice Bureaux Company number 3229045
## Balance sheet as at 31 March 2022
|Note
£
£
**Fixed assets**
Tangible assets
14
-
**Total fixed assets**
**-**
**Current assets**
Debtors
15
4,715
Cash at bank and in hand
16
589,447
**Total current assets**
**594,162**
**Liabilities**
Creditors: amounts falling
due in less than one year
17
(77,036)
**Net current assets**
**517,126**
**Total assets less current liabilities**
517,126
**Net assets**
**517,126**
**The funds of the charity:**
Restricted income funds
19
17,222
Unrestricted income funds
20
499,904
**Total charity funds**
**517,126**
2022|£
£
1,118
**1,118**
13,302
592,371
**605,673**
(106,018)
**499,655**
500,773
**500,773**
7,094
493,679
**500,773**
2021|£
£
1,118
**1,118**
13,302
592,371
**605,673**
(106,018)
**499,655**
500,773
**500,773**
7,094
493,679
**500,773**
2021|
|---|---|---|
|||**1,118**
**499,655**|
|||500,773|
|||**500,773**|
|||7,094
493,679|
|||**500,773**|
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 18 to 34 form part of these accounts.
Approved by the trustees on_______________2022 and signed on their behalf by:
Nigel Brook (Chair)
Sandra Cheseldine (Treasurer)
16
## Wakefield District Citizens Advice Bureaux
## Statement of Cash Flows for the year ending 31 March 2022
|Note
2022
£
**Cash provided by/(used in) operating activities**
#
**(4,245)**
_Cash flows from investing activities:_
Dividends, interest, and rents from investments
1,321
Purchase of tangible fixed assets
-
**Cash provided by/(used in) investing activities**
**1,321**
(2,924)
Cash and cash equivalents at the beginning of the year
592,371
**Cash and cash equivalents at the end of the year**
**589,447**
Increase/(decrease) in cash and cash
equivalents in the year|2021
£
**44,903**|
|---|---|
||4,048
-|
||**4,048**|
||48,951
543,420|
||**592,371**|
17
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022
## **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.
18
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (continued)
## **c 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.
## **d 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.
## **e 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.
19
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (continued)
## **f 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.
## **g 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.
## **h 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.
## **i 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.
## **j 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%
20
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (continued)
## **k 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.
## **l 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.
## **m 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.
## **n 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.
## **o 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.
21
Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **3 Income from donations and legacies**
|**Current reporting period**
Donations
Gift aid
**Total**
**_Previous reporting period_**
_Donations_
_Gift aid_
CitA - Covid equipment
**_Total_**|Unrestricted
£
267
45
312
_Unrestricted_
_£_
_95_
_450_
_545_|Restricted
£
-
-
-
_Restricted_
_£_
_-_
_-_
_4,248_
_4,248_|Total 2022
£
267
45|
|---|---|---|---|
||||312|
||||_Total 2021_
_£_
_95_
_450_
_4,248_|
||||_4,793_|
22
**4 Income from charitable activities**
## Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (continued)
|**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
CAB - Yorkshire Building Society
WMDC Recovery Board
NOVA Live Well
WMDC Kikstart
Help at the Hubs
**Total**
**_Previous 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_**|Unrestricted
£
335,150
-
-
-
-
-
-
-
-
-
-
10,378
-
-
-
345,528
_Unrestricted_
_£_
_282,150_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_6,919_
_-_
_-_
_-_
_-_
_-_
_289,069_|Restricted
£
-
213,552
3,200
3,000
3,000
3,000
3,000
3,000
325,299
11,625
24,000
4,000
7,565
73,668
677,909
_Restricted_
_£_
_-_
_218,896_
_3,200_
_3,000_
_2,250_
_3,000_
_3,000_
_2,000_
_324,236_
_15,406_
_38,393_
_-_
_33,815_
_18,969_
_28,336_
_10,000_
_8,000_
_712,501_|Total 2022
£
335,150
213,552
3,200
3,000
3,000
3,000
3,000
3,000
325,299
11,625
24,000
10,378
4,000
7,565
73,668|
|---|---|---|---|
||||1,023,437|
||||_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_|
23
## Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **5 Income from other trading activities**
|Room Hire
Other income
**_Previous reporting period_**
_Room Hire_
_Other income_
**Investment income**
Income from bank deposits|Unrestricted
£
18,456
31
18,487
_Unrestricted_
_£_
_5,456_
_340_
_5,796_|Restricted
£
-
-
_Restricted_
_£_
_-_
_1,314_
_1,314_|2022
£
18,456
31
18,487
_2021_
_£_
_5,456_
_1,654_
_7,110_
2022
£
1,321
1,321|2021
£
4,048|
|---|---|---|---|---|
|||||4,048|
## **6 Investment income**
All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.
24
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (continued)
## **7 Analysis of expenditure on charitable activities**
|**Current reporting period**
£
Staff costs
929,810
Other staff costs
(2,176)
17,914
81,656
1,027,204
Other staff costs are negative due to the release of a redundancy provision.
**_Previous reporting period_**
_£_
_Staff costs_
910,608
_Other staff costs_
2,452
_Project delivery costs_
_-_
_12,892_
_95,777_
_1,021,729_
2022
£
Restricted expenditure
676,916
Unrestricted expenditure
350,288
1,027,204
_Governance costs_
_(see note 8)_
_Support costs (see_
_note 8)_
Governance costs
(see note 8)
Support costs (see
note 8)|Total 2022
£
929,810
(2,176)
17,914
81,656|
|---|---|
||1,027,204|
||_Total 2021_
_£_
_910,608_
_2,452_
_-_
_12,892_
_95,776_|
||_1,021,728_|
||2021
£
752,393
269,335|
||1,021,728|
25
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (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_
Depreciation
Audit fees
_Governance_
_Governance_
Legal and professional
_Governance_
Affiliation Costs & CitA
Affiliation Costs & CitA|Support
£
2,191
38,350
36,354
3,643
1,118
-
-
-
81,656
_Support_
_£_
_1,756_
_48,945_
_41,917_
_2,040_
_1,118_
_-_
_-_
_-_
_95,776_|Governance
£
-
-
-
-
-
6,550
8,446
2,918
17,914
_Governance_
_£_
_-_
_-_
_-_
_-_
_3,461_
_8,792_
_639_
_12,892_|_Total 2022_
£
2,191
38,350
36,354
3,643
1,118
6,550
8,446
2,918|
|---|---|---|---|
||||99,570|
||||_Total 2021_
_£_
_1,756_
_48,945_
_41,917_
_2,040_
_1,118_
_3,461_
_8,792_
_639_|
||||_108,668_|
26
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (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|2022
£
1,118
2,394
6,550
2022
£
845,716
72,447
27,260
(15,613)
929,810
929,810
929,810|2021
£
1,118
800
4,200|
|---|---|---|
|||2021
£
781,512
66,906
25,144
37,046|
|||910,608|
|||910,608|
|||910,608|
## **10 Staff costs**
No employees has employee benefits in excess of £60,000 (2021: Nil).
The average number of staff employed during the period was 33.3 (2021: 34). The average full time equivalent number of staff employed during the period was 29.4 (2021: 30).
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 £173,913 (2021: £156,319). The management team was restructured between 2020 and 2021 and went from 2.5 to 4 FTE posts.
27
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (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 (2021: Nil).
No members of the management committee received travel and subsistence expenses during the year of £Nil (2021:£Nil).
Aggregate donations from related parties were £Nil (2021: £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 (2021: 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|2022
£
426,761
3,200
3,000
3,000
3,000
3,000
3,000
444,961|2021
£
317,405
3,200
3,000
2,250
3,000
3,000
2,000|
|---|---|---|
|||333,855|
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.
28
## Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **14 Fixed assets: tangible assets**
|**Cost**
Additions
Disposals
**Depreciation**
Charge for the year
Disposals
**Net book value**
**15**
**Debtors**
Trade debtors
Other debtors
Prepayments and accrued income
At 31 March 2022
At 1 April 2021
At 1 April 2021
_At 31 March 2021_
At 31 March 2022
At 31 March 2022|Fixtures &
equipment
£
114,008
-
-
114,008
114,008
-
-
114,008
-
_-_
2022
£
4,715
-
-
4,715|Computer
equipment
£
8,123
-
-
8,123
7,005
1,118
-
8,123
-
_1,118_
2021
£
13,069
233
-
13,302|£
122,131
-
-
Total|
|---|---|---|---|
||||122,131|
||||121,013
1,118
-|
||||122,131|
||||-|
||||_1,118_|
|||||
29
Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2022 (continued)
|**16**
**Cash at bank and in hand**
2022
£
Cash at bank and on hand
589,447
589,447
**17**
**Creditors: amounts falling due within one year**
2022
£
Redundancy liability
-
Trade creditors
42,256
Short term compensated absences (holiday pay)
21,433
Other creditors and accruals
4,540
Deferred income
8,807
77,036
**18**
**Deferred income**
2022
£
Deferred grant brought forward
10,474
Grant received
8,807
Released to income from charitable activities
(10,474)
Deferred grant carried forward
8,807|2021
£
592,371|
|---|---|
||592,371|
||2021
£
4,652
22,793
37,046
31,053
10,474|
||106,018|
||2021
£
18,000
10,474
(18,000)|
||10,474|
30
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (continued)
## **19 Analysis of movements in restricted funds**
|Total
_Total_
CitA - Covid
Equipment
CitA - MaPSDAP
Help at the Hubs
CitA - Powercare
Yorkshire Building
Society
Kickstart
_CitA - Covid_
**_Previous reporting_**
**_period_**
_Help at the Hubs_
_Outreaches_
_Help to claim_
_NOVA Livewell_
_Resilience Fund_
**Current reporting**
**period**
Outreaches
Help to claim
NOVA Livewell
_National Lottery_
_ESF/WMDC -_
_CitA - Powercare_
_NOVA - Warwick_
_CitA - MaPSDAP_|Balance at
1 April
2021
£
-
3,409
-
3,555
2,225
-
(3,443)
1,348
7,094
_Balance at_
_1 April_
_2020_
_£_
_-_
_-_
_2,892_
_37_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_2,929_
|Income
£
18,200
325,299
4,000
73,668
11,625
24,000
7,565
213,552
677,909
_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_|Expenditure
£
(18,200)
(336,984)
(3,600)
(67,374)
(14,709)
(14,701)
(7,565)
(213,783)
(676,916)
_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)_|Transfers
£
-
8,276
-
-
859
-
-
-
9,135
_Transfers_
_£_
_-_
_-_
_-_
_38,495_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_38,495_|Balance at
31 March
2022
£
-
-
400
9,849
-
9,299
-
(3,674)
1,348
17,222|
|---|---|---|---|---|---|
||||||_Balance at_
_31 March_
_2021_
_£_
_-_
_-_
_3,409_
_-_
_-_
_-_
_3,555_
_2,225_
_-_
_(3,443)_
_1,348_|
||||||_7,094_|
31
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (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 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. The deficit on this fund will be covered by future funding. CitA - Covid To provide equipment for home working. equipment
## **20 Analysis of movement in unrestricted funds**
|General fund
**Current reporting**
**period**
_General fund_
**Name of**
**unrestricted fund**
General fund
**_Previous reporting_**
**_period_**|Balance
at 1 April
2021
Income
Expenditure
Transfers
£
£
£
£
493,679
365,648
(350,288)
(9,135)
493,679
365,648
(350,288)
(9,135)
_Balance_
_at 1 April_
_2020_
_Income_
_Expenditure_
_Transfers_
_£_
_£_
_£_
_£_
_502,051_
_299,458_
_(269,335)_
_(38,495)_
_502,051_
_299,458_
_(269,335)_
_(38,495)_
**Description, nature and purposes of the fund**
The free reserves after allowing for all designated funds
|As at 31
March 2022
£
499,904|
|---|---|---|
|||499,904|
|||_As at 31_
_March_
_2021_
_£_
_493,679_|
|||_493,679_|
||||
32
Wakefield District Citizens Advice Bureaux
## Notes to the accounts for the year ended 31 March 2022 (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
£
-
499,904
499,904
_General_
_fund_
_£_
_1,118_
_492,561_
_493,679_|Designated
funds
£
-
-
-
_Designated_
_funds_
_£_
_-_
_-_
_-_|Restricted
funds
£
-
17,222
17,222
_Restricted_
_funds_
_£_
_-_
_7,094_
_7,094_|Total
£
-
517,126|
|---|---|---|---|---|
|||||517,126|
|||||_Total_
_£_
_1,118_
_499,655_|
|||||_500,773_|
## **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|2022
2021
£
£
-
-
-
-
-
-
Property|2022
2021
£
£
720
800
720
1,000
1,440
1,800
Equipment|2022
2021
£
£
720
800
720
1,000
1,440
1,800
Equipment|
|---|---|---|---|
||||1,800|
33
Wakefield District Citizens Advice Bureaux
Notes to the accounts for the year ended 31 March 2022 (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**|2022
£
16,353
1,118
(1,321)
8,587
(28,982)
(4,245)|2021
£
(4,207)
1,118
(4,048)
(5,089)
57,129|
|---|---|---|
|||44,903|
34