OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Company number: 03229045 Charity Number: 1058086

Wakefield District Citizens Advice Bureaux

Report and financial statements For the year ended 31[st] March 2023

Wakefield District Citizens Advice Bureaux

Reference and administrative information

for the year ended 31[st] March 2023

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 O.M. Rowley (resigned May 2022) R.P. Smitten H. Warriner L. Smith-Connell C. Whittaker (appointed September 2022)

Key management Simon Topham Chief Executive Officer and Company Secretary personnel Mandy Larder Deputy Chief Executive Officer 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

Independent Catherine Hall FCCA DChA Slade & Cooper Limited examiner Beehive Mill, Jersey St, Ancoats, Manchester, M4 6JG

1

Wakefield District Citizens Advice Bureaux Trustees’ annual report

for the year ended 31[st] March 2023

The trustees present their report and the audited financial statements for the year ended 31[st] March 2023. 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.

The year April 2022 to March 2023 has been a period of transition for Citizens Advice Wakefield District (CAWD) and for the wider world.

In this period, the country and the world finally moved on from most COVID ‘lockdown’ restrictions. At CAWD we had already learned to live with the pandemic restrictions and operated many face-to-face services due to careful safety measures being put in place. By April 2022 the last restrictions were removed and normal service resumed but now for us at ever more locations around the district.

As well as the main office in King Street, we are now at 25 locations across the district including a 4- day a week drop-in office at Pinderfields Hospital.

Our organisation has also managed a financial transition. In March 2022 our local contract to deliver the Help to Claim (HTC) service in Wakefield ended due to national changes and overnight we lost one third of our annual income. The impact was huge and we started the new financial year planning a restructure that would have involved job losses and cut backs.

2

Wakefield District Citizens Advice Bureaux Trustees’ annual report

for the year ended 31[st] March 2023

The whole team rallied, with Service Managers offering voluntary reductions in hours and a voluntary redundancy. As it transpired over the following months, the scale of cut-backs could be reduced due to securing funds for a number of new projects, including the Financial Capability Project and outreach projects with Mid Yorkshire NHS Hospitals Trust and the Trussell Trust. By the summer of 2022, the ‘Restructure Plan’ was suspended and then cancelled pending the new projects being agreed and commencing.

At the outset the Trustees had set aside a substantial sum from free reserves to manage this transition and to reduce the scale of cut-backs required. As it turned out, although reserves were still used to fund the period between HTC ending and new projects starting later in the financial year, the actual deficit amount (and reserves used) was substantially lower than allowed for. This was due to careful financial management and the gradual addition of further new funds (including from the aforementioned Mid Yorks NHS Trust and Trussell Trust), including for the Financial Capability Project, the Mental Health and Live Well funding from Nova.

These circumstances account for our overall income in 2022/23 being much lower than in the year before but now with all the new services up and running our income will go back to similar levels as in the previous two years – despite the absence of £330k of annual income associated with ‘Help to Claim’.

A rather sad transition we have had to cope with in the past 12-months has been the transition out of a damaged economy during the COVID period into a full scale ‘cost of living crisis’ (caused amongst other factors by the impacts of the Russian invasion of Ukraine in February 2022). Having not fully recovered from the economic impacts of the pandemic, this has sadly plunged many local residents into poverty caused by inflation and an energy crisis and into debt caused by rising interest rates. Our services must be ready to fully support our communities in the challenging years to come.

The other notable transition in this period has been the diversification of work due to the new project funding. As noted, this includes offering drop-in and appointment generalist services at Pinderfields Hospital, three mental health service outreaches and in two branches of Yorkshire Building Society. We have started working within three Food Banks at Knottingley, Normanton and Pontefract with funding for generalist and debt advice from the Trussell Trust.

For many years we have been funded and supported by Wakefield Metropolitan District Council (WMDC) and in the past three years their support has generously increased despite the difficult financial circumstances impacting on local government. Not only have WMDC continued to fund the Specialist Benefits position but added to our income by agreeing to fund the Financial Capability Project from July 22 to June 23, with £90,000 of funding.

In the 22/23 financial year, CAWD has been heavily involved in the work of the Residents First Group (RFG) a partnership board including Wakefield Metropolitan District Council, Wakefield District Housing, Nova, Department for Work and Pensions and local VCSE organisations. This resulted in the establishment of ‘Help at the Hubs’ and we are funded by RFG to operate outreach advice services in 9 ‘Help at the Hub’ venues across the district and we have played a key role in a series of ‘Benefit Campaign’ events resulting in hundreds of thousands of pounds of benefits income secured for local residents.

The continuing transition to more diverse services and sources of funding is a key theme of our new Business Plan 2023/26 agreed by the Trustees in March 2023. The key themes of this plan are:

.

3

Wakefield District Citizens Advice Bureaux Trustees’ annual report

for the year ended 31[st] March 2023

It has certainly been a busy year and we have achieved a major transition out of a period of uncertainty and instability (caused by COVID and financial changes). But change will not cease. Our new Business Plan includes some stretching targets and a move to a new building will be a huge project. The next few years will see us work closely with key partners including Mayor of West Yorkshire, Tracy Brabin, The RFG, WMDC Public Health, Mid Yorkshire NHS Hospitals Trust, The Trussell Trust, Nova and National Citizens Advice to constantly enhance and improve our services for our communities in what will continue to be challenging times.

Generalist Service

The Generalist Service offers ‘assessments’, signposting and information, and ‘full’ advice across a broad range of issues, either by telephone (Adviceline), in person at our offices in King Street and Pinderfields Hospital or at a variety of outreach locations and via email.

In 2022/23, 5,802 clients were helped by the Generalist service. This is made up of:

Issues: 6,960 (one client appointment may consider a number of different issues, for example benefits and housing. These are recorded as separate ‘issues’).

Money and Pensions Service (MaPS) Debt Advice

The MaPS National Debt Advice Service is delivered by CAWD in Wakefield District and is funded by MaPS, via sub-contract with National Citizens Advice to provide an FCA regulated Debt advice service.

In 22/23 1,679 clients received debt advice (140% of the annual MaPS target). These clients presented 5,330 issues and total amount of debt dealt with was £3,533,013. There were financial gains for clients of £72,079 and £336,290 of debts written off.

Outreaches

In 2022/23 3,418, clients were helped by outreach services.

There was a financial outcome and gain of £1,140,541 for clients at the outreaches.

In the financial year, Featherstone, South Elmsall, Hemsworth and South Kirkby & Moorthorpe Town Councils provided 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 22/23.

In the financial year, funding was received from WMDC Residents Recovery Group for the project ‘Help at the Hubs’. Help at the Hub funded outreaches at St.Swithin’s Eastmoor, St.Georges Lupset, St. Giles Pontefract, St.Mary’s Pontefract, Castleford Heritage Centre, Ossett Town Hall (up to November 2022, thereafter moving to Ossett War Memorial Hall and Cluntergate Centre), 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 received funding via Nova Live Well Small Grants.

Two outreaches were operated in 22/23 at Yorkshire Building Society branches in Wakefield and Castleford, funded by the Yorkshire Building Society via national Citizens Advice.

Kirklees Citizens Advice and Law Centre continue to operate a Pensionwise Service from King Street.

4

Wakefield District Citizens Advice Bureaux Trustees’ annual report

for the year ended 31[st] March 2023

Volunteers

As of 31[st] of March 2023 we had 34 volunteers:

At the time of writing this report (August 23) we have 39 volunteers in various roles.

Reception 2
Assessor 13
Generalist Adviser 5
Assessor & Generalist Adviser 5
Disability Benefits Adviser 2
Assessor & Disability Benefits Adviser 1
Email Assessor 1
Receptionist & Assessor 1
Trustees 9

Quality of Advice (QAA)

QAA procedures we have in place allow us to monitor both the quality of the advice and the progress of a case including the client journey and compliance against data protection and case recording requirements.

By implementing national procedures, which are a membership requirement of all Local Citizen Advice offices, it helps Citizens Advice as a national organisation, understand and monitor consistencies across the network in England and Wales.

Monitoring of quality is a membership requirement but also prescribed by our funders.

Citizens Advice Wakefield District has various mechanisms in place to monitor quality across the whole of the service.

Quality of Advice – Sample Set (all services except Debt)

77 cases were randomly selected from our Case Management System (Case Book) for checking under our Sample Set process.

Assessment was carried out by a team of internal ‘reviewers’ and scored against prescribed quality criteria for both client outcome and case administration. The scores of these assessments were then reported to Citizens Advice on a monthly basis as Key Performance Indicator One (KPI 1).

5

Wakefield District Citizens Advice Bureaux Trustees’ annual report

for the year ended 31[st] March 2023

12 of these cases were randomly selected for consistency checking by the national Quality Team, against the same prescribed quality criteria Key Performance Indicator Two (KPI 2).

RAYG Rating
KPI 1 Client Outcome 88% Green
Administration of Case 97% Green
RAYG Rating
KPI 2 Client Outcome 92% Green
AdministrationofCase 100% Green

Random selection of cases cover all advice issues (except debt) and levels of service; the charts below give some examples of RAYG ratings in specific advice area.

Advice issue KPI: Client
Outcome		 RAYG Rating
Benefits and tax credits 93% Green
Employment 100% Green
Utilities and Communication 100% Green
Relationship and Family 100% Green
Housing 75% Yellow

– Debt Quality of Advice Independent File Reviews

Our debt advice service is funded by the Money and Pensions Service (MaPS) and regulated by the Financial Conduct Authority (FCA). For the purposes of quality, debt advice is measured against various prescribed criteria.

MaPS standards: the standards set out at a high level, the quality and performance required by services delivering commissioned debt services . These standards cover service delivery, practitioner led advice and guidance, delivery channels, professional standards*, specialist delivery, communication, complaints management, assurance and monitoring, data recording and performance management.

*all debt advisers delivering regulated advice must be accredited to the specific level they deliver that service (i.e. advice/casework or specialist level).

FCA Regulation: debt advice within the not-for-profit sector is regulated. All debt advisers have to have full regard for the regulatory requirement in providing debt advice as prescribed in the Consumer Credit Sourcebook section 8 (CONC 8).

33 Independent File Reviews (IFR’s) were carried out, randomly selected from closed cases. ( detailed/casework level ).

We also had staffing changes and took on a trainee to post where 100% of Debt Assessments ( information level ) were checked carried out alongside the IFR’s for experienced debt advisers.

6

Wakefield District Citizens Advice Bureaux Trustees’ annual report

for the year ended 31[st] March 2023

RAYG Rating
KPI 1 QAA- Independent File Reviews 96% Green
KPI 2 QAA – Consistency Check (Citizens
Advice national Debt Quality Team)		 nil point
variance		 Green

– Benefits Quality of Advice (casework) Independent File Reviews

From January 2023, we bought in outside specialist benefits quality checking through Bradford CA. The specialist benefits supervisor carries out two Independent File Reviews each month. 6 Independent File Reviews (IFR’s) have been carried out up to March 2023.

All quality monitoring and processes in place across all services are align with our Advice Quality Standard (AQS) as per our membership requirement.

Research and Campaigns

Research and campaigning is a twin aim of our service and as a service, we hold a huge amount of data and insight about the problems our clients and their wider communities face. As an organisation, we use this data and insight to do several things:

Evidence Forms . Across all services’ we have submitted 136 evidence forms to national office highlighting unfair practice and poor administration/service.

Financial review

Wakefield Metropolitan District Council continue to generously support CAWD. The core General Grant is £366,654 per annum (including £33,000 non-recurring funding of a Specialist Benefits position and £20,000 non-recurring funding of an Adviser Apprentice position) and in addition CAWD has been granted £76,800 per annum to provide services in ‘Help at the Hub’ and £90,000 in July 2022 to operate a Financial Capability service.

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.

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.

7

Wakefield District Citizens Advice Bureaux Trustees’ annual report

for the year ended 31[st] March 2023

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 2023, the Emergency Contingency Fund (which is part of unrestricted reserves) stood at £333,447, in line with the policy of six-month costs coverage. The General Unrestricted Fund stood at £146,746 as of the end of March.

Plans for the future

The Trustee produced a new three-year Business Plan, in March 2023. The key objectives of the plan are:

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.

8

Wakefield District Citizens Advice Bureaux Trustees’ annual report

for the year ended 31[st] March 2023

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’.

CAWD works closely with Wakefield District Metropolitan Council and staff sit on a number of partnership boards run by WMDC including the Health & Wellbeing Board, the Recovery Board (Residents First Group) 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.

9

Wakefield District Citizens Advice Bureaux Trustees’ annual report

for the year ended 31[st] March 2023

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.

10

Wakefield District Citizens Advice Bureaux Trustees’ annual report

for the year ended 31[st] March 2023

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:

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:

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.

The trustees’ annual report has been approved by the trustees on _____ and signed on their behalf by

Nigel Brook

Chair

11

Independent examiner’s report

to the trustees of

Wakefield District Citizens Advice Bureaux

I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] March 2023 which are set out on pages 13 to 32.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Catherine Hall FCCA DChA Slade & Cooper Limited Beehive Mill Jersey Street Manchester M4 6JG

Date:

12

Wakefield District Citizens Advice Bureaux

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
1,445
Charitable activities:
4
418,814
5
21,581
Investments
6
2,241
Total income
444,081
Expenditure on:
Charitable activities:
7
464,266
Total expenditure
464,266
(20,185)
9
(20,185)
Transfer between funds
474
Net movement in funds for the year
(19,711)
Reconciliation of funds
Total funds brought forward
499,904
Total funds carried forward
480,193
Other trading activities
Net income/(expenditure) before
net gains/(losses) on
investments
Net income/(expenditure) for
the year		 Restricted
funds
£
-
420,437
-
-
420,437
422,683
422,683
(2,246)
(2,246)
(474)
(2,720)
17,222
14,502		 Total funds
2023
£
1,445
839,251
21,581
2,241
864,518
886,949
886,949
(22,431)
(22,431)
-
(22,431)
517,126
494,695		 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

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

13

Wakefield District Citizens Advice Bureaux Company number 03229045

Balance sheet as at 31 March 2023

Note
£
£
Fixed assets
Tangible assets
14
-
Total fixed assets
-
Current assets
Debtors
15
43,774
Cash at bank and in hand
16
750,362
Total current assets
794,136
Liabilities
Creditors: amounts falling
due in less than one year
17
(299,441)
Net current assets
494,695
Total assets less current liabilities
494,695
Net assets
494,695
The funds of the charity:
Restricted income funds
19
14,502
Unrestricted income funds
20
480,193
Total charity funds
494,695
2023		 £
£
-
-
4,715
589,447
594,162
(77,036)
517,126
517,126
517,126
17,222
499,904
517,126
2022		 £
£
-
-
4,715
589,447
594,162
(77,036)
517,126
517,126
517,126
17,222
499,904
517,126
2022
-
517,126
517,126
517,126
17,222
499,904
517,126

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 16 to 32 form part of these accounts.

Approved by the trustees on___2023 and signed on their behalf by:

Nigel Brook (Chair)

Sandra Cheseldine (Treasurer)

14

Wakefield District Citizens Advice Bureaux

Statement of Cash Flows for the year ending 31 March 2023

Note
Cash provided by/(used in) operating activities
#
Cash flows from investing activities:
Dividends, interest, and rents from investments
Purchase of tangible fixed assets
Cash provided by/(used in) investing activities
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Increase/(decrease) in cash and cash
equivalents in the year		 2023
£
158,674
2,241
-
2,241
160,915
589,447
750,362		 2022
£
(4,245)
1,321
-
1,321
(2,924)
592,371
589,447

15

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023

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.

16

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (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.

17

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (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:

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%

18

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (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.

19

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (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
£
1,311
134
1,445
Unrestricted
£
267
45
312		 Restricted
£
-
-
-
Restricted
£
-
-
-
-		 Total 2023
£
1,311
134
1,445
Total 2022
£
267
45
-
312

20

4 Income from charitable activities

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (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
CAB - Yorkshire Building Society
WMDC Recovery Board
NOVA Live Well
Help at the Hubs
NOVA Mental Health
NOVA Kinsley & Fitzwilliam
Trussell Trust
Mid Yorks NHS Trust
WMDC Financial Capability
CAB Central
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
CAB - Yorkshire Building Society
WMDC Recovery Board
NOVA - Livewell
WMDC Kikstart
Help at the Hubs
Total		 Unrestricted
£
347,777
-
-
-
-
-
-
-
-
-
3,459
-
-
67,578
418,814
Unrestricted
£
335,150
-
-
-
-
-
-
-
-
-
-
10,378
-
-
-
345,528		 Restricted
£
-
210,829
-
6,705
3,000
3,500
3,500
3,500
762
20,025
-
8,000
72,401
20,000
8,000
31,043
27,824
1,348
420,437
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		 Total 2023
£
347,777
210,829
-
6,705
3,000
3,500
3,500
3,500
762
20,025
3,459
8,000
72,401
20,000
8,000
31,043
27,824
67,578
1,348
839,251
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

21

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (continued)

5 Income from other trading activities

5
Income from other trading activities
Room Hire
Other income
Previous reporting period
Room Hire
Other income
6
Investment income
Income from bank deposits		 Unrestricted
£
21,316
265
21,581
Unrestricted
£
18,456
31
18,487		 Restricted
£
-
-
Restricted
£
-
-		 2023
£
21,316
265
21,581
2022
£
18,456
31
18,487
2023
£
2,241
2,241		 2022
£
1,321
1,321

All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.

22

7 Analysis of expenditure on charitable activities

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (continued)

Current reporting period
Staff costs
Other staff costs
Other staff costs are negative due to the release of a redundancy provision.
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)		 £
765,754
14,388
14,179
92,628
886,949
£
929,810
(2,176)
-
17,914
81,656
1,027,204
2023
£
422,683
464,266
886,949		 Total 2023
£
765,754
14,388
14,179
92,628
886,949
Total 2022
£
929,810
(2,176)
-
17,914
81,656
1,027,204
2022
£
676,916
350,288
1,027,204

23

8 Analysis of governance and support costs

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (continued)

Current reporting period
Basis of
apportionment
Other staff costs
Premises costs
Office costs
Administration costs
Depreciation
Independent examination & accounts
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 information
Affiliation Costs & CitA information		 Support
£
3,739
39,284
42,637
6,968
-
-
-
-
92,628
Support
£
2,191
38,350
36,354
3,643
1,118
-
-
-
81,656		 Governance
£
-
-
-
-
-
2,012
7,725
4,442
14,179
Governance
£
-
-
-
-
-
6,550
8,446
2,918
17,914		 Total 2023
£
3,739
39,284
42,637
6,968
-
2,012
7,725
4,442
106,807
Total 2022
£
2,191
38,350
36,354
3,643
1,118
6,550
8,446
2,918
99,570

24

Wakefield District Citizens Advice Bureaux

9 Net income/(expenditure) for the year

Notes to the accounts for the year ended 31 March 2023 (continued)

This is stated after charging/(crediting): 2023 2022
£ £
Depreciation - 1,118
Loss/(profit) on disposal of fixed assets - -
Interest payable - -
Operating lease rentals:
Other 2,394 2,394
Independent examiner's / Auditor's remuneration 1,400 6,550

10 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		 2023
£
702,142
63,268
21,777
(21,433)
765,754
765,754
765,754		 2022
£
845,716
72,447
27,260
(15,613)
929,810
929,810
929,810

No employees has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 25.5 (2022: 33.3). The average full time equivalent number of staff employed during the period was 23.6 (2022: 29.4).

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 (2022: £156,319). The management team was restructured between 2020 and 2021 and went from 2.5 to 4 FTE posts.

25

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (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 (2022: Nil).

No members of the management committee received travel and subsistence expenses during the year of £Nil (2022:£Nil).

Aggregate donations from related parties were £Nil (2022: £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 (2022: 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		 2023
£
491,215
-
6,705
3,000
3,500
3,500
3,500
511,420		 2022
£
426,761
3,200
3,000
3,000
3,000
3,000
3,000
444,961

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.

26

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (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 31 March 2022
At 31 March 2023
At 1 April 2022
At 31 March 2023
At 1 April 2022
At 31 March 2023		 Fixtures &
equipment
£
114,008
-
-
114,008
114,008
-
-
114,008
-
-
2023
£
43,774
-
-
43,774		 Computer
equipment
£
8,123
-
-
8,123
8,123
-
-
8,123
-
-
2022
£
4,715
-
-
4,715		 £
122,131
-
-
Total
122,131
122,131
-
-
122,131
-
-

15 Debtors

27

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (continued)

16 Cash at bank and in hand

16
Cash at bank and in hand
Cash at bank and on hand
17
Creditors: amounts falling due within one year
Trade creditors
Short term compensated absences (holiday pay)
Other creditors and accruals
Deferred income
18
Deferred income
Deferred grant brought forward
Grant received
Released to income from charitable activities
Deferred grant carried forward		 2023
£
750,362
750,362
2023
£
41,046
-
1,680
256,715
299,441
2023
£
8,807
256,715
(8,807)
256,715		 2022
£
589,447
589,447
2022
£
42,256
21,433
4,540
8,807
77,036
2022
£
10,474
8,807
(10,474)
8,807

28

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (continued)

19 Analysis of movements in restricted funds

CAB Central
Total
Yorkshire Building
Total
CitA - Covid Equipment
Current reporting period
Mid Yorks NHS Trust
NOVA Kinsley & Fitz
NOVA Livewell
CitA - MaPSDAP
Help at the Hubs
Yorkshire Building Society
Trussell Trust
CitA - Covid Equipment
Previous reporting period
Help at the Hubs
Outreaches
Help to claim
NOVA Livewell
Resilience Fund
National Lottery
ESF/WMDC - PEAT
CitA - Powercare
Kickstart
CitA - MaPSDAP
NOVA LWW Training
NOVA Mental Health
Help to Claim
Outreaches		 Balance at
1 April
2022
£
-
-
400
-
-
9,849
9,299
-
(3,674)
1,348
17,222
Balance
at 1 April
2021
£
-
-
3,409
-
-
-
3,555
2,225
(3,443)
1,348
7,094		 Income
£
27,824
20,205
8,000
4,000
4,000
20,000
72,401
762
20,025
31,043
210,829
1,348
420,437
Income
£
18,200
325,299
-
4,000
-
73,668
11,625
24,000
7,565
213,552
677,909		 Expenditure
£
(26,457)
(20,205)
(8,440)
(4,415)
(3,852)
(19,733)
(77,458)
-
(18,740)
(34,307)
(206,380)
(1,348)
(1,348)
(422,683)
Expenditure
£
(18,200)
(336,984)
-
(3,600)
-
(67,374)
(14,709)
(14,701)
(7,565)
(213,783)
(676,916)		 Transfers
£
-
440
15
(148)
(19)
-
(762)
-
-
-
(474)
Transfers
£
-
-
8,276
-
-
-
-
859
-
-
9,135		 Balance at
31 March
2023
£
1,367
-
-
-
-
248
4,792
-
10,584
(3,264)
775
-
-
14,502
Balance at
31 March
2022
£
-
-
-
-
400
-
9,849
-
9,299
-
(3,674)
1,348
17,222

29

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (continued)

Name of restricted fund

Description, nature and purposes of the fund

Outreaches 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. NOVA Livewell To fund training activities Help at the Hubs To fund outreach services in 8 HATH venues CitA - MaPSDAP To provide the Money & Pensions debt advice project. The deficit on this fund will be covered by future funding. Mid Yorks NHS Trust To fund outreach at Pinderfields Hospital Re Trussell Trust To fund debt and generalist advice at three foodbanks Financial Capability To fund additional outreach services. Financial Capability (CitA) To fund specialist project

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
2022
Income
Expenditure
Transfers
£
£
£
£
499,904
444,081
(464,266)
474
499,904
444,081
(464,266)
474
Balance
at 1 April
2021
Income
Expenditure
Transfers
£
£
£
£
493,679
365,648
(350,288)
(9,135)
493,679
365,648
(350,288)
(9,135)
Description, nature and purposes of the fund
The free reserves after allowing for all designated funds		 As at 31
March 2023
£
480,193
480,193
As at 31
March 2022
£
499,904
499,904

30

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (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
£
-
480,193
480,193
General
fund
£
-
499,904
499,904		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
14,502
14,502
Restricted
funds
£
-
17,222
17,222		 Total
£
-
494,695
494,695
Total
£
-
517,126
517,126

22 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each

Less than one year
One to five years		 2023
2022
£
£
-
-
-
-
-
-
Property		 2023
2022
£
£
720
720
-
720
720
1,440
Equipment		 2023
2022
£
£
720
720
-
720
720
1,440
Equipment
1,440

31

Wakefield District Citizens Advice Bureaux

Notes to the accounts for the year ended 31 March 2023 (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 activities		 2023
£
(22,431)
-
(2,241)
(39,059)
222,405
158,674		 2022
£
16,353
1,118
(1,321)
8,587
(28,982)
(4,245)

32