Ashford Borough Citizens Advice Providing Free Advice Makes Society Annual Report 2020/2021
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Confidential Impartial Independent
Aims and Principles
Ashford Borough Citizens Advice provides free, independent, confidential and impartial advice to everyone on their rights and responsibilities. It values diversity, promotes equality and challenges discrimination.
The service aims:
to provide the advice people need for the problems they face; and to improve the policies and practices that affect people’s lives.
The aim of Ashford Borough Citizens Advice is to give advice and information appropriate to the needs of our clients within available resources. We seek to improve policies and practices affecting people’s lives.
Description of the service
Ashford Borough Citizens Advice service helps people resolve their legal, money and other problems by providing information and advice and by influencing policymakers.
Ashford Borough Citizens Advice is an independent registered charity.
Without funding and volunteers Ashford Borough Citizens Advice could not continue to provide
its services in Ashford Borough
Ways to contact us
Ashford Borough Citizens Advice Seabrooke House Church Road Ashford Kent TN23 1RD
Information Assurance
Kent TN23 1RD Ashford Borough Citizens Advice trustee board oversee the information security of all personal information of our clients, staff, funders and For advice strategic partners that is processed. Ashford Telephone: 01233 626185 Borough Citizens Advice hold joint responsibility Email: ashfordadvice@gmail.com for client data that is held in our case Website: www.ashfordadvice.org management system, with AdviceUK. An information assurance management team Opening Times at Ashford exists to ensure the confidentiality, integrity Monday, Tuesday, Thursday 9.00 am – 3 pm and availability of all personal and sensitive Wednesday & Friday 9.00 am – 1 pm data is maintained to a level which is compliant with the requirements the General Data Appointments only. Telephone & Email Advice Protection Regulation and Data Protection Act Monday - Friday 2018. Opening Times at Tenterden Monday & Tuesday 9 am – 1 pm Telephone/Email Advice only
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Chair’s Report
Chairman’s Report
1[st] April 2020 – 31[st] March 2021
Ashford Borough Citizens Advice is a long established organisation offering telephone and face to face advice to residents of Ashford Borough. Offices are established in Ashford town and a part-time office is also located in Tenterden. Debt, housing, employment and consumer issues are just some of the day to day work carried out by a small army of staff and amazing volunteers.
As with most organisations the last year has been one of great change. With the advent of Lockdown, the premises sadly closed the doors and moved the advice service to one that is telephone based. The staff and volunteers took on this challenge and kept the service going.
Day to day working practices were changed and like so many other places, working from home became the norm, disrupting normal home lives and routines. Not forgetting of course, the requirement at home for space for work equipment.
Whilst this was happening the management of the centre was working to prepare for the easing of lockdown and in the summer had put in place new equipment such as perspex screens, hand wash and a refurbished lobby area for clients waiting to be admitted for their appointment.
Sadly, once again in the winter the face to face appointments had to be abandoned and at the time of writing we are once again preparing to open up the office once again once regulations permit.
During the year we have been supported by lockdown grants and also additional funding from Ashford Borough Council. We have grants from Henry Smith Legal Aid contract funding.
We are also very grateful for the continued fundraising and donations from the ‘Friends of ACAB’.
We thank you all for your continued support for us and your community who benefit from this.
I would like to express my heartfelt thanks to my fellow Trustees for giving of their time, advice and support during the year and to the CEO, together with all the staff who provide an extremely friendly and efficient service to all residents of Ashford Borough who seek advice and help.
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Let’s all hope the next year brings more normal times.
FUTURE PLANS OF THE TRUSTEES OF THE ASHFORD BOROUGH CITIZENS ADVICE
To maintain the fabric of Seabrooke House to an acceptable level, especially regarding Health & Safety Regulations.
To be aware of suitable funding opportunities which will enhance our work of guiding and assisting members of the public in the increasing complex changes that are taking place.
To continue to be vigilant of Government changes that could impact on Ashford Borough Citizens Advice and its services.
To ensure that all staff are trained to the level of compliance set by AdviceUK Membership Rules.
To continue to have dialogue with other organizations with the view to enhance our own services and procedures.
To continue to review salary levels on an annual basis.
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District Manager’s Report 1st April 2020 – 31st March 2021
The pandemic is now into year two, so the question we all ask is when will it end? How long before we can offer a full service and be able to have members of the public use our drop in service again. We have kept, during this difficult time our service to the community going. The dedication of our volunteers and paid staff is second to none. A huge thank you to you all. We have not closed our service but have adapted the delivery of it. Sometimes with only a few days’ notice. Telephone and emails handled by volunteers and staff working from home six days a week. On limited occasions and because of an emergency situations offered face to face interviews, but always following strict Government guidance. We have had to deal with lock downs and changes in policies, and have adapted to each, but continued offering our service to the community. Numbers of enquiries have increased month on month, as people struggle to find sources of quality information and advice. An increase in employment and debt enquiries proving the main ones, as people struggle with loss of jobs and mounting debts.,.
With grants made available through various bodies e.g. ABC, KCC, KFT these have enabled us to install screens in the interview rooms, hand sanitisers, masks and gloves, increased office cleaning and install a new door entry system. We have had to close the waiting room and offer appointments only, until Government restrictions allow differently.
Our Volunteer numbers have remained steady, and we have even in these difficult times had new volunteer advisers come forward. Di Sandy our trainer has become adept in delivering sessions via zoom, and successfully making sure all new advisers are reaching the high level of competence required to become a generalist adviser. The main element missing of course is the sitting in and observing interviews, but hopefully these will restart soon. Among our new trainees we have a law student from Surrey University, who is with us for one-year full time, a great benefit to us. We have provided this work experience for law student for many years and it is appreciated by the university, as it allows students to gain real knowledge of cases and how to work with real people rather than text book ones. Our other trainees are all sticking with us during these difficult times and look forward to being able to start advising. There is still the misunderstanding that training will only take a few days, (as it does with some other agencies). However, our training takes from a one day with GDPR (online) session with confidentiality and familiarisation sessions, to up to 5 months, when the trainee is signed off as competent as a generalist adviser. As always numbers of people and the problems brought to us are as ever varied, and increasingly complex.
My grateful thanks to all our funders, Ashford Borough Council, Diana Seabrooke Trust, Henry Smith Trust, Friends of Ashford and Tenterden, Legal Aid, Parish Councils and numerous generous people who support us.
My personal appreciation and thank you to all volunteers and staff The service couldn’t have kept going without you and your support.
Diane Downing District Manager
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Statistics 1st April 2020 – 31st March 2021
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% Number of Cases
Claims Against Public
Other; 1.96% Careers Advice; 0. 04% Authorities; 0 C .25% o li n mmunity Carical Negligence; 0.07%sumer/Gen e ral Contract; ; 0.14%
Welfare Benefits; 14.90% 6.35%
D ebt; 8.17%
Money Guidance; 0.21%Public Law; 0.53%
Domestic Violence; 0.14%Education; 0.53%
Miscellaneous; 11.50%
Employment; 13.36%
Mental Health; 0.28%
Immigration - Asylum; 2.49%
Hate Crime; 0.14%General; 4.17%
Housing; 17.88%
Family; 16.90%
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Statistics 1st April 2020 – 31st March 2021
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Monthly Cases
350
300
250
200
150
100
50
0
Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21
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Financial Outcomes
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183145.35
27467.99
65581.3
18325.76
25686.62
4484.4
737578.13
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Financial Outcomes for the period 2020-21
Consumer General Contact £27,467.99
Debt £183,145.35
~~Employment~~ £65,581.30
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Family £18,325.76
Financial Statement
1st April 2020 – 31st March 2021
Statement of Financial Activities (Incorporating income and expenditure account) For the year ended 31 March 2021.
| Not es Income from: Donations and legacies Rent receivable Interest receivable Charitable activities Coronavirus Job Retention Scheme Other income Total income Expenditure on: Charitable activities Total expenditure Net income before transfers Transfers between funds: Net movement in funds |
Unrestric ted funds £ 24,673 25,174 66 130,746 - 2,328 |
Unrestric ted funds £ 24,673 25,174 66 130,746 - 2,328 |
Restrict ed funds £ 202 1 Tot al £ 2020 Total £ - 24,673 24,67 3 - 25,174 27,32 4 - 66 337 88,685 219,43 1 181,4 23 21,155 21,155 1,770 2,500 4,828 14,32 4 |
|---|---|---|---|
| 182,987 | 112,340 295,32 7 249,8 51 |
||
| 104,832 | 117,340 222,17 2 251,9 55 |
||
| 104,832 | 117,340 222,17 2 251,9 55 |
||
| 78,155 - 78,155 |
(5,000) -_ (5,000) 73,155 _ 73,155 (2,103 ) ______ |
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Welfare Benefits 1st April 2020 – 31st March 2021
The majority of the work relates to challenging DWP decisions, preparing appeal submissions to the First Tier Tribunal Service on behalf of claimants of Personal Independence Payment and the Limited Capability for Work element of Universal Credit and Employment and Support Allowance. To a lesser extent we have also has to deal with benefits managed by HMRC such as Tax Credits, also Industrial Injury Benefit.
The challenges and appeals relate to disallowance of benefits, overpayment issues, eligibility issues etc.
Due to the COVID -19 pandemic, ABCA’s service has had to change and adapt swiftly from the end of March 2020. Most of the advisors both generalists and specialists, have had to work from home, using the database, telephone and email.
We have had fewer clients requesting assistance with appeals due to the DWP not reviewing as many ongoing PIP and Limited Capability for work claims as usual. There has also been a reduction in the number of clients accessing our service generally due to lockdowns. However, we have seen an increase in demand for form-filling appointments for PIP. We have able to provide this support over the phone and, while face-to-face appointments are preferable in order to understand a client’s needs, it has proven to be a successful alternative during these difficult circumstances.
Working from home had its advantages and disadvantages. We continued to work on behalf of clients who had received Tribunal hearing dates before the lockdown at the end of march 2020 once the appeal service had organised an alternative way of continuing to provide hearings of cases once the face-to-face hearings were no longer possible. Hearings from that time to date have been carried out over the telephone or video, mostly by telephone.
The appeal success rate has unfortunately decreased because of this change I believe. How can a Tribunal hearing panel make a judgement if claimant has mental health issues as well as physical issues over a telephone unless the claimant had been able to obtain sufficient medical evidence? Obtaining medical evidence during the pandemic has been difficult with GPs and other medical professionals more concerned with the spread of COVID. To combat this problem up to a point, we asked clients whose appeals failed to request set-asides of negative decisions. Not many have come forward preferring to not pursue the cases further as many had more urgent concerns to deal with
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To combat this problem up to a point, we asked clients whose appeals failed to request set-asides of negative decisions. Not many have come forward preferring to not pursue the cases further as many had more urgent concerns to deal with.
Whilst speaking to clients on the phone, we have found that existing mental health problems have been exacerbated by the pandemic, particularly by the intermittent lockdowns and the lack of services. Some clients have mentioned that the ABCA was the only service they had found to be offering any sort of help. Most face-to-face support groups and services that our clients with mental health problems usually relied on had stopped. Talking therapy has been even harder to access than usual, and if it is provided, it only entailed brief phone calls.
The need for people to go to the appeal service slowed down up to the summer months 2020 when we were allowed back into the office. Face to face appointments returned but a slower pace with all precautions taken for the safety of staff members and client. However, as we know, there were further restrictions in autumn and winter 2020 followed by a full lock down early in 2021.
The number of appeals has temporarily reduced but we expect the fallout from this to be a dramatic increase in number of cases in the coming months. We have also adapted our service to provide support to clients applying for PIP with the intention of reducing the number of appeals needed as the forms contain more detailed information about the clients’ needs.
Since the return to the service in April 2021, cases are picking up momentum with several requests for mandatory reconsideration of decisions and lodging of appeals.
Statistics
Christine Tayler – 85 Kate Gates – 60
Total 145
Confirmed financial appeal outcomes - £71,575.26 (for 35 clients) Overall confirmed and estimated WB outcomes £737,578.13
Christine Tayler & Kate Gates
Welfare Benefits Caseworkers
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Debt 1st April 2020 – 31st March 2021
Recent statistics show debt is still one of our key areas, although demand for debt advice has slowed down significantly since lockdown started in March 2020. This is mainly because of lockdowns, bailiff actions and evictions being paused and the government backed Debt Respite Scheme.
The government rolled out a good number of measures to prevent immediate economic fallout from Covid and many clients were protected from poverty by grants, loans, the furlough scheme & an increase in Universal Credit.
In the last year we've seen an increase in spending using Apps on phones such as Ubereats, Deliveroo (food takeaways) and also online gambling following a big marketing campaign on the TV for these type of businesses. This is in addition to the trend we saw a year ago relating to online activities, for example, Paypal credit, Amazon credit, Safetynet credit and Klarna. It is easier than ever now to defer paying for something by taking advantage of credit. The amounts may be smaller, but the number of debts and the lack of paperwork relating to the debts, can make a debt adviser's jobs more difficult as we need to get evidence of every debt.
The main areas of priority debt continue to be Council Tax, Rent Arrears, Gas and Elec Debts, TV licence arrears. These amounts are generally increasing as the cost of living increases. Private rents are still high with not enough affordable properties. We are seeing more clients needing to take out credit in order to secure a rental property with offers of upfront rent, often 6 months i.e. £5000! With long term stable rents being hard to find, we are seeing clients moving more frequently leading to increased moving costs, post not being redirected, bills not being settled, etc. This all leads to the perfect storm and then when you add Covid in, many people lost their jobs or had their hours reduced and this has resulted in rent arrears. During the three lockdowns evictions and bailiff action was paused allowing unpaid rents to soar.
Water debt remains steady with South East Water often slow to chase their clients. It's common to see debts of over £1000 which equates to around 2 years of not paying the bill. As you cannot be cut off for water debt, clients often ignore this bill. Once court action is taken, the client has built up such a debt that it is hard to afford to pay off by instalments leaving insolvency as a frequent option.
Demand for personal insolvencies, Debt Relief Orders, remains high. The Government has increased the parameters and eligible clients must have debts below £30K and not have assets or property above £2000. Their surplus, after essential spending must be below £75. The fee for a DRO remains £90.
We helped clients write off £168,116 of debt last year, roughly 80 percent of which was through 50 Debt Relief Orders carried out by our two Insolvency Service Intermediaries, Geoff Witham and Sarah Doughty. We are hoping to train up a third intermediary. Most of the clients we file for are in social housing and on benefits with no realistic way of paying off their debts and are at risk of eviction if they do not file for Insolvency.
Sarah Doughty – Debt Specialist
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Housing 1st April 2020 – 31st March 2021
This was an unusual year due to the coronavirus pandemic. Our office was shut down from 24[th] March 2020 until 6[th] July 2020 because of the lockdown and after being furloughed for a couple of months I was then working from home until 6[th] July 2020. When we went into tier 4 on 21 December 2020, I was again working from home until 12[th] April 2021, but we were able to provide a telephone service and we were kept very busy despite the suspension of possession proceedings due to the pandemic. Email has been a very useful means of communication, too, of course, but where clients really were not able to communicate via telephone or email due to them not having a phone or insufficient credit or no internet I have been able to see them in order to assist them, whilst observing the face masks rules etc.
Clients still needed assistance during this time with understanding the notices of possession that were sent with them and checking whether they were valid and also whether they had complied with the coronavirus rules as to the length of notice required.
Other clients had homelessness problems and needed assistance with requesting reviews of decisions that had gone against them for example as to suitability of accommodation or intentional homelessness.
Some clients have also requested help in seeking to get their band changed on the housing register to reflect their need having become greater.
Private renting continues to be difficult for people who are on benefits to access due to a lack of guarantors and problems with raising a deposit and first month’s rent. The cost of renting seems to have increased a lot over this period, too, with clients complaining that they cannot afford anywhere privately. The application process for applying for a discretionary housing payment to cover the deposit and first month’s rent seems to be taking too long to help people to secure a private tenancy. We have provided the names and telephone numbers of landlords like Scott Bayliss who do take tenants in shared houses who are on benefits and passed on details of Rooms in Kent, who do not require a deposit.
We have continued to advise clients who are eligible to apply for PIP for themselves or DLA for their children in order to improve their income and enable them to pay their rent more easily, plus reminding clients to use the food bank to help them, too, and a number of our clients say that they are using the food bank.
Over the winter we had a number of clients complaining about the damp and state of repair of their properties and we have advised them to inform the Environmental Health department private sector housing officers where appropriate or to follow the complaints procedure if it has been social housing, if contact with the repairs team did not resolve the issue first.
We have also been advising or assisting clients to seek discretionary housing payments if they have been in rent arrears in order to seek to prevent them from becoming homeless, or to apply for debt relief orders to enable them to make a fresh start and to pay their rent without having to pay other debts.
Clients very often have mental health problems and therefore need help with their housing situation and we have sought to obtain evidence from the relevant professionals to assist them, as well as advocating on their behalf. The pressures on people due to schools having closed and their children being at home or due to them self-isolating were evident with what seemed to be a greater number of clients complaining of depression and anxiety, as a result of which they could not cope with paperwork and payment of their rent They were also
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We seek to get clients to prioritise the payment of their rent and to budget their finances better, plus improve their income where possible by checking and advising on their benefits. If they have addiction problems, we recommend that they seek help from their GPs and other organisations like the Forward Trust and Gambling Anonymous, and stress the importance of paying the rent first before anything else to keep a roof over their heads. Unfortunately, there does not seem to be much help for parents with children who need school uniform and cannot afford it, so they may end up spending the rent money on the uniform and that is a difficult issue to deal with.
It has also been good to work with the housing options officers at Ashford Borough Council, who have been very helpful as we have sought to work together to help people with their homelessness issues, whether to prevent homelessness or relieve it. I have been grateful for their support.
Miriam Ollis - Housing Solicitor
Employment & Family 1st April 2020 – 31st March 2021
Ashford Advice opened a total of 1225 employment issues in response to requests from residents seeking help and advice with employment issues.
Inevitably this was in response to the restrictions being applied by the Government advising non-essential businesses to close, added to this it was anticipated that up to 20% of the workforce in the UK would be unable to work due to sickness or the need to isolate on medical grounds
Initially in April, May and June there were a large volume of enquiries relating to the Coronavirus Job Retention Scheme, sick pay and other welfare benefits. Subsequently in July and August this changed to redundancy and holiday pay issues followed by dismissal and changes to terms and conditions of contract as the year progressed.
The number of enquiries returned to pre-pandemic levels by the end of the year.
The added pressure caused by the need to stay at home led to enquiries regarding family matters to become one of the top areas during the year with over 500 issues around divorce and separation.
There was also an increase in the number of parents seeking help with child arrangements and child maintenance.
Unlike employment the volume of enquiries stayed the same during the entire period
Azam Latif – Employment & Family Caseworker
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Immigration 1st April 2020 – 31st March 2021
Ashford Borough Citizens Advice opened a total of seventy-nine records throughout the year in response to requests from residents seeking help and advice with their, and occasionally their friends or relatives, Immigration issues.
Enquiries were received from a rich variety of nationalities and cultures ranging from indigenous British citizens seeking help with visas and or entry clearance requirements for their foreign parents, wives, and other family members, to one very rare Mongolian querying which visa to apply for.
Overall a total of twenty-five different nationalities, other than British, were encountered and assisted which is testimony to the very diverse make-up of the local community and also reflects well on the work carried out by Ashford Borough Council in supporting Syrian refugees – a programme that has received international recognition- and from which one family was advised regarding family reunion policy
This period also saw the early beginnings of European residents seeking help with applications to the governments European Union Settlement Scheme (EUSS) which although in operation since 2019 had not, until Brexit loomed ever nearer, featured highly on our Immigration caseload. In all a total of thirteen Europeans comprising Moldovans, Kosovans, Romanians, Poles, French, German, and Finnish sought advice around this topic with enquiries that centred upon how to apply to the scheme, whether they needed to apply, and or how to evidence their continuing right to reside, continue working, and or access public funds.
The majority of non EU enquiries continued to be about citizenship and how to qualify interspersed with enquiries from residents on working (generally Tier 2) visas seeking help to change jobs, seek refunds of immigration Health Surcharge fees (offered as a concession during Covid to healthcare workers) and or have their partners and dependants join them here. There were a few enquiries from those whose status was precarious and these – that fall outside of the scope of this office to deal- with were referred on to appropriate professional bodies in line with OISC regulations.
Covid has of course had an impact however most enquiries were able to be resolved by referring residents to the online advice sites set up by the government to assist with visa extensions and or deferral and relaxation of requirements to take account of restrictions.
Overall our caseload remained constant throughout and now, with the gradual and increased removal of travel restrictions worldwide, we anticipate a marked increase in enquiries a trend that has already started with a significant increase in enquiries from UK resident EU nationals continuing to wrestle with the EUSS post Brexit
Jerry Shand
Immigration Caseworker
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Funds were raised to provide a bedside advice service to patients at William Harvey Hospital to replace the previous service provided in conjunction with MTSP.
The Project was due to begin in April 2020 but due to the Covid-19 pandemic the start date had to be delayed. Ashford Advice liaised closely with the hospital staff during this time to ascertain when a start date might be possible.
In September 2020 we began providing a virtual service for patients. Previously, all patient details and information was given to the adviser on the day. It was agreed with senior staff that this information would be sent by the ward clerks on NHS email accounts only, for security, confidentiality and data protection.
The Ward Manager arranged that the ward clerks would facilitate meetings with patients via zoom. This worked quite well and we were extremely grateful for the cooperation of the ward staff. For the patients however, it meant there was less privacy as the ward staff had to be with them throughout the discussion.
As the ward got busier with patients and back to normal' albeit without visitors, arranging zoom meetings became more challenging for the staff. Where we could, we got telephone numbers from the patients; this also meant that we could speak more privately with the patients and contact them if they had been discharged.
Between September 2020 and March 2021, 118 patients were identified but advice numbers were lower than anticipated; This was due to a number of different factors; the hospital staff were under immense pressure, there were fewer staff available as many were shielding, isolating or had been recruited to the vaccination rollout; and because we were not allowed to be there in person due to the Covid restrictions we did not have a visible presence on the ward as before.
The project is continuing and Ashford Advice staff are now present on the ward one day a week.
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William Hospital Major Trauma ServiceTraining 1st April 2020 – 31st October 20211st April 2020 – 31st March 2021
This year at Ashford Borough Citizens Advice has been quite challenging. Due to working from home trainee advisors have continued their training through zoom meetings.
Joanne, Sony & Paul were able to transfer their learning skills to advising clients face to face or via telephone/email upon reopening in August 2020.
Our Advisers have kept their training/development up to date with on-line training sessions during the year including an Introduction to Universal Credit, Housing problems including eviction and liaising with Ashford Borough Council, general Welfare Benefits changes and appeals, dealing with Department of Work & Pensions and general Debt Advice and remedies. Through the pandemic UC uplift, furlough and Debt Relief Order changes. All staff should be thanked for their efforts in this and keeping their knowledge up to date with the constantly changing advice landscape.
Friends of Ashford & Tenterden Citizens Gary Winham Advice Volunteer Support Manager 1st April 2020 – 31st March 2021
The year showed the last instalment of £4000 of the grant of £12,000 from the Friends over a three-year period. The Friends will have to work hard replenish their funds before any further large donations can be made.
Most fundraising by the Friends is by social events or collections and it was not possible to hold any meaningful events during the past year. We are now planning an autumn bridge tea and a quiz to start our fundraising and move on to full scale events in 2022. The Friends are a small team and need volunteers to help our fundraising team events.
We pay tribute to the ABCA staff and volunteers who have worked so hard from home and in the office to give the people of Ashford the service it so desperately needs in very challe ~~nging circumstances.~~ 17 | P a g e
Deirdre Thom
Damian Green MP Visit October 2020
Miriam Ollis (Housing Solicitor) & Azam Latif (Trainee Employment Caseworker)
Sarah Doughty (Debt Specialist), Angelina Gurung (Debt Caseworker) & Temi Banwo Volunteer Adviser (Trainee Solicitor Halletts)
Chris Tayler Welfare Benefits Specialist
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Thank You to our Volunteers
Ashford Borough Citizens Advice thanks volunteers for solving people’s problems and making a difference to their lives
Ashford Borough Citizens Advice is celebrating the inspirational volunteers who dedicate their time to solving people’s problems and making a difference to their lives.
Ashford Borough Citizens Advice is shining a spotlight on the remarkable contribution of its team of 40 volunteers who give up 350 hours each week to help people find a way forward.
In the last year, Ashford Borough Citizens Advice has helped people of Ashford Borough with 10,000 problems, from housing and debt issues to benefits and employment rights in unusual times and through a pandemic.
Ashford Borough Citizens Advice offers a wide range of voluntary roles - from IT support and advisers to administrators and trustees.
“Thanks to our amazing volunteers we are able to continue making a huge difference to people’s lives.
“Our volunteers give up their time for free to help people who may be going through problems to get back on their feet.
“Volunteering also brings its own rewards and is a great way to meet new people and learn new skills.
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Volunteer Advisors
2020 -2021 Client Satisfaction 2020 -2021
I joined Ashford Borough Advice as a trainee Volunteer Advisor after graduating from university. Prior to university I had studied law and sociology during an access course to higher education. I found both of these areas extremely interesting and was eager to be able to apply the knowledge that I learnt from these subjects in a practical way, volunteering at Ashford Borough Advice seemed to be ideal.
I was lucky to be able to continue my training online during lockdown. Once lockdown was lifted and we were back in the office I have been able to continue training alongside other volunteers and I have benefited from their wealth of experience and knowledge. Everyone has been very supportive.
What I particularly enjoy about the work is that no two days are the same and every problem is different. I feel I have gained so many skills as well as extending my knowledge in a wide range of issues that challenge my community.
I absolutely love volunteering, joining Ashford Borough Advice was one of the best decisions I have ever made. It’s rewarding and enjoyable and something which I plan to continue doing for a long time.
Jo Green
I had heard something about the activities of ABCA a few years ago and during 2019, having retired relatively early and seen an article in the local paper, written by the office manager; I had applied to help, volunteering to be trained before hopefully serving as a generalist adviser. I was probably halfway through my training in the Ashford office, attending two mornings a week, and had sometimes been sitting in with a qualified and experienced interviewer during interviews, when the office was closed in March 2020 due to Covid-19. Before the closure I had been struck by the varied type of subject that clients had wanted to ask about, and of course the adviser had little or no warning of what the subject would be before the interview. Luckily training with my training supervisor (Diane Sandy) was able to continue 'on-line' once a week using Zoom during much of the remainder of 2020 and early 2021.
I have been very pleased to be back in the office since April 2021 and have continued my training. I have been even more pleased to see some clients now visiting the office. My training since April has therefore been a mixture of reading training notes, sitting in with qualified generalist advisers during face to face interviews and, during the last month I have also been making phone calls to clients who have phoned asking for advice. Talking to clients on the phone has advantages for an 'in-experienced' adviser because it is possible to ask questions to find out more about a 'problem', ask the client to put the phone down, and to go away to research the issue, speak to experienced colleagues and find the appropriate options before returning to the client later. I have been pleased when I have been able to help the client either directly or by signposting them to help elsewhere.
Paul Bitchemo – Trainee Volunteer Advisor
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I had requested a Tribunal hearing on the
Thank you so much for your
basis that the MR decision hinged on the
help over the last few months
fact that I was unable to provide new
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medical evidence when they requested it,
and that they did not take into account
what I wrote and what you wrote to back it
up. The DWP called me to say that they
decided to take one more look at my
application before it goes to Tribunal. They
have reversed their original decision and
given me both the Daily Living and the
Mobility at the Enhanced rate. I scored 18
Thank you so much for
points and 14 points respectively.
your comprehensive and
very helpful advice! You
They followed up the phone call with a
have been amazing!
letter which goes into detail on where they
agreed with what I had written, but on the
phone they mentioned your name and how
what you wrote had helped to push it over
the line. I am in awe of your contribution as
always and I just want to thank you over
and over again.
I just want to express my gratitude
for how hard your organisation
worked over the pandemic. Your
adviser was calling, emailing and
more to make sure our application
was being looked at. I was taken
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I just want to express my gratitude for how hard your organisation worked over the pandemic. Your adviser was calling, emailing and more to make sure our application was being looked at. I was taken aback by how patiently and thoroughly she explained things. I would like you to congratulate her on our behalf. Keep up the good work. "Thank you, you are all doing a fantastic job." "I would like to say a massive thank
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1st April 2019 – 31st March 2020
Acknowledgements
We would like to thank the individuals and organizations that have assisted and supported the Citizens Advice Ashford Borough over the past year.
Our special thanks go to:
ASHFORD BOROUGH CITIZENS ADVICE PAID STAFF
Diane Downing – District Manager Neil Guthrie Temi Banwo John Bridge Gary Winham – Volunteer Support Manager Julie Lane Anjalina Gurung Keith Gwilym Joanne Green Miriam Ollis – In House Solicitor Legal Aid Brian Fox Sheila Garrard HousingSony Maden Chris Teesdale Debbie Freeman Chris CraibSarah Doughty – Debt Specialist Adviser June Teesdale Mohammad Islam Zoe SweeneyAnjalina Gurung – Debt Support Caseworker David Bailey Paul Bitchemo Christine CraibAzam Latif – Employment CaseworkerRoy Atkinson Geoff Winham Azam LatifChristine Tayler – Welfare Benefits Specialist AdviserMary Fagg John Cooper Kate Gates - Welfare Benefits Specialist Adviser Dawn Goodsell – Receptionist Dianne Sandy – Administrator Jerry Shand (William Harvey Hospital Major Trauma Support) & Immigration Adviser Lynn Perryman – William Harvey Hospital Major Trauma Support) & Fundraising Administrator
VOLUNTEER ADVISORS & ADMIN STAFF
TRUSTEE BOARD
Julie Lawton, Deirdre Thom, Shafi Khan, Deirdre Thom, Marcus Self, Emily Birchmore, ,Belinda Naiken-Payne & Aline Hicks ABC Representatives Cllr Paul Clokie OBE & Cllr Peter Feacey Tenterden Town Council Representative Cllr Ken Mulholland Volunteer Representative Keith Gwilym
(This list covers April 2020 to March 2021)
22 | P a g e
Tenterden Town Council
TRUSTEE BOARD & CITIZENS ADVICE ASHFORD BOROUGH STAFF ALSO
WISH TO THANK
Ashford Borough Council, Advice UK
Lions, Legal Aid Agency, NHAS, The Henry Smith Charity
Tenterden Town Council, The Seabrooke Trust
Friends of Citizens Advice Ashford Borough,
Parish Councils, Kent County Council,
CK Law Solicitors, Hallett & Co Solicitors, Holden & Co Solicitors, Kingsfords Solicitors, Gurney Harden & Spain Williams Solicitors.
Numerous clients for their donations.
Ashford & Tenterden Citizens Advice
23 | P a g e
Registered Charity: 1058302 Company No: 3242709 Company Limited by Guarantee Registered in England and Wales
24 | P a g e
ASHFORD BOROUGH CITIZENS ADVICE (A company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
Registered Charity No 1058302 Company No. 3242709 (England and Wales)
ASHFORD BOROUGH CITIZENS ADVICE
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 - 4 |
| Indpendent Examiner's Report | 5 |
| Statement of Financial Activities | 6 - 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 - 15 |
ASHFORD BOROUGH CITIZENS ADVICE
REFERENCE AND ADMINISTRATIVE DETAILS
----- Start of picture text -----
|||
|---|---|
|Trustees|J Lawton (Chair)|
|E Birchmore|
|A Hicks|
|S M Khan|
|B Naiken-Payne|
|M Self|
|D A G Thom|
|Secretary|M Self|
|Key Management Personnel|Trustees as above|
|D Downing|
|Principal Address|Seabrooke House|
|Church Road|
|Ashford|
|Kent TN23 1RD|
|Independent Examiner|M A Wilkes FCA|
|Azets Audit Services|
|5th Floor|
|Ashford Commercial Quarter|
|1 Dover Place|
|Ashford|
|Kent TN23 1FB|
|Banker|National Westminster Bank Plc|
|20 High Street|
|Ashford|
|Kent TN24 8SH|
----- End of picture text -----
- 1 -
ASHFORD BOROUGH CITIZENS ADVICE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
The Trustees present their report and examined financial statements of the charity for the year ended 31 March 2021. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 published on 16 July 2014, as amended by Bulletin 1.
Charity objectives and activities
The Bureau provides an independent and confidential information, advice and support service to citizens of all ages and backgrounds on a wide range of issues ranging from debt, benefits, employment, consumer, relationships, legal, housing and many others. The charity help citizens deal with their problems by providing information that enables them to make the right decisions for themselves.
Public benefit statement
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities.
Achievements and performance in the year incorporating impact of COVID-19
Ashford Borough Citizens Advice is a long established organisation offering telephone and face to face advice to residents of Ashford Borough. Offices are established in Ashford town and a part-time office is also located in Tenterden. Debt, housing, employment and consumer issues are just some of the day to day work carried out by a small army of staff and amazing volunteers.
As with most organisations the last year has been one of great change. With the advent of Lockdown, the premises sadly closed the doors and moved the advice service to one that is telephone based. The staff and volunteers took on this challenge and kept the service going.
Day to day working practices were changed and like so many other places, working from home became the norm, disrupting normal home lives and routines. Not forgetting of course, the requirement at home for space for work equipment.
Whilst this was happening the management of the centre was working to prepare for the easing of lockdown and in the summer had put in place new equipment such as perspex screens, hand wash and even a shelter outside for people waiting to be admitted for their appointment.
Sadly, once again in the winter the face to face appointments had to be abandoned and at the time of writing we are once again preparing to open up the office once again once regulations permit.
During the year we have been supported by lockdown grants and also additional funding from Ashford Borough Council. We have grants from Henry Smith Legal Aid contract funding.
We are also very grateful for the continued fundraising and donations from the ‘Friends of ACAB’. We thank you all for your continued support for us and your community who benefit from this.
I would like to express my heartfelt thanks to my fellow Trustees for giving of their time, advice and support during the year and to the CEO, together with all the staff who provide an extremely friendly and efficient service to all residents of Ashford Borough who seek advice and help.
Financial review
During the year income amounted to £299,327 (2020: £249,851). Expenditure amounted to £222,172 (2020: £251,955). At 31 March 2021 total funds amounted to £236,414 (2020: £154,259).
Reserve policy
The Trustees consider it appropriate to hold unrestricted reserves equivalent to six months operating expenditure which would be in the region of £124,000 (2020: 3 months £62,000). At 31 March 2021 general unrestricted funds amounted to £160,416 (2020: £71,178).
- 2 -
ASHFORD BOROUGH CITIZENS ADVICE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
Reserve policy (continued)
Restricted funds amount to £Nil (2020: £5,000) and relate to funds received for specific projects as detailed in note 13.
Designated funds amount to £75,998 (2020: £83,081) and relate to funds set aside by the Trustees for specific projects as detailed in note 12.
The strategic review of reserves policy is on going to include protected forward planning of services, development, costs and funding. The need for employing specialists in areas as yet not covered by bureau services e.g. employment, welfare benefits and housing is considered a priority by the Trustees. The ability of the Bureau to offer these services to the community at a high level will be of benefit to all and will place the Bureau in a strong and robust position to manage the impact of the forthcoming changes to the Government Welfare Reform programme. A sum of money will be kept in reserve for protection against future uncertainties.
Pay policy for key management personnel
The Trustees consider the Trustees and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All Trustees give of their time freely and no Trustee received remuneration in the year. The pay of the senior staff is reviewed annually and normally increased in accordance with market rates.
Risk management
The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable the charity to lessen or mitigate those risks.
The main risks the charity faces and what actions the Trustees have taken to mitigate these:
- Projects have a material negative impact on the financial stability of the bureau due to withdrawal of funding and/or ability to meet funder requirements.
Fundraising strategy in place with defined objectives, including a strategy for reaching those in greatest need. Appropriate balance between funding base and core service and funding for projects. Diverse and sustainable funding base and a fundraising culture.
- Bureau fails to reach organisational or quality of advice or other standards Quality assurance mechanisms in place and effective. Client satisfaction, professional conduct and customer care are high.
Future plans and projects
The future plans of the Ashford Borough Citizens Advice Bureau are as follows:
(a) To maintain the fabric of Seabrooke House to an acceptable level, especially regarding Health & Safety Regulations.
(b) To be aware of suitable funding opportunities which will enhance our work of guiding and assisting members of the public in the increasing complex changes that are taking place.
(c) To continue to be vigilant of Government changes that could impact on Ashford Borough Citizens Advice and its services.
(d) To ensure that all staff are trained to the level of compliance set by AdviceUK Membership Rules.
(e) To continue to have dialogue with other organizations with the view to enhance our own services and procedures.
(f) To continue to review salary levels on an annual basis.
Going concern
The UK first entered lockdown on the 24 March 2020. Ashford Borough Citizens Advice applied contingency plans and following government guidelines looked to continuing our service during lock down. Telephone service switched to receptionist home enabling telephone calls to be received and updated on advice pro computer system. Volunteers offered to do telephone advice from their homes with access to advice pro recording system. Volunteers were also able to do email advice as well.
- 3 -
ASHFORD BOROUGH CITIZENS ADVICE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
Going concern (continued)
Grants to help with the impact of COVID-19 were sought and obtained enabling the charity to continue to offer advice in difficult circumstances. The Board of Trustees are confident that the charity will continue to be able to operate during the next 12 months and is therefore currently a going concern.
Governance and management
The charity, which is registered with the Charity Commission under number 1058302, is established under its Memorandum and Articles of Association dated 28 August 1996, as amended 12 July 2000, 28 March 2002 and 13 October 2004.
The Trustees are responsible for the goverance and management of the charity but the day to day running of the charity is delegated to a management committee. The management committee annually elects its own chair and vice chair. The management committee consist of the officers of the charity (chair, vice chair, honorary treasurer) and not more than five persons. The management committee includes all trustees plus representatives from Ashford Borough Council, Cllr. Paul Clokie OBE and Cllr. Aline Hicks and representatives from Tenterden Town Council, Cllr. Justin Nelson and Cllr. Ken Mulholland. The chair or vice chair can only serve for a maximum of six consecutive years in those respective offices and no person, other than the honorary treasurer can serve on the management committee for more than six consecutive years, but can return to the committee after a break of two years. The management committee must meet at least three times a year.
Governance and management
During the year the following were Trustees of the charity:
J Lawton (Chair) S M Khan K Barnes (resigned 15 January 2021) B Naiken-Payne E Birchmore M Self A Hicks D A G Thom
Trustees are appointed by a current member of the Board, and then seconded by another member of the board following the guidelines set out under the Citizens Advice Membership and Standards Committee.
Trustees' responsibilities
The Trustees 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).
-
select suitable accounting policies and then apply them consistently;
-
- observe the methods and principles in the Charities SORP 2015 (FRS 102);
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards 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 the charity will continue.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the Trustees and signed on their behalf by:
J Lawton Trustee Date: 27 October 2021
- 4 -
ASHFORD BOROUGH CITIZENS ADVICE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report on the accounts of the charity for the year ended 31 March 2021 set out on pages 6 to 15.
Responsibilities and basis of report
As the charity’s 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 charity’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 ICAEW, 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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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 to the UK (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.
……………………………………………………….
M A Wilkes (FCA) For and on behalf of Azets Audit Services 5th Floor Ashford Commercial Quarter 1 Dover Place Ashford Kent TN23 1FB
Date: 13 November 2021
- 5 -
ASHFORD BOROUGH CITIZENS ADVICE
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021
| Notes Income from: Donations and legacies Rent receivable Interest receivable Charitable activities 2 Coronavirus Job Retention Scheme Other income Total income Expenditure on: Charitable activities Total expenditure 3 Net movement in funds Reconciliation of funds: Fund balances brought forward 1 April 2020 Fund balances carried forward 31 March 2021 |
Unrestricted funds Restricted funds 2021 £ £ £ 28,673 - 28,673 25,174 - 25,174 66 - 66 140,746 78,685 219,431 - 21,155 21,155 2,328 2,500 4,828 196,987 102,340 299,327 114,832 107,340 222,172 114,832 107,340 222,172 82,155 (5,000) 77,155 154,259 5,000 159,259 236,414 - 236,414 |
2020 Total £ 24,673 27,324 337 181,423 1,770 14,324 249,851 251,955 251,955 (2,103) 161,362 159,259 |
|---|---|---|
All transactions are derived from continuing activities.
All recognised gains and losses are included in the Statement of Financial Activities.
- 6 -
ASHFORD BOROUGH CITIZENS ADVICE
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2020
| COMPARATIVE INFORMATION Notes Income from: Donations and legacies Rent receivable Interest receivable Charitable activities 2 Other income Total income Expenditure on: Charitable activities Total expenditure 3 Net movement in funds Reconciliation of funds: Fund balances brought forward 1 April 2019 Fund balances carried forward 31 March 2020 |
Unrestricted funds Restricted funds 2020 Total £ £ £ 24,673 - 24,673 27,324 - 27,324 337 - 337 130,746 50,677 181,423 14,324 1,770 16,094 197,404 52,447 249,851 199,524 52,431 251,955 199,524 52,431 251,955 (2,119) 16 (2,103) 156,378 4,984 161,362 154,259 5,000 159,259 |
|---|---|
All transactions are derived from continuing activities.
All recognised gains and losses are included in the Statement of Financial Activities.
- 7 -
ASHFORD BOROUGH CITIZENS ADVICE
BALANCE SHEET AS AT 31 MARCH 2021
| Notes Fixed assets Tangible Assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Total assets less current liabilities Funds Restricted funds 13 Unrestricted funds Designated funds 12 14 |
£ £ 6,998 17,225 223,228 240,453 (11,037) 229,416 236,414 - 160,416 75,998 236,414 2021 |
£ £ 8,081 15,740 147,970 163,710 (12,532) 151,178 159,259 5,000 71,178 83,081 159,259 2020 |
|---|---|---|
For the financial year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees' responsibilities
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
J Lawton Trustee
Date: 8 November 2021
Company No. 03242709
- 8 -
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
ASHFORD BOROUGH CITIZENS ADVICE
1 ACCOUNTING POLICIES
1.1 Basis of preparation
Ashford Borough Citizens Advice is a registered charity with the Charity Commission in the United Kingdom. The address of the registered office is given in the charity information on page 1 of these financial statements. The Bureau provides a free, independent and confidential information, advice and support service to citizens of all ages and backgrounds on a wide range of issues ranging from debt, benefits, employment, consumer, relationships, legal, housing and many others. The charity help citizens deal with their problems by providing information that enables them to make the right decisions for themselves.
The charity constitutes a public benefit entity as defined by FRS 102. 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 (FRS 102) issued on 16 July 2014 as amended by Bulletin 1, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
1.2 Funds accounting
Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objectives. Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose.
Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds represent funds designated at the discretion of the Trustees. The designated fund balance has been represented to ensure that fund balance stated accurately reflects the designation policy adopted by the Trustees.
1.3 Income
All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
-
Grant income is included in the Statement of Financial Activities when receivable.
-
Voluntary income including donations and gifts is included in full in the Statement of Financial Activities when receivable.
-
Rental income is included in the Statement of Financial Activities in the year in which it is receivable.
-
Investment income is included when receivable.
-
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
-
9 -
ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1 ACCOUNTING POLICIES
1.4 Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
- Expenditure on charitable activities includes comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.
1.5 Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises overheads have been allocated on a staff time basis and other overheads have been allocated on a staff time basis.
1.6 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Fixtures, fittings and equipment 33.33% reducing balance Leasehold improvements 15 years straight line Computer equipment 33.33% straight line
All assets costing more than £200 are capitalised and a full year’s depreciation is charged in the year of acquisition.
1.7 Leasing
Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
1.8 Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
1.9 Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
1.10 Going concern
The financial statements have been prepared on a going concern basis as the Trustees believes that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
- 10 -
ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1.10 Going concern (continued)
The UK first entered lockdown on the 24 March 2020. Ashford Borough Citizens Advice applied contingency plans and following government guidelines looked to continuing our service during lock down. Telephone service switched to receptionist home enabling telephone calls to be received and updated on advice pro computer system. Volunteers offered to do telephone advice from their homes with access to advice pro recording system. Volunteers were also able to do email advice as well. Grants to help with the impact of COVID-19 were sought and obtained enabling the charity to continue to offer advice in difficult circumstances. The Board of Trustees are confident that the charity will continue to be able to operate during the next 12 months and is therefore currently a going concern.
1.11 Judgements and key sources of estimation uncertainty
Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Useful economic lives of tangible assets
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 9 for the carrying amount of the property plant and equipment, and note 1.6 for the useful economic lives for each class of assets.
| 2 GRANTS RECEIVABLE Ashford Borough Council - core Ashford Borough Council - Housing, Welfare and Benefits The Lawson Trust Legal Aid Other Cardinal Management COVID -19 grants Ashford Borough Council Kent Community Fund Lottery Community Fund Albert Hunt Trust Anne Rylands Charitable Trust Kent Community Fund Frank Brake via Kent Community Fund The Clothworkers Foundation Good Things Foundation SSAFA Henry Smith Foundation 3 EXPENDITURE Charitable activities: £ £ £ Advice services 136,851 1,777 63,543 20,000 - - Money Advice Service - - - 156,851 1,777 63,543 Ashford Borough Council - Housing, Welfare and Benefits Support costs Direct costs Staff costs |
2021 £ 100,000 20,000 - 2,824 746 - 18,000 15,000 9,500 3,000 1,000 3,000 4,000 2,140 6,721 3,500 30,000 219,431 Total 2021 £ 202,172 20,000 - 222,172 |
2020 £ 100,000 20,000 5,000 11,733 746 13,944 - - - - - - - - 30,000 181,423 Total 2020 £ 226,971 20,000 4,984 251,955 |
|---|---|---|
- 11 -
ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
4 SUMMARY ANALYSIS OF EXPENDITURE AND RELATED INCOME FOR CHARITABLE ACTIVITIES
This table shows the cost of the main charitable activities and the sources of income directly to support those activities.
| Costs Direct income Net cost funded from other income 5 SUPPORT COSTS Rent, water and insurance Light, heat and cleaning Telephone Furniture, equipment and repairs Information services Printing, stationery and postage Payroll costs Independent examiner's fee Book-keeping costs Legal and professional fees Bank charges Depreciation Sundry expenses 6 STAFF COSTS Wages and salaries Social security costs Pension costs |
Advice Services Housing , Welfare and Benefits £ £ (202,172) (20,000) 100,000 20,000 (102,172) - 2021 £ 30,634 3,805 2,835 3,982 2,352 1,721 918 1,000 12,700 - 627 1,548 1,422 63,543 2021 £ 150,964 4,412 1,475 156,851 |
Total £ (222,172) 120,000 (102,172) 2020 £ 46,401 5,445 3,039 1,065 2,650 3,201 690 1,020 12,900 2,823 607 1,439 2,521 83,800 2020 £ 155,205 6,543 1,550 163,298 |
|---|---|---|
Average number of staff in the year was 11 (2020: 11).
No member of staff earned more than £60,000 during the year (2020: nil).
The Trustees consider the board of trustees and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. As detailed above, no trustees received remuneration during the period. The remuneration to the senior management team totalled £32,765 (2020: £37,275).
7 TRUSTEES REMUNERATION AND REIMBURSED EXPENSES
The Trustees have received no remuneration in the year (2020: None).
During the year, no Trustees received any reimbursement of expenditure (2020: £nil).
During the year the charity paid £1,191 for Trustee indemnity insurance (2020: £1,002).
| 8 NET MOVEMENT IN FUNDS This is stated after charging: Depreciation |
2021 £ 1,548 |
2020 £ 1,439 |
|---|---|---|
- 12 -
ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
----- Start of picture text -----
9 TANGIBLE FIXED ASSETS Furniture,
Leasehold fittings &
improvements equipment Total
£ £ £
Cost
As at 1 April 2020 19,512 24,615 44,127
Additions - 465 465
As at 31 March 2021 19,512 25,080 44,592
Depreciation
As at 1 April 2020 11,709 24,337 36,046
Charge for the year 1,301 247 1,548
As at 31 March 2021 13,010 24,584 37,594
Net Book Value
As at 31 March 2021 6,502 496 6,998
As at 31 March 2020 7,803 278 8,081
10 DEBTORS 2021 2020
£ £
Prepayments and accrued income 17,225 15,740
17,225 15,740
11 CREDITORS: Amounts falling due within one year 2021 2020
£ £
-
Other taxes and social security 2,299
Accruals and deferred income 11,037 10,233
11,037 12,532
12 DESIGNATED FUNDS Balance Balance
brought New Designation carried
2021 forward designations released forward
£ £ £ £
Fixed asset reserve 8,081 - (1,083) 6,998
Premises 35,000 - (5,000) 30,000
- -
Equipment 5,000 5,000
- -
Employer's contractual liability 30,000 30,000
-
Development 5,000 (1,000) 4,000
Total 83,081 - (7,083) 75,998
2020 Balance Balance
brought New Designation carried
forward designations released forward
£ £ £ £
Fixed asset reserve 9,520 - (1,439) 8,081
Premises 35,000 - - 35,000
-
Equipment 4,000 1,000 5,000
- -
Employer's contractual liability 30,000 30,000
-
Development 3,000 2,000 5,000
Total 81,520 3,000 (1,439) 83,081
----- End of picture text -----
- 13 -
ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
12 DESIGNATED FUNDS
The fixed asset reserve represents the net book value of fixed assets which are not considered to be general free reserves as they represent buildings and equipment used to carry out charitable activities.
Premises is funds set aside for major repairs and maintenance for the next four years and/or making good any defects on vacating the lease and costs associated with terminating the lease.
Equipment allows for the replacement of computers and other IT equipment for the next four years.
Employer's contractual liability cover possible redundancies, grievancies and maternity cover.
Development covers new projects and expected costs of meeting new standards imposed by the National CitA umbrella organisation.
13 RESTRICTED FUNDS
| 2021 Balance brought forward Income Expenditure £ £ £ Legal Aid - 2,824 (2,824) - 20,000 (20,000) JRS COVID-19 grant - 21,155 (21,155) COVID Grants - 32,500 (32,500) Hospital Project / The Lawson Trust 5,000 10,500 (15,500) The Clothworkers Foundation 2,140 (2,140) Good Things Foundation Census project - 6,721 (6,721) Kent Community Fund - 3,000 (3,000) SSAFA - 3,500 (3,500) 5,000 102,340 (107,340) Ashford Borough Council - Housing, Welfare and Benefits fund |
Balance carried forward £ - - - - - - - - - - |
|---|---|
| 2020 Balance brought forward Income Expenditure £ £ £ Legal Aid - 11,733 (11,733) - 20,000 (20,000) Cardinal Management - 13,944 (13,944) JRS COVID-19 grant - 1,770 (1,770) The Lawson Trust - 5,000 - Money Advice Service 4,984 - (4,984) 4,984 52,447 (52,431) Ashford Borough Council - Housing, Welfare and Benefits fund |
Balance carried forward £ - - - - 5,000 - 5,000 |
|---|---|
Legal Aid grant is to provide legal aid support for housing and debt issues.
The Ashford Borough Council, Housing, Welfare and Benefits Fund is to provide specific advice to the general public regarding housing, welfare and benefits.
JRS COVID-19 grant is to provides support as a result of the COVID-19 global pandemic.
COVID grants is to provides support as a result of the COVID-19 global pandemic.
Hospital Project / The Lawson Trust - Get Better and Make Friends …With benefits - provide effective advice and information to patients at their bedside whilst they are incapacitate in the William Harvey Hospital.
- 14 -
ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
13 RESTRICTED FUNDS
The Clothworkers Foundation is to enable the purchase of IT equipment to work with older people in the community.
Good Things Foundation is to provide assistance with regards to the completion of the March 2021 Census
Kent Community Fund to assist with the purchase of covid items such as ppe, screens & flooring.
SSAFA - support Service personnel who have major debt
Cardinal Management - for the provision of Major Trauma Centre Signposting & Advice Services at the William Harvey Hospital. This service ceased during the previous year.
Money Advice Service Fund is to provide specific advice to the general public regarding money advice.
| ANALYSIS OF NET ASSETS BETWEEN FUNDS 2021 Fixed assets Current assets Current liabilities 2020 Fixed assets Current assets Current liabilities |
Unrestricted funds Designated funds Restricted funds £ £ £ - 6,998 - 171,453 69,000 - (11,037) - - 160,416 75,998 - Unrestricted funds Designated funds Restricted funds £ £ £ - 8,081 - 83,710 75,000 5,000 (12,532) - - 71,178 83,081 5,000 |
Total £ 6,998 240,453 (11,037) 236,414 Total £ 8,081 163,710 (12,532) 159,259 |
|---|---|---|
14 ANALYSIS OF NET ASSETS BETWEEN FUNDS
15 COMPANY STATUS
The company is a company limited by guarantee and not having a share capital. Every member of the company undertakes to contribute in a winding up a sum not exceeding £1 whilst they are a member, or within one year after ceasing to be a member, towards debts and liabilities contracted before ceasing to be a member.
16 FINANCIAL COMMITMENTS
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
| Due within one year Due 2 - 5 years Over five years |
2021 £ 37,500 144,375 7,500 189,375 |
2020 £ 37,500 144,375 45,000 226,875 |
|---|---|---|
17 RELATED PARTY TRANSACTIONS
There were no related party transactions during the year (2020: None).
- 15 -
ASHFORD BOROUGH CITIZENS ADVICE (A company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
Registered Charity No 1058302 Company No. 3242709 (England and Wales)
ASHFORD BOROUGH CITIZENS ADVICE
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 - 4 |
| Indpendent Examiner's Report | 5 |
| Statement of Financial Activities | 6 - 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 - 15 |
ASHFORD BOROUGH CITIZENS ADVICE
REFERENCE AND ADMINISTRATIVE DETAILS
----- Start of picture text -----
|||
|---|---|
|Trustees|J Lawton (Chair)|
|E Birchmore|
|A Hicks|
|S M Khan|
|B Naiken-Payne|
|M Self|
|D A G Thom|
|Secretary|M Self|
|Key Management Personnel|Trustees as above|
|D Downing|
|Principal Address|Seabrooke House|
|Church Road|
|Ashford|
|Kent TN23 1RD|
|Independent Examiner|M A Wilkes FCA|
|Azets Audit Services|
|5th Floor|
|Ashford Commercial Quarter|
|1 Dover Place|
|Ashford|
|Kent TN23 1FB|
|Banker|National Westminster Bank Plc|
|20 High Street|
|Ashford|
|Kent TN24 8SH|
----- End of picture text -----
- 1 -
ASHFORD BOROUGH CITIZENS ADVICE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
The Trustees present their report and examined financial statements of the charity for the year ended 31 March 2021. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 published on 16 July 2014, as amended by Bulletin 1.
Charity objectives and activities
The Bureau provides an independent and confidential information, advice and support service to citizens of all ages and backgrounds on a wide range of issues ranging from debt, benefits, employment, consumer, relationships, legal, housing and many others. The charity help citizens deal with their problems by providing information that enables them to make the right decisions for themselves.
Public benefit statement
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities.
Achievements and performance in the year incorporating impact of COVID-19
Ashford Borough Citizens Advice is a long established organisation offering telephone and face to face advice to residents of Ashford Borough. Offices are established in Ashford town and a part-time office is also located in Tenterden. Debt, housing, employment and consumer issues are just some of the day to day work carried out by a small army of staff and amazing volunteers.
As with most organisations the last year has been one of great change. With the advent of Lockdown, the premises sadly closed the doors and moved the advice service to one that is telephone based. The staff and volunteers took on this challenge and kept the service going.
Day to day working practices were changed and like so many other places, working from home became the norm, disrupting normal home lives and routines. Not forgetting of course, the requirement at home for space for work equipment.
Whilst this was happening the management of the centre was working to prepare for the easing of lockdown and in the summer had put in place new equipment such as perspex screens, hand wash and even a shelter outside for people waiting to be admitted for their appointment.
Sadly, once again in the winter the face to face appointments had to be abandoned and at the time of writing we are once again preparing to open up the office once again once regulations permit.
During the year we have been supported by lockdown grants and also additional funding from Ashford Borough Council. We have grants from Henry Smith Legal Aid contract funding.
We are also very grateful for the continued fundraising and donations from the ‘Friends of ACAB’. We thank you all for your continued support for us and your community who benefit from this.
I would like to express my heartfelt thanks to my fellow Trustees for giving of their time, advice and support during the year and to the CEO, together with all the staff who provide an extremely friendly and efficient service to all residents of Ashford Borough who seek advice and help.
Financial review
During the year income amounted to £299,327 (2020: £249,851). Expenditure amounted to £222,172 (2020: £251,955). At 31 March 2021 total funds amounted to £236,414 (2020: £154,259).
Reserve policy
The Trustees consider it appropriate to hold unrestricted reserves equivalent to six months operating expenditure which would be in the region of £124,000 (2020: 3 months £62,000). At 31 March 2021 general unrestricted funds amounted to £160,416 (2020: £71,178).
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ASHFORD BOROUGH CITIZENS ADVICE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
Reserve policy (continued)
Restricted funds amount to £Nil (2020: £5,000) and relate to funds received for specific projects as detailed in note 13.
Designated funds amount to £75,998 (2020: £83,081) and relate to funds set aside by the Trustees for specific projects as detailed in note 12.
The strategic review of reserves policy is on going to include protected forward planning of services, development, costs and funding. The need for employing specialists in areas as yet not covered by bureau services e.g. employment, welfare benefits and housing is considered a priority by the Trustees. The ability of the Bureau to offer these services to the community at a high level will be of benefit to all and will place the Bureau in a strong and robust position to manage the impact of the forthcoming changes to the Government Welfare Reform programme. A sum of money will be kept in reserve for protection against future uncertainties.
Pay policy for key management personnel
The Trustees consider the Trustees and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All Trustees give of their time freely and no Trustee received remuneration in the year. The pay of the senior staff is reviewed annually and normally increased in accordance with market rates.
Risk management
The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable the charity to lessen or mitigate those risks.
The main risks the charity faces and what actions the Trustees have taken to mitigate these:
- Projects have a material negative impact on the financial stability of the bureau due to withdrawal of funding and/or ability to meet funder requirements.
Fundraising strategy in place with defined objectives, including a strategy for reaching those in greatest need. Appropriate balance between funding base and core service and funding for projects. Diverse and sustainable funding base and a fundraising culture.
- Bureau fails to reach organisational or quality of advice or other standards Quality assurance mechanisms in place and effective. Client satisfaction, professional conduct and customer care are high.
Future plans and projects
The future plans of the Ashford Borough Citizens Advice Bureau are as follows:
(a) To maintain the fabric of Seabrooke House to an acceptable level, especially regarding Health & Safety Regulations.
(b) To be aware of suitable funding opportunities which will enhance our work of guiding and assisting members of the public in the increasing complex changes that are taking place.
(c) To continue to be vigilant of Government changes that could impact on Ashford Borough Citizens Advice and its services.
(d) To ensure that all staff are trained to the level of compliance set by AdviceUK Membership Rules.
(e) To continue to have dialogue with other organizations with the view to enhance our own services and procedures.
(f) To continue to review salary levels on an annual basis.
Going concern
The UK first entered lockdown on the 24 March 2020. Ashford Borough Citizens Advice applied contingency plans and following government guidelines looked to continuing our service during lock down. Telephone service switched to receptionist home enabling telephone calls to be received and updated on advice pro computer system. Volunteers offered to do telephone advice from their homes with access to advice pro recording system. Volunteers were also able to do email advice as well.
- 3 -
ASHFORD BOROUGH CITIZENS ADVICE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
Going concern (continued)
Grants to help with the impact of COVID-19 were sought and obtained enabling the charity to continue to offer advice in difficult circumstances. The Board of Trustees are confident that the charity will continue to be able to operate during the next 12 months and is therefore currently a going concern.
Governance and management
The charity, which is registered with the Charity Commission under number 1058302, is established under its Memorandum and Articles of Association dated 28 August 1996, as amended 12 July 2000, 28 March 2002 and 13 October 2004.
The Trustees are responsible for the goverance and management of the charity but the day to day running of the charity is delegated to a management committee. The management committee annually elects its own chair and vice chair. The management committee consist of the officers of the charity (chair, vice chair, honorary treasurer) and not more than five persons. The management committee includes all trustees plus representatives from Ashford Borough Council, Cllr. Paul Clokie OBE and Cllr. Aline Hicks and representatives from Tenterden Town Council, Cllr. Justin Nelson and Cllr. Ken Mulholland. The chair or vice chair can only serve for a maximum of six consecutive years in those respective offices and no person, other than the honorary treasurer can serve on the management committee for more than six consecutive years, but can return to the committee after a break of two years. The management committee must meet at least three times a year.
Governance and management
During the year the following were Trustees of the charity:
J Lawton (Chair) S M Khan K Barnes (resigned 15 January 2021) B Naiken-Payne E Birchmore M Self A Hicks D A G Thom
Trustees are appointed by a current member of the Board, and then seconded by another member of the board following the guidelines set out under the Citizens Advice Membership and Standards Committee.
Trustees' responsibilities
The Trustees 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).
-
select suitable accounting policies and then apply them consistently;
-
- observe the methods and principles in the Charities SORP 2015 (FRS 102);
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards 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 the charity will continue.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the Trustees and signed on their behalf by:
J Lawton Trustee Date: 27 October 2021
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ASHFORD BOROUGH CITIZENS ADVICE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report on the accounts of the charity for the year ended 31 March 2021 set out on pages 6 to 15.
Responsibilities and basis of report
As the charity’s 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 charity’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 ICAEW, 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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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 to the UK (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.
……………………………………………………….
M A Wilkes (FCA) For and on behalf of Azets Audit Services 5th Floor Ashford Commercial Quarter 1 Dover Place Ashford Kent TN23 1FB
Date: 13 November 2021
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ASHFORD BOROUGH CITIZENS ADVICE
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021
| Notes Income from: Donations and legacies Rent receivable Interest receivable Charitable activities 2 Coronavirus Job Retention Scheme Other income Total income Expenditure on: Charitable activities Total expenditure 3 Net movement in funds Reconciliation of funds: Fund balances brought forward 1 April 2020 Fund balances carried forward 31 March 2021 |
Unrestricted funds Restricted funds 2021 £ £ £ 28,673 - 28,673 25,174 - 25,174 66 - 66 140,746 78,685 219,431 - 21,155 21,155 2,328 2,500 4,828 196,987 102,340 299,327 114,832 107,340 222,172 114,832 107,340 222,172 82,155 (5,000) 77,155 154,259 5,000 159,259 236,414 - 236,414 |
2020 Total £ 24,673 27,324 337 181,423 1,770 14,324 249,851 251,955 251,955 (2,103) 161,362 159,259 |
|---|---|---|
All transactions are derived from continuing activities.
All recognised gains and losses are included in the Statement of Financial Activities.
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ASHFORD BOROUGH CITIZENS ADVICE
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2020
| COMPARATIVE INFORMATION Notes Income from: Donations and legacies Rent receivable Interest receivable Charitable activities 2 Other income Total income Expenditure on: Charitable activities Total expenditure 3 Net movement in funds Reconciliation of funds: Fund balances brought forward 1 April 2019 Fund balances carried forward 31 March 2020 |
Unrestricted funds Restricted funds 2020 Total £ £ £ 24,673 - 24,673 27,324 - 27,324 337 - 337 130,746 50,677 181,423 14,324 1,770 16,094 197,404 52,447 249,851 199,524 52,431 251,955 199,524 52,431 251,955 (2,119) 16 (2,103) 156,378 4,984 161,362 154,259 5,000 159,259 |
|---|---|
All transactions are derived from continuing activities.
All recognised gains and losses are included in the Statement of Financial Activities.
- 7 -
ASHFORD BOROUGH CITIZENS ADVICE
BALANCE SHEET AS AT 31 MARCH 2021
| Notes Fixed assets Tangible Assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Total assets less current liabilities Funds Restricted funds 13 Unrestricted funds Designated funds 12 14 |
£ £ 6,998 17,225 223,228 240,453 (11,037) 229,416 236,414 - 160,416 75,998 236,414 2021 |
£ £ 8,081 15,740 147,970 163,710 (12,532) 151,178 159,259 5,000 71,178 83,081 159,259 2020 |
|---|---|---|
For the financial year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees' responsibilities
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
J Lawton Trustee
Date: 8 November 2021
Company No. 03242709
- 8 -
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
ASHFORD BOROUGH CITIZENS ADVICE
1 ACCOUNTING POLICIES
1.1 Basis of preparation
Ashford Borough Citizens Advice is a registered charity with the Charity Commission in the United Kingdom. The address of the registered office is given in the charity information on page 1 of these financial statements. The Bureau provides a free, independent and confidential information, advice and support service to citizens of all ages and backgrounds on a wide range of issues ranging from debt, benefits, employment, consumer, relationships, legal, housing and many others. The charity help citizens deal with their problems by providing information that enables them to make the right decisions for themselves.
The charity constitutes a public benefit entity as defined by FRS 102. 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 (FRS 102) issued on 16 July 2014 as amended by Bulletin 1, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
1.2 Funds accounting
Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objectives. Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose.
Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds represent funds designated at the discretion of the Trustees. The designated fund balance has been represented to ensure that fund balance stated accurately reflects the designation policy adopted by the Trustees.
1.3 Income
All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
-
Grant income is included in the Statement of Financial Activities when receivable.
-
Voluntary income including donations and gifts is included in full in the Statement of Financial Activities when receivable.
-
Rental income is included in the Statement of Financial Activities in the year in which it is receivable.
-
Investment income is included when receivable.
-
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
-
9 -
ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1 ACCOUNTING POLICIES
1.4 Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
- Expenditure on charitable activities includes comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.
1.5 Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises overheads have been allocated on a staff time basis and other overheads have been allocated on a staff time basis.
1.6 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Fixtures, fittings and equipment 33.33% reducing balance Leasehold improvements 15 years straight line Computer equipment 33.33% straight line
All assets costing more than £200 are capitalised and a full year’s depreciation is charged in the year of acquisition.
1.7 Leasing
Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
1.8 Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
1.9 Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
1.10 Going concern
The financial statements have been prepared on a going concern basis as the Trustees believes that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
- 10 -
ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1.10 Going concern (continued)
The UK first entered lockdown on the 24 March 2020. Ashford Borough Citizens Advice applied contingency plans and following government guidelines looked to continuing our service during lock down. Telephone service switched to receptionist home enabling telephone calls to be received and updated on advice pro computer system. Volunteers offered to do telephone advice from their homes with access to advice pro recording system. Volunteers were also able to do email advice as well. Grants to help with the impact of COVID-19 were sought and obtained enabling the charity to continue to offer advice in difficult circumstances. The Board of Trustees are confident that the charity will continue to be able to operate during the next 12 months and is therefore currently a going concern.
1.11 Judgements and key sources of estimation uncertainty
Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Useful economic lives of tangible assets
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 9 for the carrying amount of the property plant and equipment, and note 1.6 for the useful economic lives for each class of assets.
| 2 GRANTS RECEIVABLE Ashford Borough Council - core Ashford Borough Council - Housing, Welfare and Benefits The Lawson Trust Legal Aid Other Cardinal Management COVID -19 grants Ashford Borough Council Kent Community Fund Lottery Community Fund Albert Hunt Trust Anne Rylands Charitable Trust Kent Community Fund Frank Brake via Kent Community Fund The Clothworkers Foundation Good Things Foundation SSAFA Henry Smith Foundation 3 EXPENDITURE Charitable activities: £ £ £ Advice services 136,851 1,777 63,543 20,000 - - Money Advice Service - - - 156,851 1,777 63,543 Ashford Borough Council - Housing, Welfare and Benefits Support costs Direct costs Staff costs |
2021 £ 100,000 20,000 - 2,824 746 - 18,000 15,000 9,500 3,000 1,000 3,000 4,000 2,140 6,721 3,500 30,000 219,431 Total 2021 £ 202,172 20,000 - 222,172 |
2020 £ 100,000 20,000 5,000 11,733 746 13,944 - - - - - - - - 30,000 181,423 Total 2020 £ 226,971 20,000 4,984 251,955 |
|---|---|---|
- 11 -
ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
4 SUMMARY ANALYSIS OF EXPENDITURE AND RELATED INCOME FOR CHARITABLE ACTIVITIES
This table shows the cost of the main charitable activities and the sources of income directly to support those activities.
| Costs Direct income Net cost funded from other income 5 SUPPORT COSTS Rent, water and insurance Light, heat and cleaning Telephone Furniture, equipment and repairs Information services Printing, stationery and postage Payroll costs Independent examiner's fee Book-keeping costs Legal and professional fees Bank charges Depreciation Sundry expenses 6 STAFF COSTS Wages and salaries Social security costs Pension costs |
Advice Services Housing , Welfare and Benefits £ £ (202,172) (20,000) 100,000 20,000 (102,172) - 2021 £ 30,634 3,805 2,835 3,982 2,352 1,721 918 1,000 12,700 - 627 1,548 1,422 63,543 2021 £ 150,964 4,412 1,475 156,851 |
Total £ (222,172) 120,000 (102,172) 2020 £ 46,401 5,445 3,039 1,065 2,650 3,201 690 1,020 12,900 2,823 607 1,439 2,521 83,800 2020 £ 155,205 6,543 1,550 163,298 |
|---|---|---|
Average number of staff in the year was 11 (2020: 11).
No member of staff earned more than £60,000 during the year (2020: nil).
The Trustees consider the board of trustees and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. As detailed above, no trustees received remuneration during the period. The remuneration to the senior management team totalled £32,765 (2020: £37,275).
7 TRUSTEES REMUNERATION AND REIMBURSED EXPENSES
The Trustees have received no remuneration in the year (2020: None).
During the year, no Trustees received any reimbursement of expenditure (2020: £nil).
During the year the charity paid £1,191 for Trustee indemnity insurance (2020: £1,002).
| 8 NET MOVEMENT IN FUNDS This is stated after charging: Depreciation |
2021 £ 1,548 |
2020 £ 1,439 |
|---|---|---|
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ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
----- Start of picture text -----
9 TANGIBLE FIXED ASSETS Furniture,
Leasehold fittings &
improvements equipment Total
£ £ £
Cost
As at 1 April 2020 19,512 24,615 44,127
Additions - 465 465
As at 31 March 2021 19,512 25,080 44,592
Depreciation
As at 1 April 2020 11,709 24,337 36,046
Charge for the year 1,301 247 1,548
As at 31 March 2021 13,010 24,584 37,594
Net Book Value
As at 31 March 2021 6,502 496 6,998
As at 31 March 2020 7,803 278 8,081
10 DEBTORS 2021 2020
£ £
Prepayments and accrued income 17,225 15,740
17,225 15,740
11 CREDITORS: Amounts falling due within one year 2021 2020
£ £
-
Other taxes and social security 2,299
Accruals and deferred income 11,037 10,233
11,037 12,532
12 DESIGNATED FUNDS Balance Balance
brought New Designation carried
2021 forward designations released forward
£ £ £ £
Fixed asset reserve 8,081 - (1,083) 6,998
Premises 35,000 - (5,000) 30,000
- -
Equipment 5,000 5,000
- -
Employer's contractual liability 30,000 30,000
-
Development 5,000 (1,000) 4,000
Total 83,081 - (7,083) 75,998
2020 Balance Balance
brought New Designation carried
forward designations released forward
£ £ £ £
Fixed asset reserve 9,520 - (1,439) 8,081
Premises 35,000 - - 35,000
-
Equipment 4,000 1,000 5,000
- -
Employer's contractual liability 30,000 30,000
-
Development 3,000 2,000 5,000
Total 81,520 3,000 (1,439) 83,081
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ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
12 DESIGNATED FUNDS
The fixed asset reserve represents the net book value of fixed assets which are not considered to be general free reserves as they represent buildings and equipment used to carry out charitable activities.
Premises is funds set aside for major repairs and maintenance for the next four years and/or making good any defects on vacating the lease and costs associated with terminating the lease.
Equipment allows for the replacement of computers and other IT equipment for the next four years.
Employer's contractual liability cover possible redundancies, grievancies and maternity cover.
Development covers new projects and expected costs of meeting new standards imposed by the National CitA umbrella organisation.
13 RESTRICTED FUNDS
| 2021 Balance brought forward Income Expenditure £ £ £ Legal Aid - 2,824 (2,824) - 20,000 (20,000) JRS COVID-19 grant - 21,155 (21,155) COVID Grants - 32,500 (32,500) Hospital Project / The Lawson Trust 5,000 10,500 (15,500) The Clothworkers Foundation 2,140 (2,140) Good Things Foundation Census project - 6,721 (6,721) Kent Community Fund - 3,000 (3,000) SSAFA - 3,500 (3,500) 5,000 102,340 (107,340) Ashford Borough Council - Housing, Welfare and Benefits fund |
Balance carried forward £ - - - - - - - - - - |
|---|---|
| 2020 Balance brought forward Income Expenditure £ £ £ Legal Aid - 11,733 (11,733) - 20,000 (20,000) Cardinal Management - 13,944 (13,944) JRS COVID-19 grant - 1,770 (1,770) The Lawson Trust - 5,000 - Money Advice Service 4,984 - (4,984) 4,984 52,447 (52,431) Ashford Borough Council - Housing, Welfare and Benefits fund |
Balance carried forward £ - - - - 5,000 - 5,000 |
|---|---|
Legal Aid grant is to provide legal aid support for housing and debt issues.
The Ashford Borough Council, Housing, Welfare and Benefits Fund is to provide specific advice to the general public regarding housing, welfare and benefits.
JRS COVID-19 grant is to provides support as a result of the COVID-19 global pandemic.
COVID grants is to provides support as a result of the COVID-19 global pandemic.
Hospital Project / The Lawson Trust - Get Better and Make Friends …With benefits - provide effective advice and information to patients at their bedside whilst they are incapacitate in the William Harvey Hospital.
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ASHFORD BOROUGH CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
13 RESTRICTED FUNDS
The Clothworkers Foundation is to enable the purchase of IT equipment to work with older people in the community.
Good Things Foundation is to provide assistance with regards to the completion of the March 2021 Census
Kent Community Fund to assist with the purchase of covid items such as ppe, screens & flooring.
SSAFA - support Service personnel who have major debt
Cardinal Management - for the provision of Major Trauma Centre Signposting & Advice Services at the William Harvey Hospital. This service ceased during the previous year.
Money Advice Service Fund is to provide specific advice to the general public regarding money advice.
| ANALYSIS OF NET ASSETS BETWEEN FUNDS 2021 Fixed assets Current assets Current liabilities 2020 Fixed assets Current assets Current liabilities |
Unrestricted funds Designated funds Restricted funds £ £ £ - 6,998 - 171,453 69,000 - (11,037) - - 160,416 75,998 - Unrestricted funds Designated funds Restricted funds £ £ £ - 8,081 - 83,710 75,000 5,000 (12,532) - - 71,178 83,081 5,000 |
Total £ 6,998 240,453 (11,037) 236,414 Total £ 8,081 163,710 (12,532) 159,259 |
|---|---|---|
14 ANALYSIS OF NET ASSETS BETWEEN FUNDS
15 COMPANY STATUS
The company is a company limited by guarantee and not having a share capital. Every member of the company undertakes to contribute in a winding up a sum not exceeding £1 whilst they are a member, or within one year after ceasing to be a member, towards debts and liabilities contracted before ceasing to be a member.
16 FINANCIAL COMMITMENTS
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
| Due within one year Due 2 - 5 years Over five years |
2021 £ 37,500 144,375 7,500 189,375 |
2020 £ 37,500 144,375 45,000 226,875 |
|---|---|---|
17 RELATED PARTY TRANSACTIONS
There were no related party transactions during the year (2020: None).
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