2022-03-31-accounts - Harrow Citizens Advice Bureaux Service Ltd

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		Page
Report of the Trustees	1	to	4
Statement of Trustees Responsibilities		5
Report of the Independent Auditors	6	to	9
Statement of Financial Activities		10
Balance Sheet		11
Cash Flow Statement		12
Notes to the Cash Flow Statement		13
Notes to the Financial Statements	14	to	19
Detailed Statement of Financial Activities		20

				2022	2021
		Unrestricted		Total	Total
		fund	Restricted	funds	funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	2	9,503		9,503	8,385
Charitable activities	4
Government & public authority grants		327,930	−	327,930	309,586
Charitable trusts			10,000	10,000 −	24,950
Other grants		43,331	189,962	233,293	207,976
Investment income	3	36		36	193
Total		380,800	199,962	580,762	551,090
EXPENDITURE ON
Charitable activities	5
General Administration & Management		308,005	199,962	507,967	480,794
NET INCOME		72,795		72,795	70,296
RECONCILIATION OF FUNDS
Total funds brought forward		515,678		515,678	445,382
TOTAL FUNDS CARRIED FORWARD		588,473		588,473	515,678

				2022	2021
		Unrestricted		Total	Total
		fund	Restricted	funds	funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	11	10,055		10,055	8,865
CURRENT ASSETS
Debtors	12	54,000	15,000	69,000	56,816
Cash at bank and in hand		693,525		693,525	510,863
		747,525	15,000	762,525	567,679
CREDITORS
Amounts falling due within one year	13	(169,107)	(15,000)	(184,107)	(60,866)
NET CURRENT ASSETS		578,418		578,418	506,813
TOTAL ASSETS LESS CURRENT LIABILITIES		588,473		588,473	515,678
NET ASSETS		588,473		588,473	515,678
FUNDS	14
Unrestricted funds				588,473	515,678
TOTAL FUNDS				588,473	515,678

		2022	2021
	Notes	£	£
Cash flows from operating activities
Cash generated from operations	1	187,167	93,306
Net cash provided by operating activities		187,167	93,306
Cash flows from investing activities
Purchase of tangible fixed assets		(4,541)	(5,000)
Interest received		36	193
Net cash used in investing activities		(4,505)	(4,807)
Change in cash and cash equivalents in
the reporting period		182,662	88,499
Cash and cash equivalents at the
beginning of the reporting period		510,863	422,364
Cash and cash equivalents at the end of
the reporting period		693,525	510,863

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING	ACTIVITIES
			2022	2021
			£	£
	Net income for the reporting period (as per the Statement of Financial
	Activities)		72,795	70,296
	Adjustments for:
	Depreciation charges		3,351	2,955
	Interest received		(36)	(193)
	Increase in debtors		(12,184)	(2,816)
	Increase in creditors		123,241	23,064
	Net cash provided by operations		187,167	93,306
2.	ANALYSIS OF CHANGES IN NET FUNDS
		At 1.4.21	Cash flow	At 31.3.22
		£	£	£
	Net cash
	Cash at bank and in hand	510,863	182,662	693,525
		510,863	182,662	693,525
	Total	510,863	182,662	693,525

2.	DONATIONS AND LEGACIES
				2022		2021
				£		£
	Donations			9,503		8,385
3.	INVESTMENT INCOME
				2022		2021
				£		£
	Deposit account interest				36	193
4.	INCOME FROM CHARITABLE	ACTIVITIES
				2022		2021
		Activity		£		£
	Government & public
	authority grants	Government & public authority grants		327,930		309,586
	Charitable Trusts	Charitable trusts		10,000		24,950
	Other grants	Other grants		233,293		207,976
				571,223		542,512
5.	CHARITABLE ACTIVITIES COSTS
						Support
						costs (see
						note 6)
						£
	General Administration & Management					507,967
6.	SUPPORT COSTS
				Governance
			Management	costs		Totals
			£	£		£
	General Administration & Management		491,160	16,807		507,967

	2022	2021
Wages and salaries	391,795	374,426
Social security costs	28,267	26,972
Other pension costs	7,454	7,159
	427,516	408,557
The average monthly number of employees during the year was as follows:
	2022	2021
Management and administration	18	18

	Unrestricted		Total
	fund	Restricted	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies	8,385		8,385
Charitable activities
Government & public authority grants	291,000	18,586	309,586
Charitable trusts		24,950	24,950
Other grants	17,327	190,649	207,976
Investment income	193		193
Total	316,905	234,185	551,090
EXPENDITURE ON
Charitable activities
General Administration & Management	246,609	234,185	480,794
NET INCOME	70,296		70,296

10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES −continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES −continued
		Unrestricted		Total
		fund	Restricted	funds
	RECONCILIATION OF FUNDS
	Total funds brought forward	445,382		445,382
	TOTAL FUNDS CARRIED FORWARD	515,678		515,678
11.	TANGIBLE FIXED ASSETS
				Computer
				equipment
	COST
	At 1 April 2021			22,981
	Additions			4,541
	At 31 March 2022			27,522
	DEPRECIATION
	At 1 April 2021			14,116
	Charge for year			3,351
	At 31 March 2022			17,467
	NET BOOK VALUE
	At 31 March 2022			10,055
	At 31 March 2021			8,865
12.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2022	2021
	Prepayments and accrued income		69,000	56,816
13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2022	2021
	Social security and other taxes		8,404	8,145
	Pension contributions		1,474	1,411
	Other creditors		10,270	10,060
	Deferred income		163,959	41,250
			184,107	60,866

MOVEMENT IN FUNDS
		Net
		movement	At
	At 1.4.21	in funds	31.3.22
Unrestricted funds
General fund	515,678	72,795	588,473
TOTAL FUNDS	515,678	72,795	588,473
Net movement in funds, included in the above are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	380,800	(308,005)	72,795
Restricted funds
Restricted reserves	199,962	(199,962)
TOTAL FUNDS	580,762	(507,967)	72,795
Comparatives for movement in funds
		Net
		movement	At
	At 1.4.20	in funds	31.3.21
Unrestricted funds
General fund	445,382	70,296	515,678
TOTAL FUNDS	445,382	70,296	515,678
Comparative net movement in funds, included in the above are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	316,905	(246,609)	70,296
Restricted funds
Restricted reserves	234,185	(234,185)
TOTAL FUNDS	551,090	(480,794)	70,296
Restricted Reserves

Detailed Statement of Financial Activities for the Year Ended 31 March 2022
	2022	2021
INCOME AND ENDOWMENTS
Donations and legacies
Donations	9,503	8,385
Investment income
Deposit account interest	36	193
Charitable activities
Government & public authority grants	327,930	309,586
Charitable Trusts	10,000	24,950
Other grants	233,293	207,976
	571,223	542,512
Total incoming resources	580,762	551,090
EXPENDITURE
Support costs
Management
Wages	391,795	374,426
Social security	28,267	26,972
Pensions	7,454	7,159
Rent & rates	18,611	21,281
Insurance	2,334	2,045
Telephone	10,888	14,067
Postage and stationery	1,674	1,930
Subscriptions	9,002	6,199
Sundries	8,868	5,460
Computer and software	4,294	4,761
Repairs & renewals	602	2,812
Travel & staff training	,4,020	261
Depreciation of tangible and heritage assets	3,351	2,955
	491,160	470,328
Governance costs
Auditors' remuneration	3,150	2,820
Accountancy and legal fees	13,657	7,646
	16,807	10,466
Total resources expended	507,967	480,794
Net income	72,795	70,296