## 

|Trustees<br>and Directors||Report|2 -|I|I|
|---|---|---|---|---|---|
|Statement ofTrustees||and Directors Responsibilities|12|||
|Independent<br>Examiner's||Report|13|-|14|
|Statement of Financial|Activities||15|||
|Balance Sheet|||16|||
|Statement of Financial|Activities (Prior Year)||17|||
|Cash Flow Statement|||18|||
|Notes to the Financial||Statements|19-29|||





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|||||Unrestricted|Restricted|||
|---|---|---|---|---|---|---|---|
||||Note|funds|funds|2022|2021|
|Income from:|||Ib|||||
|Donations<br>and legacies|||2|1,105||1,105|3,065|
|Charitable<br>activities|( Generalist|A & I)|3|4,531||4,531|38,065|
|Charitable<br>activities|( Specialist|A & I)|||632,523|632,523|585,102|
|Other<br>(including<br>fundralsing)||||1,848|1,391|3,239|541|
|Total||||7,484|633,914|641,398|626,773|
|Expenditure<br>on:||||||||
|Charitable<br>activities|( Generalist|A&I)||442||442|39,541|
|Charitable<br>activities|( Specialist|A&i)|||615,798|615,798|474,121|
|Other||||||||
|Total Expenditure||||442|615,798|616,240|513,662|
|Other gains/losses<br>Assets|on investment|||2,015||2,01~|~1,281|
|Net income/(expenditure)||||9,057|18,116|27,173|111,830|
|before transfers||||||||
|Transfers<br>between|funds||13|1,608|1,608|||
|Net movement<br>in funds for||the||||||
|year||||10,665|16,508|27,173|111,830|
|Reconciliation<br>of|funds:|||||||
|Balances brought<br>forward|||12|386,725|79,971|466,696|354,866|
|Balances carried|forward||12|397,390|96,479|493,869|466,696|





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||||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|---|
|||||Note|Funds|Funds|2022|2021|
|||||||||8|
|Fixed Assets||||8|68,325||68,325|74,095|
|Investments||||9|9,241||9,241|7,226|
|Current Assets|||||||||
|Debtors||||10|1,656|31,658|33,314|155,883|
|Cash at bank|and|in|hand||333,920|149,286|483,206|380,393|
||||||335,576|180,944|516,520|536,276|
|Creditors<br>- amounts|||falling due||||||
|within one year||||11|15,752|84,465|100,217|150,901|
|Net Current Assets|||||319,824|96,479|416,303|385,375|
|Net assets|||||397,390|96,479|493,869|466,696|
|Represented|by:||||||||
|Funds ofthe|Charity||||||||
|Unrestricted<br>funds:|||||||||
|General<br>funds||||13|247,390||247,390|266,725|
|Designated<br>funds||||13|150,000||150,000|120,000|
|Restricted<br>Funds||||13||96,479|96,479|79,971|
|||||12|397,390|96,479|493,869|466,696|





|||||||||Total|
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted||funds|
||||||funds|funds|2021|2020|
||||||F|F|6|8|
|Income from:|||||||||
|Donations|and legacies||||3,065||3,065|2,902|
|Charitable|activities|( Generalist|A &|I)|38,065||38,065|68,364|
|Charitable|activities|( Specialist|A & I)|||585,102|585,102|349,216|
|Other (including<br>fundraising)|||||541||541|793|
|Total|||||41,671|585,102|626,773|421,275|
|Expenditure<br>on:|||||||||
|Charitable|activities|( Generalist|A&i)||39,541||39,541|36,027|
|Charitable|activities|( Specialist|A&i)|||474,121|474,121|362,590|
|Other|||||||||
|Total Expenditure|||||39,541|474,121|513,662|398,617|
|Other gains/losses||on investment||Assets|1,281||~1,281|~451|
|Net income/(expenditure)|||||849|110,981|111,830|22,207|
|before|transfers||||||||
|Transfers|between|funds|||42,622|42,622|||
|Net movement<br>in||funds for the year|||43,471|68,359|111,830|22,207|
|Reconciliation<br>of||funds:|||||||
|Balances|brought<br>forward||||343,254|11,612|354,866|332,659|
|Balances|carried|forward|||386,725|79,971|466,696|354,866|





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||||||||2022|2021|
|---|---|---|---|---|---|---|---|---|
||||||||F||
|Net cash used<br>in operating<br>activities|||||||||
|Net movement<br>in funds for the|reporting||period||||27,173|111,830|
|Adjustments<br>for:|||||||||
|Depredation<br>Charges|||||||10,784|12,904|
|Decrease/(increase)<br>in debtors|||||||122,569|(122,151|
|||||||||)|
|(Decrease)/increase<br>in creditors|||||||57,608|18,475|
|Decrease/(increase)<br>in Investment||valuation|||||(2,015)|1,281|
|Fixed asset written<br>off|||||||||
|Net cash (used by)/provided|by|operating||activities|||216,119|22,339|
|Cash flows from investing<br>activities|||||||||
|Purchase<br>of office equipment|||||||(5,014)|(13,965)|
|fixed asset disposals|||||||||
||||||||(5,014)|(13,965)|
|Total net cash (used by)/provided||by|operating||and investing|activities|211,105|8,374|
|Cash and cash equivalents<br>at|the|beginning||ofthe|year||272,101|263,727|
|Total cash and cash equivalents||at the end ofthe year|||||483,206|272,101|





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||Donations<br>and|legacies||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Total|Total|
|||||||||Unrestricted|Restricted|2022|2021|
||||||||||6|E|F|
||Voluntary<br>income|||||||||||
||Donations|||||||1,105||1,105|3,065|
|||||||||1,105||1,105|3,065|
|3|income from|Charitable|Activities|||||||||
|||||||||||Total|Total|
|||||||||Unrestricted|Restricted|2022|2021|
|||||||||6|||F|
||Citizens Advice-|Welsh Government|||SAF*||||168,197|168,197|204,020|
||Citizens Advice-|DWP Help to Claim|||||||35,018|35,018|46,185|
||Citizens Advice-|Energy Advice||Project|||||27,435|27,435|8,640|
||Citizens Advice-|BGETWarmer||Wales|||||20,034|20,034|19,869|
||WCVA-Vol Wales||||||||18,000|18,000||
||Citizens Advice-various<br>grants||||||||||10,804|
||Citizens Advice|BEISRemote|working|||fund|||||16,110|
||Citizens Advice|Single Queue||uplift|fund||||||10,000|
||Citizens Advice|HMPT Phone chat/email|||||grant||||10,000|
||Welsh Government<br>WCVA-Voluntary|||||Services||||||
||Recovery Fund||||||||62,549|62,549|73,188|
||Ceredigion<br>County Council Warm Homes||||||Fund||33,536|33,536|42,750|
||Pembrokeshire|County Council||||||4,061||4,061|4,061|
||Cardigan<br>Town|Council|||||||||2,500|
||Aberystwyth<br>Town Council||||||||||4,000|
||Warm Wales Cymru<br>Cynnes CBC-Energy||||||Pilot||82,658|82,658||
||Citizens Advice-BEIS Innovation||||||||82|82|25,000|
||Energy Savings|Trust Covid 19||Crisis||Fund|||||22,156|
||Energy Savings|Trust-Cosy<br>Ceredigion|||||||28,654|28,654||
||Energy Savings|Trust-Voucher|Scheme||||||38,819|38,819||
||CAVO-ICF C3RDSCRT||||||||88,643|88,643|88,643|
||BGET-Innovation||||||||26,898|26,898||
||Western<br>Power|Distribution-Covid<br>19|||||||||18,541|
||Community<br>Fund<br>in Wales-Covid|||19|||||||15,000|
||AGH Pilot funds||||||||2,000|2,000||
||Other Grants for Services|||||||470||470|1,700|
|||||||||4,531|632,523|637,054|623,167|





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|come from Charita|ble<br>Activities continued.|..||
|---|---|---|---|
|The Welsh Government<br>of;<br>Community<br>Focus|Single Advice Fund was made|up|F<br>84,539|
|Specialist Advice-Debt|||41,836|
|Specialist Advice-Other|||13,704|
|Claim Whats Yours|||26,425|
|Test & Learn - Income|Max (see below)||18,457|
|Employment<br>Capacity<br>Building (see below)<br>less a 2020/21 Clawback|||8,507<br>~25,277|
||||168,197|



||Cyngor ar Bopeth Ceredigion|Cyngor ar Bopeth Ceredigion|Cyngor ar Bopeth Ceredigion|Citizens Advice acted as agent for the following|Citizens Advice acted as agent for the following|Citizens Advice acted as agent for the following|Citizens Advice acted as agent for the following|Citizens Advice acted as agent for the following|Citizens Advice acted as agent for the following|SAF funds<br>f||
|---|---|---|---|---|---|---|---|---|---|---|---|
||Test 8 Learn - Income|Max (see|||below)<br>Payments||Income<br>to Partners|||90,000<br>~71,543||
||||||Net Income to Ceredigion|included|||above|18,457||
||Employment<br>Capacity|Building||(see below)|||||Income|30,348||
||||||P 7|t|t|P ~||~27,547||
||||||Net Income to Ceredigion|included|||above|8,507||
|4|Activities for generating||funds||Unrestricted|Restrictedf||||2022f|2021<br>f|
||Rent from bureau<br>meeting||rooms||||||||212|
||||||||||||212|
||Investment<br>income|||||||||||
||Increase<br>in Investment|value|||2,015|||||2,015||
||Bank Interest received||||163|||||163|329|
||Total Investment<br>Income||||2,178|||||2,178|329|
||Miscellaneous||||1,685||||1,391|3,076||
||Total Other Income||||3,863||||1,391|5,254|541|





## 

||||||||'o|||
|---|---|---|---|---|---|---|---|---|---|
||||||N<br>'O||C<br>ttt|||
|||||C<br>9~ 'O<br>hatt9<br>tU<br>S<br>hatt<br>C<br>QD|||ttt9<br>'o<br>& C0<br>lO<br>'<br>ttt<br>a E<br>ttt o<br>0<br>ta P-<br>tc c|2022<br>Total|2021<br>Total|
|Charitable|Activities|||||||||
|Staff costs|||||||364,951|364,951|318,075|
|Other direct|costs||||442||56,179|56,621|73,892|
|Support costs|||||||194,668|194,668|121,695|
|Total Expenditure||by Activity|||442||615,798|616,240|513,662|
||||||||C|||
||||||||ttt|||
||||U||||hatt|||
||||Ctt|||||||
||||t7t|||tu||||
|Support Costs|||TS<br>0<br>W<br>Ct|ttt<br>ID9 <br>ttt-<br>ttt||9<br>ttt,e|O<br>C|2022<br>Total|Basis of<br>allocation|
|Governance|||||||2,819|2,819|Staffing ratio|
|Management|||||||121,287|121,287|Staffing ratio|
|Staff &Volunteer|||||||9,247|9,247|Staffing ratio|
|Office, IT &|communications||||||56,004|56,004|Staffing ratio|
|Premises|||||||4,644|4,644|Staffing ratio|
|Other|||||||667|667|Staffing ratio|
|Activity Total|||||||194,668|194,668||





## 

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## 

|6|Net income|l (exp|enditur|e|)<br>for th|e year|||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||2022|2021|
||||||||||8||
||This is stated|after charging:|||||||||
||Depreciation||||||||10,784|12,904|
||Auditors'<br>remuneration||||||||||
||Audit services||||||||2,340|1,902|
||Other Accountancy||services||from the Examiner||||54||
||Citizens Advice for 12 months||||of Financial|Management||Support|5,400|5,400|
|7|Information|regarding||Trustees,||Directors||and Employees|||
||||||||||2,022|2,021|
||||||||||6|6|
||Wages and salaries||||||||452,568|369,772|
||Social security|costs|||||||25,257|21,217|
||Pension costs||||||||8,413|6,810|
||||||||||486,238|397,799|
||The average<br>number||of FTE|employees,||analysed|by function was:||||
||||||||||2022|2021|
||Charitable<br>purposes||||||||16|14|
||Management|and administration|||ofcharity||||4|3|
||||||||||20|17|





## 

|Fixed Assets||||
|---|---|---|---|
||Freehold|Fixtures,||
||land and|fittings and||
||buildings|equipment|Total|
|Cost||||
|At 1 April 2021|89,707|155,404|245,111|
|Additions||5,014|5,014|
|Disposals||||
|At 31 March 2022|89,707|160,418|250,125|
|Depreciation||||
|At 1 April 2021|37,675|133,341|171,016|
|Charge for the year|1,794|8,990|10,784|
|Disposals||||
|At 31 March 2022|39,469|142,331|181,800|
|Net book value 2022|50,238|18,087|68,325|
|Net book value 2021|52,032|22,063|74,095|



|9|Fixed Asset Investments||
|---|---|---|
|||Listed|
|||Investments|
|||6|
||FAIR VALUE||
||At 1 April 2021|7,226|
||Revaluations|2,015|
||At 31 March 2022|9,241|
||NET BOOK VALUE||
||At 31 March 2022|9,241|
||At 1 April 2021|7,226|





## 

|Debtors|||
|---|---|---|
||Total|Total|
||2022|2021|
||F|F|
|Prepayments|1,488|3,447|
|Accrued Income|31,658|152,436|
|Other Debtors|168||
||33,314|155,883|



## 

||||Total|Total|
|---|---|---|---|---|
||||2022|2021|
|||||F|
|Pension|Creditor||2,073|1,399|
|Accruals|||3,171|2,524|
|Deferred|Income||6,998|1,208|
|Trade Creditors||(Partner Payments)|17,607|37,478|
|Other Creditors|||70,368|108,292|
||||100,217|150,901|



## 

|||||||
|---|---|---|---|---|---|
|Analys|is of net assets between funds||||Total|
|||General|Designated|Restricted|2022|
|||Funds|Funds|Funds|Funds|
|||||F|f|
|Tangible|Fixed Assets|68,325|||68,325|
|Investments||9,241|||9,241|
|Current|Assets|185,576|150,000|180,944|516,520|
|Current|Liabilities|15,752||84,465|100,217|
|Net Assets||247,390|150,000|96,479|493,869|





## 

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## 

|Movement<br>in funds||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||Income/|Expenditure/|||
||||||At 1|Recognition|Recognitio<br>n||At 31|
||||||April|of Gain|of Los<br>s|Transfers|March|
||||||2021f|F|E|6|2022<br>F|
|Restricted Funds||||||||||
|Welsh Government<br>SAF from Citizens Advice|||||25,271|169,495|(198,338)|3,572||
|DWP-Help to Claim from Citizens Advice||||||35,018|(34,734)||284|
|Energy Advice Programme|||from Citizens|||||||
|Advice||||||27,435|(1,166)||26,269|
|BGETWarmer Wales||from|Citizens|Advice|2,317|20,034|(14,939)||7,412|
|WCVA-Vol Wales||||||18,000|(18,019)|19||
|BEISremote working||from|Citizens|Advice|2,145||||2,145|
|Single Queue<br>uplift<br>from Citizens Advice|||||10,000||(1,484)||8,516|
|HMPT Phone chat and||email from Citizens||||||||
|Advice|||||10,000||(1,484)||8,516|
|WCVA-VSRF-Welsh|Government||||11,559|62,642|(71,555)||2,646|
|Ceredigion<br>CC Warm||Homes Fund|||5,354|33,536|(30,217)||8,673|
|Warm Wales Cymru Cynnes||||||82,658|(77,591)|(5,000)|67|
|BEISInnovation<br>from|Citizens Advice||||8,674|82|(4,034)||4,722|
|Energy Savings Trust-Cosy|||Ceredigion|||28,654|(19,746)||8,908|
|Energy Savings Trust-Voucher<br>Scheme||||||38,819|(32,500)||6,319|
|CAVO -ICF||||||88,643|(87,134)||1,509|
|BGET Innovation-British||Gas||||26,898|(20,857)||6,041|
|Western Power Distribution|||||1,764||||1,764|
|Energy Redress|||||2,688||||2,688|
|AGH Pilot funds||||||2,000|(2,000)|||
|Restricted<br>Fixed Assets|||||199|||199||
|Total Restricted<br>Funds|||||79,971|633,914|615,798|1,608|96,479|
|Unrestricted<br>Funds||||||||||
|General Funds|||||192,829|9,499|(442)|(22,821)|179,065|
|Unrestricted<br>Fixed Assets Fixtures||||& Fittings|73,896|||(5,571)|68,325|
|Designated<br>reserves||||||||||
|Redundancy|||||50,000|||23,000|73,000|
|IT Upgrade<br>fund|||||25,000||||25,000|
|Communications<br>Strategy||||||||10,000|10,000|
|Building<br>Dilapidations||Fund||||||42,000|42,000|
|Covid-19 fund|||||45,000|||45,000||
|Total Unrestricted<br>funds|||||386,725|9,499|442|1,608|397,390|
|Total funds|||||466,696|643,413|616,240||493,869|





## 

## 

## 

|Analys|is of net assets between funds||||Total|
|---|---|---|---|---|---|
|||General|Designated|Restricted|2021|
|||Funds|Funds|Funds|Funds|
|||6|F|F||
|Tangible|Fixed Assets|73,897||199|74,096|
|Investments||7,226|||7,226|
|Current|Assets|190,470|120,000|140,856|451,326|
|Current|Liabilities|4,866||61,084|65,950|
|Net Assets||266,727|120,000|79,971|466,698|



## 

|Movement<br>in fund|s||||||
|---|---|---|---|---|---|---|
||||Income/|Expenditure/|||
||||Recognition|Recognition<br>of||At 31|
|||At 1 April|of Gain|Loss|Transfers|March|
|||2020||||2021|
|||F|6||6|6|
|Restricted<br>Funds|||||||
|Welsh Government|SAF||204,020|(178,749)||25,271|
|DWP-Help to Claim|||46,185|(46,200)|15||
|Warm Homes Fund|||42,750|(37,396)||5,354|
|Western<br>Power Distribution|||18,541|(16,777)||1,764|
|BGETWarmer Wales|||19,869|(17,552)||2,317|
|WCVA-VSRF|||73,188|(61,629)||11,559|
|BEISInnovation|||25,000|(16,326)||8,674|
|Energy Redress|||22,156|(19,468)||2,688|
|BEISremote working|||16,110||(13,965)|2,145|
|HMPT Phone chat and email|||10,000|||10,000|
|Single Queue<br>uplift|||10,000|||10,000|
|Energy Advice Programme|||8,640|(8,640)|||
|CAVO -ICF||10,988|88,643|(70,959)|(28,672)||
|Restricted<br>Fixed Assets||624||425||199|
|Total Restricted<br>Funds||11,612|585,102|474,121|42,622|79,971|
|Unrestricted<br>Funds|||||||
|General Funds||150,845|40,184|(40,822)|42,622|192,829|
|Unrestricted<br>Fixed Assets||72,409|1,487|||73,896|
|Designated<br>reserves|||||||
|Redundancy||50,000||||50,000|
|IT Upgrade<br>fund||25,000||||25,000|
|Covid-19 fund||45,000||||45,000|
|Total Unrestricted<br>funds||343,254|41,671|40,822|42,622|386,725|
|Total funds||354,866|626,773|514,943||466,696|