WILTSHIRE CITIZENS ADVICE FINANCIAL STATEMENTS 31 MARCH 2022 Company Registration Number: 03204218 Charity Number: 1062219 WILTSHIRE CITIZENS ADVICE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 Contents Pages Reference & Administrative Infom)alion Trustees, Annu81 Report Independent Auditorfs Report 10-13 Stslemenl of Financial Activities (including Income and Expenditure accounti 14 Balance Sheet Cash Flow Statement 16 Notes lo the Financial Slalements 17-27 WILTSHIRE CITIZENS ADVICE REFERENCE & ADMINSTRATIVE INFORMATION YEAR ENDED 31 MARCH 2022 Trustees B Driscoll, Chair N Jackson E Dark D Szanto F Johnson, Treasurer D Bertwislle S Conner F Williams P Jamieson J Fisher (Resigned 21st October 20211 (Resigned 1fh March 20221 (Appointed Y, August 20211 Senior Management Team Suzanne Wigmore (Chief Executive Officer) Liz Goodey (Head of Finance and Business Support) Karen Proudlttk (Head of Service Delivery- Until Dec 20211 Katherine Cronnelly (Head of Service Delivery- From Feb 2022) Reglstered Offlce 3 Avon Reach Monkton Hill Chippenham Wiltshire SN15 1EE Company Registration Number 03204218 Charity Registration Number 1062219 Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Auditors Burton Sweet Limited The Clock Tower 5 Fadeigh CoLJrt Old Weston Road Flax Bourton Bristol BS48 1 UR WILTSHIRE CITIZENS ADVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2022 INTRODUCTION l am pleased lo share with you our annual report for 2021-22. This has been another challenging but rewarding year for Willshire Citizens Advi￿ IWCAI with the uncertainty of the ongoing impact of Coronavirus I￿kdown, and what the service delivery would look like as we came out of that in spring 2022. We have been successful in adding additional projects to our organisalion in the fom of project funding and contributions from a number of our business areas, and this has been the result of us being able lo demonstrate a sound performance in assisting a larye number of peO￿e within our community who have needed assistance with a range of problems. Ongoing changes to the benefits system, including the increased take up of Universal Credit and the increased regularity and complexity of disability benefit reviews, have created an additional demand for our services, as well as the new pressures which come from the rising costs of living crisis. We have also made a signfficant move into employability projects which is a new work area for WCA. We have been able lo assist within these areas by increasing the knowledge and skill base of our advisors and also continuing the increase in capacity lo be able to support the core service wfch paid advice. Our income for the year was £1,559,11512021.. £1,424,860) from charitable aclivilies, donations, trading income and donated rent. This reflected an 9.4 /0 increase over the previous year. Due to the prudent management of our fixed costs and general operating expenses we have been able to strengthen our financial position and generate a small but welcome surplus of funds for carry over into this new financial year. Our largest area of expenditure was our employee wsts which accounts for 80 /0 of our revenue. During the previous year we made the prudent decision to increase salaries by a weighted average of 1,/0 over the previous year. Our total average headcounl of employees was 55 at the year end, which was 3 lower than the previous year. Management and administrative staff reduced by two in number whilst client facing staff increased by three persons overall. Our overall headcount expressed in full time equivalent roles was 49 personnel, versus 41 from the previous year. Our total income for the last year exceeded our expenditure and provided a small surplus. However, this was due mainly to the very low level of travelling and office expènses, along with other deferred expenditure. It is clear that these expenses will resume in some way once the restrictions on movements and working allow for us to retum lo having people based in offices once again. Of course, the real measure of what we do is our ability to positively assist more than 14,000 clients during the last twelve months within our community with a wide fftnge of queries and problems. This has also left us well placed to deal with the challenges presented by reduction in Wiltshire Council funding, and the need for a new service model at the very end of the financial year. We would like to thank our management colleagues and Iruslee board for their input and focus, but most importantly to thank each and every member of the team, both in terms of the 55 employees and the 65 volunteers who consistently deliver our Servi￿ with such diligence, commitment and care. WILTSHIRE CITIZENS ADVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2022 OBJECTIVES AND ACTIVITIES Our Purpose To provide free, confidential and independent advice lo help people overcome their problems. To improve the policies and practices that affects people's lives by becoming a voice for our clierrts and consumers on the issues that matter to them. To promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of povety, sickness and distress in particular. but without limitation, for the benefit of the community of Wiltshire and the district of Swindon and surrounding areas. The Charity's Vision People of Wiltshire can successfully deal wf(h lrfe's problems. The Charity's Values Fair- Listening to our clients and our staff, respecting each other, valuing diversity, acting fairly and working towards a common goal. Responsible - Independent, impartial, honest, non-judgemenlal and free. Professional - Experts in our field, with well trained staff, supportive of each other, empowering our clients and staff and acting consistently. The Charity's Activities The 55 staff and 65 volunteers, Willshire Citizens Advice IWCAI offers an advice seNice on a range of issues lo the people of Wiltshire who require support. Predominant advice areas are.. Welfare Benefits and Tax Credits Universal Credit Employment Debt and Money Consumer goods and services Family and relationships Housing Law and Courts Immigration Health and community care Discrimination Utilities and communications Services Include.. Providing advi￿ through a number of channels including phone, email and a limited number of face lo face appointments sometimes, on a variety of levels from signposting to detailed and ongoing casework. Improving clients lives by improving policies and prO￿dureS of partners both locally and nationally on policies which impact upon them. An example of our local and national research and campaigning activity is our monitoring of the impact on our clients of accessibility of advice for those aged under 25, and those who need additional SUPFY)rt to act on our advice. WILTSHIRE CITIZENS ADVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2022 Through dedicated projects, carrying out detailed ¢asewort( for specific client groups. These include, but not exclusively, tenants, those suffering from cancer, people with poor mental health and Carers and those who re￿iVed back lo work support. Working effectively to provide advisory support lo clients within the community who are making new claims for Universal Credit and also with employment, housing and redundancy issues. Through the jointly funded Wiltshire Money initiative work with both clients and extemal partners to increase their skills and ability in areas such as financial capability. The joint partnership between WCA, High Wycombe and Wesl Oxfordshire regarding the delivery of Pensionwse advice lo eligible clients across a large portion of our region. Working across the county in some more collaborative ways, increasing links wi(h other charities and the CCG and health sector. Also Age UK as tenants in Devizes offices, and Alzheimer's Support and Wiltshire Mind in Trowbridge beller use of our premises. The Trustees have referred lo the guidance in the Charity Commission's general guidan￿ on public benefit when reviewing the Charity's aims and objectives and in planning the Charity's future activities. ACHIEVEMENTS AND PERFORMANCE A. Main achievements of the charity During the 2021122 financial year Willshire Citizens Advice continued to thrive due lo this support from our sponsors and particularly Willshire Council, Wessex Water, Macmillian Cancer Support, The European Social Fund and National Lottery, Selwood, Greensquare, Citizens Advice, Department of Vvork and Pensions, Seelec Plus and local charitable funders such as Town and Parish Councils, and Wiltshire Community Foundation. WCA was able to demonstrate a level of client management in terms of both numbers of clients helped and quality of advice that was in the upper quartile of all LCAS within England and Wales. We also continued to increase our support to clients across digital channels, especially phone and email. Performance levels SLJch as these made for a persuasive case to our funders to continue supporting us for the future. Additional income from the Restart and Jets programmes helped to mitigate up forfurther falls in Wiltshire Council funding. AroLJnd 830/y of all our spend is now staff costs as we become more efficient in all other areas of the service. At the end of the year reserves rose by £73,047. During the year our volunteers contributed lime across all channels and locations. and this has considerably helped our organisation to deliver a high level of service within a cost effective way, and also has made for more efficient use of our offices and resources. We greatly value the efforts and expertise of our volunteers as il brings enormous benefit lo the organisalion and its clients. Some of the key achievements in the year were: We helped 14,192 clients with 42,431 issues, and we also had 309,113 visits to our digital advice platforms. For every £1 invested in Citizens Advice we saved £3.47 in govemment and public servI￿s, delivered £24.59 in wider economic and social benefit and delivered a direct value of £9.70. to the people that we help. It has been reassuring lo be told by over 800/0 of our clients that we have been able lo positively change their lives. Answered 5,844 phone calls in the year, and 3,386 emails. We Continued lo expand the number of people across WCA who were involved in Research and Campaigning, and continued lo work on both Mental Health and the costs of living crisis. We directly contributed to local policies including with Council Tax collection, and the distribution of local discretionary funds including the Household Support Fund. We had a perfect assessment of green score across all measures in our Leadership Self Assessment, and no audit recommendalions. WILTSHIRE CITIZENS ADVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2022 Covid-19 pandemic Covid continued lo have an impact on our staff, volunteers, service and clients in the year. We had periods of Un￿rtaintY as restrictions were eased and then reintroduced. All offices remained open for staff and volunteers bul we remained closed lo drop in services. By the end of the year all paid staff had a hybrid work agreement in place that allied them lo, in the majority of cases, have a work life balance of working from home and an office. Advi￿ continued to be provided by telephone and email with face to fa￿ provided in limited circumstances where required. By March 2021 we had decided as a Iruslee board not lo reintroduce drop in advi￿ as a standard part of our service but lo to target fa￿ to face advice lo those who most need it. C. People Generally, staff tumover for the year was low. Karen Proudlock the Head of Advice left us in December 2021 and was replaced by Katherine Cronnelly in February 2022. D. Fundraising activities and income generation As a charitable organisation, WCA relies on financial support and an element of fundraising so as to cover its ongoing expenses and lo promote the services and support that il offers lo everyone within Wiltshire. We have actively sourced new avenues of income over the past year by making formalised grant applications to organisalions and local councils, with some positive responses and donations. We were also successful in 2 new contracts with a print provider of DWP work contract Seetec Pluss. It is interesting that a large number of people when questioned about their awareness of the cr(izens Advice organisalion believed that it was fully government funded. We continue lo try to raise public awareness of the services offered and of the necessary funding to sustain these efforts. WCA voluntarily complies with The Code of Fundraising Practice, published by the Fundraising Regulator and developed by the Institute of Fundraising IloFI and Public Fundraising Association IPFRAI. We have received no complaints about our fundraising activities. WCA always strives lo protect our seNice users, clients and customers as well as other members of the general public from any unreasonable intrusion or other unacceptable behaviour due to any fundraising activities carried out on our behalf. FINANCIAL REVIEW A. Overview WCA'S total income, excluding donated services, was £1,542,738 this year from £1,408,483 in 2020121. A detailed analysis of income is shown in the Statement of Financial Activities ISOFAI and notes 2 and 3 of the Financial Statements. The generosity and far-sightedness of our funders have allowed WCA lo assist 14,192 clients through the last year and lo strengthen our operations in terms of essential equipment and office locations. This is approximately one in every 14 households in Wiltshire. Expenditure lolal spending on charitable activities, excluding donated Servi￿$, for the year was £1,469,691. an increase from £1.335,973 the previous year. The amount spent on salaries including employer national insurance and pension contributions was £1,230,662 (other staff costs were £39,677) an increase from the previous year of £1,140,458. Staff costs are 83010 of the organisation's charf(able spend. WILTSHIRE CITIZENS ADVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2022 Further analysis of charitsble activity expenditure, showing the operational activities undertaken by WCA are given in the SOFA and in notes 4 to 7 of the Financial Slalements. Income for the year of £1,559,115 included £799,981 of restricted funds. Surplus funds of £73,047.. £52,153 were restricted and £20,894 unrestricted. leaving £66,239 in restricted funds and £532,445 unrestricted on the balance sheet. None were designated. Included within restricted funds at the year end was a balance of £32,086 relating to the Energy Redress Winter Hardship Scheme. The grant was awarded to the charity near the year end and will need to be fully spent within 6 months. Further analysis of restricted funds is shown in note 13 of the Financial Statements. B. Reserrfes policy The Board has examined the Charity's requirements for reserves in the light of the main financial risks to the organisalion. It has establish￿j a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (free reserves) held by the charity should be maintained at a level in the region of three months of organisational running costs. Better financial management and increased costs meant that for 2021122 we have increased our reserves policy to £412,500. Free reserves at 31 March 2022 are £474,436 which equates lo approximately 3.8 months organisational running costs. Al this level, the Board feel confident WCA is able to continue the core activities of the Chartty in the event of a significant drop in funding, whilst considering how any such loss in funding could be replaced or activities changed. The Board is committed lo investing additional resources for the purposes of developing seNices but this has to be weighed against the need to maintain our reserves in the volatile funding environment which we face. C. Investment policy WCA is committed to maintaining funds in instant aC￿sS accounts lo meet all the day to day needs for working capital. Any funds beyond this, and not required for development of the business in the short term, are invested in low risk deposit accounts, reviewed and recommended by the Finance and Business Development Committee, and approved by the Board. During 2021122 Trustees reviewed the existing perfomiance of our deposit account with a review to investing in more low risk, fixed rate, medium term deFK)Sit accoLJnls. We have £85,000 (maximum amount covered by the FSCSI invested in the Bank of India on a deposit account arrangement and £86,615 in Charity Bank Ethical Easy Access awount. The trustees will review other investment opportunities in 2022123. D. Going concorn After reviewing the organisation's budgets and business plan, taking account of the Cu￿ent economic climate and its reserves posrf(ion, the Trustees have a ￿asOnable expectation that the organisation has adequate resources lo continue in operational existence for the foreseeable future. For this reason they continue lo adopt the going Con￿rn basis in preparing the financial statements. E. Prlnclple rfsk and uncertalnty Our Board of Trustees is ultimately responsible for risk management. A comprehensive annual planning and budgeting process is approved by the Board, during which a thorough assessment of our key extemal and internal risks is undertaken, together with how these risks are being managed. In addition each Trustee Board sub Committee reviews risk on a regular basis through receiving risk registers from senior management. They assess the adequacy of the internal control systems and risk management processes in place. The Trustee Board annually reviews the key Corporate risks, the adequacy of the actions being taken to address them, and the advent of any new risks. WILTSHIRE CITIZENS ADVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2022 As an integral part of the risk management approach the Board of Trustees considers the following lo be the principal risks and uncertainties for WCA and the actions we take to manage those risks. Not being able to maintain financial stability. Our income strategy is lo maintain and grow a broad base of diverse funds and identify new ways of generating income aligned to our business objectives. Our expenditure plans are carefully developed, with an ability lo adapt to changed financial circumstances should the need arise. In addition, our reserves policy provides a degree of financial stability over the short term. Our current and potential clients are not being able to a￿sS our service. We resp)nd to increasing demand by constantly addressing accessibility, capacity and capability challenges. This includes a constsnl review of delivery channels. Damage to our reputation and servi￿. For example, by breaches in client confidentiality, loss of sensitive data, inaccurate or inappropriate access lo data. Risks have been controlled by constantly reviewng our policies and approach to maintaining confidentiality, handling data and serving our clients. We make sure they are effective, legal and consistently communicated and understood. Failing to influence policy and practices that influence people's lives and therefore not meeting the needs of our stakeholders, including clients, volunteer3, funders, partners and staff. To manage this we actively campaign on issues through the research we carry out and support. Our strategy emphasises the importance of collecting and communicating issues affecting clients. This knowledge and evidence will inform our influencing work at local, regional and national level lo help achieve our vision of "People of wI￿shIre successfully dealing with life's problems," STRUCTURE, GOVERNANCE AND MANAGEMENT WCA is a charf(able company limited by guarantee, incorporated on 28th May 1996 and re-registered as a charity on 6th May 1997. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its A￿'cleS of Association. For debt and credit setvices we are aulhorised and regulated by the Financial Conduct Aulhorily. FRN= 617798. The governing body is our Board of Trustees, which meets quarterly and currently has 8 members (maximum 151. Trustees are also the directors of the company who are responsible for the strategic direction and governance of the charity, they agree the business plan, monitor progress toward achievement of organisational goals, review operational perfO￿an￿ and oversee the management of organisalional risk. Meetings musl be quorale with the attendance of a minimum of 5 Trustees or 50 /0 whichever is higher, and each meeting is formally minuled. During the year we received resignationslsland-downs from two trustees who had served their term of offi and we appointed one new trustee. The Board is elected from its membership by ils Members erf(her at its AGM, or, where a vacancy exists, at any time between AGMS. The trustees have power to co-opt not ex￿edIng one third of the total number of trustees. The Trustee Board has 2 Committees operating under specific delegated authority through approved Terms of Reference. Finance and Business Development People and Engagement The CEO is responsible for strategic and operational management and is authorised lo use resources, through the Senior Management Team, towards the achievement of WCA business objectives. WILTSHIRE CITIZENS ADVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2022 The Senior Management Team of the organisation comprises of.. CEO - through whom the Board exercises ils Governance Head of Service Delivery Head of Finance & Business Support Regular business meetings are held where performance is monitored, strategically, operationally and financially, and potential improvements discussed, and actions agreed. A scheme of delegation exists which clearly outlines the delegated authorities of senior staff. Through the activities of skilled and committed staff and volunteers, managers and Team Leaders also discharge their responsibilities. The Trustee Board carries out an annual skills audit lo ensure there is appropriate expertise within its members. If a gap exists a rigorous recruilmenl and selection process lakes place. Prospective Trustees are provided with a briefing about the organisation and the duties in law of a Charity Trustee. They are then interviewed by a panel comprising the Chair and at least one other Trustee with the Chief Executive in attendance and due diligence checks are completed. Following a satisfactory interview and due diligence process, candidate Trustees are invited to join at least one Board meeting as an observer, before a recommendation is made to the full Board that the prospective Trustee be appointed as a full member. New trustees undergo a briefing session on the working of the organisation, and they have induction training. They are given further information on the obligations of being a trustee, including employer resFX)nsibililies. They are provided with the Business and Strategic Plans, most recent minutes of Trustee Board meetings, budgets and financial reports. They are offered access to online training on finanual management, employer responsibility and trusteeship run by Citizens Advice. In addition to training for new trustees, existing trustees spend lime within the organisalion alongside volunteers and employees, lo maintain awareness of the wider social and policy context in which WCA provides support for our clients. There is a Iruslee annual review Isimilar to an appraisal) system in place. Despite the Covid-19 restriction we held these remotely throughout the year and all trustees were able lo discuss and review their input and performance with the chair and lo talk through involvements for the coming year. WIDER NETWORK Willshire Citizens Advice is a member of Citizens Advi￿, the National Association of Citizens Advice Bureaux. Citizens Advi￿ regulates WCA and, through formal audit, monitors quality of advice and management processes. PAY POLICY FOR KEY MANAGEMENT PERSONNEL Key management personnel, excluding Trustees, are remunerated by annual salary and the WCA standard pension contribLJlion. There are no additional payments or benefits in kind. The CEO'S salary is sel by the Board. The principal aim is lo offer a fair pay that will allract and keep appropriately skilled senior staff. The pay policy is reviewed annLJally. RELATED PARTY RELATIONSHIPS There were no material related party transactions with Iruslees or senior management. Citizens Advice provides a framework for stsndards of advice and casework management as well as monitoring progress against these standards. Operating policies are independently detemiined by the Trustee Board of WCA in order to fulfil its charitable objectives and comply wf(h the national membership requirements. WILTSHIRE CITIZENS ADVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2022 PLANS FOR THE FUTURE We plan to continue lo deliver seNices by phone and email with a face lo face provision only where a specific need is identified by clients or advisors. Review our core setvice to meet the reduced funding agreement from Willshire Council, and continue to diversify our funding streams. Providing mulli channel advice lo increase access to clients, in a way that suits them best. Campaigning on the big issues and using our influence to prevent problems. Working in effective partnerships and providing the tools, skills and confidence lo empower people and build resilient communities Have the right resources in the right place Underpinning these objectives are a number of operational and potential structural changes including improved efFiciencies from simplification of processes, reviewing supplier contracts, promoting remote and flexible working by further use of teChnol(￿Y and focussing on recruitment, retention and training strategies to promote alignment lo our service needs. STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also directors of Wiltshire Citizens Advice for the purposes of company law) are resFX)nsible for preparing the Trustees, Report lincorporaling the strategic report and directors, report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland {Uniled Kingdom Accepted Accounting Practice). Company law requires the trustees lo prepare financial slalemenls for each financial year which give a true and fair view of the slate of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial slalements, the trustees are required to.. select suitable accounting policies and then apply them consislenlly., obseNe the methods and principles in the Charities SORP., make judgments and accounting estimates that are reasonable and prudent., slate whether applicable UK Accounting Standards have been followed, subject lo any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the charitable company will continue in business. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2(K)6. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware= there is no relevant audit information of which the charitable company's auditors are unaware,. and the trustees have taken all steps that they ought to make themselves aware of that information. This report was approved by the Trustees, on and signed on their behalf by.. 6ame Drtr6011 B Drlscoll Trustee Date.. 10 October 2022 WILTSHIRE CITIZENS ADVICE INDEPENDENT AUDITORS REPORT YEAR ENDED 31 MARCH 2022 Independent auditor's report to the members of Wiltshire Citizens Advice Opinion We have audited the financial statements of Wiltshire Citizens Advice (the "Charily'l for the year ended 31 March 2022 which comprise the Slalemenl of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial slalements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the Charity s members, as a body, in accordance w(ch Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the Charity s members those matters we are required lo state in them in an auditorfs report and for no other purpose. To the fullest extent permilled by law, we do not accept or assume responsibility lo anyone other than the Charity s members as 8 body, for our audit work. for this report. or for the opinions we have formed. In our opinion, the financial statements.. give a true and fair view of the slate of the Charity's affairs as at 31 March 2022 and of its income and expenditure for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted out audit in accordance with inlemalional Standards in Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded that the trustees. use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitvs ability to continue as a going concem for a period of al least twelve months from when the financial statements are aulhorised for issue. Our responsibilities and the responsibilities of the trustees with respect lo going con￿rn are described in the relevant sections of this report. Other Informatlon The other infomialion comprises the infomalion induded in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained in the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assuran￿ conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears lo be materially misstated. If we identify such material inconsistencies or 10 WILTSHIRE CITIZENS ADVICE INDEPENDENT AUDITORS REPORT YEAR ENDED 31 MARCH 2022 apparent material misstatements, we are required to determine whether there is a material misstatement in the financial stslements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other infomiation, we are required lo report that fad. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Iruslees, report lincorporaling the directors, report) for the financial year for which the financial statements are prepared is consistent with the financial statements., and the trustees, reFX)rt (incorporating the directors, report) have been prepared in accordance wi(h applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misslalemenls in the trustees, report (incorporating the director's report). We have nothing to reFM)rt in respect of the following matters in relation lo which the Companies Act 2006 requires us lo report to you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us- or the financial slalemenls are not in agreement with the accounting records and returns,. or certain disclosures of Iruslees, remuneration specified by law are not made,. or the Iruslees were not enlilled to prepare the financial statements in accordan￿ with the small companies regime and lake advantage of the small companies, exemptions in preparing the directors, report and from the requirement lo prepare a strategic report. Responsibilities of trustees explained more fully in the trustees, responsibilities slalemenl, the Iruslees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary lo enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial slatemenls, the trustees are resFX)nsible for assessing the Charity s ability lo continue as a going concem, disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the Charity or lo cease operations, or have no realistic alternative but to do so. Audltor's responslbllltles for the audlt of the finanelal statements Our ot4ectives are to obtain reasonable assurance about whether the financial slalemenls as a whole are free from material misstatement, whether due lo fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when il exists. Misslalements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. WILTSHIRE CITIZENS ADVICE INDEPENDENT AUDITORS REPORT YEAR ENDED 31 MARCH 2022 Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-complian￿ with laws and regulations, was as follows.. the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills lo identify or recognise non-compliance with applicable laws and regulations., we identified the laws and regulations applicable to the Charity through discussions with directors and other management, and from our knowledge and experien￿ of the sector., we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements of the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safely legislation- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal Corresponden￿,. and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance through the audit. We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by.. making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud., considering the internal controls in place lo mitigate risks of fraud and non-compliance with laws and regulations., and understanding the design of the company s remuneration policies. To address the risk of fraud through management bias and override of controls, we.. performed analytical prwedures to identify any unusual or unexpected relationships., lesled journal entries lo identify unusual transactions: assessed whether judgements and assumptions made in determining the awounting estimates set out in the accounting policies were indicative of potential bias., and investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed prO￿dureS which included, but were not limited to.. agreeing financial statement disclosures to underlying supporting documentation: reading the minutes of meetings of those charged with g0veMan￿., enquiring of management as lo actual and potential litigation and claims,. and reviewing correspondence with HMRC, relevant regulators and the company's legal advisors. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non- compliance. Auditing standards also limit the audit prO￿dureS required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspèction of regulatory and legal correspondence, if any. 12 WILTSHIRE CITIZENS ADVICE INDEPENDENT AUDITORS REPORT YEAR ENDED 31 MARCH 2022 Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may invO￿e deliberate concealment or collusion. A further description of our responsibilities for the audit of the financial statements is lo¢aled on the Financial Reporting Counul's website at www.frc.or .ukla blsco rivate.cfm This description forms part of our auditor's report. ockkn LLI Joshua Kingston ACA (Senior Statutory Auditor) For and on behalf of Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR 10 October 2022 Date.. ## **WILTSHIRE CITIZENS ADVICE** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2022** |**Note**
**Income from:**
Donations and grants
**2**
Charitable activities
**3**
Other trading income
Investments
**Total income**
**Expenditure on:**
Charitable activities
**4**
**Total expenditure**
**Net income/ (expenditure)**
**6**
Transfers between funds
**13**
**Net movement in funds**
**Total funds at start of year**
**13**
**Total funds at end of year**
**13**|**Unrestricted**
**Funds**
**£**
55,030
673,039
29,212
1,853
759,134
738,240
738,240
20,894
(6,887)
14,007
518,438
532,445|**Restricted**
**Funds**
**£**
40,167
759,814
-
-
799,981
747,828
747,828
52,153
6,887
59,040
7,199
66,239|**Total Funds**
**2022**
**£**
95,197
1,432,853
29,212
1,853
1,559,115
1,486,068
1,486,068
73,047
-
73,047
525,637
598,684|**Total Funds**
**2021**
**£**
**(Restated)**
37,100
1,374,389
11,190
2,181
1,424,860
1,352,350
1,352,350
72,510
-
72,510
453,127
525,637| |---|---|---|---|---| The Charity has no recognised gains or losses other than the results for the year as set out above. All of the activities of the charity are classed as continuing. **See note 18 for fund-accounting comparative figures. The notes on pages 17 to 27 form part of these financial statements.** 14 ## **WILTSHIRE CITIZENS ADVICE** ## **BALANCE SHEET** **AS AT 31 MARCH 2022** **----- Start of picture text -----**
AS AT 31 MARCH 2022 Company number: 03204218
2022 2021
Note £ £
Fixed assets
Tangible assets 8 130,188 139,587
130,188 139,587
Current assets
Debtors 9 111,020 62,358
Cash at bank and in hand 647,825 511,254
758,845 573,612
Liabilities
Creditors : amounts falling
due within one year 10 (198,173) (90,368)
Net current assets 560,672 483,244
Creditors : amounts falling
due after more than one year 11 (67,176) (72,194)
Provisions for liabilities 12 (25,000) (25,000)
Net assets 598,684 525,637
Funds
Restricted funds 14 66,239 7,199
Unrestricted funds 14 532,445 518,438
Total funds 598,684 525,637
**----- End of picture text -----**
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. B Driscoll Trustee **The notes on pages 17 to 27 form part of these financial statements.** 15 ## **WILTSHIRE CITIZENS ADVICE** ## **CASHFLOW STATEMENT** ## **YEAR ENDED 31 MARCH 2022** |**Note**
**Net cash inflow from operating activities**
**19**
**Non-operational cash flows:**
**Investing activities**
Payments for tangible fixed assets
Investment income
**Financing activities**
Loan repayments
**Net cash inflow for the year**
**20**|**2022**
**£**
141,342
(1,607)
1,853
246
(5,017)
(5,017)
136,571|**2021**
**£**
102,974
(9,397)
2,181
(7,216)
(4,736)
(4,736)
91,022| |---|---|---| ## **Cashflow Restrictions** Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash outflows on any fund outside its own objects, except on special authority. In practice, this restriction has not had any effect on cash flows for the year. **The notes on pages 17 to 27 form part of these financial statements.** 16 **NOTES TO THE FINANCIAL STATEMENTS** ## **WILTSHIRE CITIZENS ADVICE** ## **YEAR ENDED 31 MARCH 2022** ## **1 Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019. Wiltshire Citizens Advice meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. ## **Going concern** After reviewing the organisation's budgets and business plan. Taking account of the current economic climate and its reserves position, the Trustees have a reasonable expectation that the organisation has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. ## **Income** Income from donations is included in income when these are receivable, except as follows: I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods; II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met. Legacies are included on a receivable basis where the charity is entitled to the income, it can be measured reliably and receipt is probable. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is not included in income but is treated as a contingent asset and disclosed if material. Investment income is included on a receivable basis. Donations in kind comprise donated services where the costs are measurable and the services would otherwise have to be paid for to maintain operational effectiveness. ## **Expenditure** Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered. ## _**Raising funds**_ Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods sold and other costs which include the costs of running and participating in fundraising events and collections and cost of goods purchased for resale. ## _**Governance costs**_ Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs. ## _**Allocation and apportionment costs**_ Certain expenditure is directly attributable to specific activities and this has been included in those cost categories. Other costs, which are attributable to more than one category, are apportioned across cost categories on the basis of an assessment of workload carried out from time to time. Overhead support costs have been apportioned between charitable activities on a basis consistent with the use of resources. 17 **WILTSHIRE CITIZENS ADVICE** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2022** ## **1 Accounting policies (** _**continued**_ **)** ## **Pension** The charity contributes to defined contribution pension schemes. Contributions payable to the charity's pension schemes are charged to the Statement of Financial Activities in the period to which they relate. ## **Tangible fixed assets** Tangible fixed assets are initially recognised at cost. After recognition, under the cost mode, tangible fixed assets are measure at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Capital items with purchase price of more than £500 are included within fixed assets. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using straight- line method: Depreciation is provided on the following basis: Freehold property - 2% straight line Plant and machinery - 15%-25% straight line A review of impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets are their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of Financial Activities. ## **Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash at bank and in hand** Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **Creditors** Creditors and provisions are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable of a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted and the pretax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees. Further explanation of the nature and purpose of each fund is included in note of the financial statements. 18 ## **WILTSHIRE CITIZENS ADVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2022** ## **2 Income from: Donations and grants** |Donations and Grants
Small parish and council giving
Donations in kind|**Unrestricted**
**Funds**
**£**
19,738
18,915
16,377
55,030|**Restricted**
**Funds**
**£**
40,167
-
-
40,167|**Total Funds**
**2022**
**£**
59,905
18,915
16,377
95,197|**Total Funds**
**2021**
**£**
**(Restated)**
5,723
15,000
16,377
37,100| |---|---|---|---|---| Income from donations and grants in the prior year was unrestricted. Donations in kind comprise £16,377 (2021: £16,377) in respect of the rental value of donated premises. ## **3 Income from: Charitable activities** |Grants - core service delivery
Grants and contracts - restricted projects
Grants - core service delivery
Grants and contracts - restricted projects|**Unrestricted**
**Funds**
**£**
673,039
-
673,039
**Unrestricted**
**Funds**
**£**
560,743
-
560,743|**Restricted**
**Funds**
**£**
-
759,814
759,814
**Restricted**
**Funds**
**£**
-
813,646
813,646|**Total Funds**
**2022**
**£**
673,039
759,814
1,432,853
**Total Funds**
**2021**
**£**
**(Restated)**
560,743
813,646
1,374,389| |---|---|---|---| ## **4 Expenditure on: Charitable activities** |Core service delivery
Restricted projects|**Activities**
**undertaken**
**directly**
**£**
516,297
611,422
1,127,719|**Grants**
**payable**
**£**
-
2,940
2,940|**Support**
**costs**
**(Note 5)**
**£**
221,943
133,466
355,409|**Total**
**2022**
**£**
738,240
747,828
1,486,068| |---|---|---|---|---| All grants made within the year were to individuals, through voucher schemes. |Core service delivery
Restricted projects|**Activities**
**undertaken**
**directly**
**£**
325,653
688,762
1,014,415|**Support**
**costs**
**(Note 5)**
**£**
191,469
146,466
337,935|**Total**
**2021**
**£**
517,122
835,228
1,352,350| |---|---|---|---| Included within Core Service Delivery is £16,377 (2021: £16,377) relating to the value of donated premises. 19 ## **WILTSHIRE CITIZENS ADVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2022** ## **5 Support costs** |Staff and volunteer costs
Office costs
Premises costs
Other costs
Governance costs
Staff and volunteer costs
Office costs
Premises costs
Other costs
Governance costs|**Unrestricted**
**Funds**
**£**
106,437
37,697
73,458
220
4,131
221,943
**Unrestricted**
**Funds**
**£**
96,309
47,553
42,297
41
5,269
191,469|**Restricted**
**Funds**
**£**
64,006
26,872
39,528
148
2,912
133,466
**Restricted**
**Funds**
**£**
80,733
25,840
35,529
35
4,329
146,466|**Total Funds**
**2022**
**£**
170,443
64,569
112,986
368
7,043
355,409
**Total Funds**
**2021**
**£**
177,042
73,393
77,826
76
9,598
337,935| |---|---|---|---| ## **6 Net income/ expenditure for the year** |Statutory audit fee:
- Current year
- Prior year over/under provision
Depreciation
Trustees remuneration
Reimbursement of Nil Trustees expenses (2021: 1)|**2022**
**£**
7,500
-
11,006
-
-|**2021**
**£**
5,950
-
11,642
-
57| |---|---|---| ## **7 Staff costs and numbers** The aggregate payroll costs were: |Wages and salaries
Social security costs
Contribution to defined contribution pension scheme|**2022**
**£**
1,093,032
74,478
63,152
1,230,662|**2021**
**£**
1,020,258
64,444
55,756
1,140,458| |---|---|---| The average number of persons employed by the company during the year was as follows: |Management
Administration
Other|**2022**
**No.**
3
5
47
55|**2021**
**No.**
3
4
51
58| |---|---|---| 20 ## **WILTSHIRE CITIZENS ADVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2022** ## **7 Staff costs and numbers (** _**continued**_ **)** The average headcount expressed as full-time equivalents was: |Management
Administration
Other|**2022**
**No.**
3
3
43
49|**2021**
**No.**
3
2
36
41| |---|---|---| No employee received remuneration amounting to more than £60,000 in the current or preceding year. The key management personnel of the charity comprise of the Trustees, CEO, Head of Service Delivery and Chief Finance Officer. The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the charity was £136,308 (2021: £123,450). ## **8 Tangible fixed assets** |**Cost or valuation**
At 1 April 2021
Additions
Disposals
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
Elimination on disposal
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021
**Debtors**
Trade debtors
Other debtors
Prepayments and accrued income|**Freehold**
**property**
**£**
190,610
-
-
190,610
68,831
3,812
-
72,643
117,967
121,779|**Plant and**
**machinery**
**£**
178,417
1,607
(102,374)
77,650
160,609
7,194
(102,374)
65,429
12,221
17,808
**2022**
**£**
43,908
3,242
63,870
111,020|**Total**
**£**
369,027
1,607
(102,374)
268,260
229,440
11,006
(102,374)
138,072
130,188
139,587
**2021**
**£**
174
86
62,098
62,358| |---|---|---|---| ## **9 Debtors** 21 ## **WILTSHIRE CITIZENS ADVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2022** ## **10 Creditors: amounts falling due within one year** |Bank loans and overdrafts - mortgage
Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income|**2022**
**£**
5,003
4,256
16,361
-
172,553
198,173|**2021**
**£**
4,823
19,047
17,975
4,745
43,778
90,368| |---|---|---| Included within bank loans due within one year is a secured bank loan by a fixed charge over the land and building asset of the charitable company. Interest is charged on this loan at 2.5% over the Bank of England base rate. The Bank of England base rate prevailing at 31 March 2022 was 0.75% (2021: 0.10%). ## **11 Creditors: amounts falling due after more than one year** |Bank loans - mortgage
Included within the above are amounts falling due as follows:
Within one year
Within two and five year
Over five years
**Provisions for liabilities and charges**
Dilapidations|**2022**
**£**
67,176
**2022**
**£**
5,003
21,293
45,883
72,179
**2022**
**£**
25,000|**2021**
**£**
72,194
**2021**
**£**
4,823
20,779
51,415
77,017
**2021**
**£**
25,000| |---|---|---| ## **12 Provisions for liabilities and charges** 22 ## **WILTSHIRE CITIZENS ADVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2022** **----- Start of picture text -----**
13 Movement between funds
At At
1 April 31 March
2021 Income Expenditure Transfers 2022
£ £ £ £ £
Restricted funds
Pension Wise - 263,229 (263,229) - -
-
Green Square 2,726 47,500 (51,982) 1,756
- -
Building Bridges 10,509 (12,209) 1,700
- -
MacMillan Cancer Support 52,075 (55,291) 3,216
Wiltshire Council Carers - 60,210 (58,685) - 1,525
M S Society - 5,810 (6,160) 350 -
-
Wiltshire Money 4,473 20,000 (11,715) 12,758
Wiltshire Council Mental Health - 42,000 (39,144) - 2,856
- -
Money Advice Service 109,576 (112,484) 2,908
Wiltshire Council - resettlement
- -
service support 15,000 (16,882) 1,882
- - -
Help to Claim 70,443 (70,443)
Best Practice Lead - 39,962 (39,962) - -
JETS - 23,500 (6,486) - 17,014
-
Energy Redress Scheme Winter 40,167 (3,156) (4,925) 32,086
Hardship Fund
7,199 799,981 (747,828) 6,887 66,239
Unrestricted funds
General funds 518,438 759,134 (738,240) (6,887) 532,445
518,438 759,134 (738,240) (6,887) 532,445
Total funds 525,637 1,559,115 (1,486,068) - 598,684
**----- End of picture text -----**
23 ## **WILTSHIRE CITIZENS ADVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2022** **13 Movement between funds (** _**continued**_ **)** |**Restricted funds**
Pension Wise
Green Square
Building Bridges
MacMillan Cancer Support
Wiltshire Council Carers
M S Society
Wiltshire Money
Wiltshire Council Mental Health
Money Advice Service
Help to Claim
Best Practice Lead
Lottery Community Fund
**Unrestricted funds**
General funds
**Total funds**
Wiltshire Council - resettlement
service support|**At**
**1 April**
**2020**
**£**
-
-
-
-
-
-
4,891
-
-
-
-
-
-
4,891
448,236
448,236
453,127|**Income**
**£**
278,082
47,500
43,959
51,687
60,210
5,000
20,000
42,000
101,603
15,000
70,314
34,397
43,894
813,646
611,214
611,214
1,424,860|**Expenditure**
**£**
(278,082)
(44,774)
(50,018)
(52,166)
(60,920)
(8,301)
(20,418)
(42,262)
(105,635)
(15,887)
(77,713)
(34,397)
(44,655)
(835,228)
(517,122)
(517,122)
(1,352,350)|**Transfers**
**£**
-
-
6,059
479
710
3,301
-
262
4,032
887
7,399
-
761
23,890
(23,890)
(23,890)
-|**At**
**31 March**
**2021**
**£**
-
2,726
-
-
-
-
4,473
-
-
-
-
-
-
7,199
518,438
518,438
525,637| |---|---|---|---|---|---| ## **Pension Wise** Grant funded from HM Treasury for the provision of Pension Wise services. WCA is lead partner in Wessex Partnership including High Wycombe and West Oxfordshire Local Citizens Advice. ## **Green Square** Contract to provide a debt and benefit take up service for Green square residents and employees. ## **Building Bridges** A National Lottery and European Social Fund project. WCA is a sub-contractor delivering debt and benefits advice to support clients into paid work. ## **MacMillan Cancer Support** A grant to provide welfare benefit advice to people affected by cancer. ## **Wiltshire Council Carers** A grant to provide welfare benefit, debt and money management advice to carers in Wiltshire. ## **M S Society** Funding to support people with benefits advice. 24 ## **WILTSHIRE CITIZENS ADVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2022** ## **13 Movement between funds (continued)** ## **Wiltshire Money** A grant to implement the Wiltshire Money strategic plan (tackling financial exclusion) through partnership working. ## **Wiltshire Council Mental Health** A grant to provide welfare benefit, debt and financial management advice to service users of Community Mental Health teams based in Wiltshire. ## **Money Advice Service** Grant funded by the Money and Pension Service (previously known as Money Advice Service) to provide dedicated debt advice. ## **Wiltshire Council Resettlement Service Support** A grant to provide support to refugees welcomed into Wiltshire under the UNHCR resettlement scheme. ## **Help to Claim** Grant for a national contract with the DWP to deliver Help to Claim support to those claiming Universal Credit. ## **Best Practice Lead** Grant for set up costs for BPL contract. WCA is lead in one of DWP districts for Help to Claim. ## **JETS** Job Entry Targeted Support (JETS) Funding to support Seetec Plus get people back into employment. ## **Lottery Community Fund** Grant to increase level of debt and employment advice. ## **Energy Redress Scheme Winter Hardship Fund** The restricted fund is created by a grant from Energy Saving Trust and must be spent strictly in the form of energy vouchers given to beneficiaries from low income households. The grant was awarded to Wiltshire Citizens Advice near the end of the financial year and must be spent within a 6 month period. ## **14 Analysis of net assets between funds** |Tangible fixed assets
Bank loan and mortgage
Other net current assets
Tangible fixed assets
Bank loan and mortgage
Other net current assets|**Unrestricted**
**Funds**
**£**
130,188
(72,179)
474,436
532,445
**Unrestricted**
**Funds**
**£**
139,587
(77,017)
455,868
518,438|**Restricted**
**Funds**
**£**
-
-
66,239
66,239
**Restricted**
**Funds**
**£**
-
-
7,199
7,199|**Total Funds**
**2022**
**£**
130,188
(72,179)
540,675
598,684
**Total Funds**
**2021**
**£**
139,587
(77,017)
463,067
525,637| |---|---|---|---| 25 ## **WILTSHIRE CITIZENS ADVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2022** ## **15 Operating Lease Commitments** At 31 Mar 2022 the company had commitments to make future minimum lease payments under non-cancellable operating leases as follows: |**Amounts payable:**
Within one year
Within two and five year
More than 5 years|**2022**
**£**
71,407
150,828
-
222,235|**2021**
**£**
72,231
178,749
42,109
293,089| |---|---|---| ## **16 Related party transactions** There are no related party transactions in the year (2021: £Nil) apart from those already disclosed throughout the report. ## **17 Controlling party** The Charity is controlled jointly by the Trustees, there is no controlling party. ## **18 Prior year fund comparatives for the Statement of Financial Activities** |**Income from:**
Donations and grants
Charitable activities
Other trading income
Investments
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net income/ (expenditure)**
Transfers between funds
**Net movement in funds**
**Total funds at start of year**
**Total funds at end of year**|**Unrestricted**
**Funds**
**£**
37,100
560,743
11,190
2,181
611,214
517,122
517,122
94,092
(23,890)
70,202
448,236
518,438|**Restricted**
**Funds**
**£**
-
813,646
-
-
813,646
835,228
835,228
(21,582)
23,890
2,308
4,891
7,199|**Total Funds**
**2021**
**£**
37,100
1,374,389
11,190
2,181
1,424,860
1,352,350
1,352,350
72,510
-
72,510
453,127
525,637| |---|---|---|---| 26 ## **WILTSHIRE CITIZENS ADVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2022** |**19 Reconciliation of net movement in funds to net cash inflow from operating activities**
**2022**
**£**
Statement of Financial Activities: Net movement in funds
73,047
Investment income
(1,853)
Depreciation
11,006
Increase in creditors: current liabilities
107,805
Decrease / (increase) in debtors
(48,663)
Net cash (outflow)/inflow from operating activities
141,342
**20 Analysis of changes in cash during the year**
**2022**
**2021**
**£**
**£**
Cash at bank and in hand
647,825
511,254
**2021**
**2020**
**£**
**£**
Cash at bank and in hand
511,254
420,232|**2021**
**£**
72,510
(2,181)
11,642
8,428
12,575
102,974
**Change**
**£**
136,571
**Change**
**£**
91,022| |---|---| ## **21 Third party funds** In aggregate the charity received income of £2,057 and made payments of £3,341 in relation to funds held as a custodian trustee. The balance in cash held for clients at 31 March 2022 was £322. 27