2023-03-31-accounts - Wiltshire Citizens Advice

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

						Page
Trustees' annual report (incorporating			the	director's	report)
Independent auditor's	report to	the members
Statement offinancial	activities	(including		income and
expenditure account)
Statement offinancial	position					15
Statement ofcash flows						16
Notes to the financial	statements					17

				2023		2022
			Unrestricted	Restricted
			funds	funds	Total funds	Totalfunds
		Note		K		5
Income and endowments Donations and legacies Charitable activities Other trading activities Investment income		5 6 7 8	51,534 522,759 42,824 5,391	789,424 775	51,534 1,312,183 43,599 5,391	95,197 1,432,853 29,212 1,853
Total income			622,508	790,199	1,412,707	1,559,115
Expenditure Expenditure on charitable	activities	9,10	667,012	850,385	1,517,397	1,486,068
Total expenditure			667,012	850,385	1,517,397	1,486,068
Net (expenditure)/income			(44,504)	(60,186)	(104,690)	73,047
Transfers between funds			(25,785)	25,785
Net movement in funds			(70,289)	(34,401)	(104,690)	73,047
Reconciliation offunds
Total funds brought forward			532,445	66,239	598,684	525,637
Total funds carried forward			462,156	31,838	493,994	598,684

31 March 2023
					2023	2022
				Note	6
Fixed assets
Tangible fixed assets				15	164,973	130,188
Current assets
Debtors				16	95,321	111,019
Cash at bank and	in	hand			532,915	647,825
					628,236	758,844
Creditors: amounts		falling	due within one year	17	211,258	198,172
Net current assets					416,978	560,672
Total assets less	current		liabilities		581,951	690,860
Creditors: amounts		falling	due after more than one year	18	62,956	67,176
Provisions				20	25,000	25,000
Net assets					493,995	598,684
Funds ofthe charity Restricted funds					31,838	66,239
Unrestricted funds					462, 157	532,445
Total charity funds				21	493,995	598,684

Year ended 31 March	2023
			2023	2022
			6	5
Cash flows from operating Net (expenditure)/income	activities		(104,690)	73,047
Adjustments for: Depreciation oftangible fixed Other interest receivable and	assets similar income		(34,155) (5,391)	11,006 (1,853)
Changesin: Trade and other debtors			15,698	(48,663)
Trade and other creditors			13,344	107,805
Cash generated from operations			(115,194)	141,342
Interest received			5,391	1,853
Net cash (used in)/from operating activities			(109,803)	143,195
Cash flows from investing Purchase oftangible assets	activities		(630)	(1,607)
Net cash used in investing activities			(630)	(1,607)
Cash flows from financing Repayments of borrowings	activities		(4,478)	(5,017)
Net cash used in financing activities			(4,478)	(5,017)
Net (decrease)/increase in Cash and cash equivalents	cash and cash at beginning	equivalents ofyear	(114,911) 647,825	136,571 511,254
Cash and cash equivalents	at end ofyear		532,914	647,825

The charity Donations	members. ::
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
			6
Donations
Donations and grants Small parish and council giving Donations in kind	27,612 7,545 16,377		27,612 7,545 16,377
	51,534		51,534
	Unrestricted	Restricted	Total Funds
	Funds	Funds f	2022
Donations
Donations and grants Small parish and council giving Donations in kind	19,738 18,915 16,377	40,167	59,905 18,915 16,377
	55,030	40,167	95,197

6.	Charitable	activities	activities
							Unrestricted	Restdcted	Total Funds
							Funds	Funds	2023
								E
	Grants- core service Grants and contracts-			delivery restricted	projects		522,759	789,424	522,759 789,424
							522,759	789,424	1,312,183
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2022
							F	6
	Grants- core service Grants and contracts-			delivery restricted	projects		673,039	759,814	673,039 759,814
							673,039	759,814	1,432,853
7.	Other trading		activities
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2023
	Other trading		income				42,824	775	43,599
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2022
							6		E
	Other trading		income				29,212		29,212
8.	Investment	income
						Unrestricted	Total Funds	Unrestricted	Total Funds
						Funds	2023	Funds	2022
							6		6
	Bank interest		receivable			5,391	5,391	1,853	1,853

Expenditure on charitable activities	by fund type
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	6	S	6
Core service delivery Restricted projects Supportcosts	477,243 189,769	688,434 161,951	477,243 688,434 351,720
	667,012	850,385	1,517,397
	Unrestricted	Restricted	Total Funds
	Funds 6	Funds 6	2022 f
Core service delivery Restricted projects Supportcosts	516,297 221,943	614,363 133,465	516,297 614,363 355,408
	738,240	747,828	1,486,068

Expenditure	ivities by activity typ	e
	Activities
	undertaken		Total funds	Total fund
	directly 6	Support costs F	2023 6	2022 6
Core service delivery Restricted projects Governance costs	477,243 688,434	184,760 158,080 8,880	662,003 846,514 8,880	734,059 744,769 7,240
	1,165,677	351,720	1,517,397	1,486,068

Net (expenditure)/income
Net (expenditure)/income	is stated	atter charging/(crediting):	2023	2022
			F	f
Depreciation oftangible	fixed assets		(34,155)	11,006
Staff costs
The total staff costs and	employee	benefits for the reporting	period are analysed as 2023	follows: 2022
Wages and salaries Other employee benefits			1,296,542 7,855	1,230,660 7,614
			1,304,397	1,238,274

The average	head count ofemployees	head count ofemployees	head count ofemployees	during the year was 60 (2022:	during the year was 60 (2022:	55). The	average	number
of persons employed		by the charity during		the year was as follows:		2023		2022
						No.		No.
Management Administration							3 6	3 5
Other							51	47
							60	55
The average	number	of full-time	equivalent	employees	during the year is analysed as follows: 2023 2022
						No.		No.
Management Administration							3 3	3 3
Other							39	43
							45	49

16.	Debtors
				2023	2022 f
	Trade debtors			30,341	43,908
	Prepayments and accrued income Other debtors			55,269 9,711	63,870 3,241
				95,321	111,019
17.	Creditors: amounts		falling due within one year
				2023	2022
					6
	Bank loans and	overdrafts		4,745	5,003
	Trade creditors			20,791	4,255
	Accruals and deferred		income	117,432	172,553
	Social security	and other taxes		21,410	16,361
	Other creditors			46,880
				211,258	198,172
18.	Creditors: amounts		falling due after more than one year
				2023	2022
	Bank loans and	overdrafts		62,956	67,176
19.	Deferred income
				2023	2022
	At 1 April 2022			86,048	144,253
20.	Provisions
					Dilapidations
	At 1 April 2022	and 31 March 2023			25,000

Unrestricted funds
					At
	At				31 March
	1 April 2022	Income	Expenditure	Transfers	2023
		5		5	8
General funds	532,445	622,508	(667,012)	(25,784)	462,157
					At
	At				31 March
	1 April 2021	Income	Expenditure	Transfers	2022
	E	8	5		5
General funds	518,438	759,134	(738,240)	(6,887)	532,445
Restricted funds
					At
	At				31 March
	1 April 2022	Income 5	Expenditure	Transfers	2023 f
Pension Wise		268,790	(268,790)
Green Square Building Bridges		47,500 961	(49,359) (1,228)	1,859 267
Wiltshire Money	12,758	21,525	(24,438)
Wiltshire Council Mental
Health	2,856	42,000	(45,067)	211
Wiltshire Council-
resettlement service
sUpport JETS	17,014	33,000 94,000	(37,496) (115,350)	4,496 4,336
Energy Redress
Scheme Winter
Hardship Fund	32,086	(31,254)	(832)
MacMillan Cancer
Support Wiltshire Council Carers	1,525	53,238 60,210	(56,531) (63,925)	3,293 2,190
MS Society		5,250	(5,342)	92

Analysis ofcharitable f	unds (corjrinuertl
Access to Justice		35,000	(30,157)		4,843
Malmesbury Food Bank MAPS		5,050 86,783	(5,343) (94,574)	293 7,791
Multiply Salisbury Food bank Surviving winter		22,658 13,816 31,672	(5,508) (14,472) (31,973)	656 301	17,150
	66,239	790,199	(850,385)	25,785	31,838
					At
	At				31 March
	1 April 2021	Income	Expenditure	Transfers	2022
	5	E			E
Pension Wise		263,229	(263,229)
Green Square Building Bridges Wiltshire Money	2,726 4,473	47,500 10,509 20,000	(51,982) (12,209) (11,715)	1,756 1,700	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 Help to Claim Best Practice Lead JETS		15,000 70,443 39,962 23,500	(16,882) (70,443) (39,962) (6,486)	1,882	17,014
Energy Redress
Scheme Winter
Hardship Fund		40,167	(3,156)	(4,925)	32,086
MacMillan Cancer
Support Wiltshire Council Carers		52,075 60,210	(55,291) (58,685)	3,216	1,525
MS Society		5,810	(6,160)	350
	7,199	799,981	(747,828)	6,887	66,239

Yea	r ended 31 March 2023	r ended 31 March 2023
22.	Analysis ofnet assets between funds
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
					8
	Tangible fixed assets Current assets		164,973 566,603	61,633	164,973 628,236
	Creditors less than 1 Creditors greater than Provisions	year 1 year	(181,463) (62,956) (25,000)	(29,795)	(211,258) (62,956) (25,000)
	Net assets		462,157	31,838	493,995
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
				F
	Tangible fixed assets Current assets		130,188 548,951	209,893	130,188 758,844
	Creditors less than 1 Creditors greater than Provisions	year 1 year	(54,518) (67,176) (25,000)	(143,654)	(198,172) (67,176) (25,000)
	Net assets		532,445	66,239	598,684
23.	Analysis ofchanges	in net debt

Analy	sis ofchanges in net debt
				At
		At 1 Apr 2022	Cash flows 8	31 Mar 2023 6
Cash	at bank and in hand	647,825	(114,910)	532,915
Debt Debt	due within one year due after one year	(5,003) (67,176)	258 4,220	(4,745) (62,956)
		575,646	(110,432)	465,214