2021-03-31-accounts - Calderdale Citizens Advice Bureau

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			Page
Report ofthe Trustees		1	to	13
Independent Examiner's	Report
Statement of FInancIal Activities		15	to	16
Balance Sheet		17	to	18
Cash Flow Statement			19
Notes tothe Cash Flow	Statement		20
Notes tothe Financial Statements		21	to	35
Detailed Statement ofFinancial Activities		36	to	37

Total Funds at 31.3.21	392,266
Add; Restricted funds	(17,976)
Less: Funds required to cover budget deficit 2021/22
Less: Funds to cover 3months operating costs	(161,496)
Less: Funds to cover redundancy costs	(40,000)
Less: Funds to cover lease commitments	(12,895)
Less: Funds to cover dilapidations on leased property	(22,700)
Less: Benefits Casework (Jan 2022 - Mar 2023)	(55,621)
Less: Outreach provision 2022-23 (43 hrs per week)	(31,506)
Less: Debt Caseworker (12months)	(44,497)
Less: Funds to relocate premises	(7,500)
"Free"Reserves	(1,925)

									31/3/21	31/3/20
						Unrestricted		Restricted	Total	Total
						funds		funds	funds	funds
					Notes	f		f	f	f
INCOME AND ENDOWMENTS			FROM
Donations and legacies						2,045		453,825	455,870	366,877
Charitable activities
Core activities						295,000			295,000	305,910
Womencentre -Women		Making Changes				2,134			2,134
Investment income							132		132	1,070
Other income							14	260	274	500
Total						299,325		454,085	753,410	674,357
EXPENDITURE ON
Charitable activities
Core activities						179,925			179,925	257,475
Abraham Ormerod										4,566
BfIS Innovation Partner								22,507	22,507
BEISTechnology								10,026	10,026
BESN								863	863	8,500
The National Lottery	Community			Fund (ID:
20126168)								13,336	13,336
Big Night In								6,932	6,932
Calderdale Community		Foundation		—Client Grants				6,048	6,048
Calderdale Community		Foundation		-Community
Resilience								4,667	4,667
Calderdale MBC —Core
Chaotic Lifestyle								29,524	29,524	34,061
Elland Service										5,981
Energy Saving Trust								20,753	20,753
Client grants										5,532
Gambling Support Service								45,104	45,104	42,750
Hebden Royd Town	Council							1,203	1,203
Help To Claim								78,328	78,328	70,361
Improving Lives								84,539	84,539	65,000
I Will								1,150	1,150	2,075
MaPs Web Chat								15,369	15,369
Money Advice Service -		Debt	Advice Project
(MASDAP)								111,226	111,226	103,844
Ovenden Foodbank	Drop In									1,042
Pace Covid Scale-up								3,837	3,837
Todmorden War Memorial Trust								2,655	2,655	4,220
West Yorkshire NPG								8,339	8,339	10,082

						31/3/21	31/3/20
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	E	E	E	E
Total				179,925	466,406	646,331	615,489
NET INCOME/(EXPENDITURE)				119,400	(12,321)	107,079	58,868
Transfers between		funds	17	(29,674)	29,674
Net movement	in	funds		89,726	17,353	107,079	58,868
RECONCILIATION		OF FUNDS
Total funds brought forward				284,564	623	285,187	226,319
TOTAL FUNDS CARRIED FORWARD				374,290	17,976	392,266	285,187

		31/3/21	31/3/20
	Notes	f	E
FIXEDASSETS
Tangible assets	12	5,465	12,819
CURRENT ASSETS
Debtors	13	1,017	2,684
Cash at bank and in hand		402,711	298,408
		403,728	301,092
CREDITORS
Amounts falling due within one year	14	(16,927)	(28,724)
NET CURRENT ASSETS		386,801	272,368
TOTAL ASSETS LESSCURRENT LIABILITIES		392,266	285,187
NET ASSETS		392,266	285,187
FUNDS	17
Unrestricted funds:
General fund		374,290	284,564
Restricted funds		17,976	623
TOTAL FUNDS		392,266	285,187

					31/3/21	31/3/20
				Notes	E	E
Cash flows from operating	activities
Cash generated from operations					115,929	60,913
Net cash provided by operating activities					115,929	60,913
Cash flows from investing	activities
Purchase oftangible fixed	assets				(11,758)	(2,952)
Interest received					132	1,070
Net cash used in investing	activities				(11,626)	(1,882)
Change In cash and cash equivalents		in the
reporting period					104,303	59,031
Cash and cash equivalents	at the beginning		of
the reporting period					298,408	239,377
Cash and cash equivalents	at the end	ofthe
reporting period					402,711	298,408

RECONCILIAT	ION O	F NET INC	OME TO NET CASH FLOW FROM OPERATI	NG ACTIVITIES
					31/3/21	31/3/20
					E	E
Net income for the		reporting	period (as per the Statement of Financial
Activities)					107,079	58,868
Adjustments	for:
Depreciation	charges				19,112	12,404
Interest received					(132)	(1,070)
Decrease in debtors					1,667	219
Decrease in creditors					(11,797)	(9,508)
Net cash provided		by operations			115,929	60,913
ANALYSIS OF CHANGES IN NET FUNDS
				At 1/4/20	Cash flow	At 31/3/21
				E	E	f
Net cash
Cash at bank	and in	hand		298,408	104,303	402,711
				298,408	104,303	402,711
Total				298,408	104,303	402,711

					31/3/21	31/3/20
					E	f
Donations					1,636	209
Grants					454,234	366,668
					455,870	366,8/7
Grants received, included			in the above, are as follows:
					31/3/21	31/3/20
					f	E
The Bearders Charity					2,040	1,359
Calderdale	Community	Foundation			21,116	40,023
Calderdale	Community	Foundation		—Client grants	5,000
Calderdale	MBC				14,060	14,061
CitA					168,240	123,361
Citizens Advice —Leeds					15,406	10,082
Energy Saving Trust					17,289
Hebden Royd Town Council					1,360
The Henry	Smith Charity				60,000	60,000
Lloyds TSB	Foundation					1,103
MaPS Web	Chat				15,676
Money Advice Service (CitA)					120,408	103,832
National Lottery Fund (ID:			20126168)		12,570
Todmorden	War Memorial		Trust		1,069	12,847
					454,234	366,668
INVESTMENT INCOME
					31/3/21	31/3/20
					E	E
COIF interest received					132	1,070

							31/3/21	31/3/21	31/3/20
			Activity				E		E
Provision ofadvice services			Core activities				295,000		305,910
Other services			Womencentre	-Women	Making Changes		2,134
							297,134		305,910
OTHER INCOME
							31/3/21		31/3/20
							f		6
Miscellaneous income								274	500
CHARITABLE ACTIVITIES COSTS
							Support
						Direct	costs	(see
						Costs	note 7)		Totals
						E	E		f
Core activities						122,860	57,065		179,925
BEISInnovation Partner						22,507			22,507
BEISTechnology						10,026			10,026
BESN						863			863
The National Lottery Community			Fund (ID:
20126168)						13,336			13,336
Big Night In						6,932			6,932
Caid erd ale Community	Foundation		-Client
Grants						6,048			6,048
Calderdale Community	Foundation—
Community Resilience						4,667			4,667
Chaotic Lifestyle						29,524			29,524
Energy Saving Trust						20,753			20,753
Gambling Support Service						45,104			45,104
Hebden Royd Town Council						1,203			1,203
Help To Claim						78,328			78,328
Improving Lives						84,539			84,539
I Will						1,150			1,150
MaPs Web Chat						15,369			15,369
Money Advice Service -	Debt Advice Project
(MASDAP)						111,226			111,226
Pace C ovid 5 ca le-u p						3,837			3,837
Todmorden War Memorial		Trust				2,655			2,655
West Yorkshire NPG						8,339			8,339
						589,266	57,065		646,331

					Governance
					costs
					E
Core activities					57,065
Support costs, included		in the above, are as follows:
				31/3/21	31/3/20
				Core	Total
				activities	activities
				E	E
Wages				39,396	37,890
Social security				3,619	3,443
Pensions				2,364	2,273
Share ofoffice costs				7,654	6,875
Accountancy	and payroll	fees		3,845	3,879
Legal fees				58	101
Bank charges				129	145
				57,065	54,606
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is	stated after charging/(crediting)'.
				31/3/21	31/3/20
					6
Depreciation	-owned assets			19,112	12,404
TRUSTEES' REMUNERATION			AND BENEFITS

				31/3/21	31/3/20
				f	E
Wages and	salaries			483,048	445,795
Social security costs				28,992	35,029
Other pension costs				28,426	25,567
				540,466	506,391
The average	monthly	number ofemployees	during the year was as follows:
				31/3/21	31/3/20
Direct charitable				22	17
Governance				2	2
				24	19

COMPARATIVES FOR THE STA	TEMENT OF FINANCIAL A	CTIVITIES
		Unrestricted	Restricted	Tota I
		funds	funds	funds
		E	E	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies		6,747	360,130	366,877
Charitable activities
Core activities		305,910		305,910
Investment income		1,070		1,070
Other income		448	52	500
Total		314,175	360,182	674,357
EXPENDITURE ON
Charitable activities
Core activities		257,475		257,475
Abraham Ormerod			4,566	4,566
BESN			8,500	8,500
Chaotic Lifestyle			34,061	34,061

COMPARATIVES	FO	R THE S	TATEMENT OF FINANCIAL ACTI	VITIES -continued
				Unrestricted	Restricted	Total
				funds	funds	funds
				f	E	E
Elland Service					5,981	5,981
Client grants					5,532	5,532
Gambling Support	Service				42,750	42,750
Help To Claim					70,361	70,361
Improving Lives					65,000	65,000
I Will					2,075	2,075
Money Advice Service - Debt Advice Project
(MASDAP)					103,844	103,844
Ovenden Foodbank		Drop In			1,042	1,042
Todmorden War	Memorial		Trust		4,220	4,220
West Yorkshire NPG					10,082	10,082
Total				257,475	358,014	615,489
NET INCOME				56,700	2,168	58,868
RECONCILIATION	OF FUNDS
Total funds brought		forward		227,864	(1,545)	226,319
TOTAL FUNDS CARRIED FORWARD				284,564	623	285,187

			Plant and	Computer
			machinery E	equipment f	Totals E
COST
At 1st April 2020			39,481	30,444	69,925
Additions				11,758	11,758
At 31st March	2021		39,481	42,202	81,683
DEPRECIATION
At 1st April 2020			34,695	22,411	57,106
Charge for year			2,764	16,348	19,112
At 31st March	2021		37,459	38,759	76,218
NET BOOK VALUE
At 31st March	2021		2,022	3,443	5,465
At 31st March	2020		4,786	8,033	12,819
DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
				31/3/21	31/3/20
				f	E
Trade debtors				336	2,000
Prepayments	and accrued income			681	684
				1,017	2,684

CREDITORS: AMOUNTS	CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
			31/3/21	31/3/20
			E	E
Trade creditors			1,280	421
Social security and other		taxes		8,875
Accruals and deferred	income		15,647	19,428
			16,927	28,724

					31/3/21	31/3/20
					E	E
	Within one year				10,206	10,206
	Between one and five years				3,838	9,543
					14,044	19,749
16.	ANALYSIS OF NET ASSETS BETWEEN FUNDS
					31/3/21	31/3/20
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
				E	E	E
	Fixed assets		5,465		5,465	12,819
	Current	assets	385,752	17,976	403,728	301,092
	Current	liabilities	(16,927)		(16,927)	(28,724)
			374,290	17,976	392,266	285,187

MOVEMENT IN FUNDS
						Net	Transfers
						movement	between	At
				At 1/4/20		in funds	funds	31/3/21
				E		E	E	E
Unrestricted funds
General fund				284,564		119,400	(29,674)	374,290
Restricted funds
BESN						1,137	(1,137)
BEISInnovation Partner						13,494		13,494
BEISTechnology						(646)	646
The National Lottery Community			Fund (ID:
20126168)						(766)	766
Big Night ln						(1,816)	1,816
Calderdale Community	Foundation					1,342		1,342
Calderdale Community	Foundation-
Communty Resilience						1333	(1,333)
Calderdale Community	Foundation		-Ovenden	1,458				1,458
Calderdale MBC- Chaotic Lifestyle						(5,464)	5,464
Energy Saving Trust						(3,464)	3,464
Gambling						(1,604)	1,604
Hebden Royd Town Council						157	(157)
Help to Claim				2,832		(6,386)	5,236	1,682
Improving Lives				(5,000)		(24,539)	29,539
MaPS Web Chat						307	(307)
Money Advice Service (CitA)						9,182	(9,182)
PACE Covid Scale-up						(69)	69
Todmorden War Memorial		Trust		1,333		(1,586)	253
West Yorkshire NPG						7,067	(7,067)
					623	(12,321)	29,674	17,976
TOTALFUNDS				285,187		107,079		392,266

				Incoming	Resources	Movement
				resources	expended	in funds
				f	E	E
Unrestricted funds
General fund				299,325	(179,925)	119,400
Restricted funds
BESN				2,000	(863)	1,137
BEISInnovation Partner				36,001	(22,507)	13,494
BEISTechnology				9,380	(10,026)	(646)
The National Lottery Community			Fund (ID:
20126168)				12,570	(13,336)	(766)
Big Night In				5,116	(6,932)	(1,816)
Calderdale Community	Foundation			7,390	(6,048)	1,342
Calderdale Community	Foundation-
Communty Resilience				6,000	(4,667)	1I333
Calderdale MBC - Chaotic Lifestyle				24,060	(29,524)	(5,464)
Energy Saving Trust				17,289	(20,753)	(3,464)
Gambling				43,500	(45,104)	(1,604)
Hebden Royd Town Council				1,360	(1,203)	157
Help to Claim				73,092	(79,478)	(6,386)
Improving Lives				60,000	(84,539)	(24,539)
MaPS Web Chat				15,676	(15,369)	307
Money Advice Service (CitA)				120,408	(111,226)	9,182
PACE Covid Scale-up				3,768	(3,837)	(69)
Todmorden War Memorial		Trust		1,069	(2,655)	(1,586)
West Yorkshire NPG				15,406	(8,339)	7,067
				454,085	(466,406)	(12,321)
TOTALFUNDS				753,410	(646,331)	107,079

							Net
							movement	At
						At 1/4/19	in funds	31/3/20
						E	6	E
Unrestricted		funds
General fund						227,864	56,700	284,564
Restricted	funds
Calderdale		Community	Foundation			1,932	(1,932)
Calderdale		Community	Foundation		—Ovenden		1,458	1,458
Gambling						(750)	750
I-WILL							2,832	2,832
Improving	Lives						(5,000)	(5,000)
Todmorden		War Memorial		Trust		(2,727)	4,060	1,333
						(1,545)	2,168	623
TOTAL FUNDS						226,319	58,868	285,187

					Incoming	Resources	Movement
					resources	expended	in funds
					E	E	E
Unrestricted		funds
General fund					314,175	(257,475)	56,700
Restricted	funds
BESN					8,500	(8,500)
Calderdale		Community	Foundation		3,600	(5,532)	(1,932)
Calderdale		Community	Foundation	- Elland
Outreach					5,981	(5,981)
Calderdale		Community	Foundation	-Ovenden	2,500	(1,042)	1,458
Calderdale		MBC —Chaotic Lifestyle			34,061	(34,061)
Gambling					43,500	(42,750)	750
Help to Claim					70,361	(70,361)
I-WILL					4,907	(2,075)	2,832
Improving	Lives				60,000	(65,000)	(5,000)
Money Advice Service			(CitA)		103,844	(103,844)
Todmorden		War Memorial Trust			12,846	(8,786)	4,060
West Yorkshire NPG					10,082	(10,082)
					360,182	(358,014)	2,168
TOTALFUNDS					674,357	(615,489)	58,868

					Net	Transfers
					movement	between	At
				At 1/4/19	in funds	funds	31/3/21
				E	f	E	E
Unrestricted funds
General fund				227,864	176,100	(29,674)	374,290
Restricted funds
BESN					1,137	(1,137)
BEISInnovation Partner					13,494		13,494
BEISTechnology					(646)	646
The National Lottery Community			Fund (ID:
20126168)					(766)	766
Big Night ln					(1,816)	1,816
Calderdale Community	Foundation			1,932	(590)		1,342
Calderdale Community	Foundation-
Communty Resilience					1,333	(1,333)
Calderdale Community	Foundation		—Ovenden		1,458		1,458
Calderdale MBC - Chaotic Lifestyle					(5,464)	5,464
Energy Saving Trust					(3,464)	3,464
Gambling				(750)	(854)	1,604
Hebden Royd Town Council					157	(157)
Help to Claim					(6,386)	5,236	(1,150)
I-WILL					2,832		2,832
Improving Lives					(29,539)	29,539
MaPS Web Chat					307	(307)
Money Advice Service (CitA)					9,182	(9,182)
PACE Covid Scale-up					(69)	69
Todmorden War Memodal		Trust		(2,727)	2,474	253
West Yorkshire NPG					7,067	(7,067)
				(1,545)	(10,153)	29,674	17,976
TOTALFUNDS				226,319	165,947		392,266

			Incoming	Resources	Movement
			resources	expended	in funds
			E	E	E
Unrestricted funds
General fund			613,500	(437,400)	176,100
Restricted funds
BESN			10,500	(9,363)	1,137
BEISInnovation Partner			36,001	(22,507)	13,494
BEISTechnology			9,380	(10,026)	(646)
The National Lottery Community		Fund (ID:
20126168)			12,570	(13,336)	(766)
Big Night In			5,116	(6,932)	(1,816)
Calderdale Community	Foundation		10,990	(11,580)	(590)
Calderdale Community	Foundation-
Communty Resilience			6,000	(4,667)	1,333
Calderdale Community	Foundation	—Elland
Outreach			5,981	(5,981)
Calderdale Community	Foundation	—Ovenden	2,500	(1,042)	1,458
Calderdale MBC —Chaotic Lifestyle			58,121	(63,585)	(5,464)
Energy Saving Trust			17,289	(20,753)	(3,464)
Gambling			87,000	(87,854)	(854)
Hebden Royd Town Council			1,360	(1,203)	157
Help to Claim			143,453	(149,839)	(6,386)
I-WILL			4,907	(2,075)	2,832
Improving Lives			120,000	(149,539)	(29539)
MaPS Web Chat			15,676	(15,369)	307
Money Advice Service (CitA)			224,252	(215,070)	9,182
PACE Covid Scale-up			3,768	(3,837)	(69)
Todmorden War Memorial Trust			13,915	(11,441)	2,474
West Yorkshire NPG			25,488	(18,421)	7,067
			814,267	(824,420)	(10,153)
TOTAL FUNDS			1,427,767	(1,261,820)	165,947

				31/3/21f	31/3/20 E
INCOME AND ENDOWMENTS
Donations and	legacies
Donations				1,636	209
Grants				454,234	366,668
				455,870	366,877
Investment income
COIF interest received				132	1,070
Charitable activities
Provision ofadvice services				295,000	305,910
Other services				2,134
				297,134	305,910
Other income
Miscellaneous	income			274	500
Total incoming	resources			753,410	674,357
EXPENDITURE
Charitable activities
Wages				443,652	407,905
Social security				25,373	31,586
Pensions				26,062	23,294
Insurance				2,051	2,014
Light and heat				3,808	4,206
Telephone				7,343	6,658
Printing, postage, stationary			and office	7,650	13,910
Sundries				123	96
Rent, rates and	service charge			15,011	15,486
Repairs and maintenance				2,799	14,552
Computer repairs and maintenance				17,007	7,661
Training and conferences				2,381	3,706
Citizens Advice	affiliation	and	insurance	7,849	6,871
Service marketing and promotion				1,893	426
Carried forward				563,002	538,371

				31/3/21	31/3/20
				E	E
Charitable activities
Brought forward				563,002	538,371
Motor and travel expenses				1,738	5,282
Health and safety				225	225
Disbursement	and exceptional		case costs	5,925	5,619
Depreciation oftangible		fixed assets		18,376	11,386
				589,266	560,883
Support costs
Governance	costs
Wages				39,396	37,890
Social security				3,619	3,443
Pensions				2,364	2,273
Share ofoffice costs				7,654	6,875
Accountancy	and payroll fees			3,845	3,879
Legal fees				58	101
Bank charges				129	145
				57,065	54,606
Total resources	expended			646,331	615,489
Net income				107,079	58,868