2023-03-31-accounts - Calderdale Citizens Advice Bureau

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

			Page
Report ofthe Trustees		1	to	12
Independent Examiner's	Report		13
Statement of Financial Activities		14	to	15
Balance Sheet		16	to	17
Cash Flow Statement			18
Notes to the Cash Flow	Statement		19
Notes to the Financial Statements		20	to	33
Detailed Statement of Financial Activities		34	to	35

										31/3/23	31/3/22
							Unrestricted		Restricted	Total	Total
							funds		funds	funds	funds
						Notes	f		E	E	E
INCOME AND ENDOWMENTS				FROM
Donations and legacies						2	24,	720	398,332	423,052	378,220
Charitable activities						4
Core activities							295,000			295,000	296,145
YBSReferral Service									18,000	18,000
Investment income							3,724			3,724	58
Other income								319		319	198
Total							323,763		416,332	740,095	674,621
EXPENDITURE ON
Charitable activities
Core activities							237,968			237,968	233,454
BEISInnovation Partner											13,611
BESN											3,432
Calderdaie Community		Foundation			—Client
Grants									680	680	4,862
Calderdale Community		Foundation			- Climate
Emergency									87	87	1,538
Calderdale Community		Foundation			- Cost of
Living									6,213	6,213
Calderdale Community		Foundation			- Household
Support									7,000	7,000
Calderdale Community		Foundation			- Practical
War mt h He Ip Calderdale MBC - Financial			Inclusion						251 11,108	251 11,108
Carbon Monoxide and		Energy							4,267	4,267
EAP									3,100	3,100	4,028
Energy Saving Trust Gambling Support Service									13,385	13,385	35,017 6,341
Hebden Royd Town	Council								3,333	3,333	8,821
Help To Claim									131,430	131,430	86,300
Henry Smith									30,000	30,000
Improving Lives											64,842
I Will											1,718
MaPS Mainstream									92,717	92,717	103,567
MaPs Web Chat									38,675	38,675	55,148
Ovenden Foodbank	Drop In								536	536	922
West Yorkshire NPG											5,025
YBSReferral Service									18,000	18,000	27
Total							237,968		360,782	598,750	628,653

							31/3/23	31/3/22
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes	f	6	f	f
NET INCOME					85,795	55,550	141,345	45,968
Transfers between			funds	17	1,918	(1,918)
Net movement	in	funds			87,713	53,632	141,345	45,968
RECONCILIATION		OF FUNDS
Total funds brought			forward		437,611	623	438,234	392,266
TOTAL FUNDS	CARRIED FORWARD				525,324	54,255	579,579	438,234

		31/3/23	31/3/22
	Notes	E	E
CURRENT ASSETS
Debtors	13	1,600	1,100
Cash at bank and in hand		581,810	440,465
		583,410	441,565
CREDITORS
Amounts falling due within one year	14	(3,831)	(3,331)
NET CURRENT ASSETS		579,579	438,234
TOTAL ASSETS LESSCURRENT LIABILITIES		579,579	438,234
NET ASSETS		579,579	438,234
FUNDS	17
Unrestricted funds:
General fund		525,324	437,611
Restricted funds		54,255	623
TOTALFUNDS		579,579	438,234

				31/3/23	31/3/22
			Notes	E	E
Cash flows from operating	activities
Cash generated from operations				148,784	37,696
Net cash provided by operating activities				148,784	37,696
Cash flows from investing	activities
Purchase oftangible fixed Interest received	assets			(11,163) 3,724	58
Net cash (used in)/provided	by investing		activities	(7,439)	58
Change in cash and cash equivalents		in the
reporting period				141,345	37,754
Cash and cash equivalents	at the beginning
ofthe reporting period				440,465	402,711
Cash and cash equivalents	at the end	of
the reporting period				581,810	440,465

	RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
						31/3/23	31/3/22
						6	f
	Net income for the		reporting		period (as per the Statement of Financial
	Activities)					141,345	45,968
	Adjustments for:
	Depreciation charges					11,163	5,464
	Interest received					(3,724)	(58)
	increase in debtors					(500)	(82)
	Increase/(decrease)		in creditors			500	(13,596)
	Net cash provided		by operations			148,784	37,696
2.	ANALYSIS OF CHANGES			IN NET FUNDS
					At 1/4/22	Cash flow	At 31/3/23
					E	E	E
	Net cash
	Cash at bank and	in	hand		440,465	141,345	581,810
					440,465	141,345	581,810
	Total				440,465	141,345	581,810

DONATION	S AND LEGA	CI	ES
						31/3/23	31/3/22
						E	E
Donations						3,386	1,663
Grants						419,666	376,557
						423,052	378,220
Grants received, included			in the	above, are as follows.
						31/3/23	31/3/22
						6	E
Calderdale	Community	Foundation				27,913	1,625
Calderdale	Community	Foundation			- Client grants		520
Calderdale	Community	Services				24,474	24,474
Calderdale	MBC - Financial		Inclusion			25,000
CitA						295,561	250,377
Citizens Advice - Leeds							11,625
Energy Saving Trust						13,385	33,483
Hebden Royd Town Council						3,333	9,453
The Henry	Smith Charity					30,000	45,000
						419,666	376,557
INVESTMENT INCOME
						31/3/23	31/3/22
						E	E
COIF interest received						3,724	58
INCOME FROM CHARITABLE ACTIVITIES
						31/3/23	31/3/22
				Activity		E	f
Provision	ofadvice services			Core activities		295,000	295,000
Other services				Core activities			1,145
Other services				YBSReferral Service		18,000
						313,000	296,145

5.	OTHER INCOME
						31/3/23		31/3/22
						f		E
	Miscellaneous income						319	198
6.	CHARITABLE ACTIVITIES COSTS
						Support
					Direct	costs	(see
					Costs E	note 7) E		Totals f
	Core activities				173,649	64,319		237,968
	Caiderdale Community		Foundation-
	Client Grants				680			680
	Calderdaie Community		Foundation-
	Climate Emergency				87			87
	Calderdale Community		Foundation—
	Cost of Living				6,213			6,213
	Caiderdale Community		Foundation-
	Household Support				7,000			7,000
	Caiderdale Community		Foundation-
	Practical Warmth Help				251			251
	Calderdale MBC - Financial			Inclusion	11,108			11,108
	Carbon Monoxide and		Energy		4,267			4,267
	EAP				3,100			3,100
	Energy Saving Trust				13,385			13,385
	Hebden Royd Town	Council			3,333			3,333
	Help To Claim				131,430			131,430
	Henry Smith				30,000			30,000
	MaPS Mainstream				92,717			92,717
	MaPs Web Chat				38,675			38,675
	Ovenden Foodbank	Drop		In	536			536
	YBSReferral Service				18,000			18,000
					534,431	64,319		598,750

					Governance
					cost's
					f
Core activities					64,319
Support costs, included			in the above, are as follows:
				31/3/23	31/3/22
				Core	Total
				activities	activities
				E	E
Wages Social security				44,175 4,436	41,630 3,915
Pensions				2,583	2,493
Share ofoffice costs				7,599	5,068
Accountancy	and payroll		fees	5,205	4,058
Legal and professional Bank charges		fees		218 103	1,056 110
				64,319	58,330
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated after charging/(crediting);
				31/3/23	31/3/22
				E	E
Depreciation	—owned	assets		11,163	5,464

STAFF COST	S
				31/3/23	31/3/22
				f	6
Wages and	salaries			427,779	484,895
Social security costs				30,869	32,599
Other pension costs				23,438	27,186
				482,086	544,680
The average	monthly	number of employees	during the year was as follows.
				31/3/23	31/3/22
Direct charitable				18	21
Governance				2	2
				20	23

						Unrestricted	Unrestricted	Restricted	Tota I
						funds		funds	funds
						f		E	E
INCOME AND		ENDOWMENTS		FROM
Donations	and	legacies				28,501		349,719	378,220
Charitable	activities
Core activities						296,145			296,145
Investment	income						58		58
Other income							168	30	198
Total						324,872		349,749	674,621
EXPENDITURE		ON
Charitable	activities
Core activities						233,454			233,454
BEISInnovation		Partner						13,611	13,611
BESN								3,432	3,432
Calderdale	Community		Foundation		-Client
Grants								4,862	4,862
Calderdale	Community		Foundation		- Climate
Emergency								1,538	1,538

COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES	-continued
			Unrestricted	Restricted	Total
			funds	funds	funds
			f	E	E
EAP				4,028	4,028
Energy Saving Trust				35,017	35,017
Gambling Support	Service			6,341	6,341
Hebden Royd)own		Council		8,821	8,821
Help To Claim				86,300	86,300
Improving Lives				64,842	64,842
I Will				1,718	1,718
MaPS Mainstream				103,567	103,567
MaPs Web Chat				55,148	55,148
Ovenden Foodbank		Drop In		922	922
West Yorkshire NPG				5,025	5,025
YBSReferral Service				27	27
Total			233,454	395,199	628,653
NET INCOME/(EXPENDITURE)			91,418	(45,450)	45,968
Transfers between		funds	(28,097)	28,097
Net movement in	funds		63,321	(17,353)	45,968
RECONCILIATION	OF FUNDS
Total funds brought		forward	374,290	17,976	392,266
TOTAL FUNDS CARRIED FORWARD			437,611	623	438,234

12.	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS
					Plant and	Computer
					machinery	equipment	Tota Is
					f	E	E
	COST
	At 1st April 2022				39,481	42,201	81,682
	Additions				5,348	5,815	11,163
	At 31st March	2023			44,829	48,016	92,845
	DEPRECIATION
	At 1st April 2022				39,481	42,201	81,682
	Charge for year				5,348	5,815	11,163
	At 31st March	2023			44,829	48,016	92,845
	NET BOOK VALUE
	At 31st March	2023
	At 31st March	2022
13.	DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
						31/3/23	31/3/22
						E	E
	Trade debtors						145
	Prepayments	and accrued income				1,600	955
						1,600	1,100
14.	CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
						31/3/23	31/3/22
						f	E
	Other creditors					861
	Accruais and	deferred	income			2,970	3,331
						3,831	3,331

									31/3/23	31/3/22
									E	E
	Within one	year							11,895	11,895
	Between one and five years								17,683	26,328
									29,578	38,223
16.	ANALYSIS OF NET ASSETS BETWEEN FUNDS
									31/3/23	31/3/22
							Unrestricted	Restricted	Total	Total
							funds	funds	funds	funds
							E	E	E	E
	Current assets						529,155	54,255	583,410	441,565
	Current liabilities						(3,831)		(3,831)	(3,331)
							525,324	54,255	579,579	438,234
17.	MOVEMENT IN FUNDS
								Net	Transfers
								movement	between	At
							At 1/4/22	in funds	funds	31/3/23
							E	E	E	E
	Unrestricted	funds
	General fund						437,611	85,795	1,918	525,324
	Restricted funds
	BESN							1,918	(1,918)
	Calderdale	Community		Foundation				2,460		2,460
	Calderdale	Community		Foundation-
	Climate Emergency		Fund				87	(87)
	Calderdale	Community		Foundation		- EHW		12,500		12,500
	Calderdale	Community		Foundation-
	Qvenden						536	(536)
	Calderdaie	Community		Foundation-
	Practical Warmth		Help					1,949		1,949
	Calderdale	MBC -	Financial		Inclusion			13,892		13,892
	Carbon Monoxide		and	Energy				8,454		8,454
	CitA - COL Sub Grant							15,000		15,000
							623	55,550	(1,918)	54,255
	TOTAL FUNDS						438,234	141,345		579,579

					Incoming	Resources	Movement
					resources	expended	in funds
					E	E	E
Unrestricted funds
General fund					323,763	(237,968)	85,795
Restricted funds
BESN					1,918		1,918
Caiderdale Community		Foundation			3,140	(680)	2,460
Caiderdale Community		Foundation-
Climate Emergency	Fund					(87)	(87)
Calderdale Community		Foundation		- Cost
of Living					6,213	(6,213)
Caiderdale Community		Foundation		- EHW	12,500		12,500
Calderdaie Community		Foundation-
Household Support					7,000	(7,000)
Caiderdale Community		Foundation-
Ovenden						(536)	(536)
Calderdale Community		Foundation-
Practical Warmth Help					2,200	(251)	1,949
Calderdale MBC- Financial			Inclusion		25,000	(11,108)	13,892
Carbon Monoxide and		Energy			12,721	(4,267)	8,454
CitA - COL Sub Grant					15,000		15,000
EAP					3,100	(3,100)
Energy Saving Trust					13,385	(13,385)
Hebden Boyd Town	Council				3,333	(3,333)
Help to Claim					131,430	(131,430)
Henry Smith					30,000	(30,000)
MaPS Web Chat					38,675	(38,675)
Money Advice Service		- Mainstream			92,717	(92,717)
YBSReferral Service					18,000	(18,000)
					416,332	(360,782)	55,550
TOTAL FUNDS					740,095	(598,750)	141,345

					Net	Transfers
					movement	between	At
				At 1/4/21	in funds	funds	31/3/22
				E	E	E	f
Unrestricted funds
General fund				374,290	91,418	(28,097)	437,611
Restricted funds
BESN					(807)	807
BEISInnovation Partner				13,494	(13,611)	117
Calderdaie Community			Foundation	1,342	(2,863)	1,521
Calderdaie Community			Foundation—
Climate Emergency		Fund			87		87
Calderdale Community			Foundation-
Ovenden				1,458	(922)		536
Carbon Monoxide	and		Energy		4,530	(4,530)
EAP					3,172	(3,172)
Energy Saving Trust					(1,534)	1,534
Gambling					909	(909)
Hebden Royd Town		Council			633	(633)
Help to Claim					(12,921)	12,921
I-WILL				1,682	(1,718)	36
Improving Lives					(19,842)	19,842
MaPS Web Chat					(6,012)	6,012
Money Advice Service - Mainstream					(1,124)	1,124
West Yorkshire NPG					6,600	(6,600)
YBSReferral Service					(27)	27
				17,976	(45,450)	28,097	623
TOTAL FUNDS				392,266	45,968		438,234

Comparative net mo	vem	ent in funds, included in the	above are as follows.
			Incoming	Resources	Movement
			resources	expended	in funds
			E	E	E
Unrestricted funds
General fund			324,872	(233,454)	91,418
Restricted funds
BESN			2,625	(3,432)	(807)
BEISInnovation Partner				(13,611)	(13,611)
Calderdale Community		Foundation	1,999	(4,862)	(2,863)
Caiderdale Community		Foundation-
Climate Emergency	Fund		1,625	(1,538)	87
Calderdale Community		Foundation-
Ovenden				(922)	(922)
Carbon Monoxide and		Energy	4,530		4,530
EAP			7,200	(4,028)	3,172
Energy Saving Trust Gambling Hebden Royd Town Help to Claim I-WILL	Council		33,483 7,250 9,454 73,379	(35,017) (6,341) (8,821) (86,300) (1,718)	(1,534) 909 633 (12,921) (1,718)
Improving Lives MaPS Web Chat			45,000 49,136	(64,842) (55,148)	(19,842) (6,012)
Money Advice Service - Mainstream West Yorkshire NPG			102,443 11,625	(103,567) (5,025)	(1,124) 6,600
YBSReferral Service				(27)	(27)
			349,749	(395,199)	(45,450)
TOTAL FUNDS			674,621	(628,653)	45,968

					Net	Transfers
					movement	between	At
				At 1/4/21	in funds	funds	31/3/23
					E	E	E
Unrestricted funds
General fund				374,290	177,213	(26,179)	525,324
Restricted funds
BESN					1,111	(1,111)
BEISInnovation Partner				13,494	(13,611)	117
Calderdale Community	Foundation			1,342	(403)	1,521	2,460
Calderdale Community	Foundation		- EHW		12,500		12,500
Calderdale Community	Foundation-
Ovenden				1,458	(1,458)
Calderdale Community	Foundation—
Practical Warmth Help					1,949		1,949
Calderdaie MBC —Financial		Inclusion			13,892		13,892
Carbon Monoxide and	Energy				12,984	(4,530)	8,454
CitA - COL Sub Grant					15,000		15,000
EAP					3,172	(3,172)
Energy Saving Trust					(1,534)	1,534
Gambling					909	(909)
Hebden Royd Town Council					633	(633)
Help to Claim					(12,921)	12,921
I-WILL				1,682	(1,718)	36
Improving Lives					(19,842)	19,842
MaPS Web Chat					(6,012)	6,012
Money Advice Service	—Mainstream				(1,124)	1,124
West Yorkshire NPG					6,600	(6,600)
YBSReferral Service					(27)	27
				17,976	10,100	26,179	54,255
TOTAL FUNDS				392,266	187,313		579,579

					Incoming	Resources	Movement
					resources	expended	in funds
					E	f	f
Unrestricted funds
General fund					648,635	(471,422)	177,213
Restricted funds
BESN					4,543	(3,432)	1,111
BEISInnovation Partner						(13,611)	(13,611)
Calderdale Community		Foundation			5,139	(5,542)	(403)
Calderdale Community		Foundation-
Climate Emergency	Fund				1,625	(1,625)
Calderdale Community		Foundation		- Cost
of Living					6,213	(6,213)
Calderdale Community		Foundation-		EHW	12,500		12,500
Calderdale Community		Foundation-
Household Support					7,000	(7,000)
Calderdale Community		Foundation-
Ovenden						(1,458)	(1,458)
Calderdale Community		Foundation-
Practical Warmth Help					2,200	(251)	1,949
Calderdaie MBC - Financial			Inclusion		25,000	(11,108)	13,892
Carbon Monoxide and		Energy			17,251	(4,267)	12,984
CitA - COL Sub Grant					15,000		15,000
EAP					10,300	(7,128)	3,172
Energy Saving Trust					46,868	(48,402)	(1,534)
Gambling					7,250	(6,341)	909
Hebden Royd Town	Council				12,787	(12,154)	633
Help to Claim					204,809	(217,730)	(12,921)
Henry Smith					30,000	(30,000)
I-WILL						(1,718)	(1,718)
Improving Lives					45,000	(64,842)	(19,842)
MaPS Web Chat					87,811	(93,823)	(6,012)
Money Advice Service - Mainstream					195,160	(196,284)	(1,124)
West Yorkshire NPG					11,625	(5,025)	6,600
YBSReferral Service					18,000	(18,027)	(27)
					766,081	(755,981)	10,100
TOTAL FUNDS					1,414,716	(1,227,403)	187,313

				31/3/23	31/3/22
				E	f
INCOME AND ENDOWMENTS
Donations and legacies
Donations				3,386	1,663
Grants				419,666	376,557
				423,052	378,220
Investment income
COIF interest received				3,724
Charitable activities
Provision of advice services				295,000	295,000
Other services				18,000	1,145
				313,000	296,145
Other income
Miscellaneous income				319	198
Total incoming resources				740,095	674,621
EXPENDITURE
Charitable activities
Wages				383,604	443,265
Social security				26,433	28,684
Pensions				20,855	24,693
Insurance				1,620	2,393
Light and heat				11,037	1,786
Telephone				3,224	3,934
Printing, postage, stationary		and office		6,837	6,403
Sundries				952	994
Rent, rates and service charge				15,710	15,499
Repairs and maintenance				4,556	2,668
Computer repairs and maintenance				21,924	14,494
Training and conferences				4,043	1,485
Citizens Advice affiliation	and		insurance	7,742	7,849
Service marketing and promotion				2,732	5,570
Motor and travel expenses				2,794	1,818
Disbursement and exceptional			case costs	10,321	3,870
Depreciation oftangible	fixed		assets	10,047	4,918
				534,431	570,323

				31/3/23	31/3/22
				f	E
Support costs
Governance	costs
Wages				44,175	41,630
Social security				4,436	3,915
Pensions				2,583	2,493
Share of office costs				7,599	5,068
Accountancy		and payroll fees		5,205	4,058
Legal and professional			fees	218	1,056
Bank charges				103	110
				64,319	58,330
Total resources		expended		598,750	628,653
Net income				141,345	45,968