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

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				Page
Legal and administrative	details			1-2
Trustees' report (incorporating		directors'	report)	3-12
independent Auditor's	report			13-16
Statement of Financial	Activities
Balance Sheet
Cash Flow Statement
Analysis ofNet Oebt				20
Notes tothe financial statements				21-34

					2021	2021		2020
				Unrestricted
			Note	General	Designated	Restricted	Total	Total
				funds	funds	funds	funds	funds
INCOME
Donations and legacies			3	13,918			13,918	19,614
Charitable activities			4	523,259		611,268	1,134,527	1,249,654
Investments			5	420			420	1,295
Total income				537,597		611,268	1,148,865	1,270,563
EXPENDITURE
Charitable activities				372,463	108,969	630,110	1,111,542	1,111,735
Total expenditure			6	372,463	108,969	630,110	1,111,542	1,111,735
Transfer between	funds			(249,846)	248,433	1,413
(EXPENDITURE)/INCOME		BEING
NET MOVEMENT	IN FUNDS		15/16	(84,712)	139,464	(17,429)	37,323	158,828
RECONCILIATION	OF FUNDS
Total funds brought	forward			352,679	211,800	155,472	719,951	561,123
TOTAL FUNDS CARRIED		FORWARD		267,967	351,264	138,043	757,274	719,951

			2021		2020
	Notes
RXEDASSETS
Tangible fixed assets	12		53,442		55,627
CURRENT ASSETS
Debtors Cash at bank and in hand	13	140,721 670,516		40B,475 354,888
TOTAL CURRENT ASSETS		811,237		761,363
LIABILITIES
Creditors: amounts falling
due within one year	14	(107,405)		(97,039)
NET CURRENT ASSETS			703,832		664,324
TOTAL ASSETS LESSCURRENT
LIABILITIES			757,274		719,951
Restricted income funds Unrestricted funds	15		'i38,043		155,472
Designated funds General funds	16 16		351,264 2B7,967		211,800 352,679
Total Unrestricted Funds			619,231		5B4,479
TOTAL FUNDS			757,274		719,951

			Notes	2021	2020
				R	R
Reconciliation ofnet income to net cash flow
from operating activities:
Net income for the reporting	period
(as per the Statement ofFinancial Activities)				37,323	158,828
Adjustments for:
Depreciation charges			12	16,288	14,061
Dividends, interest and rents	from Investments			(420)	(1,295)
Decrease l (increase) in debtors				265,'754	(249,168)
Increase in creditors				10,366	15,112
Net cash provided by / (used ln) operating		activities:		329,311	(62,462)
Cash flows from investing	activities:
Dividends, interests and rents from investments				420	1,295
Purchases offixed assets			12	('f4,104)	(12,159)
Net cash (used ln) investing	activities:			(13,884)	(10,864)
Change In cash and cash equivaients in
the reporting period				315,628	(73,326)
Cash and cash equivalents at the beginning ofthe reporting period				354,888	428,214
Cash and cash equivalents	at the end ofthe
reporting period:				670,516	354,888

					At 1 April		At 31 March
					2020	Cash flows	2021
							E
Cash	at	bank	in	hand	354,888	315,628	670,516
					354,888	315,628	670,516

			2021	2020
Local Government	contracts:		R
Community Advice	Service		476,821	351,821
Specialist Information,		Advice and Advocacy		244,302
			476,821	596,123
Grants Received:
Generalist Advice			77,920	2,403
Advice —Welfare Benefits			261,645	317,474
Financial Capability			11,200	64,557
Specialist Employment		and Immigration	245,547	206,655
Other Services			61,394	62,442
			657,706	653,531
Total Charitable Acfivities			'I,134,527	1,249,654

				Support	2021
			Direct	Costs	Total
			Costs	(note 7)	Costs
			R
Generalist	Advice		336,029	76,983	413,012
Advice Services - Welfare Benefits			177,242	72,226	249,468
Financial	Capability		34,272	5,058	39,330
Specialist	information,	Advice and Advocacy service	32,845	57,156	90,001
Specialist	Employment	and immigration	194,076	33,769	227,845
Other services			20,620	71,266	91,886
			795,084	316,458	1,111,542
				Support	2020
			Direct	Costs	Total
			Costs	(note 7)	Costs
Generalist	Advice		218,646	87,303	305,949
Advice Services - Weifare Benefits			202,875	85,202	288,077
Financial	Capability		68,311	21,193	89,504
Specialist	information,	Advice and Advocacy service	129,779	64,472	194,251
Specialist	Employment	and Immigration	184,375	23,469	207,844
Other services			1,744	24,366	26,110
			805,730	306,005	1,111,735

Analysis		ofSupport	Costs
					Admin and
				Staff	Premises	Governance	Total 2021
				Costs	Costs	Costs	Costs
Generalist		Advice		38,837	31,218	6,928	76,983
Advice Services - Welfare Benefits				35,049	35,050	2.127	72,226
Financial		Capability		2,483	2,424	151	5,058
Specialist		Information,
Advice and Advocacy			Service	31,609	24,589	958	57,156
Specialist		Employment	and Immigration	16,897	16,080		33,769
Other				4'I,404	27,720	2,142	71,266
Total				166,279	137,081	13,098	316,458
					Admln and
				Staff	Premises	Governance	Total 2020
				Costs	Costs	Costs	Costs
					R
Generalist		Advice		43,754	35,170	8,380	87,304
Advice Services - Welfare Benefits				41,346	41,346	2,509	85,201
Financial	Capability			10,370	10,191	632	21 ~ 'i 93
Specialist		Information,
Advice and Advocacy			Service	35,610	27,703	1,159	64,472
Specialist		Employment	and immigration	11,664	11,100	705	23,469
Other				14,156	9,478	732	24,366
Total				156,900	134,988	14,117	306,005

8	Governance	Costs
					2021	2020
					K
	Legal and professional		fees		3,015	4,725
	Auditor's remuneration				8,480	7,650
	Accountancy	and taxation services			864	1,172
	Trustees' meeting costs				739	570
					13,098	14,'l17
9	Analysis ofstaff costs and key management			personnel
					2021	2020
	Wages and salaries				695,281	637,793
	Social security	costs			59,459	53,489
	Pension costs				13,137	11,500
					767,877	702,782

	2021	2020
Managers	6
Other	26	27
	32	31

Net income
	2021	2020
		R
Net income is stated after charging:
Depreciation	16,288	14,061
Auditor's remuneration'.
-for audit services -for accountancy and taxation services	8,480 864	7,650 1,172
Operating lease rentals	38,770	38,983

Tangible Fixed Assets
			Fixtures,
	Leasehold	Computer	Fittings and
	Improvements R	Equipment	Equipmentf	Total
COST
At 1 April 2020 Additions	90,588 2,214	173,530 10,426	81,205 1,464	345,323 14,104
As at 31 March 2021	92,802	'l83,956	82,669	359,427
DEPRECIAT1ON
At 1 April 2020 Charge for year	62,672 8,431	157,747 4,070	69,277 3,788	289,696 16,288
As at 31 March 2021	71,103	161,8'l7	73,065	305,985
NET BOOK VALUE
As at 31 March 2021	21,699	22,139	9,604	53,442
As at 31 March 2020	27,916	15,783	11,928	55,627

13	Debtors
						2021	2020
						K
	Trade Debtors					140,721	397,675
	Prepayments and			Accrued Income			8,800
						140,721	406,475
14	Creditors: Amounts Falling Due Within One Year
						2021	2020
	Trade Creditors					18,589	15,169
	Taxation		and Social Security			15,422	14,782
	Accruals		and Deferred Income			66,053	60,048
	Other Creditors					7,341	7,040
						107,405	97,039
14a	Deferred		Income
						2021	2020
						R
	Deferred		income	1	April	11,000
	Amount		(released)		in year	(11,000)
	Amount	deferred		in year		14,145	11,000
						14,145	11,000

Restricted funds
				As 1 April				At 31 March
				2020	Income R	Expenditure R	Transfers f	202'I
Macmilian Cancer		Research		37,625	'i08,037	(122,741)		22,921
Access to Justice				42,965		(42,965)
Access to Justice	Specialist
Advice Scheme					54,000	(30,458)		23,542
Access to Justice	CJF				5,200	(4,200)		1,000
Citizens Advice Energy Best Deal				15,398	5,700	(12,319)		8,779
Trust for London				3,785	45,745	(49,530)
Talisman Account				1,722		(86)		1,636
Home Office					145,801	(142,885)		2,916
Eastern European		Project			15,467	(15,467)
Sara Young Legacy				8,800				8,800
Big Energy Savings			Network	1,000	5,500	(7,913)	1,413
Smart Energy				156				156
Broadband Grant				1,000				1,000
Thames Water				10,932		(8,982)		1,950
Covid Response					3'l,483	(31,483)
London Borough of			Barnet Winter
Grant					5,000	('i,200)		3,800
Good Foundation	Trust: Census
Fund					21,334	(21,334)
Help to Claim				19,883	153,608	(126,727)		46,764
Covid Equipment	Fund				11,659	(11,659)
Other Restricted Funds				12,206	2,734	(161)		14,779
TOTAL				155,472	611,268	(630,110)	1,413	138,043

			As 1 April				At 31 March
			2019	income	Expenditure	Transfers	2020
				K	R		R
Macmillan Cancer Research			21,952	'f49,098	(133,425)		37,625
Access to Justice				57,287	(14,322)		42,965
Citizens Advice Energy Best		Deal	7,598	26,453	(18,653)		15,398
Trust for London			530	42,500	(39,245)		3,785
Talisman Account			2,339		(617)		1,722
Sara Young Legacy			8,800				8,800
Grange Big			4,230	2,403	(6,633)
Big Energy Savings	Network			6,000	(5,000)		1,000
Smart Energy			156				156
Broadband Grant			1,000				1,000
Thames Water			2,361	32,'i 04	(23,533)		10,932
Help to Claim			6,159	168,376	(154,652)		19,883
Harrow Council				5,155	(5,155)
Horne Office				164,155	(166,799)	2,644
Other Restricted Funds			12,206				12,206
TOTAL			67,331	653,531	(568,034)	2,644	155,472

			Balance as				Balance as
			at 1 April				at 31 INarch
Designated funds			2020	income f	Expenditure R	Transfers	2021 R
Staff Fund			18,969		('I8,969)	42,187	42,187
IT/Premises Fund			37,772			50,000	87,772
Service Development		Fund	155,059		(90,000)	156,246	221,305
Total designated	funds		211,800		(108,969)	248,433	351,264
General funds			352,679	537,597	(372,463)	(249,846)	267,967
TOTAL UNRESTRICTED			564,479	537597	(461,4,32)	(1,413)	619,231

				Balance as				Balance as
				at 1 April				at 31 March
				2019	Income	Expenditure	Transfers	2020
					R		E
Designated	funds
Staff Fund				46,088		(27,119)		18,969
IT/Premises	Fund			38,338		(10,566)	10,000	37,772
Service Development			Fund	117,126		(52,067)	90,000	155,059
Total designated		funds		201,552		(89,572)	100,000	211,800
General funds				292,240	617,032	(453,949)	(102,644)	352,679
TOTAL UNRESTRICTED				493,792	617,032	(543,521)	(2,644)	564,479

Net ass	ets by fund
		General	Designated	Restricted	Total funds
		funds	funds	funds	2021
Tangible	fixed assets	53,442			53,442
Current	assets	307,785	351,264	152,188	811,237
Creditors	falling due in less than one year	(93,260)		(14,145)	(107,405)
		267,967	351,264	138,043	757,274
		General	Oesignated	Restricted	Total funds
		funds	funds	funds	2020
			R
Tangible	fixed assets	50,442		5,185	55,627
Current assets		388,276	21'i,800	161,287	761,363
Creditors	falling due in less than one year	(86,039)		(11,000)	(97,039)
		352,679	211,800	155,472	719,951

Commitments under operating	leases	leases
	Land and Buildings			Other
	2021	2020	2021		2020
		R
Within one year Two to Five years	34,920 30,420	36,420 65,340	213		2,563
Greater than Five Years
Total	65,340	101,760	213		2,563