2022-03-31-accounts - Barnet Citizens Advice Bureau

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					Page
Legal and administrative		details			1-2
Trustees' report (incorporating			directors'	report)	3-10
Independent Auditor's		report
Statement ofFinancial		Activities			14
Balance Sheet					15
Cash Flow Statement					16
Analysis of Net Debt					17
Notes to the financial	statements				18-32

CHIEF OFFICER	Daniel Bamford
COMPANY SECRETARY	Maisha Crush
REGISTERED OFFICE	40-44 Church End
	London
	NW4 4JT
AUDITORS	Price Bailey LLP
	24 Old Bond Street
	London
	W1S4AP
BANKERS	HSBC Bank pic
	Coventry District Service Centre
	Harry Western Road
	Binley
	Coventry
	CV3 2TQ

						2022	2022		2021
					Unrestricted
				Note	General	Designated	Restricted	Total	Total
					funds	funds	funds	funds E	fundsf
INCOME
Donations and legacies				3	12,065		16,107	28,172	13,918
Charitable activities				4	359,709		603,452	963,161	1,134,527
Investments					53			53	420
Total income					371,827		619,559	991,386	1,148,865
EXPENDITURE
Charitable activities					300,095	108,969	629,094	1,038,158	1,111,542
Total expenditure				6	300,095	108,969	629,094	1,038,158	1,111,542
Transfer between	funds				8,036	(8,036)
(EXPENDITURE)IINCOME			BEING
NET MOVEMENT		IN FUNDS		15/16	79,768	(117,005)	(9,535)	(46,772)	37,323
RECONCILIATION		OF FUNDS
Total funds brought		forward			267,967	351,264	138,043	757,274	719,951
TOTAL FUNDS CARRIED			FORWARD		347,735	234,259	128,508	710,502	757,274

			2022		2021
	Notes
FIXEDASSETS
Tangible fixed assets	12		57,935		53,442
CURRENT ASSETS
Debtors	13	175,499		140,721
Cash at bank and in hand		560,364		670,516
TOTAL CURRENT ASSETS		735,863		811,237
LIABILITIES
Creditors: amounts falling
due within one year	14	(83,296)		(107,405)
NET CURRENT ASSETS			652,567		703,832
TOTAL ASSETSLESSCURRENT
LIABILITIES			710,502		757,274
Restricted income funds	15		128,508		138,043
Unrestricted funds
Designated funds	16		234,259		351,264
General funds	16		347,735		267,967
Total Unrestricted Funds			581,994		619,231
TOTAL FUNDS			710,502		757,274

			Notes	2022	2021
				K
Reconciliation of net income to	net cash flow
from operating activities:
Net income for the reporting period
(as per the Statement of Financial	Activities)			(46,772)	37,323
Adjustments for:
Depreciation charges			12	19,339	16,288
Dividends, interest and rents from	investments			(53)	(420)
Decrease / (increase) in debtors				(34,778)	265,754
Increase / (decrease) in creditors				(24,109)	10,366
Net cash provided by / (used ln)	operating	activities:		(86,373)	329,311
Cash flows from investing activities:
Dividends, interests and rents from	investments			53	420
Purchases offixed assets			12	(23,832)	(14,104)
Net cash (used In) Investing activities:				(23,779)	(13,684)
Change in cash and cash equivalents in
the reporting period				(110,152)	315,628
Cash and cash equivalents at the beginning
ofthe reporting period				670,516	354,888
Cash and cash equivalents at the end ofthe
reporting period:				560,364	670,516

					At 1 April		At 31 March
					2021	Cash flows	2022
					E	F
Cash	at	bank	in	hand	670,516	(110,152)	560,364
					670,516	(110,152)	560,364

			2022	2021
Local Government	contracts:
Community Advice	Service		347,552	476,821
			347,552	476,821
Grants Received:
Generalist Advice				77,920
Advice —Welfare Benefits			276,966	261,645
Financial Capability			8,450	11,200
Specialist Employment and		Immigration	216,047	245,547
Other Services			114,146	61,394
			615,609	657,706
Total Charitable Activities			963,161	1,134,527
The income from charitable		activities received was 2963,161(2021:F1,134,527)	ofwhich	2347,552was
unrestricted (2021:2523,259) and F615,609was restricted (2021:f611,268).

					2022	2021
Bank interest					53	420
Investment	income of	f53(2021:8420)was attributable	to unrestricted	funds.
Analysis	of Expenditure
					Support	2022
			Direct		Costs	Total
			Costs R		(note 7)	Costsf
Generalist	Advice		189,482		126,005	315,487
Advice Services - Welfare Benefits			231,178		73,041	304,219
Financial	Capability		10,436		2,113	12,549
Specialist	Information,	Advice and Advocacy service			86,628	86,628
Specialist	Employment	and Immigration	190,937		26,418	217,355
Other services			69,356		32,564	101,920
			691,389		346,769	1,038,158
					Support	2021
			Direct		Costs	Total
			Costs		(note 7)	Costs
					R	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

Analysis	ofSupport	Costs
				Admin and
			Staff	Premises	Governance	Total 2022
			Costs	Costs	Costs	Costsf
Generalist	Advice		64,685	51,995	9,325	126,005
Advice Services - Welfare Benefits			35,445	35,445	2,151	73,041
Financial	Capability		1,037	1,013		2,113
Specialist	Information,
Advice and Advocacy		Service	47,908	37,268	1,452	86,628
Specialist	Employment	and Immigration	13,130	12,494	794	26,418
Other			18,918	12,667	979	32,564
Total			181,123	150,882	14,764	346,769
				Admin and
			Staff	Premises	Governance	Total 2021
			Costs	Costs	Costs	Costsf
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	?92	33,769
Other			41,404	27,720	2,142	71,266
Total			166,279	137,081	13,098	316,458

			2022	2021
Legal and	professional	fees	3,759	3,015
Auditor's	remuneration		9,640	8,480
Accountancy and taxation services			864	864
Trustees'	meeting costs		501	739
			14,764	13,098

Analysis ofstaff costs and key management	personnel
	2022	2021
		R
Wages and salaries	698,141	695,281
Social security costs	59,316	59,459
Pension costs	13,408	13,137
	770,865	767,877

	2022	2021
Managers
Other	26	26
	32	32

Net Income
	2022	2021
	F
Net income is stated after charging:
Depreciation	19,339	16,288
Auditor's remuneration:
-for audit services	9,640	8,480
-for accountancy and taxation services	864	864
Operating lease rentals	37,438	38,770

Tangible Fixed Assets
			Fixtures,
	Leasehold	Computer	Fittings and
	Improvements	Equipment	Equipment	Total
COST
At 1 April 2021	92,802	183,956	82,669	359,427
Additions		22,323	1,509	23,832
As at 31 March 2022	92,802	206,279	84,178	383,259
DEPRECIATION
At 1 April 2021	71,103	161,817	73,065	305,985
Charge for year	8,541	6,857	3,941	19,339
As at 31 March 2022	79,644	168,674	77,006	325,324
NET BOOK VALUE
As at 31 March 2022	13,158	37,605	7,172	57,935
As at 31 March 2021	21,699	22,139	9,604	53,442

13	Debtors
						2022	2021
	Trade Debtors					175,499	140,721
						175,499	140,721
14	Creditors: Amounts				Falling Due Within One Year
						2022	2021
						F.	R
	Trade Creditors					19,338	18,589
	Taxation	and Social Security				15,989	15,422
	Accruals	and Deferred			Income	41,943	66,053
	Other Creditors					6,026	7,341
						83,296	107,405
14a	Deferred	income
						2022	2021
						R	K
	Deferred	income	1	April		14,145	11,000
	Amount	(released)		in	year	(14,145)	(11,000)
	Amount	deferred	in	year			14,145
							14,145

Restricted funds
			As 1 April				At 31 March
			2021	Income	Expenditure	Transfers	2022
Macmillan Cancer Research			22,921	113,443	(120,754)		15,610
Access to Justice	Specialist
Advice Scheme			23,542				23,542
Access to Justice	CJF		1,000				1,000
Citizens Advice Energy Best Deal			8,779	7,200	(12,236)		3,743
Trust for London				62,750	(65,160)		(2,410)
Talisman Account			1,636		(300)		1,336
Home Office			2,916	153,297	(152,195)		4,018
Sara Young Legacy			8,800				8,800
Big Energy Savings		Network		1,250	(313)		937
Smart Energy			156				156
Broadband Grant			1,000				1,000
Thames Water			1,950				1,950
London Borough	of	Barnet Winter
Grant			3,800				3,800
Help to Claim			46,764	163,524	(179,667)		30,621
Census				4,410	(1,102)		3,308
Innovation Fund				57,197	(66,735)		(9,538)
LBBBarnet				6,250			6,250
Henry Smith				28,350	(17,572)		10,778
Chipping Barnet Foodbank				16,938	(4,234)		12,704
Arnold Clark				1,000			1,000
Other Restricted	Funds		14,779	3,950	(8,826)		9,903
TOTAL			138,043	619,559	(629,094)		128,508

Restricted funds	(continued)	(continued)
			As 1 April				At 31 March
			2020	Income	Expenditure f	Transfers	2021 f
Macmillan Cancer		Research	37,625	108,037	(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				31,483	(31,483)
London Borough ofBarnet Winter
Grant				5,000	(1,200)		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

			Balance as				Balance as
			at 1 April				at 31 March
			2021f	Income	Expenditure	Transfers E	2022 R
Designated funds
Staff Fund			42,187		(18,969)	55,080	78,298
IT/Premises Fund			87,772				87,772
Service Development		Fund	221,305		(90,000)	(63,116)	68,190
Total designated	funds		351,264		(108,969)	8,036	234,259
General funds			267,967	371,827	(300,095)	8,036	347,735
TOTAL UNRESTRICTED			619,231	371,827	(409,064)	8,036	581,994
			Balance as				Balance as
			at 1 April				at 31 March
			2020	Income	Expenditure	Transfers	2021
			f.		R
Designated funds
Staff Fund			18,969		(18,969)	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	537,597	(481,432)	(1,413)	619,231

	Land and Buildings	Land and Buildings
	2022 f	2021 f	2022f	2021f
Within one year	30,420	34,920	1,824	213
Two to Five years		30,420	480
Total	30,420	65,340	2,304	213