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2021-03-31-accounts

Page
Reference and Administrative
Details
Trustees' Report 2 to 6
Report ofthe Independent
Auditors		 7 to 9
Statement ofFinancial Activities 10
Balance Sheet
Cash Flow Statement 12
Notes to the Cash Flow Statement 13
Notes to the Financial Statements 14 to 26

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
INCOME AND ENDOWMENTS FROM Notes f.
Charitable
activities
Invesbnent
income
Other income		 6,826
1,765
38,877		 1,232,347 1,239,173
1,765
38,877		 848,698
2,547
14,213
Total 47,468 1,232,347 1,279,815 865,458
EXPENDITURE ON
Charitable
activities
Support costs
Grants to service partners
Direct costs		 5
6
7		 107,189 59,561
357,913
632,537		 166,750
357,913
632,537		 213,598
614,826
Total 107,189 1,050,011 1,157,200 828,424
NET INCOME/(EXPENDITURE) (59,721) 182,336 122,615 37,034
RECONCILIATION OF FUNDS
Total funds brought forward 468,178 25,312 493,490 456,456
TOTAL FUNDS CARRIED FORWARD 408,457 207,648 616,105 493,490

LUTON CI TIZENS ADVICE BUREAU
BALANCE SHEET
31MARCH 2021
2021 2020
Notes
FIXEDASSETS
Tangible assets 13 2,308 4,617
CURRENT ASSETS
Debtors 14 47,903 25,916
Invesunents 15 180,241 178,654
Cash at bank and in hand 414,963 352,119
643,107 556,689
CREDITORS
Amounts
falling due within one year		 16 (29,310) (67,816)
NET CURRENT ASSETS 613,797 488,873
TOTAL ASSETSLESSCURRENT LIABILITIES 616,105 493,490
NET ASSETS 616,105 493,490
FUNDS 19
Unrestricted
funds		 408,457 468,178
Restricted
funds		 207,648 25,312
TOTAL FUNDS 616,105 493,490

LU TO N CITIZENS ADVICE BUREAU
CASH FLOW STATEMENT
for the Year Ended 31MARCH 2021
2021 2020
Notes
Cash flows from operating activities
Cash generated
from operations		 61,079 78,205
Net cash provided by operating activities 61,079 78,205
Cash flows from investing activities
Interest received 1,765 2 547
Net cash provided by investing activities 1,765 2,547
Change in cash and cash equivalents in the
reporting
period
Cash and cash equivalents		 at the beginning of 62,844 80,752
the reporting
period		 352,119 271,367
Cash and cash equivalents at the end ofthe
reporting
period		 414,963 352,119

NOTES TO THK CASH FLOW STATEMENT
for the Year Ended 31MARCH 2021		 NOTES TO THK CASH FLOW STATEMENT
for the Year Ended 31MARCH 2021		 NOTES TO THK CASH FLOW STATEMENT
for the Year Ended 31MARCH 2021		 NOTES TO THK CASH FLOW STATEMENT
for the Year Ended 31MARCH 2021
RECONCILIATION OF NKT INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2021 2020
Net income for the reporting period (as per the Statement ofFinancial
Activities) 122,615 37,034
Adjustments
for:
Depreciation
charges		 2,309 33,587
Interest received (1,765) (2,547)
Short term investments (1,587) (1,796)
(Increase)/decrease in debtors (21,987) 3,952
(Decrease)/increase in creditors ~38,506 7,975
Net cash provided by operations 61,079 78,205
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.20 Cash flow At 31.3.21
f.
Net cash
Cash at bank and in hand 352,119 62,844 414,963
352,119 62,844 414,963
Liquid resources
Deposits included
in		 cash
Cutrent asset inveslments 178,654 1,587 180,241
178,654 1,587 180,241
Total 530,773 64,431 595,204

Unrestricted Restricted
funds funds Total funds Total funds
2021 2021 2021 2020
6
London Luton Airport Ltd
Luton Borough Council
Citizens Advice Windrush		 5,850
976		 5,850
976		 404,365
24,699
Money Advice Service - Face toFace
The Big Lottery Fund - HTC
Citizens Advice - Energy Best Deal Extra Advice		 163,600
93,405		 163,600
93,405		 130,080
93,252
Project
Citizens Advice
—Help to Claim scheme
EU Settled Status
National
Lottery Community
Fund
Beds and Luton Conununity
Foundation
National
Citizens Advice		 1,680
188,880
37,214
66,063
663,437
18,068		 1,680
188.880
37,214
66,063
663,437
18,068		 7,200
189,102
Subtotal 6,826 1,232,347 1,239,173 848,698
3. INVESTMKNT INCOME
2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
8 8 6
Deposit account interest 1,765 1 765 2,547
4. OTHERINCOME
2021 2020
Umestricted Restricted Total Total
funds funds funds funds
Other Income 38,877 38,877 14,213

Basis of Advice and
allocation information 2021 2020
Total Total
I
Staffcosts Actual 561,523 561,523 546,506
National
iusurance		 Actual 37.596 37.596 36,560
Pension cost Actual 33,418 33,418 31,760
636,537 632,537 614,826
GRANTS PAYABLK
2021 2020
Grants to service par tners 357,913
SUPPORT COSTS
Support
costs
Support costs 166,750
Support costs, included in the above, are as follows;
2021 2020
Support Total
costs activities
f.
Other operating leases 58,434 48,840
Premises 32,375 62,516
Staffexpenses 8,717 8,428
Trustee expenses 22
Communications 11,416 15,037
Printing 5,878 8,412
Independent examiner's fees 5,879 3,240
Other administration 4,226 10,370
Other support costs 36,970 22,338
Banlc charges 546 808
Depreciation oftangible fixed assets 2,309 33,587
166,750 213,598

2021 2020
Depreciation
- owned
Other operating
leases
Independent
examiners
Auditors
remuneration
Auditors
remuneration
Pension costs		 assets
fees
-non audit fees		 2,309
58,434
3,750
1,750
33,418		 33,587
48,840
3,240
31,760

2021 2020
Wages
Social
Other		 and salaries
security costs
pension costs		 561,523
37,596
33,418		 546,506
36,560
31,760
632,537 614,826
2021 2020
Counselling,
Administration		 advice
and		 and information
support		 24
5		 25
5
29 30

NOTES TO THE FINANCIAL STATEMENTS -continued
for the Year Ended 31 MARCH 2021		 NOTES TO THE FINANCIAL STATEMENTS -continued
for the Year Ended 31 MARCH 2021		 NOTES TO THE FINANCIAL STATEMENTS -continued
for the Year Ended 31 MARCH 2021
COMPARATIVES FOR THE STATEMENT OF FINANCIAIL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
INCOME AND ENDOWMENTS FROM
Charitable
activities		 429,064 419,634 848,698
lnvestmeut
income		 2,547 2,547
Other income 14,213 14,213
Total 445,824 419,634 865,458
EXPENDITURE ON
Charitable
activities
Support costs 127,893 85,705 213,598
Direct Costs 286,616 328,210 614,826
Total 414,509 413,915 828,424
NKT INCOME 31,315 5,719 37,034
RECONCILIATION OF FUNDS
Total funds brought forward 436,863 19,593 456,456
TOTAL FUNDS CARRIED FORWARD 468,178 25,312 493,490

TANGIBI. far the Year Ended 31 MARC
KFIXEDASSETS		 H 2021
Fixtures,
fittings
Improvements and
to office
property equipment Totals
COST
At 1 April 2020 and 31 March 2021 159,798 41,906 201,704
DEPRECIATION
At
1 April 2020
Charge for year		 155,181
2,309		 41,906 197,087
2,309
At 31March 2021 157,490 41,906 199,396
NKT BOOK VALUE
At 31 March 2021 2,308 2,308
At 31 March 2020 4,617 4,617
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
Trade debtors
Prepayments and accrued income 4,877
43,026		 2,441
23,475
47,903 25,916
CURRENT ASSET INVESTMENTS
2021 2020
Unlisted
investments		 180,241 178,654

CREDITORS: AMOUNTS FALLING DUK WITHIN ONK YEAR
2021 2020
Trade creditors 535 148
Social security and other taxes
Accruals and defened income		 14,727
14,048		 9,764
57,904
29310 67,816

Minimum
lease payments
under non-cancellable
operating
le		 ases fall due as follows:
2021 2020
Within one yern
Between one and five years		 44,000
62,333		 44,776
106,333
106,333 151,109

ANALYSIS OF NET ASSETS BETWEEN FUNDS
2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Fixed assets
Current assets
Current
liabilities		 2,308
435,459
(29,310)		 207,648 2,308
643,107
(29,310)		 4,617
556,689
~67,816)
408,457 207,648 616,105 493,490

for the Year Ended
MOVEMENT IN FUNDS		 31MARCH 2021
Net
movement At
At 1.4.20 in funds 31.3.21
Unrestricted
funds
General
fund
Fundraising
Designated
fund
Restructuring
Designated
fund
Building Designated
fund
Fixed Assets Designated
fund		 393,561
30,000
30,000
10,000
4,617		 (57,412)
~2,309)		 336,149
30,000
30,000
10,000
2,308
Restricted funds 468,178 (59,721) 408,457
Money Advice Service -Face to Face
The Big Lottery Fund -HTC
Citizens Advice -Energy Best Deal Extra		 22,168 38,530
20,030		 38,530
42,198
Advice Project
Citizens Advice -Help to Claim Scheme
Home office		 1,753
1,391		 (928)
26,706		 825
28,097
National
Lottery Community
Fund
National
Citizens Advice		 7,643
20,001		 7,643
20,001
Beds and Luton Conunonity
Foundation		 5,234
65,120		 5,234
65 120
25,312 182,336 207,648
TOTAL FUNDS 493,490 122,615 616,105

Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund
Fixed Assets Designated		 fund 47,468 (104,880)
~2,309		 (57,412)
~2,309)
47,468 (107,189) (59,721)
Restricted funds
Money Advice Service - Face to Face 163,600 (125,070) 38,530
The BigLottery Fund - HTC 93,405 (73,375) 20,030
Citizens Advice - Energy BestDeal Extra
Advice Project 1,680 (2,608) (928)
Citizens Advice - Help to Claim Scheme 188,880 (162,174) 26,706
Home office 37,213 (29,570) 7,643
National
Lottery Community		 Fund 66,063 (46,062) 20,001
National
Citizens Advice
18,068 (12,834) 5,234
Beds and Luton Community Foundation 663,438 (598,318) 65,120
1,232,347 ~3,030.033 182,336
TOTAL FUNDS 1,279,815 (1,157,200) 122,615
Comparatives
for movement		 in funds
Net
movement At
At 1.4.19 in funds 31.3.20
Unrestricted
funds
General fund 328,659 64,902 393,561
Fundraising
Designated
fund		 30,000 30,000
Restructuring
Designated		 fund 30,000 30,000
Building Designated
fund		 10,000 10,000
Fixed Assets Designated fund 38,204 (33,587) 4,617
436,863 31,315 468,178
Restricted
funds
Money Advice Service -Face to Face 17,879 4,289 22,168
Citizens Advice
—Energy		 Best Deal Extra
Advice Project
Citizens Advice
—Help to Claim Scheme		 1,714 1,753
~323)		 1,753
1,391
19,593 5,719 25,312
TOTAL FUNDS 456,456 37034 493,490

Incoming Resources Movement
resources expended in funds
Unrestricted
funds		 E.
General fund
Fixed Assets Designated
fund		 445,824 (380,922)
~33,587)		 64,902
~33,587)
Restricted
funds		 445,824 (414,509) 31„315
Money Advice Service - Face to Face
The Big Lottery Fund -HTC
Citizens Advice
—Energy Best Deal Extra		 130,080
93,252		 (125,791)
(93,252)		 4,289
Advice Project
Citizens Advice - Help to Claim Scheme		 7,200
189,102		 (5,447)
(189,425)		 1,753
~323)
419,634 ~413,915 5,719
TOTAL FUNDS 865,458 (828,424) 37034

Purposes
o		 f designated
 funds
Unrestricted funds
Contingency reseive fuud This is an amount
held in reserve to cover any contingencies
which may
mise. This has been released
in the year as it is no longer ueeded.
Fundraising fund This is an amount
held in reserve to cover the costof additional
fundraising
activities which aim to diversify
the funding
sources ofCitizens Advice
Luton.
Restructuring fund This is an amount held in reserve to cover the costofpotential
re-structure
ofthe orgiuusation
in the event ofcuts to funding/income.
Building Fund This is a fund held for potential
dilapidations
at the charity's offices.
Fixed Asset fund This fund represents
the investment
in fixed assets.
Restricted funds
Face to Face The grant is received I'rom the Money Advice Service and is restricted to
provide face to face debt advice.
Big Lottery Help Tluough Crisis (HTC) The Help Through
Crisis is aproject, funded by the Big Lottery Fund, is
led by Citizens Advice Luton with Luton Food Bank and Luton Law
Centre as its main delivery partners.
Luton Borough Council Revenue,
Financial Assessment
and Customer
Services teams, together with Luton
Rights complete the partnership.
The
project
provides
awide
range
of
timely hardship
advice
and
support
to residents ofLuton who are
Ill crisis.
Energy Best Deal Extra Advice Project To help deliver clients advice on energy efficiency.
Help to Claim Scheme Help to Claim is a new dedicated service from Citizens Advice. Itprovides
free, independent
and confidential
information.
The project provides
setting up recruitment,
training
and equipment
and other direct cost
incurred
with delivering
this service, This project will assist with the setup
ofthe universal
support: Help to Claim services which support and guide
through
the initial application ofUniversal
Credit claim, through
to your
first payment.
Beds and Luton Conununity Foundation Grant funding
from BLCFwho administer
London Luton Airport Limited's
(BLCF) Community
Investment
Fund.
The grant was awarded
to the Luton
Access IAG collaboratiou
for which CAL is the lead organisation
working
with our partner organisations
Luton Irish Forum, Luton Law Centre and
Luton Rights.
CAL receives the full grant payment
and distributes
the
grant payment
to the partner organisations.
The grant allows CAL to
deliver its frontline
general advice service to the citizens ofLuton worlcing
with our partners
to provide
clients with a seamless advice journey.
Home Office EU Settlement
Scheme grant funding
to deliver practical support to
vulnerable
EU, EEA and Swiss citizens to help make their EU Settlement
Scheme application.
This fund is delivered
in partnership
with Luton Law
Centre (our partner in the Luton Access project).