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

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Trustees				M Neale Chair
				H A Rashid Vice	Chair
				P Sutton Treasurer
				K Dale
				A BMckenzie
				N A Nicholls
				D Olney
				U Ali (appointed	8/5/22)
				F Begum (appointed			13/8/22)
				G Daswani (appointed			2/7/22)
				T Khan (resigned	21/6/22)
				P Blanking (resigned			11/5/23)
Registered	office			15 New Bedford	Road
				Luton
				Bedfordshire
				LU1 1SA
Registered	company		number	03466059 (England		and		Wales)
Registered	charity	number		1068411
Auditors				Menzies LLP
				Chartered Accountants				and Statutory	Auditors
				Richmond House
				Walkern Road
				Stevenage
				Hertfordshire
				SG13QP
Key management		personnel		SSimeon (Chief	Executive)
				jJenkins (Head ofQuality &Advice)
				LScanlan (Head	ofDebt			and Personnel)
Bankers				National Westminster			Bank
				31George Street
				Luton
				LU1 2YN
				United Trust Bank Limited
				One Ropemaker	Street
				London
				EC2Y 9AW

						2023	2022
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	f	f	f	f
INCOME AND ENDOWMENTS		FROM
Charitable activities			3	40,100	552,745	592,845	977,653
Investment income			4	3,544		3,544	2,232
Other income				39,212		39,212	22,416
Total				82,856	552,745	635,601	1,002,301
EXPENDITURE ON
Charitable activities
Support costs				31,653	138,505	170,158	181,851
Grants to service partners				24,215	31,067	55,282	185,027
Direct costs				4,064	423,958	428,022	632,883
Total				59,932	593,530	653,462	999,761
NET INCOME/(EXPENDITURE)				22,924	(40,785)	(17,861)	2,540
RECONCILIATION OF FUNDS
Total funds brought	forward			528,487	90,158	618,645	616,105
TOTAL FUNDS CARRIED FORWARD				661.411	46,576	600,784	618,645

ACTIVITIES
						2023	2022
						E	E
Net (expenditure)/income			for the reporting	period (as per the
Statement offinancial activities)						(17,861)	2,540
Adjustments for:
Depreciation charges							2,308
Interest received						(3,544)	(2,232)
Decrease in debtors						1,421	13,655
(Decrease)/increase	in creditors					(42,144)	41,646
Net cash (used in)/provided			by operations			(62,128)	57,917
ANALYSIS OF CHANGES		IN	NET FUNDS
					At 1.4.22	Cash flow	At 31.3.23
					f	E	E
Net cash
Cash at bank and in hand					655,353	(58,584)	596,769
					655,353	(58,584)	596,769
Total					655,353	(58,584)	596,769

				Support
				costs
				f
Support costs				170,158
Support costs, included		in the above, are as follows:
			2023	2022
			Support	Total
			costs	activities
			f	E
Rent			66,769	54,839
Premises expenses			43,142	43,494
Staff expenses			6,650	7,449
Communications			7,992	10,105
Printing			5,342	7,014
Auditor's fees			5,500	5,500
Legal and professional			5,693	3,647
Other administration			5,319	2,577
Other support	costs		23,139	44,191
Bank charges			612	727
Depreciation	oftangible	fixed assets		2,308
			170,158	181,851

			2023	2022
			E	E
Depreciation -owned		assets		2,308
Other operating leases			66,769	54,839
Auditors	remuneration		5,500	5,500
Auditors	remuneration	- non audit fees	1.333
Pension	costs		22,715	29,205

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
			E	E	f
INCOME AND ENDOWMENTS		FROM
Charitable activities			10,343	967,310	977,653
Investment income			2,232		2 232
Otherincome			22,416		22,416
Total			34,991	967,310	1,002,301
EXPENDITURE ON
Charitable activities
Support costs			22,632	159,219	181,851
Grants to service partners				185,027	185,027
Direct costs			6,398	626,485	632,883
Total			29,030	970,731	999,761
NET INCOME/(EXPENDITURE)			5,961	(3,421)	2,540
RECONCILIATION OF FUNDS
Total funds brought	forward		522,526	93,579	616,105
TOTAL FUNDS CARRIED FORWARD			528,487	90,158	618,645

						2023	2022
						E	E
Within one year						44,000	44,000
Between one and five		years				106,333	150,333
						150,333	194,333
MOVEMENT IN FUNDS
						Net
						movement	At
					At 1.4.22	in funds	31.3.23
					E	E	E
Unrestricted funds
General fund					458,487	(122,076)	336,411
Fundraising Designated			Fund		30,000	20,000	50,000
Restructuring Designated			Fund		30,000		30,000
Building Designated	Fund				10,000	125,000	135,000
					528,487	22,924	551,411
Restricted funds
Money Advice Service		—Face		to Face	39,211	(11,396)	27,815
The Big Lottery Fund	-	HTC			1,718	(1,718)
Citizens Advice —Help to			Claim scheme		8,521	(8,521)
National Lottery Community				Fund	799	(799)
National Citizens Advice					5,234	(5,234)
Energy Redress					34,675	(34,675)
The Steel Charitable	Trust					17,358	17,358
Energy Advice Programme						4,200	4,200
					90,158	(40,785)	49,373
TOTAL FUNDS					618,645	(17,861)	600,784

				Net
				movement	At
			At 1.4.21	in funds	31.3.22
			E	f	f
Unrestricted funds
General fund			450,218	8,269	458,487
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		2,308	(2,308)
			522,526	5,961	528,487
Restricted funds
Money Advice Service -	Face	to Face	38,530	681	39,211
The Big Lottery Fund - HTC			7,532	(5,814)	1,718
Citizens Advice- Help to	Claim scheme		5,429	3,092	8,521
EU Settled Status			4,437	(4,437)
National Lottery Community		Fund	20,001	(19,202)	799
Beds and Luton Community		Foundation	12,416	(12,416)
National Citizens Advice			5,234		5,234
Energy Redress				34,675	34,675
			93,579	(3,421)	90,158
TOTAL FUNDS			616,105	2,540	618,645

PURPOSES OF DESIGNATED	PURPOSES OF DESIGNATED	PURPOSES OF DESIGNATED	FUNDS
Fund			Purpose
Unrestricted		funds
Fundraising	fund		This is an amount held in reserve to cover the cost ofadditional
			fundraising activities which aim to diversify the funding sources of
			Citizens Advice Luton.
Restructuring		fund	This is an amount held in reserve to cover the cost ofpotential
			re-structure ofthe organisation 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
Faceto Face			The grant is received from the Money Advice Service and is restricted to
			provide face toface debt advice.
Big Lottery Help Through			The Help Through Crisis is a project, funded by the Big Lottery Fund, is
Crisis (HTC)			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 a wide range oftimely
			hardship advice and support to residents of Luton who are in crisis.
Energy Best	Deal Extra Advice		To help deliver clients advice on energy efficiency.
Project
Help to Claim		Scheme	Help to Claim is a new dedicated service from Citizens Advice. It provides
			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 of Universal Credit claim, through to
			your first payment.
Beds and Luton Community			Grant funding from BLCFwho administer London Luton Airport Limited's
Foundations		(BLCF)	Community Investment Fund. The grant was awarded to the Luton
			Access IAG collaboration for which CAL isthe lead organisation working
			with our partner organisations Luton Irish Forum Luton Law Centre and
			Luton Rights. At the start ofthe year, CAL received the full grant
			payment and distributed the grant payment to partner organisations.
			During the year, this was changed sothat all partner organisations
			directly received the grant payment. The grant allows CALto deliver its
			frontline general advice service tothe citizens ofLuton w'orking with our
			partners to provide clients with a seamless advice journey.