Citizens Advice Bournemouth Christchurch and Poole
Financial Statements
Year Ended 31 March 2022
Charity registration number.. 1074727
Company registration number.. 03537836

Citizens Advice Bournemouth, Christchurch and Poole
Report and accounts
Year Ended 31 March 2022
Contents
Page
Charity Reference and Administrative Details
Trustees, Annual Report Ilncluding Directors, Report)
Independent Auditor's Report
Statement of Financial Activities Ilncluding Income and Expenditure Account)
Balance Sheet
4-11
12-15
16
17
Statement of Cash Flows
18
Notes lo the Financial Statements
19-32

Citizens Advice Bournemouth, Christchurch and Poole
Charity Reference and Administrative Details
Year Ended 31 March 2022
Charity registration number
1074727
Company rggistration number
03537836
Trustee$
Anne Joseph - Chair
Jane Burrows - Vice Chair
David Sargent
Marianne Abley (resigned 1 March 2022)
Matthew Moore
Dr Rodney Cooper Iresigned 30 May 20221
Andrew Karno
Graham Colls lappoinled 16 September 20211
Chika Udezue (appointed 24 February 2022)
Keith Baggelle {resigned 8 May 20211
Company secretary
David Sargent
Soniof Management Team
Zoe Bradley {Chief executive officer)
Tom Lund
Dan Slannard
Reglstered office
The Civic Cenlre, Town Hall
Bourne Avenue
Bournemouth
BH2 6DX
Statutory Auditors
Schofields
Chartered Accounlanls 2nd Sl8tulory Auditors
5th Floor, Waverley House
115-119 Holdenhurst Road
Bournemouth
BH8 8DY
Bankers
Lloyds Bank Pl¢
45 Old Christchurch Road
Bournemouth
BH1 1ED

Trustees, Annual Report (Including Directors, Report)
The Trustee Directors present their report and the audited financial slaternents of the Charity for the period
1 StApril 202110 31$1 March 2022 which are also prepared to meet the Directors report and accounts for
Companies Act purposes. The Trustees have adopted the provision5 of the Statement of Recommended
Practice ISORPI "Accounting and Reporting by Charities. in preparing the annual report and financial
slalements of the Charity.
Governance and Management
Citizens Advice Bournemoulh, Christchurch and Poole is a registered Charity and company limited by
guarantee. 11 is governed by ils Memorandum and Articles of Association. A Trustee Board, as conslituled
in accordance with the provisions sel out in the Articles of Association, is responsible for the overall
governanceof the company. The Trustee Board is responsible for appointing certain of its merribers lo act
in an individualcapacily, as ils represenlalives, either as directors of the company or as cornpany
secretary, in accordance with the requirements of the Companies Acts. As a registered Charity, the
company is also required by the Charity Commissioners lo appoint named individuals lo act in a formal
capacity as Iruslees of the Charity, wilhduties and responsibilities as sel out in Charity law and
regulations.
The maximum number of Iruslees is frfteen, and the minimum is three. Trustees are either annual general
meeting, nominated by member organisations or co-opted by the Trustee Board, providing Ihatthe total of
co-opted and nominated trustees does not exceed one third of the total number of Iruslees. All elected
trustees musl retire from office al the third annual general meeting following the annual general meeting
al which they were elected bul may be re*lected. All nominated or co-opted Iruslees musl retire fromoffice
al the third annual general meeting following the ordinary meeting of the Trustee Board at which they
were apF)oinled bul may be Te*lecled.
The Trustee Board determines the pay and remuneration of key management personnel and staff based
on the pay for roles in comparable organisalions, the general rale of inflation and affordabilty. The Charity
promotes equal pay for work of equal value irrespective of gender or other personal factors.
Organisational Chart.. Jan. 2022
Ic&fw4
JIni￿v￿*
T￿Le
A¢hKeSr%>iLWi
Trustee Recruilmenl and Trainin
Trustees are recruited from member organisations andlor for the specific skills that they c8n bring to the
Charity. There is a Irustee induction process and new trustees visit Citizens Advice Bournemoulh,
Chri51church and Poole enabling them lo engage in and fully understand the operational workings of the
Charity. New trustees undertake relevant training in relation to the Citizens Advice Boumemoulh, Chrisl¢hur¢h
and Poole affairs, operations and duties of a trustee. Included in the ongoin9 training programs, are visits to the
offices ensuring they engage regularfy with the project and core delivery teams.

Trustees, Annual Report (Including Directors, Report)
Princi
al risks and uncertainties
The Trustee Board actively review on a regular basislhe risks lo which the Charity is exposed.The major
risks are strategic, compliance, financial, operational and markevenvironmenlal, A Risk Register for the
Charity has been agreed by the Board,. this defines the risks lo the organisalion, their likelihood, Iheir effect
and miligalion plans. The Trustees are satisfied that systems have been established lo enable regular
reports lo be prOdU￿d so that they can monitor such risks and, where necessary, steps can be taken to
milioate exposure Iherelo.
The principal risk is the uncertainly of future funding. The management team continue lo look for new
fundingslreams and opportunities lo collaborate with others lo develop new projects. Ongoing funding
applications are monitored closely by the Trustees together with the accompanying staff levels so as lo
maintain sufficienlreserves to meet the obligations of the organisation in the event that no future funding
is secured. Further monitoring of cashflow against budgets is undertaken lo ensure that there is adequate
cash flow lo meet daylo day running costs.
Another big risk is the loss of staffing within the key roles of the Charity. To mitigate this risk. roles and skills
are shared within the team and staff developmenvtraining provided lo develop the team's skills. Where we
have found shortages, this has been addressed by vacancies being filled internally or via the assistanceof
volunteers.
Covid-19 Im
act
The longer-tefm impact of the pandemic on the economy will undoubtedly place further strains on
Government and Local Council funding. The Charity SOLJghl and obtained funding during the year lo
increase capacity and decisive management action was taken lo ensure that staff and volunteers were able
towork safely from home in a timely manner lo facilitate continuation of servi￿$ via telephone, email and
webchal, with minirnal éisruplion.
Public Benefit
The Trustees have referred lo the guidance contained in the Charity Commission's general guidance on
public benefit when reviewing the Charity's aims and objectives and in planning ils fLJlure activities. They
do not consider that the Charity's activities include any potential detriment or harm or convey any significant
incidental private benèfit.
Affiliations
Citizens Advice Bournemouth Christchurch and Poole 15 a fflember of The National Association of
CilizensAdvice and is required to comply with the regulations provided by this umbrella organisation.
Fundraisin
activities
The Charity has no significant fundraising activities and costs in the year. During the year under review,
the Charity did not re￿1ve any complaints about the fundraising activities it carried out. 11 is the Trustees,
policy that all service users as well as members of the public are protected from unreasonable intrusion
into their privacy or unacceptable approaches in procuring funds. The Charity does not use professional
fundraising enlilies.
Objectives and Activities
Ob'eclives
The objectives of the Charity are to promote any charitable purpose for the benefit of the community
mainly, bulnol exclusively, in the area covered by the Unitary Council of Bournemoulh, Christchurch and
Poole or any successor body lo them, by the advancement of education, the protection and preservation
of health, and the relief of poverty, sickness anij distress. In setting objectives and planning activities the
trustees have given careful consideration to the Charty Commission's public benefit gUidar￿e.
The principal charitable object of the company is lo establish and conduct a free, independent, confidenti81
d impartial service of advice, information and counsel for the benefit of the community and the general
public within mainly bul not exdusively the area covered by the Unitary Council of Bournemouth
Christchurch and Poole.

Trustees, Annual Report (Including Directors, Report)
The Trustees achieve the above aims by following the National Citizens Advice guidelines through..
The negotiation and raising of funding agreements with the local council and various bodies.
The training and development of a diverse range of volunteers and staff ensuring
equalopportunities for all.
The management of financial operations annually against budget and3￿￿￿lan.
Activities
In addition to the provision of the core advice service, which is principally financed by service level
agreements with the Unitary Council of Bournemoulh, Christchurch and Poole Borough, all of which
helps the Charity meet ils overall aims of providing the advice for the problems people face, the company
also operated the below specific material projects and services during the year under review. All these
addilional operations assisted Citizens Advice Bournemoulh, Christchurch and Poole lo rise lo the
challenge of meeting continuing increased demand in the economic environment.
NB.. The service level agreement for the core advice seTvice we have with BCP Council is a recognition
fromlhem of the overall contribution and subsequent positive impact our organisalion has had on the lives
of those people who have used our services.
Water Guru - Funded by Wessex Water & South West Water
Support for clients who are in financial hardship access social larrffs, reduced rates and grants form both
Wessex Water and South West Water.
South West Spgcialist Debt Advlce ProSect- Sub-grant agreement with national Citizens Advlce-
Funded by the Department for Work and Pensions
Support and guidance for Bournemouth, Christchurch and Poole residents facing financial drfficulty with
ebl, insolvency, write offs or negotiations.
Pension Wise - Sub-grant agreement with national Citizens Advice via Citizens Advice Plymouth -
Funded by the Department for Work and Pensions
Free pension guidance for people across Dorset aged 50 and over who have a defined contribution
pension.
EDAS Outrea¢h Advico Project- Funded by EDAS, a local support service for adults and young
people affeeted by alcohol, illicit subslances. and over-thtrcounter or prescribed medication
misuse andlor experiencing mental distres5.
Support for Poole EDAS IEssenlial Drug and Alcohol Services} clients who require advice and guidance
on a range of enquiry areas including housing, benefits and debt. Funding for this project ended in
October 2021, due lo funding conslrainls.
Let's Talk Money- Funded by J.P. Morgan Chase Foundation
Tailored advice and guided solutions for BCP residents to improve financial resilience. money
management skills and general wellbeing.
Macmillan Speclallst Benefit Senrfice- Funded by Macmillan Cancer Support
Holistic advice service, particularly involving benefits, for those affected by cancer who live, work or
receive Irealmenl in Bournemouth or Poole.
Cherry Troe Nursery Outrgach- Funded by Cherry Troe Nursèry, a sheltgrod work project ba$gd
on hortlculture that provides meaningful work In a supportlve envlronment. aiming to restore well-
being to people with menlal illness.
Holistic advice service, particularly involving benefits and disability rights, for volunteers with complex
needs working al the nursery.
St Ann's Speclallst Beneflt ServiG¢- Funded by BCP Councll
Support for patients of Si Ann's Hospital, a facility for those with acute mental illness, who require
specialist benefit advice and guidance.

Trustees, Annual Report (Including Directors, Report)
Justice Advi¢8 and Litigant in Person Project - Sub-grant agreement with Citizens advice Central
Dorset- Funded by the Access to Justlce Foundation
Litigant in person family casework support for people who may already be engaged in leg81 proceedings
or have issues that could lead to legal proceedings. Based in Bournemouth Crown and County Court, the
Family Caseworker cannot represent clients at court bul can act as a Mackenzie friend.
Flnanclal Wellbeing se￿ICe- Funded by BCP Council and YMCA Bournemouth
Financial wellbeing advice and support for single adults or couples who present as homeless or al risk of
homelessness and have a local connection lo Bournemoulh, Christchurch and Poole.
Census Support Serrficg- Fundgd by Good Things Foundation
Digital access support for BCP residents struggling lo complelelaccess the 2021 online cenSLts spanning
a 9 week period from the beginning of March 2021 to early May 2021 inclusive.
Help to Claim - Sub%rant agreement with national Citizens Advl¢e- Funded by the Department
for Work and Penslons
A nationally funded project in partnership with the DWP that supports people in the inilial stages of their
Universal Credit claim. Funding for this work ended on the 31 sl March 2022.
Digital Devices- Funded by Good Things Foundation
Support for working-aged adults in BCP. on a low income lo receive a digital device, conneclivily, and
digital skills support.
EU SettlBment Scheme IEUSSI - Funded by the Home Offlce
Support service assisting those wishing lo apply lo the EU Settlement Scheme Isellled and pre-settled
slalusl. The deadline for most people to apply to the EU Selllement Scheme was 30 June 2021 however
late applications may be processed subject lo eligibility criteria's or for those who already have pre-settled
status, and you are applying for settled status.
Specialist Benefit Support - Funded by Macmillan Caring Locally based at Christchurch Hospital
Specialist benefits advice and guidance lo Christchurch Hospital patients, ensuring those who have
cancer or relatives of those affected are receiving lo what they are enlilled.
Specialist Debt and Complex Benefits Advice- Funded by Soverelgn Houslng Assoclatlon
Debt and complex benefit advice lo tenants who are struggling lo maintain their tenancy due lo
unmanageable debt.
R3 Welfare- Funded by BCP Councll through the Addltlonal Restrictions Grant Strgam 3 R3 Grant
Scheme
Collaborative project, delivered on behalf of BCP'S R3 Welfare Group lo support and develop access to
opportunities that promote increased economic growth across the BPC Conurbation by raising awareness
of activities lo support unemployed. underemployed and employed residents with skills developmenl and
access to specialist services. Funding ended March 2022.
R3 Walfare 8ounceback- Funded by BCP Councll through the Additional Restrictions Grant
Strèam 3 Bounceback Challenge Fund Grant Scheme
Financial guidance and support for self-employed, micro and SME businesses operating in BCP affected
by the Coronavirus pandemic through a project tilleé Let's Talk Business. Funding ended March 2022.
Covid Local Support (Summer Supportl- Funded by BCP Council
Support service for low income residents of BCP requiring support lo access grants lo enable affordability
of energylulililies, essential clothing andlor a¢¢ess lo food. Funding covered the period May 202110
Seplember 2021.
Covid Local Support (Self Isolation)- Funded by BCP Councll
Capacity support for BCP residents impacted by Covid andlor associated 5elf-isolation requirements.
Funding covered the period October 2021 to March 2022.
CityFibre- Funded by CltyFlbre
Fvnding was received from CityFibre towards the development of the Lets Talk Money App.

Trustees, Annual Report (Including Directors, Report)
Energy Redress- Funded by Citizens Advice East Dorset and Purbeck
The funding covered FFP hosting fees. The project funding shall continue until August 2022.
Smart Meters- Funded by Natlonal Engrgy Action
The project aims lo help build awareness and confidence of smart meters, Enabling people within the
target group lo understand how smart meters can benefit them in managing their energy bills. The project
ran from June 202110 December 2021.
Financial Reslllence Single Point of Contact
Delivery of a campaign project lo raise awareness of financial support during the coronavirus pandemic.
Funding enabled the provision of a single point of contact helpline and contribution lo the development of a
web app under the campaign brand of Let's Talk Money.
Urban Advlce Van- Funded by BCP Councll
Funded by BCP Council lo provide an outreach service with effect from 1 September 2021.
Street Support
Remaining funds held in respect of connecting people and organisalions locally, to end homelessness in
Boumemoulh, Christchurch and Poole.
Household Support Fund (Winter Supportl- Funded by BCP Councll
Support service for low income residents of BCP requiring support lo access grants lo enable affordability
of energylulililies, essential clothing andlor access lo food. Funding covered the period November 2021
to March 2022.
Grant Maklng PoliGy
During 2021122 Citizens Advice Bournemouth Christchurch and Poole had a key role in..
1. the distribution lo the residents within the BCP conurbation for the management and delivery of
vouchers lo individuals through Winter Warmth, Summer Support and Household Support fund in
partnership with BCP Council.
identifying key recipients and adhering to laid down criteria for eligibility and auditing purposes from
BCP Council
3. providing support and advice enabling inéividuals lo receive support vouchers and understand the
terms and conditions of their support.
Achievements and perforniance
During the year ended 31 March 2022, we helped 12,322 people, including 1,061 quick client contscts
and dealt with 31,665 different issues. 4 in 5 clients supported said we helped them find a way
forward. Our work supported our clients lo gain an extra £2,036,155 of income and the direct value of
debt written off for clients lolalled £316,255. Using a Treasury-approved model, the estimated overall
financial value of our work for the people we helped in 202112022 lolalled £10,837,954 and our
eslimaled overall financial value lo the public, Ihrou9h our advice and volunteering services lotalled
£28,588,649.
Due to the ongoing coronavirus pandemic, restrictions during the 202112022 year continued to affect
how clients accessed our services. During the year, the majority of our a￿1VitieS continued lo be
conducted by lelephone157 /01. Activities conducted digitally via email, Webchal and video calling
accounted for 320/0 of our work and activities conducted by letter accounted for 30/0 of all our advice
aclivilies. In-person advice began lo increase signrficanlly from September 2021, as restrictions began
to ease, and accounted for 801ty of our work thro*Jghoul the year.
Delivery of our services throughout the year was supported by 105 dedicated volunteers {including
Trustees), lolalling an eslimaled public value of volunteering 81 £510,719.

Trustees, Annual Report (Including Directors, Report)
The following table highlights the percentage of issues presented by clients during the year, reflecting the
work undertaken in comparison lo the previous two years.
2021-2022
24.00 /.
2020-2021
2019-2020
Financial services & capability
Charitable support &
foodbanks
Benefils & tax credits
Benefits Universal Credit
Housing
Debt
Immigration & asylum
Relationships & family
Legal
Employment
Consumer goods & services
Tax
Utilities & communications
Travel & transport
GVA & hate Crime
Health & community care
Other
Education
7.20°
14.00%
14.00 /0
21.60/.
6.100
5.200
4.40%
8.10.10
10.90%
5.70/0
4.70%
4.40 1.
4.10/0
3.800/0
1.800/0
2.50/0
6.700
2.10%
1.80%
4.300/0
7.50°
3.90 /0
1.40/.
0.70/.
0.60/0
0.50°/0
0.600
0.900
0.70°
1.00%
0.20/0
0.400/0
0.200/0
The senior management team and trustees continue lo monitor client enquiries and areas of work to
ensure resources are appropriately allocated. In addition, client feedback continues lo be sought which
provides information about melhodg of eontsct, wailing times and levels of satisfaction in relation lo the
advice offered.
Volunteers
Operational activities are supported lo a signrfieant extent by a leam of unpaid volunteers, either acting
aslrained advisers or providing additional clerical and adminislralive support. Without the assistsnce of
suchvolunleers, it would not be possible for us to provide the range of services currently made
available lo clients. The Trustee Directors once again wish to express their appreciation of the
invaluable contribution made by the volunteers during the year under review.
Plans for future
eriods
We will continue lo provide our free, independent and impartial general advice service and will look for
newways lo provide more in depth support lo those with more complex problems.
Financial review
The financial slalemenls of the company for the year ended 31 March 2022 are as sel out on
page8 16 to 32. The financial slalemenls are presented in accordance with the Companies Act
2006 and Accounting and Reporting by Charities Slalemenl of Recommended Practice applicable
lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK andlreland IFRS1021 issued in October 2019.
Total income for the year ended 31 March 2022 was £1,793,00212021.' £1,456,765) and total
expenditure was £1,704,444 {2021.. £1,241,597) resulting in a surplus for the year of £88,55812021.'
£215,168). Total Charity funds on 31 March 2022 were £369,89012021: £281,332). The level of free
reserves held in General funds stood at £24,93712021.. £nil) as of 31 March 2022. The level of free
reserves held in the Designated Core Continuity Fund. excluding fixed assets of £3,363 stood al
£296,63712021= £216,632) as of 31 March 2022. Restricted funds lolalled £44.953 {2021'. £55.149) as at

Trustees, Annual Report (Including Directors, Report)
31 March 2022.
Reserves Poli
The Trustees review the reserves policy on an annual basis to ensure that the organisalion can operate
as a going concern and fulfil ils legal obligations. The balance carried forward on the General Fund
represents unrestricted funds that are freely available for the general objectives of the Charity. Designated
funds comprise unreslricled funds that have been sel aside by the Trustees for a particular purpose. The
designated Core Conlinuily Fund has been set by the Trustees al a level equivalent lo 3 months, normal
operating expenditure which would enable the closure costs of the Charity lo be met. Reslricled funds are
funds which are lo be used in accordance with specific reslriclions imposed by donors or which have
been raised by the ChaTily for a particular purpose.
Investments Poli
The Charity does not invest its funds. Cash funds held by the Charity that exceed ils immediate
requirements to finance its charitable activities are held in savings accounts with Lloyds Bank plc,
Teachers Building Society, Bath Building Society, Cambridge and Counties Bank and Redwood Bank.
Research and Cam
ai
n5
Conducting research and undertaking campaigns is essential for the ongoing improvement of services
that benefit the lives of Bournemoulh, Christchurch and Poole residents. Our advisors he5p clients with
the problems that they face al lime critical points. Conducting research and engaging in campaign
activities allows us lo lake this one slep further. Using the evidence collected, trends can be recognised
that allows us lo tackle clients, problems al the root cause and work in a way that is prevenlalive. This is
beneficial in terms of our own lime and resources, bul also allows us to make the conurbation of
Bournemouth, Christchurch and Poole a fairer and more inclusive community. A strong and established
research and campaign strategy can therefore improve lives.
The Trustee Board has a Iruslee with responsibility for research and Campaigns, whose task il is lo raise the
level and impact of the work undertaken by Citizens Advice Bournemouth Christchurch and Poole and
maintain Trustee Board input into this important aspect of our work. In 202112022 our research and
campaign work continued lo be predominantly influenced by the associated factors of the coronavirus
pandemic bul also recognised emerging issues related lo increasing cost of living expenses such as the
afiordabilily of energy, and the increasing costs related lo affordable food access.
During the year, the predominant issues presented by clients were related lo financial insecurity including
access lo charitable grants and access lo food alongside support with access lo benefits. Throughout the
year a number of research and campaign activities were undertaken lo highlight the struggles faced by
residents of Bournemouth. Christchurch and Poole.
Trustees. responsibilities
The trustees (who are also directors of Ihe charitable company for the purposes of company lawl are
responsible for preparing the Trustees, Annual Report and the financial slalemenls in accordance with
applicable law and United Kingdom Accounting Standards (UK Generally Accepled Accounting Practice).
Company law requires the trustees to prepare financial slalemenls for each financial yeaf. Under ¢ornpany
law the trustees musl not approve the financial slalemenls unless they are satisfied that Ihey give a true and
fair view of the stale of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, of the charitable company for that period. In preparing
these financial slalemenls. the Iruslees are required lo..
select suitable accounting policies and apply them consislenlly.
observe the methods and principles in the Charities SORP Islalemenl of Recommended Practice)
2019 IFRS1021.
make judgements and estimates that are reasonable and prudent.
sl8le whether applicable UK Accounting Slèndards have been followed, SLJbjecl lo any
material departures disclosed in the financial slatemenls.
prepare the financial slalements on the going concern basis unless il is inappropriate lo
presume that the charitable company will continue in operation.
10

Trustees, Annual Report (Including Directors, Report)
The Iruslees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy al any time the financial position of the charitable company and enable them lo ensure that Ihe
financial slalemenls comply with the Companies Act 2006. They are also responsib5e for safeguarding the
assets of the charitable company and hence taking reasonable steps for the prevention and detection of
fraud and other irregularities.
As far as the Iruslees are aware..
there is no relevant audit information of which the charitable company's auditor is unaware.
and the Iruslees have taken all steps that they ought lo have taken lo make themselves aware of
any relevant audit information and to establish that the auditor is aware of that information.
This report has been prepared in accordance with the special provisions of Parl 15 of the Companies Act
2006 relating lo small companies.
Signed on behalf of the board of Trustees..
Anne Joseph, Chair of Trustee Board
David Sargeril, Finance Director
Dated this
.d8y of.
. 2022..

Independent Auditor's Report to the Members of Citizens Advice
Bournemouth, Christchurch and Poole
Opinion
We have audited the financial statements of Cilizens Advice Bournemoulh, Christchurch and Poole Ilhe
'charilable company'l for the year ended 31 March 2022 which comprise the statement of financial aclivilies,
the balance sheet, the cash flow statement and notes lo the financial slalemenls, including significant
accounting policies. The financial reporting framework that has been applied in their preparatio￿ is
applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The
Financial Reporting Standard applicable in the UK and Reptjblic of Ireland Iuniled Kingdom Generally
Accepled Accounting Praclicel.
In our opinion the financial slalemenls..
give a true and fair view of the slate of the charitable company's affairs as al 31 March 2022, and of
ils incoming resources and application of resources, including ils income and expenditure, for the
year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance wf(h the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial slalemenls section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant lo our audit of the financial
slalemenls in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is SLJfficienl and appropri21e to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slalemenls, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the firiancial slalemenls is appropriate. Based on the work we have
performed, we have not idenlrfied any material uncertainties relating lo events or conditions that, individually
or collectively, may cast signrficanl doubt on the charitable company's ability to continue as a going
concern for a period of al least twelve months from when the financial slalemenls are aulhorised for issue.
Our responsibilities and the responsibilities of the Iruslees with respect lo going concern are described in the
relevant sections of this report.
Other Information
The other information comprises the information included in the Iruslees annual reFX)rt, other than the
financial slalemenls and our audilor's report Ihereon. The Iruslees are responsible for the other
information contained within the Trustees report. Our opinion on the financial statement5 does not cover the
other information and, except lo the exlenl otherwise explicitly slated in our report, we do not express any
form of assurance conclusion Ihereon. Our responsibility is lo read the other information and, in doing so,
consider whether the other information is materially inconsislenl with the financial statements or our
knowledge obtained during the audit or otherwise appears lo be materially misslaled. If we identify such
material inconsistencies or apparent material misslalemenls, we are required lo determine whether this
gives rise to a material misstalemenl in the financial slalemenls themselves. If, based on the work we have
performed. we conclude that there is a material misstatement of this other information, we are required lo
report that fact.
We have nothing lo report in this regard.
Oplnlons on other matters prescribed by the Companies Act 2006
Based on the Work undertaken in the course of the audit..
the information given in the Trustees, report (incorporating the Directors, report} for the financial year
for which the financial statements are prepared is consislenl with the financial slalements., and
the Directors, report has been prepared in accordan￿ with applicable legal requirements.
12

Independent Auditor's Report to the Members of Citizens Advice
Bournemouth, Christchurch and Poole
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and ils environment obtained in
the course of the audit, we have not identified material misslalemenls in the Directors, Report.
We have nothing to report in respect of the following mallers in relation lo which the Companies Act 2006
requires us lo report lo you rf, in our opinion..
adequate accounting recorés have not been kept, or returns adequate for our audit have not been
received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of Directors, remuneration specified by law are not made,. or
we have not received all the information and explanations we require for our audit or
the trustees were not enlilled lo prepare the financial statements in accordance with the small
companies, regime and lake advantage of the small companies, exemptions in preparing the
Directors. report and from the requirement lo prepare a strategic report.
Responsibilities of trustees
As explained more fully in the Iruslees. Tesponsibililies statement sel out on pages 10 and 11 the Iruslees
(who are also the directors of the charitable company for the purposes of company lawl are responsible for
the preparation of the financial statements and for being satisfied that they give a true and fair view, and for
such internal control as the Iruslees determine is necessary to enable the preparation of financial statements
that are free from material misslalemenl, whether due lo fraud or error.
In preparing the financial slalemenls, the Iruslees are responsible for assessing the charitable company's
ability lo continue as a going concern, disclosing, as applicable, matters related lo going concern and using
the 90ing concern basis of accounting unless the trustees either intend lo liquidate the charitable company
or lo cease operations, or have no realistic alternative bul lo do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are lo obtain reasonable assurance about whether the financial slalements as a whole are
free from material misslalemenl, whether due to fraud or error, and lo issue an auditor's report that includes
our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
conducted in accordance with ISAS IUKI will always detect a material misslatemenl when il exists.
Misstatements can arise from fraud or error and are considered material rf. individually or in the aggregate.
they Could reasonably be expected lo influence the economic decisions of users taken based on these
financial slalemenls.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, lo detect material misslalemenls in respect of
irregularities, including fraud. The extent lo which our procedures can delect irregularities, including fraud is
detailed below..
An understanding of the legal and regulatory framework the charitable company operates in was
obtained through discussions with the Trustees and other management in addition lo our general
sector experience. The most significant laws and regulations identified, being those that have a
direct effect on material amounts and disclosures in the financial stalemenls, are the Accounting and
Reporting by Charities.. Statement of Recommended Practice IFRS 1021 issued in October 2019,
FRS 102, Companies Act 2006, Charities Act 2011 and HM Revenue & Customs IHMRCI Tax
Legislation.
We also considered other laws and regulations that do not have a direct effect on the financial
slalemenls bul Complian￿ with which may be fundamentsl to the company's ability lo operate, or to
avoid material penalty. These included the requirements of the national citizens advice regulations,
employment law and the company's obligations under Coronavinjs legislation.
13

Independent Auditor's Report to the Members of Citizens Advice
Bournemouth, Christchurch and Poole
Audit procedures were performed by the engagement team lo..
obtain sufficient evidence regarding compliance. These procedures include making
enquiries lo Trustees and other management in addition lo the inspection of applicable
regulatory and legal correspondence. Financial stslemenl disclosures were reviewed and
lesled lo supporting documentation.,
identify and assess the design effectiveness of controls managemenl has pul in place lo
prevent and delecl fraud. The company's systems and controls were documented. and audit
procedures were designed lo test these controls.,
challenge the assumptions and judgments made by management in its significant
accounting estsmales and
idenlfy and lesl journal entries, in particular any jourrial entries posted with unusual account
ombinalions
assess the exlenl of compliance with the relevant laws and regulations
We have properfy planned and performed the audit in accordance with audrting standards and all
members of the engagement team have the appropriate competence and capabilities lo identify or
recognise non-compliance with laws and regulations. However, the inherenl nature of the audit, and
the limited procedures performed, means there is an unavoidable risk that some irregularities may
have gone undelecled. We are not responsible for preventing non-compliance and cannot be
expected lo detect non-compliance with all laws and regulations.
As part of an audit in accordance with ISAS {UKI, we exercise professional judgment and mainlain
professional sceplicism throughout the audit. We also".
Identify and assess the risks of material misstatement of the financi21 stalemenls, whether due lo
fraud or error, design and perform audit procedures responsive lo those risks, and obtain audit
evidence that is sufficient and appropriate lo provide a basis for our opinion. The risk of not
delecling a material misslalemenl resulting from fraud is higher than for one resulting from error. as
fraud may involve collusion, forgery, intentional omissions, misrepresenlalions, or the override of
internal control.
Obtain an understanding of internal control relevant lo the audit in order lo design audit procedures
that are appropriate in the circumstances, bul not for the purpose of expressing an opinion on the
effectiveness of the charitable company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
eslimales and related disclosures made by the Iruslees.
Conclude on the appropriateness of the ITuslee5' use of the going concern basis of accounting and.
based on the audit evidence obtained, whether a material uncertainty exists related lo events or
conditions that may cast signrficanl doubl on the charitable company's ability lo continue as a going
concern. If we conclLJde that a material uncertainly exists, we are required lo draw allenlion in our
auditor's report lo the related disclosures in the financial slalemenls or, rf such disclosures are
inadequate, lo modrfy our opinion. Our conclusions are based on the audit evidence obtained up lo
the date of our auditor's report. However, future events or conditions may cause the charitable
company to cease to continue as a going concern.
Evaluate the overall PTesentalion, structure and content of the financial slalemenls, ￿nClUdIng the
disclosures, and whether the financial slalements represent the underlying transactions and events
in a manner that achieves fair Presentation li.e. gives a true and fair view).
We communicate with those charged with governance regarding, among other matters, the planned scope
and timing of the audit and significant audtt findings, including any significant deficiencies in internal control
that we identify during our audit.
14

Independent Auditor's Report to the Members of Citizens Advice
Bournemouth, Christchurch and Poole
Use of our report
This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the
charitable company's members those mallers we are required lo slate lo them in an auditor's report and for
no other purpose. To the fyllesl exlenl permilled by law, we do not accept or assume responsibility lo
anyone other than the
rilable company and the charitable company s members as a body, for our audit
work, for this report,
for the opinions we have formed.
P J Schofi
dFCA
(Senior Statutory Auditor)
For and on l)e
Schofields Chartered
Accountants and Statutory Auditors
51h Floor
Waverley House
115-119 Holdenhursl Road
Bournemouth
BH8 8DY

Citizens Advice Bournemouth, Christchurch and Poole
Statement of Financial Activities (Including Income and Expenditure Account)
Year Endèd 31 March 2022
Slalement of Financial
Activities-
2022
2021
Unrestrkied (unds
General fU￿S
Desipnattsl
lunds
Re$tr¢ied fun&¥
Total
Total
Noio
Income and endowmgnts
from:
Donations and legacies
86,339
60
86,399
137.696
Charitable aelivities
346,249
1,359.527
1,705,776
1.318,650
Other trading activities
Investments
180
647
180
647
63
356
Total Income and
endowments
433,415
1,359.587
1,793,002
1,456,765
Expenditure on..
Charitable activities
6 (319,9601
11,384,484) 11,704,444)
11,241,597}
Total expendlture
1319,960}
11,384,484) (1,704,444)
11.241,597}
Net incomel {expenditure)
113,455
(24,897)
88,558
215,168
Transfar$ betwggn funds
{88,5181
73,817
14,701
Net movement Sn funds
24,937
73,817
{10,196}
88.558
215,168
Reconciliation of funds..
Total funds brought forward
226,183
55,149
281,332
66,164
Total funds carrled forward
24,937 300,000
44,953
369,890
281,332
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
Notes 1 10 27 form part of these financial slalemenls.
16

Citizens Advice Bournemouth, Christchurch and Poole
Balance Sheet
Year Ended 31 March 2022
2022
2021
No
Fixèd assets
Tangible assets
13
47,448
45,756
47,448
45,756
Current assets
Debtors
Cash at bank and in hand
14
55,241
571,957
78,848
353,949
627.198
432,797
Creditors: amounts falllng due within one year
16 1304,7561
1197,2211
Net current assets
322,442
235,576
Total assets less current liabilities
369,890
281,332
Net assets
369,890
281.332
Charity Funds
Reslricled funds
Unrestricted funds
Designated funds
19a
19b
19b
44,953
24,937
3(10,000
55,149
226,183
Total Charity funds
369,890
281,332
These financial statements have been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006.
The financial statements were approved and aulhorised for issue by the Board on
Signed on behalf of ltte board of Iruslees
Anne Joseph, Trustee
David Sargent, Trustee
Date..
Notes 1 10 27 form part of these financial statements.
Company registration number.. 03537836
17

Citizens Advice Bournemouth, Christchurch and Poole
Cash Flow Statement
Year Ended 31 March 2022
2022
2021
te
Cash flow from operating activities
21
281,064
254,702
Net cash flow from operating activities
281,064
254,702
Cash flow from investing actlvltles
Payments lo acquire tangible fixed assets
Interest received
113,703)
647
136,205}
356
Ngt cash flow from Investlng activities
113,056}
{35,849)
Cash flow from flnanclng actlvities
Bank loans Irepaidl I received
50,000
50,000
Net cash flow from finaneing adivitigs
150,000}
50,000
Net increase in cash and cash equivalents
218,008
268,853
Cash and cash equivalents at the beginning of the reporting
period
353.949
85,096
Cash and cash equivalents at end the end of the rgporting period
571,957
353,949
Cash and cash equivalents consists of-.
Cash al bank and in hand
Short term deposits
316,840
255,117
268,481
85,468
Total Cash and cash equivalents
571,957
353,949
Notes 110 27 form part of these financial stalemenls.
18

Citizens Advice Bournemouth, Christchurch and Poole
Noles to the Financial Slatements
Year Ended 31 March 2022
Summary of significant accounting policies
lal General information and basis of preparation
Citizens Advice Bournemouth, Christchurch and Poole is a prNale company limited by gu2ranlee in
England and Wales. In the event of the Charity being wound up, the liability in respect of the guaranlee
is limited lo £1 per member of the Charity. The address of the registered office is given in the Charity
information on page 3 of these financial slalements. The nature of the Charity's operations and principal
adivilies are sel out in the Trustees. Annual Report.
The Charity constilules a public benefit entity as defined by FRS 102, The financial statements have
been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland {FRS 1021, the Companies Act 2006
and UK Generally Accepted Accounting Practi￿.
The financial statements are prepared on a going concern basis under the historica5 cost convention.
modified lo include certain items al fair value. The financial statements are presented in sterling which
is the functional currency of the Charity.
The significant accounting policies applied in the preparation of these financial statements are sel out
below. These policies have been consislenlly applied lo all years presented unless otherwise slated.
{b) Funds
Unreslricled funds are available for use al the discretion of the trustees in furtherance of the general
objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been sel aside by the trustees for particular
purposes. The aim and use of each designated fund is sel out in the Trustees, Annual Report.
Restricted funds are funijs which are lo be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each reslricled fund
is sel out in the Trustees, Annual Report.
IG) Income r￿QgnItIon
Atl incoming resources are included in the Slalemenl of Financial Activities {SoFAI when the Charity is
legally entitled lo the income after any performance conditions have been mel. the amount can be
measured reliably and il is probable that the incoffle will be received.
For donations to be recognised the Charity will have been nolrfied of the amounts and the selllemenl
dale in writing. If there are conditions allached lo the donation and this requires a1evel of performance
before enlillement can be obtained, then income is deferred until those conditions are fully mel or the
fU￿lIment of those conditions is within the control of the Charity and il is probable that they will be fulfilled.
Donated facilities are recognised in income al their fair value when their economic benefit is probable, it
can be measured reliably and the Charity has control over the item. Fair value is determined on the basis
of the value of the gift lo the Charity. For example, the amount the Charity would be willing lo pay in the
open market for such facilities and setvices. A corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer lime in line with the SORP. Further detail
is given in the Trustees, Annual Report.
19

Citizens Advlce Bournemouth, Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2022
Ic} Income recognition {contSnued)
Income ffom government and other grants are recognised al fair value when the Charity has enlillemenl
afler any performance conditions have been met, il is probable that the income will be received and the
amount can be measured reliably. If entitlement is not mel, then these amounts are deferred.
{dl Expendlture recognltSon
All expenditure is accounted for on an accruals basis and has been classrfied under headings that
aggregate all costs related lo the category. Expenditure is recognised where there is 8 legal or
conslruclive obligation lo make payments to third parties, il is probable that the settlement will be
required, and the amount of the obligation can be measured Teliably.
Irrecoverable VAT is charged 88 an expense against the activity for which expenditure arose.
Grants payable lo third parties are within the charitable objectives. Where unconditional grants are
offered, this is accrued as soon as the recipient is nolrfied of the grant, as this gives rise lo a reasonable
expectation that the recipient will receive the grants. Where grants are conditional relating lo
performance then the grant is only accrued when any unfulfilled condrtions are outside of the control of
the Charity.
lel Support costs allocatlon
Support costs are those that assist the work of the Charity bul do not directly represent charitable
activities and include expenditure on governance, general adminislralion, finance, human resources,
and information technology. They are incurred directly in support of expenditure on the objects of the
Charity and include project management carried out Centrally. The support costs are apportioned
between activities on a basis consistent with the use of resources.
The analysis of these costs is sel out in note 7.
{fj Tangible fixed assgts
Tangible fixed assets costing more than £5,000 are capilalised at cost less accumulaled depreciation.
Cost includes costs directly allributable lo making the asset capable of operating as inlended.
Depreciation is provided on all tangible fixed assets, al rates calculated lo write off the cost. less
estimated residual value, of eech asset on a syslemalic basis over ils expected useful lrfe as follows..
Computer hardware and software
Fixtures and fillings
Motor vehicles
Assets under construction
Slraighl line over 4 years
Slraighl line over 5 years
Slraighl line over 5 years
No depreciation charge
Igl D8btor$ and creditors receivable I payable within ong year
Debtors and creditors with no slated interest rale and receivable or payable within one year are recorded
at transaction price. Any losses arising from impairment are recognised in expenditure.
Ihl Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short term
liquid investments with original malurilies of three months or less.
20

Citlzens Advice Bournemouth. Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2022
111 Flnanclal Instruments
The Charity only has financial assets and liabilities of a kind that qualrfy as basic financial instruments.
Basic financial instruments are initially recognised al transaction value and subsequently remeasured
at their sett5emenl value except for loans which are subsequently measured at the carying value plus
accrued interest less repayments. The financing charge lo expenditure is at a consistent rale using the
effective interest method.
Ul Leases
Rentals payable under operating leases are ch8rged lo the SOFA on a $traighl line basis over the period
of the lease.
Ikl Employee benefits
Other than those arising from the Covid-19 pandemic the cost of any untaken holiday enlitlemenl is not
recognised.
Termination benefits are recognised immediatdy as an expense when the Charity is demonstrably
commilled lo terminate the employment of an employee or to provide lerminalion benefits.
{1} Retirement benefits
The Charity operates a defined contribijlion scheme for the benefit of ils employees. Contributions are
expensed as they become payable.
{ml Tax
The Charity is an exempl Charity within the meaning of schedule 3 of the Charities Act 2011 and is
considered to pass the lesls sel out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore il meets
the definition of a charitable company for UK corporation lax purposes.
(n} Going eoneern
The financial statements have been prepared on a going concern basis as the Iruslees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected level
of income and expenditure foi 12 months from aulhorising these financial slatemenls. The budgeted
income and expenditure are sufficient with the level of reserves for the Charity to be able to continue as
a go￿ng concern.
{0) Judgements and key sources of estlmatlon uncertalnty
In preparing the financial slalemenls, the Iruslees are required lo make eslimales and assumptions
which affect repoTled income, expenses, assets and liabilities together with the disclosure of contingent
assets and liabilities. The eslimales and underlying assumptions are based on historical experience and
other factors that are considered lo be relevant. Actual results may drfter from these estimates. The
eslimales and underlying assumptions are reviewed on an ongoing basis.
In the view of the Trustees, there are no significant afeas of key judgement or eslimalion uncertainty
that are likely lo result in a material adjuslmenl in the next financial year.
21

Citizens Advice Bournemouth. Christchurch and Poole
Notes to the Flnanclal Statements
Yoar Ended 31 March 2022
Income from donations and legacies
2022
2021
Voluntary donations
1.399
3,405
Donated facilities
85,000
85,000
Government grants
49,291
86,399
137,696
Donated facil(ties comprise office accommodation proviéed by 8ournemoulh, Christchurch and Poole
Council
Income from donations and legacies totalled £86,39912021.' £137,696), of which £86,339 (2021..
£114,598) was attributable lo unreslricled funds and £6012021.. £23,098) was attributable to reslricle
funds.
Government grants comprise Coronavirus Job Retention Scheme furlough claims.
Income from charitabl8 activities
2022
2021
Grants- Core service delivery
346,249
327,897
Grants and contracts- Reslricled projects
1,359,527
990,753
1,705,776
1,318,650
Income from eharilable activities was £1,705,77612021.' £1,318,650}, of which £346,249 (2021..
£327,897) was allribulable lo unreslricled funds and £1,359,52712021.. £990,753> was attributable to
restricted funds.
Government grants included within income from charitable activities tolalled £1,062,703 {2021'.
£585,221)
Income from other tradlng activities
2022
2021
Other miscellaneous income
180
63
All miscellaneous income for the years ended 31 March 2022 and 31 March 2021 was L+nreslricted.
Income from investments
2022
2021
Interest- bank deposits
647
356
All income from investments for the years ended 31 March 2022 and 31 March 2021 was unrestricted.
22

**Citizens Advice Bournemouth, Christchurch and Poole** 

## **Notes to the Financial Statements** 

## **Year Ended 31 March 2022** 

## **6 Analysis of expenditure on charitable activities** 

|Charitable activities 2022<br>Core service delivery<br>Restricted projects<br>Charitable activities 2021<br>Core service delivery<br>Restricted projects|Activities undertaken<br>directly<br>Grant funding of<br>activities<br>Support costs<br>Total<br>2022<br>2022<br>2022<br>2022<br>£<br>£<br>£<br>£<br>164,327<br>-<br>155,633<br>319,960<br>823,849<br>310,000<br>250,635<br>1,384,484|
|---|---|
||988,176<br>310,000<br>406,268<br>1,704,444|
||Activities undertaken<br>directly<br>Grant funding of<br>activities<br>Support costs<br>Total<br>2021<br>2021<br>2021<br>2021<br>£<br>£<br>£<br>£<br>196,301<br>-<br>21,674<br>217,975<br>606,392<br>-<br>417,230<br>1,023,622|
||802,693<br>-<br>438,904<br>1,241,597|



Charitable activity costs totalled £1,704,444 (2021: £1,241,597) of which £319,960 (2021: £217,975) were attributable to unrestricted funds and £1,384,484 (2021: £1,023,622) were attributable to restricted funds. 

## **7 Allocation of support costs** 

Support costs representing expenditure on governance, general administration, finance, human resources and information technology have been allocated on the basis of time expended as follows: 

|Salaries<br>Staff and volunteer<br>Office<br>Premises<br>Governance<br>Other<br>Total|Core<br>service<br>delivery<br>Restricted<br>projects<br>Total<br>Core<br>service<br>delivery<br>Restricted<br>projects<br>Total<br>2022<br>2022<br>2022<br>2021<br>2021<br>2021<br>£<br>£<br>£<br>£<br>£<br>£<br>75,627<br>121,793<br>197,420<br>12,405<br>238,807<br>251,212<br>2,585<br>4,162<br>6,747<br>283<br>5,448<br>5,731<br>41,140<br>66,253<br>107,393<br>4,296<br>82,698<br>86,994<br>32,760<br>52,758<br>85,518<br>4,231<br>81,447<br>85,678<br>2,505<br>4,033<br>6,538<br>406<br>7,813<br>8,219<br>1,016<br>1,636<br>2,652<br>53<br>1,017<br>1,070|
|---|---|
||155,633<br>250,635<br>406,268<br>21,674<br>417,230<br>438,904|



23 



Citizens Advlce Bournemouth, Christchurch and Poole
Notos to the Financial Statements
Year Ended 31 March 2022
Grants paid
2022
2021
Reslricled projects..
Summer Support- grants paid lo individuals
Summer Support- grants paid lo institutions- Faithworks Wessex
Household Support- grants paid lo individuals
100,000
10,000
200,000
310,000
Governance costs
2022
2021
Trustee expenses
Fees payable lo the Charity's auditor for the audit ol the Charity's
annual accounts
Legal fees
Trustee meetings and other compliance
190
5,988
6,494
1,535
537
6,538
8,219
10 Ngt income I lexpendltur•} for the yèar
Nel income I lexpenditurel is slated after charging..
2022
2021
Depreciation of tangible fixed assets
Operating lease rentals
12,011
3,052
6,266
2,520
11 Trustegs. and key management personnel remuneration and expenses
The trustees neither Teceived nor waived any remuneration during the year12021'. £nil).
The senior rnanagemenl team {SMT} including the chief executive are regarded as the Charity's key
management personnel under FRS102. The lolal amount of employee benefits received by the SMT is
£144,65812021.. £148,632). Employee benefits comprise salaries, employer pension costs and
employer Nl costs.
The reimbursement of tru51ees' expenses was as follows..
2022
Number
2021
Number
2022
2021
Travel
IT
Training
180
10
190
12 Staff costs and ernployge benefits
The average monthly number of employees and full lime equivalent IFTE) during the year was as
follows..
2022
Number
2022
FTE
2021
Number
2021
FTE
Charitable activities
37
53
24

Citizens Advice Bournemouth, Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2022
12 Staff costs and employeg benefits (continued)
The total staff costs and employee benefits were as follows..
2022
2021
Wages and salaries
956,693
916,625
Social security
67,193
56,385
Defined contribution pension costs
20,240
18,508
Severance pay
5,297
1.044,126
996,815
The number of employees who received total employee benefits lexcluding employer Nl and employer
peTF5ion costs} of more than £60,000 is as follows..
2022
Number
2021
Number
£60,001 - £70,000
13 Tanglble flxed assets
Computer
equipment
Fixtures
Molof
and fillings vehicles
Assets under
construction
Total
Cost or valuation..
At 1 April 2021
35,220
22,061
36,205
93.486
Additions
Transfers
Al 31 March 2022
13,703
149,908
13.703
49,908
49,908
35,220
22,061
107,189
Depreciation..
Al 1 April 2021
30,714
17,016
47,730
Charge for the year
4,506
1,682
5,823
12,011
Al 31 March 2022
35,220
18,698
5,823
59,741
Nel book value..
At 31 March 2022
3,363
44,085
47,448
At 31 March 2021
4,506
5,045
36.205
45,756
25

Citizens Advice Bournemouth. Christchurch and Poole
Notos to the Financial Statements
YeaT Ended 31 March 2022
14 Debtors
2022
2021
Prepayments and accrLJed income
55,241
78,848
15 Funds recelved as agent
During the year the Charity received funds of £nil acting a5 agent in respect of Winter Warmth Support
Fund12021.' £155,000), of which £nil12021.. £155,000) was paid out lo the participating Citizens Advice
office. £nil12021.. £nill was held as agent al the reporting dale.
16 Credltors: amounts falling duè within one ygar
2022
2021
Bank loans and overdrafts
Other lax and social security
Pension creditor
Accruals
Payments received on account for programme related grants
50,000
16,996
3,458
66,459
60.308
15,519
3,545
27,715
257,977
304,756
197,221
Bank loans and overdrafts refflecl a Bounce Back Loan facility, accruing an interest rate of 2.5ty10 per
annum with the first twelve months interest and repayment free. The Boun￿ Back loan was repaié in
full on 17 May 2021.
Accruals include an estimate of the cost of holiday pay arising from the carrying forward of unlaken
holiday during the Covid-19 pandemic, amounting lo £18,34012021.. £36,826).
17 Leasas
Total future minimum lease payments under non-cancellable operating leases are as follows..
2022
2021
Not later than one year
Later than one and not later than five years
3,052
2,333
2,520
4,410
5,385
6,930
18 Deferred income
2022
2021
Al l April 2021
Additions I Ireleasedl during the year
60,308
197,669
78,684
(18,3761
Al 31 March 2022
257,977
60,308
Deferred income represents grants that have either been prepaid or are returnable lif performance
criteria is not achieved).
26

Citlzens Advice Bournemouth, Christchurch and Poole
Notès to the Financial Statements
Year Ended 31 March 2022
19 Fund reconclliation
{al Restricted funds
Opening
balance
2022
C105ing
balance
2022
Income
ExpenditUTe
Transfers
Chery Tree Nursery
Macmillan Care Locally
Sovereign Housing
Sl Ann's Benefits
EDAS
Financial wellbeing Poole
EUSS
10,034
7,818
12,000
15,150
2,275
42,838
129,937
99,839
77,343
106,911
92,037
25,379
20,485
38,031
110,0341
17,8181
114,3521
115,1501
12,2751
142,8381
1129,9371
199,8391
177,3431
1106,9111
192,0371
{25,3791
{20,4851
{47,1901
2,352
Pension Wise
Macmillan welfare
Help lo claim
MAPS
Walef Guru
Census project
Justice advice
JP Morgan Let's talk
moneylmoney Talks
Financial Resilience
City Fibre
Energy Redress
Summer Support
R3 Welfare
Smart Meters
Digital Access
Household Support Fund
Urban Advice van
Street support
9,159
98,781
2,000
2,640
5,499
180,878
81,760
24,702
13,250
270,000
198,7811
15.1901
12.6401
15.4991
1180,8781
{81,7601
{24,7021
{13,2501
1270,0001
110,1961
3,190
55,000
149
44,804
149
55,149
1,359,587
{1,384,4841
14,701
44,953
Fund descriptions
The Purpose of each fund is set out in the Trustees, Annual Report.
Fund transfers
All transfers to restricted funds represent transfers from unrestricted funds lo cover the def1cIIs arising
on the reslricled fund activities during the year.
27

Citizens Advice Bournemouth, Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2022
19 Fund reconclliatlon
(al Restrlcted funds {continued}
Opening Income
balance
2021
Expenditure
Transfers
Closing
balance
2021
Cherry Tree Nursery
Macmillan Care Locally
Sovereign Housing
Mary Magdalene
Sl Ann's Benefits
EDAS
Financial wellbeing Poole
Hate crimes
9,518
6,568
15,608
1,552
19,223
2,925
34,768
16,618
115,548
116,526
84,928
121,768
112,305
32,038
101.135
33,951
9,666
49,223
16,845
58.138
55.000
114,104)
{6,5681
118,7411
{4,8181
119,2231
{4,2351
144,5021
135,2861
1115,5481
1133,1691
190,0361
1121,7681
{112,3051
{32,0381
{101,1351
{33,9511
19,666)
{49,2231
(19,1681
{58,138)
4,586
3,133
3,266
1,310
9,734
18,668
EUSS
Pension Wise
Macmi118n welfare
Help to claim
MAPS
Water Guru
JP Morgan Money Talks
Financial Resilience
BEIS
Covid 19
Justice advice
Winter Warmth Support Fund
Urban Advice van
Street support
Restricted capital equipment
16,643
5,108
2,323
55,000
149
149
{41
153
1,013,851
{1,023,622)
64.767
55,149
(bl Unrestrictgd funds
Opening
balance
2022
Closing
balance
2022
Income
Expenditure
Transfers
General funds
Designated Core Conlinuily Fund
Designated Capital equipment
433,415
1319,9601 188,5181
73.824
171
24.937
300.000
226,176
226,183 433,415
1319,9601 114,7011
324,937
28

**Citizens Advice Bournemouth, Christchurch and Poole** 

## **Notes to the Financial Statements** 

## **Year Ended 31 March 2022** 

## **19 Fund reconciliation** 

## **(b) Unrestricted funds (continued)** 

|General funds<br>Designated Core Continuity Fund<br>Designated Capital equipment|Opening<br>balance<br>2021<br>Income<br>Expenditure<br>Transfers<br>Closing<br>balance<br>2021<br>£<br>£<br>£<br>£<br>£<br>-<br>442,914<br>(217,975)<br>(224,939)<br>-<br>66,004<br>-<br>-<br>160,172<br>226,176<br>7<br>-<br>-<br>-<br>7|
|---|---|
||66,011<br>442,914<br>(217,975)<br>(64,767)<br>226,183|



## **20 Analysis of net assets between funds** 

|Fixed assets<br>Cash and cash equivalents<br>Other current assets / (liabilities)<br>Total<br>Fixed assets<br>Cash and current investments<br>Other current assets / (liabilities)<br>Total|General funds<br>Designated<br>funds<br>Restricted<br>funds<br>Total<br>2022<br>2022<br>2022<br>2022<br>£<br>£<br>£<br>£<br>-<br>3,363<br>44,085<br>47,448<br>24,937<br>325,150<br>221,870<br>571,957<br>-<br>(28,513)<br>(221,002)<br>(249,515)|
|---|---|
||24,937<br>300,000<br>44,953<br>369,890|
||General funds<br>Designated<br>funds<br>Restricted<br>funds<br>Total<br>2021<br>2021<br>2021<br>2021<br>£<br>£<br>£<br>£<br>-<br>9,551<br>36,205<br>45,756<br>-<br>320,937<br>33,012<br>353,949<br>-<br>(104,305)<br>(14,068)<br>(118,373)<br>-<br>226,183<br>55,149<br>281,332|



29 



Citizens Advice Bournemouth, Christchurch and Poolè
Notes to the Financial Statements
Year Ended 31 March 2022
21
Reconciliation of net incomB to net cash flow from operatlng actSvltl8s
2022
2021
Net income for the year
Interest receivable
Depreciation of tangible fsxed assets
88,558
16471
12,011
215,168
{356)
6.266
Decrease in debtors
23.607
21
Increase in creditors
157,535
33,603
Nel cash flow from operating activities
281,064
254.702
22 Analysis of changes In net cashl{d&bt)
1 April
2021
Cash
flows
31 March
2022
Cash
268.481
48,359
316,840
Cash equivalents
85,468 169,649
353,949 218,008
255,117
571,957
Loans falling due
within one year
150,0001
50,000
Total
303,949 268,008 571,957
23 Pensions and other post-retirement benefits
The Charity operates a defined contribution pension scheme for ils employees. The amount recognised
as an expense in the year was £20,24012021.. £18,508).
The defined contribution pension expense is allocated to charitsble expenditure in accordance with the
related salary cost.
30

Citizens Advice Bournemouth. Christchurch and Poole
Notes to the Flnanclal Statements
Year Ended 31 March 2022
24 Financial Commitments
Contractual commitments for the acquisition of tangible fixed assets contracted for bul not provided in
the financial slalements amounted lo £nil12021'. £10,991 }.
25 Related party transactions
During the year legal fees, charged al market rate, lolalling £nil {2021.. £1,535) were paid lo Gales
Solicitors in connection with employment law advice. Matthew Moore, TrLJslee, 15 a joint partner at Gales
Solicitors.
26 Flnanclal Instruments
The carrying amounts of the Charity's financial instruments are as follows..
2022
2021
Fin8nci81 assets
Debt instruments measured al amortised cost..
Prepayments and accrued income Inole 141
55,241
78,848
Financial liabilities
Measured al amortised cost
82nk loans and overdraft {nole 161
Other lax and social seckirity (note 16)
Pension creditor Inole 161
Accruals {nole 161
Payments received on account for programme related grants (note 161
50,000
16,996
3,458
66,459
60.308
15,519
3,545
27,715
257,977
304,756
197,221
31

Citizens Advice Bournemouth, Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2022
27 Prior year Statement of Flnancial Activities (including Income and Expenditure Account)
2021
2020
Unrestricted funds
Gener¥1 lunds
Des￿nated
Restricted fund$
Total
Total
Incorne and endowments
from-.
Donations and legacies
114,598
23,098
137,696
92,937
Charitable activities
327,897
990,753
1,318,650
1,088.123
Other trading activities
Investments
63
356
63
356
5,371
Total Income and
endowments
442.914
1,013,857
1,456,765
1,187,035
Expenditurg on..
Charitable activities
(217,975)
11,023,622) (1,241,597}
(1,214,955)
Total expendlture
{217,9751
{1,023,6221 11,241,597)
11,214,955)
Net income l {expenditurel
224,939
19,771 }
215,168
127,9201
Transfers bgtween funds
1224,9391 160,172
64,767
Net movemgnt in funds
160,172
54,996
215.168
127,9201
Reconciliation of funds:
Total funds brought forward
66,011
153
66,164
94,084
Total funds carrled forward
226,183
55,149
281,332
66,164
32