2023-03-31-accounts - Citizens Advice Bournemouth, Christchurch and Poole

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Contents
					Page
Charity Reference and	Administrative	Details
Trustees' Annual Report (Including		Directors' Report)			4-12
Independent Auditor's	Report				13-16
Statement of Financial	Activities (Including		Income and Expenditure	Account)	17
Balance Sheet					18
Statement of Cash Flows					19
Notes to the Financial	Statements				20-32

Charity registration	Charity registration	number	1074727
Company	registration	number	03537836
Trustees
			Anne Joseph —Chair (resigned		from Board 16'"
			February 2023)
			Jane Burrows —Vice Chair (appointed			chair 16'"
			March 2023)
			David Sargent
			Matthew Moore (resigned 18'" May 2023)
			Dr Rodney Cooper (resigned	30th May 2022)
			Andrew Karno - Vice Chair (appointed			16~
			March 2023)
			Graham Coils (resigned 13'"December 2022)
			Chika Udezue
			Ann Dimmock (co-opted 2"' November 2022) Jacqueline Rance (co-opted 2"' November 2022) Paul Kemp —(co-opted 2"' February 2023)
			Sarah-Jane Maidens (co-opted		14'" April 2023)
			Mike Gibson (co-opted 5'" April		2023)
Company	secretary		David Sargent (resigned as	Company		Secretary
			on 16~ March 2023)
			Paul Kemp (appointed Company		Secretary on
			16~March 2023)
Senior Management		Team	Zoe Bradley (Chief Executive Officer)
			Tom Lund - H.O.Operations	and Service Delivery
			Dan Stannard - H.O. Training		Development		and
			HR
Registered	office		The Civic Centre,
			Bourne Avenue
			Bournemouth
			BH2 6DX
Statutory	Auditors		Schofields
			Chartered Accountants and	Statutory Auditors
			5'" Floor, Waverley House
			115-119Holdenhurst Road
			Bournemouth
			BH8 8DY
Bankers			Lioyds Bank Pic
			45 Old Christchurch Road
			Bournemouth
			BH1 1ED

Issue			2022-2023	2021-2022	2020-2021	2019-2020
Charitable Support	&	Food Banks	41.00'/o	18.00'/o	720%	1.90%
Benefits 8 Tax Credits			13.90%	14PP%	14.00%	21.60%
Financial Services	8	Capability	12.60'/o	24.00%	2640%	8 5Q%
Housing			6.70%	690%	6.10%	8 1Q%
Debt			6.00'/.	570%	520%	10.90%
Benefits Universal	Credit		3.40%	7.30%	16.60%	1790%
Relationships 8 Family			3.10%	440%	3.30%	5.50%
Legal			3.00%	4.10%	2 50%	430%
Utilities &Communications			2.30'/o	1 40%	1 PP	1.20'/o
Employment			2.30%	3.80%	6.70%	7.50'fo
Immigration &Asylum			1.60%	47P%	440%	4.60%
Consumer Goods	8 Services		1.30%	1.80%	2.10%	390%
Travel 8 Transport			0.60%	0.70'/o	0.60'/o	090%
GVA 8 Hate Crime			0.60%	P 6P%	0.50%	P 7P%
Health 8 Community		Care	P 6P%	0.60'/o	P 6P%	1 QQ%
Other			P 5P%	0.40%	0.90%	P 4P%
Tax			P 4P%	1.40%	1.80'/o	0.80'/o
Education			P 1P%	0.20%	0 10%	030%

					2023		2022
			Unrestricted	funds
			General funds	Designated	Restricted funds
				funds		Total	Total
		Note	F			E	E
Income and endowments
from:
Donations and legacies		2	85,702		1,820	87,522	86,399
Charitable activities		3	301,643		2,319,966	2,621,609	1,705,776
Other trading activities		4	3500			3,500	180
Investments		5	5,450			5,450	647
Total income and
endowments			396,295		2,321,786	2,718,081	1,793,002
Expenditure on:
Charitable activities		6	(335,782)		(2,360,237)	(2,696,019)	(1,704,444)
Total expenditure			(335,782)		(2,360,237)	(2,696,019)	(1,704,444)
Net incomel (expenditure)			60,513		(38,451)	22,062	88,558
Transfers between	funds		(27,750)		27,750
Net movement in funds			32,763		(10,701)	22,062	88,558
Reconciliation offunds:
Total funds brought	forward		24,937	300,000	44,953	369,890	281,332
Total funds carried	forward		57,700	300,000	34,252	391,952	369,890

					2023	2022
				Note	E	E
Cash flow from operating	activities			20	50,256	281,064
Net cash flow from operating activities					50,256	281,064
Cash flow from investing	activities
Payments to acquire tangible fixed assets						(13,703)
Interest received					5,450	647
Net cash flow from investing activities					5,450	(13,056)
Cash flow from financing	activities
Bank loans repaid						~50,000
Net cash flow from financing activities						(50,000)
Net increase in cash and cash equivalents					55,706	218,008
Cash and cash equivalents	at the beginning	ofthe reporting			571,957	353,949
period
Cash and cash equivalents	at end the end ofthe reporting		period		627,663	571,957
Cash and cash equivalents	consist of:
Cash at bank and in hand					371,595	316,840
Short term deposits					256,068	255,117
Total Cash and cash equivalents					627,663	571,957

Ended 3 ncome	1 March 2023 from donations and legacies
		2023	2022
			F
Voluntary	donations	2,522	1,399
Donated	facilities	85,000	85,000
		87,522	86,399

ncom	e from charitable activities
		2023	2022
		F	F
Grants	—Core service delivery	301,643	346,249
Grants	and contracts —Restricted projects	2,319,966	1,359,527
		2,621,609	1,705,776

Analysis	ofexpenditure	on ch	aritable a	ctivities
Charitable	activities 2023	Activities	undertaken	Grant funding	of	Support costs	Total
		directly		activities
		2023		2023		2023	2023
			F	E		E
Core service delivery			213,774			122,008	335,782
Restricted	projects		781,496	1,342,422		236,319	2,360,237
			995,270	1,342,422		358,327	2,696,019
Charitable	activities 2022	Activities	undertaken	Grant funding	of	Support costs	Total
		directly		activities
		2022		2022		2022	2022
				E		E
Core service delivery			164,327			155,633	319,960
Restricted	projects		823,849	310,000		250,635	1,384,484
			988,176	310,000		406,268	1,704,444

esources and information	technology have bee	n allocated o	n the basis	of time expe	nded as follo	ws:
	CoreService	Restricted	Total	Core	Restricted	Total
	delivery	projects		service	projects
				delivery
	2023	2023	2023	2022	2022	2022
	P	E	E		F	F
Salaries	48,879	94,674	143,553	75,627	121,793	197,420
Staff and volunteer	1,377	2,697	4,074	2,585	4,162	6,747
Office	40,073	77,620	117,693	41,140	66,253	107,393
Premises	29,672	57,472	87,144	32,760	52,758	85,518
Governance	1,838	3,529	5,367	2,505	4,033	6,538
Other	169	327	496	1,016	1,636	2,652
Total	122,008	236,319	358,327	155,633	250,635	406,268

Yea	r Ended 31 March 2023	r Ended 31 March 2023
	Grants paid
							2023	2022
	Restricted	projects:						F
	Summer Support —grants		paid to individuals					100,000
	Summer Support - grants		paid to institutions		- Faithworks	Wessex		10,000
	Household	Support —grants		paid to individuals			1,208,744	200,000
	Household	Support - grants		paid to institutions	- Hope Housing		28,600
	Household	Support - grants		paid to institutions	-Age UK		23,000
	Household	Support - grants		paid to institutions	-EDP Citizens Advice		76,000
	Where we	can call home —grants paid to institutions —DEED, Dorset					6,078
							1,342,422	310,000
9	Governance	costs
							2023	2022
							E	E
	Trustee expenses						15	13
	Fees payable to the charity's			auditor for the audit ofthe charity's
	annual accounts						4,980	5,988
	Trustee meetings and other			compliance			372	537
							5,367	6,538
10	Net income	/ (expenditure)		for the year
	Net income	/(expenditure)	is	stated after charging:
							2023	2022
							E
	Depreciation oftangible fixed assets						11,663	12,011
	Operating	lease rentals					2,706	3,052

		2023	2022
		F
Wages and salaries		983,805	956,693
Social security		67,949	67,193
Defined contribution	pension costs	21,686	20,240
		1,073,440	1,044,126

mployer Nl	and employ
2023	2022
Number	Number

	F60,001 - 270,000
13	Tangible fixed assets
		Computer	Fixtures	Motor
		equipment	and fittings	vehicles	Total
					P
	Cost or valuation:
	At 1 April 2022	35,220	22,061	49,908	107,189
	Additions
	At 31 March 2023	35,220	22,061	49,908	107,189
	Depreciation:
	At 1 April 2022	35,220	18,698	5,823	59,741
	Charge for the year		1,681	9,982	11,663
	At 31 March 2023	35,220	20,379	'l5,805	71,404
	Net book value:
	At 31 March 2023		1,682	34,103	35,785
	At 31 March 2022		3,363	44,085	47,448

Yea	r Ended 3	1 March	2023
14	Debtors
					2023	2022
						P
	Prepayments and accrued income				69,948	55,241
15	Creditors:	amounts	falling due within one year
					2023	2022
					P	E
	Other tax	and social security			18,536	15,519
	Pension creditor				3,721	3,545
	Accruals	for grants	payable		92,344
	Accruals				9,827	27,715
	Payments	received	on account for programme	related grants	217,016	257,977
					341,444	304,756

	Total future	minimum	lease payments under non-cancellable	operating leases are as follo	ws:
				2023	2022
				E
	Not later	than one year		2,333	3,052
	Later than one and not later than five years				2,333
				2,333	5,385
17	Deferred income
				2023	2022
				E
	At 1 April	2022		257,977	60,308
	Additions	/(released)	during the year	(40,961)	197,669
	At 31 March 2023			217,016	257,977

a) Restricted funds
			Opening				Closing
			balance	Income	Expenditure	Transfers	balance
			2023				2023
			E				P
Cherry Tree Nursery				10,034	(10,034)
Macmillan Care Locally				25,200	(25,200)
Christchurch Magdalen		Trust		7,251	(7,251)
Sovereign Housing				12,000	(17,852)	5,852
StAnn's Benefits				15,000	(15,000)
Financial wellbeing	Poole			39,838	(39,838)
EUSS				100,441	(100,441)
Pension Wise				101,723	(101,723)
Macmillan welfare				81,134	(81,134)
Help to claim				645	(645)
MAPS				81,127	(81,127)
Water Guru				26,786	(26,786)
Justice advice				33,300	(48,457)	15,157
JP Morgan Let's talk
money/Money Talks				209,305	(209,305)
R3 Welfare				8,240	(10,283)	2,043
Smart Meters				9,882	(9,882)
immigration Support				9,500	(9,500)
Household Support	Fund			1,536,344	(1,536,344)
Where We Can Call	Home			14,036	(14,036)
Urban Advice van			44,804		(15,399)	4,698	34,103
Street support			149				149
			44,953	2,321,786	(2,360,237)	27,750	34,252

a) Restricted funds	(continue	d)
		Opening	Income	Expenditure	Transfers	Closing
		balance				balance
		2022				2022
			E	F	E	E
Cherry Tree Nursery			10,034	(10,034)
Macmillan Care Locally			7,818	(7,818)
Sovereign Housing			12,000	(14,352)	2,352
St Ann's Benefits			15,150	(15,150)
EDAS			2,275	(2,275)
Financial Wellbeing	Poole		42,838	(42,838)
EUSS			129,937	(129,937)
Pension Wise			99,839	(99,839)
Macmillan Welfare			77,343	(77,343)
Help to Claim			106,911	(106,911)
MAPS			92,037	(92,037)
Water Guru			25,379	(25,379)
Census project			20,485	(20,485)
Justice Advice			38,031	(47,190)	9,159
JP Morgan Let's talk
Money/Money Talks			98,781	(98,781)
Financial Resilience			2,000	(5,190)	3,190
City Fibre			2,640	(2,640)
Energy Redress			5,499	(5,499)
Summer Support			180,878	(180,878)
R3Welfare			81,760	(81,760)
Smart Meters			24,702	(24,702)
Digital Access			13,250	(13,250)
Household Support	Fund		270,000	(270,000)
Urban Advice van		55,000		(10,196)		44,804
Street Support		149				149
		55,149	1,359,587	(1,384,484)	14,701	44,953

Note	s to the Financial Stateme	s to the Financial Stateme	s to the Financial Stateme	s to the Financial Stateme	s to the Financial Stateme	nts
Year	Ended 31 March 2023
	Designated	Core Continuity				Fund	300,000								300,000
							324,937			396,295	(335,782) (27,750)				357,700
							Opening								Closing
							balance								balance
							2022			Income	Expenditure		Transfers		2022
							F				E			F	E
	General funds									433,415	(319,960) (88,518)				24,937
	Designated	Core Continuity				Fund	226,	176					73,824		300,000
	Designated	Capital Equipment						7						(7)
							226,	183		433,415	(319,960) (14,701)				324,937
19	Analysis of net assets				between funds
								General		funds	Designated		Restricted
											funds		funds	Total
								2023			2023		2023	2023
									E		E
	Fixed assets										1,682		34,103	35,785
	Cash and cash equivalents								57,700		304,911		265,052	627,663
	Other current		assets	/ (liabilities)							(6,593)	(264,903)		(271,496)
	Total								57,700		300,000		34,252	391,952
								General		funds	Designated		Restricted
											funds		funds	Total
								2022			2022		2022	2022
									E
	Fixed assets										3,363		44,085	47,448
	Cash and cash equivalents								24,937		325,150		221,870	571,957
	Other current		assets	/ (liabilities)							(28,513)	(221,002)		(249,515)
	Total								24,937		300,000		44,953	369,890
20	Reconciliation		ofnet income to net				cash	flow	from operating activities
													2023		2022
													F		F
	Net income for the year												22,062		88,558
	Interest receivable												(5,450)		(647)
	Depreciation		oftangible		fixed	assets							11,663		12,011
	(Increase)/decrease			in	debtors								(14,707)		23,607

nalys	is ofchange	s in net cash
		1 April	Cash	31 March
		2022	flows	2023
		E	E	E
Cash		316,840	54,755	371,595
Cash	equivalents	255,117	951	256,068
Total		571,957	55,706	627,663

Financial instruments	Financial instruments	Financial instruments
The carrying amounts ofthe charity's			financial	instruments		are as follows:
							2023	2022
								E
Financial assets
Debt instruments measured	at amortised cost:
- Prepayments and accrued	income		(note 14)				69,948	55,241
Financial liabilities
Measured at amortised cost
—Other tax and social security		(note	15)				18,536	15,519
- Pension creditor (note 15)							3,721	3,545
-Accruals for grants payable	(note 15)						92,344
-Accruals (note 15)							9,827	27,715
- Payments received on account for			programme		related	grants (note 15)	217,016	257,977
							341,444	304,756

				2022		2021
		Unrestricted	funds
		General funds	Designated	Restricted funds
			funds		Total	Total
					F
Income and endowments
from:
Donations and legacies		86,339		60	86,399	137,696
Charitable activities		346,249		1,359,527	1,705,776	1,318,650
Other trading activities		180			180	63
Investments		647			647	356
Total income and
endowments		433,415		1,359,587	1,793,002	1,456,765
Expenditure on:
Charitable activities		(319,960)		(1,384,484)	(1,704,444)	(1,241,597)
Total expenditure		(319,960)		(1,384,484)	(1,704,444)	(1,241,597)
Net income I(expenditure)		113,455	-	(24,897)	88,558	215,168
Transfers between	funds	(88,518)	73,817	14,701
Net movement in funds		24,937	73,817	(10,196)	88,558	215,168
Reconciliation offunds:
Total funds brought	forward		226,183	55,149	281,332	66,164
Total funds carried	forward	24,937	300,000	44,953	369,890	281,332