2023-03-31-accounts - Rhondda Cynon Taff Citizens Advice Bureau

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							2023	2022
					Unrestricted	Restncted	Total	Total
				Notes	funds F	funds	funds f	funds E
INCOME AND ENDOWMENTS			FROM
Donations	and legacies				74,376	194,461	268,837	256,432
Charitable	activities
Generalist					73,499	1,594,382	1,667,881	1,391,313
Specialist					174,825	503,016	677,841	512,327
Training								31,182
Other trading activities					3,997		3,997	8,012
Other income					2 271		2,271
Total					328,968	2,291,859	2,620,827	2,199,266
EXPENDITURE ON
Charitable	activities
Generalist						1,784,969	1,784,969	1,467,316
Specialist					342,904	485,920	828,824	543,761
Training								32,418
Total					342,904	2,270,889	2,613,793	2,043,495
NET INCOAIIE/(EXPENDITURE)					(13,936)	20,970	7,034	155,771
Transfers	between	funds		20	33,623	(33,623)
Net movement in funds					19,687	(12,653)	7,034	155,771
RECONCILIATION		OF FUNDS
Total funds	brought	forward			509,498	68,811	578,309	422,538
TOTAL FUNDS CARRIED FORWARD					529,185	56,158	585,343	578,309

					2023	2022
			Unrestricted	Restricted	Total	Total
FiXED ASSETS		Notes	funds f	funds f	funds	fundsf
Tangible assets		13	215,346		215,346	42,773
CURRENT ASSETS
Debtors Cash at bank and	in hand		106,529 472,764	55,360 29,682	161,889 502,446	167,119 432,150
			579,293	85,042	664335	599269
CREDITORS
Amounts falling due within one year		15	(153,017)	(28,884)	(181,901)	(63,733)
NET CURRENT ASSETS			426,276	56,158	482,434	535,536
TOTAL ASSETS	LESSCURRENT LIABILITIES		641,622	56,158	697,780	578,309
CREDITORS
Amounts falling due after more than one year		16	(112,437)		(112,437)
NET ASSETS			529,185	56,158	585,343	578,309
FUNDS		20
Unrestricted funds Restricted funds					529,185 55 158	509,498 ~68 811
TOTAL FUNDS					585,353	578,309

					2023	2022
				Notes		E
Cash flows from operating		activities
Cash generated from operations					137,147	200,419
Loan interest					7,750
Net cash provided by operating activities					144,897	200,419
Cash flows from investing		activities
Purchase oftangible fixed assets					(194,957)	~31269)
Net cash used in investing	activities				~194,957)	~31,269)
Cash flows from financing		activities
New loans in year					140,000
Loan repayments in year					~19,644)
Net cash provided by financing activities					120,356
Change in cash and cash		equivalents	in
the reporting period					70,296	169,150
Cash and cash equivalents		at the
beginning ofthe reporting		period			432,150	263,000
Cash and cash equivalents		at the end	of
the reporting period					502,446	432,150

	RECONCILIATION	RECONCILIATION	OF NET INCOME TO NET CASH	OF NET INCOME TO NET CASH	OF NET INCOME TO NET CASH	OF NET INCOME TO NET CASH	FLOW FROM OPERATING	ACTIVITIES
								2023	2022
									E
	Net income	for the	reporting			period (as per the Statement ofFinancial
	Activities) Adjustments	for:						7,034	155,771
	Depreciation	charges						22,384	18,287
	Decrease in	debtors						5,230	202,528
	Increase/(decrease)		in creditors					102,499	)176,167)
	Net cash provided		by	operations				137,147	200418
2.	ANALYSIS OF CHANGES				IN NET FUNDS
							At 1/4/22	Cash flow	At 31/3/23
								F.
	Net cash
	Cash at bank and in		hand				432,150	70,296	502,446
							432,150	70,296	502,446
	Debt
	Debts falling Debts falling	due within due after 1		1 year year				(15,669) )112,437)	(15,669) ~112,437)
								)128,106)	)128,)06)
	Total						432,150	~57,810)	374,340

							2023	2022
							E
	Gifts and	donations					44,376	62,332
	Grants						224,461	194,100
							268,837	256,432
	Grants received,			included		in the above, are as follows:
							2023	2022
	Rhondda	Cynon		Taf County Borough Council			194,461	194,100
	Moondance		Foundation		-	COVID-19 Relief Fund	15,000
	Rhondda	Cynon		Taf County Borough Council - Cost of Living Sub-Grant			~15000
							224,461	104,100
4.	OTHER TRADING ACTIVITIES
							2023	2022
	Consultancy		services and			other income	3,997	8,012

Grants Families First Welfare Rights service Help to Claim - Face to Face Employment Capacity DV Income Maximisation- Activity Generalist Generalist Generalist Generalist Generalist	2023 f 909,284 30,000 25,500 219,282	2022f 542,206 34,500 25,500 287,142 9,833
Test 8 Leam Advicelink Cymru - F2F Advicelink Cymru - Public Generalist Generalist	273,316	90,000 243,573
Health Wales Project Advicefink Cymru - Claim Generalist		27,000
What's Yours Advicelink Cymru - DAF Generalist	189,000	90,000
Enhanced Trusseil Trust - Food Banks Grants Families First Welfare Rights service Rhondda Cynon Taf- Generalist Generalist Specialist Specialist Specialist	21,499 196,816 70,000 59,500	41,559 125,893 80,500 59,500
Prescribing Advice Cwm Taf Health Board- Specialist	34,500	34,500
Prescribing Advice Nationwide Community Grant Advicelink Cymru - Debt Specialist Specialist	17,850	17,850 7,986
Specialist Advicelink Cymru - Benefits Specialist	161,027	144,343
Specialist Advicelink Cymru - Basic Specialist	32,515	41,755
Income Pilot Grants Nationwide Community Grant Specialist Training Training	105,633	27,249 3,933
	2,345~722	1,934,822
Grants received, included in the above, are as follows:
British Gas Energy Trust Homelessness Prevention Warm Wales	2023 f 75,000 67,267	2022f 67,267
Gambling support service REL - Energy best EAP - Energy best ICP - Improving Access to Remote Advice Trussell Trust - Foodbank Helpline Smart Energy GB - Regional Partner Contract Energy Saving Trust- Energy Redress Scheme COVID-19 Crisis Fund BESN - Big Energy Saving Network Access to Justice Foundation - Litigants in Person Support Strategy Volunteering Wales Fund	'I2,975 13,000 23,160 19,136 14,500	20,034 7,250 15,138 12,000 10,843 470,454 19,954 3,500 32,650
Mind - Mental Health Recovery Grant Citizens Advice Torfaen -Collaborative Project Help Through Hardship Acces to Justice Foundation - Help Accessing Legal Support Moondance Foundation -Wales Energy Service	770,825 53,400 34,900	19,999 6,259 10,000
Carried forward
	1,084,163	695,438

INCOME FROM CHARITABLE ACTIVITIES -continued	INCOME FROM CHARITABLE ACTIVITIES -continued	INCOME FROM CHARITABLE ACTIVITIES -continued
					2023f	2022f
Brought forward					1,084,163	695,438
Rhondda Cynon Taff County Borough Council -Shared Community Grant			Prosperity	Fund-	16,937
Allen 8 Ovary Foundation					5,000
					1,106,100	695,438
CHARITABLE ACTIVITIES COSTS
				Direct	Support
				Costs (see	costs (see
				note 7)	note 8) f	Totals f
Generalist				1,571,816	213,153	1,784,969
Specialist				7297850	98,974	828,824
				2,301,666	312,127	2,613,733
DIRECT COSTS OF CHARITABLE	ACTIVITIES
					2023f	2022f
Staff costs					1,882,649	1,474,057
Travel costs					14,823	20,442
Premises costs					44,482	61,367
Office costs					177,977	141,836
Recruitment and training					17,384	12,300
Sundry costs					17,834	1,555
Partner payments					90,698	56,000
Funding clawbacks					28,884
Depreciation					20,008	16,115
Interest payable and similar charges					6,92?
					2,301,666	1,783,672
SUPPORT COSTS
	Staff			Other	Governance
	costs f	Depreciation		costs f	costs f	Totals f
Generalist	154,356	1,623		22,656	34,518	213,153
Specialist	71,673		753	10,521	16,027	98,974
	226,029	2,376		33,177	50,545	312,127

STAFF COSTS
									2023	2022
									F	L
Wages and salaries Social security costs Other pension costs									1,906,338 154,393 59,241	1,517,001 116,589 47,639
									2,119,972	1,681,229
The average monthly	number		ofemployees			during	the year was	as follows:
									2023	2022
Chief Executive									1	1
Senior managers									2	2
Operations managers									8	7
Administration and support									8	8
Advice and information									74	58
									93	76
No employees received emoluments				in	excess ofL60,000.
Total remuneration benefits		paid to		key	management		personnel	in the year was	2133,790(2022:	6128,387).
Total settlement costs	paid	to employees			in	the year	was E4,279 (2022:&Nil)
COMPARATIVES FOR THE STATEMENT						OF FINANCIAL ACTIVITIES
								Unrestricted	Restricted	Total
								funds f	funds L	funds
INCOME AND ENDOWMENTS			FROM
Donations and legacies								62,332	194,100	256,432
Charitable activities
Generalist Specialist Training								88,259 176,488	1,303,054 335,839 31,182	1,391,313 512,327 31,182
Other trading activities								8,012		8,012
Total								335,091	1,864,175	2,199,266

12.	COMPARATIVES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
			Unrestricted		Restricted	Total
			funds		funds	funds
					F	F
	EXPENDITURE ON
	Charitable activities
	General
	Generalist		409		1,466,907	1,467,316
	Specialist		212,997		330,764	543,761
	Training				32,418	32,418
	Total		213,406		1,830,089	2,043,495
	NET INCOME Transfers between	funds	121,685 5,623	34,086 ~5.6237		155,771
	Net movement in funds		127,308		28,463	155,771
	RECONCILIATION	OF FUNDS
	Total funds brought	forward	382,190		40,348	422,538
	TOTAL FUNDS CARRIED FORWARD		509,498		68,811	578,309
13.	TANGIBLE FIXED	ASSETS
			Short
			leasehold		Fixtures
			property	It	equipment	Totals
	COST
	At 1 April 2022		36,126		163,429	199,555
	Additions		167,611		27,296	~194957
	At 31 March 2023		203,787		190,725	394,512
	DEPRECIATION
	At 1 April 2022		34,581		122,201	156,782
	Charge for year		1,634		20,750	22,384
	At 31 March 2023		36,215		142,951	179,166
	NET BOOK VALUE
	At 31 March 2023		167,572		47,774	215,346
	At 31 March 2022		1,545		41,225	42,773

DEBTO	RS:AMOUNT	S	F	ALLING DUE WITHIN ONE YEAR
					2023	2022
					E	E
Other debtors and prepayments					15,013	31,038
Accrued	income				146,876	196061
					161,889	'167,119
CREDITORS: AMOUNTS				FALLING DUE WITHIN ONE YEAR
					2023	2022
					F	F
Other loans (see note		17)			15,669
Social security and other			taxes		34,952	29,447
Other creditors					21,802	129
Accruals	and deferred	income			109,478	34,157
					181,901	63,733
					2023	2022
Deferred	income brought		forward		5,000	106,662
Released Additional	to SOFA income deferred			in the year	(5,000) 40,083	(106,662) 5,000
					40,083	5,000

16.	CREDITORS: AMOUNTS	F	ALLING DUE AFTER MORE THAN ON	E YEAR
				2023 f	2022 E
	Other loans (see note 17)			112,437
17.	LOANS
	An analysis ofthe maturity ofloans is given below:
				2023	2022
				6	F
	Amounts falling due within one year on demand:
	Other loans			15,669
	Amounts falling between	one and two years:
	Other loans			16,802
	Amounts falling due between		two and five years:
	Other loans			58,050
	Amounts falling due in more		than five years:
	Repayable by instalments:
	Other loans			37,585

MOVEMENT IN FUNDS
					Net	Transfers
					movement	between	At
				At 1/4/22	in funds	funds	31/3/23
				F.			L
Unrestricted funds
General fund				389,068	(13,936)	154,053	529,185
Designated -Taff Street		Refurbishment		120,430		i120,4303
				509,498	(13,936)	33,623	529,185
Restricted funds
British Gas Energy Trust					9,412		9,412
Money Advice Service - Debt			Advice
Project				8,511		(8,511)
Help to Claim - Face to face				5,281	(5,281)
Trussell Trust - Foodbank		Helpline		1,023	(1,023)
DV Income Maximisation		-Test &Leam		43,996	(28,884)	(15,112)
Advicelink Cymru - F2F					10,269		10,269
Community Foundation	Wales-
Coronavirus Resilience	Fund			10,000		(10,000)
Advicelink Cymru - Claim		What's Yours			15,866		15,866
Access to Justice Foundation			- Help
Access Legal Support					3,959		3,959
Wales Energy Service					3,032		3,032
Shared Prosperity Fund					4,672		4,672
Advicelink Cymru —Basic		income Pilot			7,796		7,796
Trussell Trust - Foodbank		Project			1,152		1,152
				68,811	20,970	~33,623i	~56 158
TOTAL FUNDS				578,309	7,034		585,343

MOVEMENT IN FUNDS - continued	MOVEMENT IN FUNDS - continued
Net movement in funds, included	in the above are as follows:
		incoming	Resources			Movement
		resources f	expended			in funds L
Unrestricted funds
General fund		328,968	(342,904)			(13,936)
Restricted funds
British Gas Energy Trust		75,000	(65,588)			9,412
Prescribing Advice: Tier 2 fund		34,500	(34,500)
Homelessness prevention		67,267	(67,267)
Help to Claim - Face to face Information Advice Service - Core	Funding	219,282 194,461	(224,563) (194,461)			(5,281)
Trussell Trust - Foodbank Helpline DV income Maximisation -Test & Advicelink Cymru - F2F	Leam	273,316	(1,023) (28,884) (263,047)			(1,023) (28,884) 10,269
Advicelink Cymru - Debt Specialist		161,027	(161,027)
Advicelink Cymru - Benefits Specialist		32,515	(32,515)
Smart Energy GB - Regional Partner
Contract		23,160	(23,160)
Energy Saving Trust - Energy Redress
Scheme CQVID-19 Crisis Fund Advicelink Cymru - Claim What's Yours Access to Justice Foundation -Help		19,137 189,000	(19,137) (173,134)			15,866
Access Legal Support		53,400	(49,441)			3,959
Help Through Hardship		770,825	(770,825)
Wales Energy Service Shared Prosperity Fund Advicelink Cymru - Basic Income Pilot Trussell Trust - Foodbank Project		34,900 16,937 105,633 21,499	(31,868) (12,265) (97,837) ~20,347j			3,032 4,672 7,796 1 152
		2,291,859	(2,270,889)			20,970
TOTAL FUNDS		2,620.627	~26137S3j	,	,	7,034

MOVENIENT IN FUNDS - continued	MOVENIENT IN FUNDS - continued
Comparatives for movement in funds
			Net	Transfers
			movement	between	At
		At 1/4/21	in funds	funds	31/3/22
		f	E
Unrestricted funds
General fund		261,760	121,685	5,623	389,068
Designated fund - Redundancy	provision	83,000		(83,000)
Designated fund - Business Development
Manager post		37,430		(37,430)
Designated - Taff Street Refurbishment				120,430	120,430
		382,190	121,685	5,623	509,498
Restricted funds
Prescribing Advice: Tier 2 fund			(48)	48
Money Advice Service - Debt Advice
Project		8,511			8,511
Homelessness prevention			(769)	769
Warm Wales			(659)	659
Gambling support service		(2)	550	(548)
Help to Claim - Face to face			5,281		5,281
Community Foundation Wales -	Nationwide
Grant		'I3,327	(61)	(13,266)
Information Advice Service —Core Funding			(534)	534
ICP - Improving Access to Remote Advice			(2,515)	2,515
Trussell Trust - Foodbank Helpline			1,023		1,023
Employment Capacity			(2,014)	2,014
DV Income Maxirnisation -Test	8 Learn	3,512	3,619	36,865	43,996
Advicelink Cymru - F2F			(897)	897
Advicelink Cymru - Debt Specialist			7,321	(7,321)
Advicelink Cymru - Benefits Specialist			1,463	(1,463)
Energy Saving Trust- Energy Redress
Scheme COVID-19 Crisis Fund			(692)	692
Community Foundation Wales-
Coronavirus Resilience Fund		15,000	(5,000)		10,000
Advicelink Cymru - PHW Project			9,560	(9,560)
Advicelink Cymru - Claim What's	Yours		15,565	(15,565)
Advicelink Cymru - DAF Enhanced			5,867	(5,867)
Access to Justice Foundation -LIPSS Volunteering Wales Fund			294 ~3,288)	(294) 3,268
		40,348	34,086	~5,523)	68,811
TOTAL FUNDS		422,538	155,771		578,309