2023-03-31-accounts - Telford And The Wrekin Citizens Advice Bureaux

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Charity number:	Charity number:		1077566
Company	number:		03844929
Authorised	&regulated		by the Financial		Conduct Authority;		FRN: 617769
Registered	Office:		40 Tan Bank
			Wellington
			Telford
			TF1 1HW
Trustees/Directors		(at	31 March 2023)
			David Shelmerdine				(Chair)
			Paul Clifford				(Vice-Chair 8 Treasurer)
			Cllr Andrew Burford
			Samuel Chilvers
			Timothy Elliott
			Sherrel Fikeis
			Dipak Kothari OBE
			Cllr Gemma Offland
			Julie Twynholm
			Rebecca Tindall				(appointed 31"December 2022)
Key Personnel:			Louise Cross		Chief Executive Officer
			Alison Richards		Finance Manager
			Richard Tonks		Advice Services and Quality Manager
Accountants:			James Holyoak	8	Parker	Ltd
			1 Knights Court,
			Archers Way
			Battlefield,
			Shrewsbury,
			SY1 3GA

Objectives and Activities
1.1 Charitable Objectives and Public Benefit	.
1.2 Strategic Priorities 2023/24 .					5
1.3 Staff and Volunteers					5
1.4 Provision ofServices					6
Achievements and Performance
2.1 Working with Clients ...................				....	8
2.2 Staffing					12
2.3 Quality Monitoring .					12
Financial Review .				13
3.1 The Financial Position					13
3.2 Principal Funding Sources					13
3.3 Reserves Policy					14
3.4 Investment Policy .					14
3.5 Risk Management .					14
Plans for Future Periods				15
4.1 Strategic Priorities					15
4.2 Going Goncern .					18
Information on Fundraising Practices				19
5.1 Fundraising Code ofPractice					19
Structure, Governance and Management				19
6.1 Governing Document					19
6.2 Organisational Structure					19
6.3 Trustee Induction and Training					20
6.4 Pay and Remuneration ofSsenior Staff	.				20
6.5 Related Parties ..................					20
Statement ofTrustees' Responsibilities				21
Independent Examiner's Report to the Trustees				22
Statement ofFinancial Activities
Balance Sheet					24
Cash Flow Statement					26
Notes to the Financial Statements					26
Detailed Income and Expenditure Accounts (Management		Information	Only)		40

1.2	Strategic Priorities 2023/24	Strategic Priorities 2023/24
Advice
We	will:
		Improve access to our advice services,
		Increase the number ofclients we help.
		Maximise our reach and accessibility			within		places and communities			that need us the most.
People
We	will:
		Be a great place to work and volunteer.
Sustaina		bility
We	will:
		Have a sustainable funding	strategy.
		Retain our current grants and contracts				but	plan	and generate	new	income to grow the service
		or mitigate the loss ofcontracts.
		Maintain our high-quality advice.
Advocacy		and Communications
We	will:
	Make sure the people who need		us most		are aware of our service				and	help them to access our
	services.
	Share the unique work that we		do and the			impact we make with our staff/volunteers, funders,					and
	stakeholders.
Culture
We	will:
	Be	a great partner to collaborate	with.
	Embed equity, diversity, and inclusivity			in	everything			that we do,
	Continuously reduce our environmental				impact.

				Unrestricted Restricted	Unrestricted Restricted	Total	Unrestricted	Restricted	Total
				Funds	Funds	Funds	Funds	Funds	Funds
				2023	2023	2023	2022	2022	2022
		Note		f	f	f	f	f	f
Income from:
Donations and Legacies			2	383		383	316		316
Charitable activities			3	232,630	543,413	776,043	236,206	401,330	637,536
Activities for generating		funds	4	10,729		10,729	3,140		3,140
investments			5	4,364		4,364	2,703		2,703
Total income				248,106	543,413	791,519	242,365	401,330	643,695
Expenditure on:
Charitable activities			6,7	184,482	562,202	746,684	294,802	429,514	724,316
Total expenditure				184,482	562,202	746,684	294,802	29,514	724,316
Net income/(expenditure)
before transfer				63,624	(18,789)	44,835	(52,437)	(28,184)	(80,621)
Transfers between	funds			(19,270)	19,270		(23,550)	23,550
Net movement in funds				44,354	481	44,835	(75,987)	(4,634)	(80,621)
Reconciliation offunds:
Total funds brought
forward at 1 April 2022				650,979	908	651,887	726,966	5,542	732,508
Total funds carried
forward at 31 March 2023				695,333	1,389	696,722	650,979	908	651,887


			Note
Fixed assets
Tangible assets			13		290,000		290,000
Current assets
Debtors			14	16,807		20,118
Cash at bank and	in	hand		504,430		388,951
				521,237		409,069
Current liabilities
Creditors: amounts		falling due
within one year			15	(114,515)		(47,182)
Net current assets					406,722		361,887
Total net assets					696,722		651,887
Funds ofthe charity
Unrestricted funds			18		65,303		20,949
Designated funds			18		630,030		630,030
Restricted funds			19		1,389		908
Total charity funds			21		696,722		651,887

						Note	2023	2022
							E	6
Cash flows from operating		activities:
Net cash	provided by operating		activities			24	111,115	(97,216)
Cash flows from investing		activities:
Interest income							4,364	2,703
Net cash	provided by Investing activities						4,364	2,703
Increase	/ (decrease) in	cash	and	cash
equivalents	in the reporting	period					115,479	(94,513)
Cash and	cash equivalents	at the beginning			of
the reporting period							388,951	483,464
Cash and	cash equivalents	atthe	end	ofthe
reporting	period					25	504,430	388,951

onations	and legac	ies
				Unrestricted	Restricted	Total	Total
				Funds	Funds	2023	2022
				E	E	E	6
Voluntary	donations	8	gifts	383		383	316
				383		383	316

Grants and contract income receivable	Grants and contract income receivable	Grants and contract income receivable	Grants and contract income receivable	Grants and contract income receivable	Unrestricted	Restricted	Total	Total
for charitable activity					Funds	Funds	2023	2022
					E	E	E	E
Core Advice:
Telford &Wrekin Council:		Corporate			232,000		232,000	232,000
Energy projects						38,446	38,446	33,731
Big Lottery —The Net						47,091	47,091	6,276
Other grants						1,650	1,650
					232,000	87,187	319,187	272,007
Debt &Benefits:
Money Advice & Pensions		Service:		Debt Advice		162,699	162,699	153,577
Help to Claim (Universal	Support)					225,691	225,691	112,008
Big Lottery Fund: Helping		Hands						24,574
Telford 8 Wrekin Council:		Children		Centre Services		10,000	10,000	10,000
HMRC —Good Things Foundation						8,000	8,000	6,400
Thrive						10,795	10,795
Other Grants					630	5,00	5,630
					630	422,185	422,815	306,559
Social Care 8 Support:
Domestic and Emotional	Abuse		project			861	861	9,470
Enable						9,000	9,000	9,000
Other Grants						2,930	2,930
						12,791	12,791	18,470
Outreach 8 Engagement:
Outreach es						21,250	21,250	40,500
						21,250	21,250	40,500
Total Income from charitable			activities		232,630	543,413	776,043	637,536

4	Activities for	generating funds
			Unrestricted	Restricted	Total	Total
			Funds	Funds	2023	2022
			E	E	E	E
	Room Hire		3,140		3,140	3,140
	Employment	incentives	7,589		7,589
			10,729		10,729	3,140
5	Investments
			Unrestricted	Restricted	Total	Total
			Funds	Funds	2023	2022
			E		E	E
	Interest received		4,364		4,364	2,703
			4,364			2,703

	Unrestricted	Restricted	Total	Total
	Funds	Funds	2023	2022
	E	E	E	E
Core Advice	184,482	87,847	272,329	335,136
Debt 8 Benefits		439,439	439,439	323,447
Social Care 8 Support		13,425	13,425	20,825
Outreach 8 Engagement		21,491	21,491	44,908
	184,482	562,202	746,684	724,316

	Core	Debt &	Social Care	Outreach &	Total	Total
	Advice	Benefits	&Support	Engagement	2023	2022
	6	6	6	6	E	E
Direct costs:
Salaries and wages	185,399	321,913	11,030	16,358	534,700	395,358
Staff and volunteers	2,657	2,371	19	105	5,152	2,559
Office 8 ITcosts	4,223	7,087		15	11,325	5,412
Other costs	4,971	1,010			5,981	18,041
	197,250	332,381	11,049	16,478	557,158	421,370
Supper't costs:
Staff costs	54,233	76,629	1,709	3,611	136,182	177,071
Office 8 ITcosts	8,267	11,425	270	536	20,498	24,508
Premises costs	7,318	11,347	254	530	19,449	21,547
Governance and legal	5,262	7,658	142	335	13,397	79,820
	75,080	107,059	2,375	5,012	189,526	302,946
Total expenditure	272,330	439,440	13,424	21,490	746,684	724,316

		2023	2022
		6	E
This is stated after charging
Operating	leases - other	1,142	1,142
Auditors	remuneration:
Independent Examination		3,000	2,940

Employees			2023	2022	2023	2022
			FTE	FTE	Head	Head
			Number	Number	Count	Count
Number ofemployees
The average number		ofemployees,
analysed by function		was:
Advice workers	and	support staff	18	18	26	24
Key management personnel			3	3	3	3
			21	21	29	27
					2023	2022
					E	E
Employment	costs
Wages and salaries					607,738	578,079
Social security	costs				50,654	41,100
Pension costs					14,014	10,568
					672,406	629,747

Fixed Assets
	Freehold	Computers,		Total
	property	furniture	Ik
		equipment
	E		E
Cost
At 1 April 2022	290,000	27,320		317,320
At 31 March 2023	290,000	27,320		317,320
Depreciation
At 1 April 2022		27,320		27,320
At 31 March 2023		27,320		27,320
Net book value	290,000			290,000
At 31 March 2023
At 31 March 2022	290,000			290,000

14	Debtors			2023	2022
				E	E
	Trade debtors				7,882
	Accrued income			9,117	9,813
	Prepayments			7,690	2,423
				16,807	20,118
15	Creditors: amounts	falling	due within one year	2023	2022
			Note	E	E
	Trade creditors			10,758	2,881
	PAVE/Ni			12,718	7,881
	Pensions			21,966	1,816
	Accruals			27,081	24,313
	Deferred income		16	25,000	10,291
	Other creditors			16,992
				114,515	47,182

			CoL	Loan	Domestic
				Sharks	Abuse
			6	E	E
Balance	as at 01 April 2022			2,930	7,361
Amount	released	to income earned		2,930	7,361
Amount	deferred	in year	25,000
Balance	as at 31 March 2023		25,000

17	Financial instruments									2023	2022
										6	E
	Financial assets
	Financial assets measured		at	fair	value through		profit 8 loss:
	—Cash at bank and in hand									504,430	388,951
	Financial assets that	are	debt		instruments		measured	at
	amortised cost:
	-Trade debtors										7,882
	—Prepayments									7,689	2,423
	—Accrued income									9,118	9,813
										521,237	409,069
	Financial liabilities
	Financial liabilities measured			at amortised		cost:
	—Trade creditors									10,758	2,881
	—PAVE/NI									12,718	7,881
	—Pensions									21,966	1,816
	—Accruals									27,081	24,313
										72,523	36,891
18	Unrestricted funds
									Balance	Movement	Balance	at
									01 April	Between	31 March
									2022	Funds	2023
									E	6		6
General funds: Free reserves									20,949	(1,616)	19,333
Designated funds: Reserves		policy							184,000	39,500	223,500
Designated funds: Freehold		property							290,000		290,000
Designated funds: IT Replacement									10,000		10,000
Designated funds: Premises		repairs							50,000		50,000
Designated funds: Staffing reserve									46,030	6,470	52,500
Designated funds: Development			costs						50,000		50,000
Total	Unrestricted funds								650,979	44,354	695,333

		Balance at			Transfers	Balance at
		01 April	Incoming	Resources	Between	31 March
		2022	resources	expended	Funds	2023
		E	E	E	E	E
Core Advice:
Telford 8 Wrekln Council; First Point			38,446	(39,745)	1,299
Big Lottery- The Net			47,091	(47,050)		41
Other Grants		908	1,650	(1,051)	(159)	1,348
		908	87,187	(87,846)	1,140	1,389
Debt &Benefits:
MAPS: Debt Advice			162,699	(165,060)	2,361
Help to Claim (Universal	Support)		225,691	(238,469)	12,778
T&W Council: Children	Centre Services		10,000	(10,588)	558
HMRC —Good Things Foundation Thrive Other Grants			8,000 10,795 ~0	(8,102) (11,961) ~20	102 1,166 260
			422,185	(439,440)	17,255
Social Care &Support:
Domestic and Emotional Abuse project			861	(1,268)	407
Enable Other Grants			9,000 ~0	9,227) ~2930	227
			12,791	(13,425)	634
Outreach 8 Engagement:
Outreach			21,250	(21,490)	240
Total		908	534,413	(562,202)	19,269	1,389

Outreach	—This is an outreach service to provide the	generalist service of citizens	generalist service of citizens	generalist service of citizens
	advice to residents ofthe parish council that	has funded the project.
Help to Claim	—This is a project funded by DWP through the national Citizens Advice, to
	provide support to people claiming Universal	Credit.
Debt Advice	—This is funding from the Money Advice and	Pensions Service	through
	national Citizens Advice, to offer debts advice	and casework.
The Net	—The Net is a partnership between CATW,	Stay and Telford	Mind	providing
	money, housing and crisis support services for local people		unable	to access
	or engage with existing services,

Analysis ofnet assets between funds
(a) Current year	Unrestricted	Restricted	Total
	funds	funds
	f	f
Fund balances at 31March 2023are
represented by:
Tangible fixed assets	290,000		290,000
Net current assets	405,333	1,389	406,722
	695,333	1,389	696,722
(b) Prior year	Unrestricted	Restricted	Total
	funds	funds
	f	f
Fund balances at 31 March 2022 are
represented by:
Tangible fixed assets	290,000		290,000
Net current assets	360,979	908	361,887
	650,979	908	651,887

	2023	2022
	f	f
Operating leases which expire:
Within one year
Between one and two years
Over two years	2,850	3,500

24	Reconciliation ofcash flows from operating	Reconciliation ofcash flows from operating	Reconciliation ofcash flows from operating	2023 f	2022 f
	Net income /(expenditure) for the	reporting	period	44,835	(80,621)
	Less: Investment income			(4,364)	(2,703)
	(Increase) / decrease in debtors			3,311	(4,207)
	Increase / (decrease) in creditors			67,333	(9,685)
	Net cash provided by operating	activities		111,115	(97,216)
25	Analysis ofcash and cash equivalents			2023 f	2022 f
	Cash at bank and in hand			504,430	388,951
	Total cash and cash equivalents			504,430	388,951

						2023	2022
						E	E
INCOME
Grants for charitable			activities			776,043	637,536
Donations						383	316
Bank interest						4,364	2,703
Other income						10,729	3,140
TOTAL IN CO ME
						791,519	643,695
EXPENDITURE
Staff &volunteer		costs
Salaries, Nl 8 pension
Recruitment 8 training						670,882	571,110
Travel 8 Subsistence						2,526	1,736
Volunteer expenses						850	1,637
Other						1,057 ~17
Office & IT costs						676,032	574,988
CitA insurance
Computer &telephone				costs		2,280	2,280
Office equipment						16,420	13,561
Postage, stationery		8	shredding			82	1,756
Reference materials		8 memberships				6,754	5,007
Security						5,417	2,704
Other
Premises costs						30,953	25,308
Fire maintenance,	Cleaning				8 repairs
Heat, light 8 water						7,192	8,030
insurance —general						8,255	9,833
						4003	3684
Governance &Other costs						19,450	21,547
Audit 8 other accounting
Legal &professional						3,000	5,963
Bank charges						10,397	77,540
Other						632	745
						6220	18225
						20,249	102,473
TOTAL EXPENDITURE
						746,684	724,316
NET INCOME/(EXPENDITURE)
						44,835	(80,621)