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2021-03-31-accounts

Page
Trustees'
Annual
Report (Incorporating		 the Director's Report)
Independent
Examiner's
Report		 to the Trustees
Statement of Financial Activities (Including Income and Expenditure Account)
Statement of Financial
Position
Statement of Cash Flows 10
Notes to the Financial Statements
The Following Pages Do Not Form Part ofthe Financial Statements
Detailed Statement of Financial Activities 20

Refe e a A mlnistrative A mlnistrative A mlnistrative Details
Registered charity name Citizens Advice Cumbrla
Charity registration number 1079)29
Company registration number 03865647
Principal office and registered C/o Citizens Advice Carlisle and Eden Office
oNce 2 Sandgate
Penrith
Cumbria
CA11 7TP
The Trustees
J Whitehead
Citizens Advice South Lakes (Chair)
G P Smith Citizens Advice Copeland (Treasurer)
A CSpence Citizens Advice Carlisle &Eden (Company Secretary)
T M Telford Citizens Advice Allerdale
J A Auld Citizens Advice Carlisle & Eden
DShepherd
Citizens Advice Carlisle		 & Eden
M C McKinlay Citizens Advice Barrow In Fumess
K Lamb Citizens Advice Allerdale
(deceased 18/5/21)
K Evans Citizens Advice South Lakes
KA Little Citizens Advice Allerdale
W Robinson Citizens Advice Barrow In Fumess
S Hewitson
Citizens Advice Copeland
M A Robinson Citizens Advice Carlisle &Eden
J Alderson
Citizens Advice Copeland
Company Secretary A CSpence
independent Examiner Jane Ascroft FCA MA (Cantab)
Enterprise
House
Harmire
Enterprise
Park
Bamard Castle
County
Durham
DL128XP

2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note R
Income and endowments
Donations
and legacies		 500 500
Charitable
activities		 203,144 203,144 564,881
Investment
income		 26 26 209
Other income 748
Total Income 526 203,144 203,670 565,838
Expenditure
Expenditure
on charitable		 activities 9,10 920 201,380 202,300 570,696
Total expenditure 920 201,380 202,300 570,696
Net Income/(expenditure) (394) 1,764 1,370 (4,858)
Transfers
between funds		 1,764 (1,764)
Net movement
In funds		 1,370 1,370 (4,858)
Reconciliation
offunds
Total funds brought forward 33,970 33,970 38,828
Total funds carried forward 35,340 35,340 33,970

2021 2020
Note
Current Assets
Debtors 16 23,668 51,470
Cash at bank and in hand 55,028 33,405
78,696 84,875
Creditors: amounts falling due within one year 17 43,356 50,905
Net Current Assets 35,340 33,970
Total Assets Less Current Liabilities 35,340 33,970
Net Assets 35,340 33,970
Funds ofthe Charity
Unrestricted
funds		 35,340 33,970
Total charity funds 18 35,340 33,970

2021
f		 2020
Cash Flows from Operating Activities
Net income/(expenditure) 1,370 (4,858)
Adjustments
for:
Other interest receivable and similar income (26) (209)
Changesin:
Trade and other debtors 27,802 7,280
Trade and other creditors (7,549) (8,062)
Cash generated from operations 21,597 (5,849)
Interest received 26 209
Net cash from/(used
in) operating		 activities 21,623 (5,640)
Net Increase/(Decrease) in Cash and Cash Equivalents 21,623 (5,640)
Cash and Cash Equivalents at Beginning ofYear 33,405 39,045
Cash and Cash Equivalents at End ofYear 55,028 33,405

5. had underta
Donations		 ken
to contribute
an amoun
and Legacies		 t
not exceeding		 R1 in the even t ofa winding up.
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
F
Donations
Donations 500 500
6. Charitable Activities
Restricted Total Funds Restricted Total Funds
Funds 2021 Funds 2020
F F
Money Advice and Pensions Service
Debt Advice Project (MAPS) 364,882 364,882
Macmillan Cancer Support 200,002 200,002 199,999 199,999
MAPS Supervision 3,142 3,142
203,144 203,144 564,881 564,881
7. Investment Income
Investment
Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
R
CCLA deposit account interest 26 26 182 182
Barclays loyalty reward 26 26
CAF Gold Interest 1 1
26 26 209 209
Other Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
E
Other income 748 748

Unrestricted Restricted Total Funds
Funds Funds 2021
Money Advice and Pensions Service Debt Advice
Project (MAPS) 3,274 3,274
Macmillan
Cancer Support		 198,106 198,106
Support costs 920 920
920 201,380 202,300
Unrestricted Restricted Total Funds
Funds Funds 2020
F
Money Advice and Pensions Service Debt Advice
Project (MAPS) 685 360,546 361,231
Macmillan
Cancer Support		 197,999 197,999
Support costs 7,130 4,336 11,466
7,815 562,881 570,696

Expenditure on Charitabl e Activ ities by Activity Type
Activities
undertaken Total funds Total fund
directly Support costs 2021 2020
F
Money Advice and Pensions Service
Debt Advice Project (MAPS) 3,274 3,274 361,231
Macmillan Cancer Support 198,106 198,106 197,999
Support costs and governance 920 920 11,466
201,380 920 202,300 570,696
Independent Examination Fees
2021 2020
Fees payable to the independent examiner for.
Independent examination of the financial statements 720 720
Staff Costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2021 2020

15. Tangible Fixed Asse ts
Equipment
R
Cost
At 1 April 2020 and 31 March 2021 1,364
Depreciation
At 1April 2020 and 31 March 2021		 1,364
Carrying amount
At 31 March 2021
At 31 March 2020
1B. Debtors
2021
f		 2020
Macmillan debtor 23,668 50,000
Other debtors 1,470
23,668 51,470
17. Creditors: amounts falling due within one year
2021 2020
R
Accruals and deferred income 720 720
Macmillan partner payments owed to local CitA offices 42,636 49,500
Other creditors 685
43,356 50,905

At At 31 March
1 April 2020 Income Expenditure Transfers 2021
F
General funds 19,970 526 (920) 1,764 21,340
Designated Funds 14,000 14,000
33,970 526 (920) 1,764 35,340
At At 31 March
1 April 2019 Income Expenditure Transfers 2020
General funds 14,828 957 (7,815) 12,000 19,970
Designated Funds 24,000 (10,000) 14,000
38,828 957 (7,815) 2,000 33,970

Restricted funds
At At 31 March
1 April 2020 Income Expenditure Transfers 2021
MAPS
MAPS Management Fee
MacMillan Cancer
Support 200,002 (198,106) (1,896)
MAPS Training
MAPS Supervisions 3,142 (3,274) 132
203,144 (201,380) (1,764)
At At 31 March
1 April 2019 Income Expenditure Transfers 2020
E F
MAPS 359,076 (359,076)
MAPS Management Fee 2,866 (2,866)
MacMillan Cancer
Support 199,999 (197,999) (2,000)
MAPS Training 2,940 (2,940)
MAPS Supervisions
564,881 (582,881) (2,000)

19. Analysis of Net A ss ets Between Funds
Unrestricted Total Funds
Funds 2021
Current assets 78,696 78,696
Creditors less than 1 year (43,356) (43,356)
Net assets 35,340 35,340
Unrestricted Total Funds
Funds 2020
P E
Current assets 84,875 84,875
Creditors less than 1 year (50,905) (50,905)
Net assets 33,970 33,970
20. Analysis ofChanges in Net Debt
At
At 1 Apr 2020 Cash Rows 31 Mar 2021
E
Cash at bank and in hand 33,405 21,623 55,028
21. Related Parties

2021 2020
E
Income and endowments
Donations
and legacies
Donations 500
Charitable
activities
Money Advice and Pensions Service Debt Advice Project (MAPS) 364,882
Macmillan
Cancer Support		 200,002 199,999
MAPS Supervision 3,142
203,144 564,881
Investment
income
CCLA deposit account interest 26 182
Barclays loyalty reward 26
CAF Gold Interest 1
26 209
Other income
Other income 748
Total income 203,670 565,838
Expenditure
on charitable		 activities
Money Advice and Pensions Service Debt Advice Project (MAPS)
Partner payments
to local		 CitA offices - MAPS 360,546
MAPS Supervisions 3,274 685
3,274 361,231
Macmillan
Cancer Support
Partner payments
to local		 CitA offices - Macmillan 198,106 197,999
Support costs and governance
Independent
Examination		 fees 720 720
Training costs 3,985
MAPS Refemet licence 5,700
Administration
costs		 50
Room hire and refreshments 752
Other costs 200 259
920 11,466
Expenditure
on charitable		 activities 202,300 570,696
Net Income/(expenditure) 1,370 (4,858)