## ## ## ||||||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)|