| Page | |||||
|---|---|---|---|---|---|
| Trustees' Annual Report (Incorporating |
the | DirectoCs Report) | |||
| Independent Examiner's Report |
to the | Trustees | |||
| Statement ofFinancial Activities | (Including | Income and Expenditure | Account) | ||
| Statement ofFinancial Position |
|||||
| Statement ofCash Flows | 10 | ||||
| Notes to the Financial Statements | |||||
| The Following Pages Do Not |
Form | Part | ofthe Financial Statements | ||
| Detailed Statement ofFinancial | Activities | 20 | |||
| Notes to the Detailed Statement | ofFinancial Activities | 21 |
| Year Ended | Year Ended | 31 March | 31 March | 2022 | ||||
|---|---|---|---|---|---|---|---|---|
| fere | d | t | ||||||
| Registered | charity | name | Citizens Advice Cumbria | |||||
| Charity registration | number | 1079229 | ||||||
| Company | registration | number | 03865647 | |||||
| Principal oNce and | registered | C/o Citizens Advice Carl!sic and Eden Office | ||||||
| oNce | 2 Sandgate | |||||||
| Penrith | ||||||||
| Cumbria | ||||||||
| CA11 7TP | ||||||||
| The Trustees | ||||||||
| JWhitehead 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 | ||||||||
| JA Auld Citizens Advice Cariisle & | Eden | |||||||
| D Shepherd 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 |
||||||||
| JAlderson Citizens Advice Copeland |
(Resigned January | 2022) | ||||||
| Company | Secretary | A CSpence | ||||||
| Independent | Examiner | Jane Ascroft FCA MA (Cantab) | ||||||
| Enterprise House |
||||||||
| Harmire Enterprise Park |
||||||||
| Barnard Castle | ||||||||
| County Durham |
||||||||
| DL128XT |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||
| funds | funds | Total funds | Total funds | |||
| Note | R | R | ||||
| Income and endowments | ||||||
| Donations and legacies |
856 | 500 | ||||
| Charitable activities |
201,500 | 201,500 | 203,144 | |||
| Investment income |
1 | 1 | 26 | |||
| Total Income | 857 | 201,500 | 202,357 | 203,670 | ||
| Expenditure | ||||||
| Expenditure on charitable |
activities | s,a | 9,798 | 199,289 | 209,087 | 202,300 |
| Total expenditure | 9,798 | 199,289 | 209,087 | 202,800 | ||
| Net (expenditure)llncome | (8,941) | 2,211 | (6,730) | 1,370 | ||
| Transfers between funds | 2,211 | (2,211) | ||||
| Net movement in funds |
(6,730) | (6,730) | 1,370 | |||
| Reconciliation offunds |
||||||
| Total funds brought forward |
35,340 | 35,340 | 33,970 | |||
| Total funds carried forward | 28,610 | 28,610 | 35,340 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Note | R | ||||
| Current Assets | |||||
| Debtors | 47,101 | 23,668 | |||
| Cash at bank and in | hand | 9,154 | 55,028 | ||
| 56,255 | 78,696 | ||||
| Creditors: amounts | failing | due within one year | 18 | 27,645 | 43,356 |
| Net Current Assets | 28,610 | 35,340 | |||
| Total Assets Less Current | Liabilities | 28,610 | 35,340 | ||
| Net Assets | 28,610 | 35,340 | |||
| Funds ofthechahty | |||||
| Unrestricted funds |
28,610 | 35,340 | |||
| Total chahty funds | 17 | 28,610 | 35,340 |
| 2022 f |
2021 | |||||
|---|---|---|---|---|---|---|
| Cash Flows from Operating | Actlvltles | |||||
| Net (expenditure)fincome | (6,730) | 1,370 | ||||
| Adjustments for: |
||||||
| Other interest receivable | and | similar income | (26) | |||
| Changesin: | ||||||
| Trade and other | debtors | (23,433) | 27,802 | |||
| Trade and other | creditors | (15,711) | (7,549) | |||
| Cash generated | from operations | (45,875) | 21,597 | |||
| Interest received | 26 | |||||
| Net cash (used in)/from | operating | activities | (45,874) | 21,623 | ||
| Net (Oecrease)/increase | In | Cash and Cash Equivalents | (45,874) | 21,623 | ||
| Cash and Cash | Equivalents | at Beglnnlng ofYear | 55,028 | 33,405 | ||
| Cash and Cash | Equivalents | at End ofYear | 9,154 | 55,028 |
| 6. | had underta Donations |
ken to contnbute an a and Legacies |
mount not exceeding |
R1 in the even | t ofa winding | up. |
|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2022 | Funds | 2021 | |||
| F | ||||||
| Donations | ||||||
| Donations | 856 | 500 | 500 | |||
| B. | Charitable | Activities | ||||
| Restricted | Total Funds | Restricted | Total Funds | |||
| Funds | 2022 | Funds | 2021 | |||
| F | ||||||
| Macmillan | Cancer Support | 201,500 | 201,500 | 200,002 | 200,002 | |
| MAPS Supervision | 3,142 | 3,142 | ||||
| 201,500 | 201,500 | 203,144 | 203,144 | |||
| 7. | Investment | Income |
| Investment Income |
||||
|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2022 | Funds | 2021 | |
| CCLA deposit account interest | 26 | 26 | ||
| CAF Gold Interest | 1 | |||
| 1 | 1 | 26 | 26 |
| Unrestricted | Unrestricted | Restricted | Total Funds | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | 2022 | |||||||||
| Macmillan Cancer Support | 199,289 | 199,289 | |||||||||
| Support costs | 9,798 | 9,798 | |||||||||
| 9,798 | 199,289 | 209,087 | |||||||||
| 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 | |||||||||
| 9. | Expenditure | on Charitable | Activities | by Activity Type | |||||||
| Activities | |||||||||||
| undertaken | Total funds | Total fund | |||||||||
| directly | Support | costs | 2022 | 2021 | |||||||
| f. | |||||||||||
| Money Advice | and Pensions | Service | |||||||||
| Debt Advice | Project (MAPS) | 3,274 | |||||||||
| Macmillan Cancer Support |
199,289 | 199,289 | 198,106 | ||||||||
| Support costs | and governance | 9,798 | 9,798 | 920 | |||||||
| 199,289 | 9,798 | 209,087 | 202,300 | ||||||||
| 10. | Independent | Examination | Fees | ||||||||
| 2022 | 2021 | ||||||||||
| Fees payable | to the independent | examiner for. | |||||||||
| Independent | examination | of | the financial statements | 720 | 720 |
totalling R2,211 in relation toa set percentage management f Tangible Fixed Assets |
ee. |
|---|---|
| Equipment | |
| Cost | |
| At 1April 2021 and 31 March 2022 | 1,364 |
| Depreciation | |
| At 1April 2021 and 31 March 2022 | 1,364 |
| Carrying amount |
|
| At 31 March 2022 | |
| At 31 March 2021 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| F | ||||||
| Macmillan | debtor | 47,101 | 23,668 | |||
| 18. | Creditors: | amounts | falling | due within one year | ||
| 2022 | 2021 | |||||
| Accruals and deferred | income | 720 | 720 | |||
| Macmillan | partner payments | owed to local CitA o5ces | 26,925 | 42,636 | ||
| 27,645 | 43,356 |
| At | At 31 | March | |||||
|---|---|---|---|---|---|---|---|
| 1 April 2021 | Income | Expenditure | Transfers | 2022 | |||
| R | F | ||||||
| General funds | 21,340 | 857 | (9,798) | 2,211 | 14,610 | ||
| Designated | Funds | 14,000 | 14,000 | ||||
| 35,340 | 857 | (9,798) | 2,211 | 28,610 | |||
| 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 |
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | At 31INarch | ||||
| 1 Apn'I 2021 | Income | Expenditure | Transfers | 2022 | |
| F | F | ||||
| MacMillan Cancer | |||||
| Support | 201,500 | (199,289) | (2,211) | ||
| 201,500 | (199,289) | (2,211) | |||
| At | At 31 March | ||||
| 1 April 2020 | Income | Expenditure | Transfers | 2021 | |
| F | E | ||||
| MacMillan Cancer | |||||
| Support | 200,002 | (198,106) | (1,896) | ||
| MAPS Supervisions | 3,142 | (3,274) | 132 | ||
| 203,144 | (201,380) | (1,764) |
| 2022 | 2021 | ||
|---|---|---|---|
| R | |||
| Income and endowments | |||
| Donations and legacies |
|||
| Donations | 500 | ||
| Charitable actlvNes |
|||
| Macmillan Cancer Support | 201,500 | 200,002 | |
| MAPS Supervision | 3,142 | ||
| 201,500 | 203,144 | ||
| Investment Income |
|||
| CCLA deposit account interest | 26 | ||
| CAF Gold Interest | 1 | ||
| 1 | 26 | ||
| Total Income | 202,357 | 203,670 | |
| Expenditure on charitable actlvNes |
|||
| Money Advice and Pensions Service Debt Advice Project (MAPS) | |||
| MAPS Supervisions | 3,274 | ||
| Ilacmillan Cancer Support |
|||
| ActhrNes undertaken directly Partner payments to local CitA oNces - Macmillan |
199,289 | 198,106 | |
| Support costs and governance | |||
| Insurance | 176 | ||
| Independent Examination |
fees | 720 | 720 |
| Training costs | 7,900 | ||
| Donation made to Local Citizens Advice |
856 | ||
| Other costs | 146 | 200 | |
| 9,798 | 920 | ||
| Expenditure on charitable activities |
209,087 | 202,300 | |
| Net (expenditure)/income | (6,730) | 1,370 |