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2023-03-31-accounts

Page
Trustees'
Annual
Report (Incorporating
the
Director's Report)
independent
Examiner's
Report
to the Trustees
Statement ofFinancial Activities (Including Income and Expenditure Account)
Statement ofFinancial
Position
Notes to the Financial Statements 10
The Following
Pages Do Not
Form Part ofthe Financial Statements
Detailed Statement
ofFinancial
Activities 18

Refe e e and Administrative and Administrative and Administrative and Administrative Det
Registered charity name Citizens Advice Cumbria
Charity registration number 1079229 "' i.
P
Company registration number 03865647
Principal oNce 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)
J A Auld Citizens Advice Carlisie & Eden
A CSpence Citizens Advice Cartisle & Eden (Resigned 1 May
2022)
T M Telford Citizens Advice Allerdale (Resigned 31 October 2022)
D Shepherd
Citizens Advice Carlisle &
Eden
M C McKinlay Citizens Advice Barrow In Fumess
JWhitehead
Citizens Advice South Lakes (Chair)
K Evans Citizens Advice South Lakes
KA Little Citizens Advice Allerdale
W Robinson Citizens Advice Barrow In Fumess
S Hewitson
Citizens Advice Copeland
T F Edwards
Citizens Advice Copeland
(Appointed 1 July 2022)
Company Secretary WJ Robinson
Independent Examiner Jane Ascroft FCA MA (Cantab)
Enterprise
House
Harmire
Enterprise
Park
Bamard Castle
County
Durham
DL12 SXT

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note R R
Income and endowments
Donations
and legacies
856
Charitable
activities
206,011 206,011 201,500
Investment
income
135 135 1
Total income 135 206,011 206,146 202,357
Expenditure
Expenditure
on charitable
activities 8,9 3,865 203,839 207,704 209,087
Total expenditure 3,865 203,839 207,704 209,087
Net expenditure (3,730) 2,172 (1,558) (6,730)
Transfers between funds 2,172 (2,172)
Net movement
in funds
(1,558) (1,558) (6,730)
Reconciliation
offunds
Total funds brought forward 28,610 28,610 35,340
Total funds carried forward 27,052 27,052 28,610

2023 2022
R
Current Assets
Debtors 17,377 47,101
Cash at bank and in hand 27,440 9,154
44,817 56,255
Creditors: amounts falling due within one year 16 17,765 27,645
Net Current Assets 27,052 28,610
Total Assets Less Current Llabllltles 27,052 28,610
Net Assets 27,052 28,610
Funds ofthe Charity
Unrestricted
funds
27,052 28,610
Total charity funds 17 27,052 28,610

5. had undertak
Donations
en
to contribute
and Legacies
an amount
not exceeding
F1 in the even t ofa winding up.
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
F
Donations
Donations 856 856
6. Charitable Activities
Restricted Total Funds Restricted Total Funds
Funds 2023 Funds 2022
F R E
Macmillan Cancer Support 206,011 206,011 201,500 201,500
7. Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
R
Bank interest 135 135 1
8. Expenditure on Charitable Activities by Fund Type
Unrestricted Restricted Total Funds
Funds Funds 2023
E E
Macmillan Cancer Support 203,839 203,839
Support costs 3,865 3,865
3,865 203,839 207,704
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

9. Expenditure on Charitabl e
Activ
ities by Activity Type
Activities
undertaken Total funds Total fund
directly Support costs 2023 2022
F
Macmillan Cancer Support 203,839 203,839 199,289
Support costs and governance 3,865 3,865 9,798
203,839 3,865 207,704 209,087
10. Independent Examination Fees
2023 2022
Fees payable to the independent examiner for.
Independent examination ofthe financial statements 780



totalling
R2,172 in relation to a set percentage
management
f
Tangible Fixed Assets


ee.
Equipment
Cost
At 1April 2022 and 31 Nlarch 2023 1,364
Depreciation
At 1April 2022 and 31 March 2023 1,364
Carrying
amount
At 31March 2023
At 31 March 2022

15. Debtors
2023 2022
f
Macmillan debtor 17,377 47,101
16. Creditors: amounts falling due within one year
2023 2022
E
Accruals and deferred income 780 720
Macmillan partner payments owed to local CitA offices 16,985 26,925
17,765 27,645

At At 31 Ilarch
1 April 2022 Income Expenditure Transfers 2023
General funds 14,610 135 (3,865) 2,172 13,052
Designated Funds 14,000 14,000
28,610 135 (3,865) 2,172 27,052
At At 31 March
1 April 2021 Income Expenditure
F
Transfers 2022
f
General funds 21,340 857 (9,798) 2,211 14,610
Designated Funds 14,000 14,000
35,340 857 2,211 28,610

Restricted funds
At At 31 March
1 April 2022 Income Expenditure Transfers 2023
MacMillan Cancer
Support 206,011 (203,839) (2,172)
At At 31 March
1 April 2021 Income Expenditure Transfers 2022
MacMillan Cancer
Support 201,500 (199,289) (2,211)

Analysis of Net Assets Between Funds
Unrestricted Total Funds
Funds 2023
Current assets 44,817 44,817
Creditors less than 1 year (17,765) (17,765)
Net assets 27,052 27,052
Unrestricted Total Funds
Funds 2022
Current assets 56,255 56,255
Creditors less than 1 year (27,645) (27,645)
Net assets 28,610 28,610

2023 2022
Income and endowments
Donations
and legacies
Donations
Charitable
activities
Macmillan
Cancer
Support 206,011 201,500
Investment
income
Bank interest 135
Total income 206,146 202,357
Expenditure
ActNi5es undertaken directly
Partner payments to local CitA offices - Macmillan 203,839 199,289
Support costs
Insurance 177 176
Independent
Examination
fees 816 720
Training costs 2,700 7,900
Donation
made to
Local Citizens Advice 856
Other costs 172 146
3,865 9,798
Total expenditure 207,704 209,087
Net expenditure (1,556) (6,730)