2021-03-31-accounts - Citizens Advice Copeland

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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						12
Statement	ofcash flows						14
Notes to the financial statements							15

Registered		charity	name	name	Citizens Advice Copeland
Charity registration			number		1080581
Company	registration			number	03954988
Principal office and			registered		Tangier Buildings
office					Gregg's Lane Off Tangier Street
					Whitehaven
					Cumbria
					CA28 7UH
The trustees
					Mr P. Hanratty
					Mr R Kelly	(Retired 27 April 2021)
					Mr G P Smith
					Mrs J L Donaldson
					Mr J BAlderson
					Mrs P Douglas	(Retired 12 February 2021)
					Mr D J Wallace
Company	secretary				Mrs J L Donaldson
Independent		examiner			lan Scott BA(hons) FCA DchA
					12/13 Church Street
					White haven
					Cumbria
					CA28 7AY

					2021		2020
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note	f	f	f	f
Income and endowments
Donations and legacies				89,349	342,681	432,030	387,913
Charitable activities					109,626	109,626	94,904
Investment income				30		30	664
Other income				2,039		2,039	1,924
Total income				91,418	452,307	543,725	485,405
Expenditure
Expenditure on charitable		activities	9,10	55,511	455,457	510,968	509,243
Total expenditure				55,511	455,457	510,968	509,243
Net income/(expenditure)				35,907	(3,150)	32,757	(23,838)
Transfers between	funds			(2,612)	2,612
Net movement in funds				33,295	(538)	32,757	(23,838)
Reconciliation offunds
Total funds brought	forward			94,107	95,870	189,977	213,815
Total funds carried	forward			127,402	95,332	222,734	189,977

				2021		2020
			Note			f
Fixed assets
Tangible fixed assets			17		106,303	116,104
Current assets
Debtors			18	40,244		46,746
Cash at bank	and in	hand		195,606		96,197
				235,850		142,943
Creditors: amounts		falling due within one year	19	(119,419)		(69,070)
Net current	assets				116,431	73,873
Total assets	less current liabilities				222,734	189,977
Net assets					222,734	189,977
Funds ofthe	charity
Restricted funds					95,332	95,870
Unrestricted	funds				127,402	94,107
Total charity	funds		22		222,734	189,977

					2021	2020
					E	f
Cash flows from operating		activities
Net income/(expenditure)					32,757	(23,838)
Adjustments for:
Depreciation oftangible fixed assets					9,801	9,802
Other interest receivable	and similar income				(30)	(664)
Interest payable and similar		charges			179	65
Accrued expenses					17,381	2,599
Changes in:
Trade and other debtors					4,037	2,432
Trade and other creditors					35,433	(18,555)
Cash generated from operations					99,558	(28,159)
Interest paid					(179)	(65)
Interest received					30	664
Net cash from/(used in) operating			activities		99,409	(27,560)
Net increase/(decrease)	in	cash and cash equivalents			99,409	(27,560)
Cash and cash equivalents		at beginning		ofyear	96,197	123,757
Cash and cash equivalents		at end	ofyear		195,606	96,197

Donations and legacies	Donations and legacies
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		f	f	f
Donations
Donations		873		873
Grants
Energy Advice Programme			10,200	10,200
Distington Big Local
Groundwork			35,709	35,709
Pheonix Enterprise	Centre (PEC) Project		19,596	19,596
Phyllis Harvey Trust		30,000		30,000
Foodbank Outreach			5,043	5,043
Financial Inclusion	Project		145,590	145,590
CCF UU Legacy Fund			8,509	8,509
Help to Claim (UC)			25,313	25,313
COVID-19 Project			9,934	9,934
TWC Financial Wellbeing			21,970	21,970
Hadfield Trust			3,757	3,757
Mental Health		58,476	57,060	115,536
		89,349	342,681	432,030
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2020
		f		f
Donations
Donations		6,808		6,808
Grants
Energy Advice Programme			10,765	10,765
Distington Big Local			10,152	10,152
Groundwork			35,514	35,514
Pheonix Enterprise	Centre (PEC) Project		19,375	19,375
Phyllis Harvey Trust		31,644		31,644
Foodbank Outreach			4,893	4,893
Financial Inclusion	Project		140,168	140,168
CCF UU Legacy Fund			8,783	8,783
Help to Claim (UC)			24,172	24,172
COVID-19 Project
TWC Financial Wellbeing
Hadfield Trust			1,243	1,243
Mental Health		37,336	57,060	94,396
		75,788	312,125	387,913

6.	Charitable a	ctiv	ities
				Restricted	Total Funds	Restricted	Total Funds
				Funds	2021	Funds	2020
					f	f	f
	FIF/F2F/Money		Advice Income	81,571	81,571	66,827	66,827
	MacMillan			28,055	28,055	28,077	28,077
				109,626	109,626	94,904	94,904
7.	Investment	income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2021	Funds	2020
				f	f	f	f
	Bank interest	receivable		30	30	214	214
	Rents receivable		on lease ofoffice space			450	450
				30	30	664	664
8.	Other income
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2021
					f	f	f
	Other income				2,039		2,039
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2020
					f.	f	f
	Other income				1,824	100	1,924

						Unrestricted	Restricted	Total Funds
						Funds	Funds	2021
						f	f	f
Charitable		Activities	—Legal	Services / Money Advice		24,807	411,394	436,200
Support costs						30,704	44,063	74,768
						55,511	455,457	510,968
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2020
						f	f	f
Charitable		Activities	- Legal	Services / Money Advice		51,218	378,090	429,309
Support costs						41,646	38,289	79,934
						92,864	416,379	509,243
Expenditure		on charitable		activities	by activity type
					Activities
					undertaken		Total funds	Total fund
					directly f	Support costs f	2021 f	2020 f
Charitable	Activities		—Legal	Services /
Money Advice					436,200	70,235	506,435	503,256
Governance		costs				4,533	4,533	5,987
					436,200	74,768	510,968	509,243

					Legal	Services
						/ Money
						Advice	Total	2021	Tota	I 2020
						f		f		f
	Staff costs					42,558	42,558		42,583
	Premises					12,913	12,913		20,304
	Communications	and IT				4,961		4,961		1,256
	General office					9,801		9,801		9,801
	Governance costs					4,535		4,535		5,990
						74,768	74,768		79,934
12.	Net income/(expenditure)
	Net income/(expenditure)			is stated after charging/(crediting):
							2021			2020
								f		f
	Depreciation oftangible		fixed assets					9,801		9,802
	Operating lease	rentals					12,913		20,304
13.	Independent examination			fees
							2021			2020
								f		f
	Fees payable to the independent				examiner for:
	Independent examination			ofthe financial statements				3,378		3,186
	Other financial	services						976		816
								4,354		4,002
14.	Staff costs
	The total staff costs and		employee		benefits for the reporting	period are	analysed	as follows:
							2021			2020
								f		f
	Wages and salaries						320,397		317,368
	Socia I security costs						25,354		26,194
	Employer contributions		to	pension	plans		16,290		15,976
	Other employee	benefits						5,724
							367,765		359,538

The average		head count of employees	head count of employees	head count of employees	during the year was 17 (2020: 20). The	during the year was 17 (2020: 20). The	average	number	of
full-time equivalent			employees	during	the year is analysed	as follows:
						2021		2020
						No.		No.
Project staff							9		10
Supervisory	staff						2		3
Administrative		staff					2		3
Apprentices							1		2
Other staff							3		2
							17		20

		Long
	Freehold	leasehold	Fixtures and
	property	property f	fittings f	Total f
Cost
At 1April 2020 and 31March 2021	133,399	144,820	60,368	338,587
Depreciation
At 1April 2020	42,702	119,689	60,092	222,483
Charge for the year	2,325	7,241	235	9,801
At 31March 2021	45,027	126,930	60,327	232,284
Carrying amount
At 31March 2021	88,372	17,890	41	106,303
At 31March 2020	90,697	25,131	276	116,104

18.	Debtors
					2021	2020
					f	f
	Trade debtors				6,388	2,056
	Prepayments	and accrued income			30,136	44,685
	Other debtors				3,720	5
					40,244	46,746
19.	Creditors: amounts		falling due within one year
					2021	2020
					f	f
	Trade creditors				2,166	83
	Accruals and	deferred		income	117,253	68,987
					119,419	69,070

			2021	2020
			f	f
At 1April	2020		62,236	68,496
Amount	released to income		(51,104)	(40,714)
Amount	deferred	in year	84,453	34,453
At 31March 2021			95,585	62,235

Unrestr	icted funds
								At
			At				31March	202
		1	April 2020	Income	Expenditure	Transfers		1
			E	E		E	f
General	funds		94,107	60,576	(24,959)	(2,322)	127,402
Phyllis	Harney			30,842	(30,552)	(290)
			94,107	91,418	(55,511)	(2,612)	127,402
								At
			At				31March	202
		1	April 2019	Income	Expenditure	Transfers		0
			E	f	f	f	f
General	funds		113,444	46,632	(60,151)	(5,818)	94,107
Phyllis	Harney		510	31,644	(32,713)	559
			113,954	78,276	(92,864)	(5,259)	94,107

Analysis ofcharitable	Analysis ofcharitable	(continued)
Restricted funds
							At
		At				31March	202
		1April 2020	Income	Expenditure	Transfers		1
		f	f	f	E	f
Buildings &equipment		90,698		(2,326)		88,372
Financial Inclusion
Project		3,128	145,590	(149,956)	1,238
CCC money advice			57,060	(56,689)			371
MASDAP			81,571	(83,507)	1,936
MacMillan			28,055	(27,843)	(212)
Groundwork			35,709	(35,601)	(108)
Help to claim (Universal
Credit)		608	25,313	(25,147)		774
Phoenix Enterprise
Centre project			19,596	(19,459)	(137)
TWC Financial Wellbeing			21,970	(18,848)		3	122
Other restricted	funds	1,436	37,443	(36,081)	(105)	2,693
		95,870	452,307	(455,457)	2,612	95,332
							At
		At				31March 202
		1April 2019	Income	Expenditure	Transfers		0
		E	E	E	f	E
Buildings &equipment		93,023	(44,771)	42,446		90,698
Financial Inclusion
Project		1,087	140,166	(138,125)		3,128
CCC money advice		1,256	57,060	(59,213)	897
MASDAP		1,661	66,827	(71,666)	3,178
MacMillan			28,077	(29,219)	1,142
Groundwork			35,515	(35,575)	60
Help to claim (Universal
Credit)		992	24,172	(24,556)		608
Phoenix Enterprise
Centre project		406	19,376	(19,482)	(300)
TWC Fina ncia I Wellbeing
Other restricted	funds	1,436	80,707	(80,989)	282	1,436
		99,861	407,129	(416,379)	5,259	95,870

23.	Analysis of net	asset	s bet	ween funds
					Unrestricted			Restricted	Total Funds
						Funds		Funds	2021
						f		f	f
	Tangible fixed assets					17,931		88,372	106,303
	Current assets				228,890			6,960	235,850
	Creditors less than 1year				(119,419)				(119,419)
	Net assets				127,402			95,332	222,734
					Unrestricted			Restricted	Total Funds
						Funds		Funds	2020
						f		f	f
	Tangible fixed assets					25,406		90,698	116,104
	Current assets				137,771			5,172	142,943
	Creditors less than 1year				(69,070)				(69,070)
	Net assets					94,107		95,870	189,977
24.	Analysis ofchanges		in net debt
									At
					At 1Apr 2020		Cash flows		31Mar 2021
						f		f	f
	Cash at bank and	in hand				96,197		99,409	195,606
25.	Operating lease	commitments
	The total future	minimum		lease payments	under non-cancellable	operating		leases are	as follows:
								2021	2020
								f	f
	Not later than 1year							10,199	12,739
	Later than 1year	and not		later than 5 years				10,950	15,809
								21,149	28,548
26.	Related parties