## ## ## ||||||||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||||||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| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |5.|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|| ## ## |22.|Analysis ofcharitable|Analysis ofcharitable|funds|(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|||||||||