2023-03-31-accounts

			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			10
Statement ofCash Flows
Notes to the Financial Statements			12
The Following Pages Do Not Form Part	ofthe Financial Statements
Detailed Statement of Financial Activities			28

	Advice Cop	Advice Cop	Advice Cop	Advice Cop	Advice Cop	eiaf d	eiaf d
Year	ees Annual Report Il Ended 31llarch 2023					Q the +recto~ o s		R Report)	(condnued)
Reference			and Administrative			Details
Registered charity Charity registration				name number		Citizens Advice Copeland 108058$
COmpany		regiStratiOn			number	03g54g88
Principal office		office and		registered		Phoenix House 3-5Jacktrees Road
						Cleartor Moor
						Cumbria
						CA25 5BD
The Trustees
						Mr P Hanratty
						Mr G P Smith
						Mrs J L Donaldson
						Mr DJWallace
						Mrs H M Conway			(Appointed	1 November 2022)
Company		Secretary				Mrs J L Donaldson
Independent			Examiner			Jane Ascroft FCA MA (Cantab)
						Enterprise House
						Harmire Enterprise	Park
						Barnard Castle
						County Durham
						DL12 8XT

				2023		2022
			Unrestricted	Resti1cted
			funds	funds	Total funds	Total funds
		Note			K
Income and endowments
Donations and legacies Charitable activities Investment income			2,509 70,918 501	633,795	2,509 704,713 501	3,638 698,786 28
Other income			919	282	1,201	2,242
Total income			74,847	634,077	708,924	704,694
Expenditure
Expenditure on charitable	activities	9,10	75,380	640,048	715,428	671,938
Total expenditure			75,380	640,048	715,428	671,938
Net (expenditure)/income			(533)	(5,971)	(6,504)	32,756
Transfers between funds			81,200	(81,200)
Net movement in funds			80,667	(87,171)	(6,504)	32,756
Reconciliation offunds
Total funds brought forward			139,052	116,438	255,490	222,734
Total funds carried forward			219,719	29,267	248,986	255,490

			2023	2022
		Note	R
Fixed Assets
Tangible fixed assets		15	83,720	96,695
Current Assets
Debtors		17	66,695	48,685
Cash at bank and in hand			203,986	229,237
			270,681	277,922
Creditors: amounts	falling due within one year	18	105,415	119,127
Net Current Assets			165,266	158,795
Total Assets Less Current Liabilities			248,986	255,490
Net Assets			248,986	255,490
Funds ofthe Charity
Restricted funds			29,267	116,438
Unrestricted funds			219,719	139,052
Total charity funds		21	248,986	255,490

			2023 f	2022
Cash Flows from Operating		Activities
Net (expenditure)/income			(6,504)	32,756
Adjustments for.
Depreciation oftangible	fixed	assets	12,975	9,608
Other interest receivable	and	similar income	(501)	(28)
Accrued income			(13,867)	(4,868)
Changes in:
Trade and other debtors			(18,010)	(8,441)
Trade and other creditors			155	(28,773)
Cash generated from operations			(25,752)
Interest received			501	28
Net cash (used in)/from	operating activities		(25,251)	282
Net (Decrease)/Increase	in	Cash and Cash Equivalents	(25,251)	282
Cash and Cash Equivalents		at Beginning ofYear	229,237	195,606
Cash and Cash Equivalents		at End ofYear	203,986	195,888

							Unrestricted	Restricted	Total Funds
							Funds	Funds	2023
							E	f	f'.
	MacMillan							28,920	28,920
	MasDAP							111,598	111,598
	CCC Money		Advice					57,060	57,060
	Copeland	Borough Council					32,000	5,000	37,000
	Cumbria	County Council					7,000	80,036	87,036
	National	Citizens Advice					506	23,244	23,750
	The National		Lottery	Community	Fund			50,833	50,833
	Phyllis Hamey Trust						30,000		30,000
	Groundwork		North East &Cumbria					39,452	39,452
	Cumbria	Community		Foundation				125,577	125,577
	Copeland	Community		Foundation				90,774	90,774
	Other grants						1,412	21,301	22,713
							70,918	633,795	704,713
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2022
							E
	MacMillan							28,272	28,272
	MasDAP							104,658	104,658
	CCC Money		Advice					57,060	57,060
	Copeland	Borough Council					32,000	21,131	53,131
	Cumbria	County Council					1,000	97,960	98,960
	National	Citizens Advice						22,735	22,735
	Allerdale	Citizens Advice					3,737	23,997	27,734
	The Henry Smith Charity							24,834	24,834
	Phyllis Hamey Trust						30,000		30,000
	Groundwork		North East &Cumbria					36,319	36,319
	Sellafield							24,701	24,701
	DWP - Help		To Claim					25,228	25,228
	Cumbria	Community		Foundation				109,243	109,243
	Copeland	Community		Foundation				30,875	30,875
	Other grants						150	24,886	25,036
							66,887	631,899	698,786
7.	Investment		Income
						Unrestricted	Total Funds	Unrestricted	Total Funds
						Funds	2023	Funds	2022
						F		F
	Bank interest		receivable			501	501	28	28

Other Income
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2023
				F	F	R
Other income				919	282	1,201
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2022
						F
Other income				2,242		2,242
Expenditure	on Charitable	Activities	by Fund Type
				Unrestricted	Restricted	Total Funds
				Funds F	Funds F	2023 f
Direct charitable costs				43,453	567,152	610,605
Support costs				31,927	72,896	104,823
				75,380	640,048	715,428
				Unrestricted	Restricted	Total Funds
				Funds F	Funds f	2022 f
Direct charitable costs				3,290	576,339	579,629
Support costs				45,498	46,811	92,309
				48,788	623,150	671,938

			Activities
			undertaken		Total funds	Total fund
			directly Support costs		2023	2022
				F		F
Direct charitable costs			610,605	103,816	714,421	667,099
Governance	costs			1,007	1,007	4,839
			610,605	104,823	715,428	671,938
Net (Expenditure)/Income
Net (expenditure)fincome		is stated after	charging/(crediting):
					2023	2022
					K
Depreciation	oftangible fixed assets				12,975	9,608

Independent	Examinatio	n Fee	s
					2023 f	2022
Fees payable	to the independent		examiner	for:
Independent	examination	ofthe	financial statements		1,200	3,300
Other financial services						1,156
					1,200	4,456

Staff Costs
The total staff costs and	employee	benefits for the reporting	period are analysed as	follows:
			2023 f	2022 f
Wages and salaries			430,532	377,290
Social security costs			39,821	31,500
Employer contributions	to pension	plans	18,442	15,191
			488,795	423,981

offull-time e	quivalent employees during the yea	r is analysed as follows:
		2023	2022
		No.	No.
Project staff		9	9
Supervisory	staff	1	1
Administrative	staff	4	4
Other staff		2	1
		16	15

Restricted funds with small su unrestricted reserves. Tangible Fixed Assets	rpluses arising due to	cost allocati	ons have been	moved to
		Long
	Freehold	leasehold	Fixtures and
	property	property F	fittings f	Total f
Cost
At 1 April 2022	133,399	144,820	60,368	338,587
Disposals		(144,820)		(144,820)
At 31 March 2023	133,399		60,368	193,767
Depreciation
At 1 April 2022	47,353	134,171	60,368	241,892
Charge for the year	2,326	10,649		12,975
Disposals		(144,820)		(144,820)
At 31 March 2023	49,679		60,368	110,047
Carrying amount
At 31 March 2023	83,720			83,720
At 31 March 2022	86,046	10,649		96,695

Debtors
		2023	2022
			f.
Trade debtors		14,118	5,804
Prepayments	and accrued income	52,577	39,150
Other debtors			3,731
		66,695	48,685

18.	Creditor	s: amou	nts f	alling due within one year
					2023	2022
						E
	Trade creditors				1,159	2,096
	Accruals	and deferred		income	104,256	117,031
					105,415	119,127
19.	Deferred	Income
					2023	2022
						F
	At 1 April 2022				100,231	95,584
	Amount	released	to income		(100,231)	(95,584)
	Amount	deferred	in year		101,323	100,231
	At 31 March 2023				101,323	100,231

		At				At 31 March
		1 April 2022	Income	Expendituref	Transfers	2023 F
General funds		134,897	44,447	(32,010)	(15,495)	131,839
Capital Fund				(12,975)	96,695	83,720
Phyllis Hamey	Trust	4,155	30,400	(30,395)		4,160
		139,052	74,847	(75,380)	81,200	219,719
		At				At 31 March
		1 April 2021 E	Income F	Expenditure	Transfers f	2022 F
General funds		127,402	40,963	(21,111)	(12,357)	134,897
Capital Fund
Phyllis Hamey	Trust		31,832	(27,677)		4,155
		127,402	72,795	(48,788)	(12,357)	139,052
Restricted funds
		At				At 31 March
		1 April 2022	Income	Expenditure	Transfers	2023
				F	F	F
Buildings &equipment		86,048			(86,048)
Financial Inclusion
Project			138,569	(140,641)	2,072
CCC Money Advice		1,189	57,060	(57,126)		1,123
MASDAP		2,116	111,598	(111,499)		2,215
MacMillan		402	28,920	(28,940)		382
Groundwork			39,452	(39,882)	430
Phoenix Enterprise
Centre project			7,656	(7,646)	(10)
TWC Financial
Wellbeing		3,122	59,611	(59,595)		3,138
TWC Core Costs		6,189	33,740	(33,688)		6,241
CCC Hardship	Fund		24,000	(24,000)
CCC Household
Essentials Fund		4,214	5,000	(9,292)	78
TWC Bedrock Fund		2,949	7,545	(7,545)		2,949
Energy Advice	Project	9,789	23,244	(23,234)		9,799
CCC First Contact			7,592	(9,708)	2,116
CCC Mental Wellbeing
Project			25,844	(25,821)	359	382

Analysis ofCharitable	Funds (continued)
COMF Benefit Advice		22,600	(22,595)	(5)
Copeland Hardship
Relief Fund		3,038			3,038
Employment Advice		10,000	(10,076)	76
Foodbank Outreach		3,645	(3,645)
Hospital Discharge
Advice		15,282	(15,327)	45
TWC Mental Health L
Wellbeing		9,681	(9,788)	107
Other restricted funds	420			(420)
	116,438	634,077	(646,646)	(81,200)	29,267
	At				At 31 March
	1 April 2021	Income f	Expenditure f'.	Transfers	2022
Buildings &equipment	88,372		(2,326)		86,046
Financial Inclusion
Project		91,541	(102,519)	10,978
CCC Money Advice	371	57,060	(56,242)		1,189
MASDAP		104,657	(102,541)		2,116
MacMillan		28,272	(27,870)		402
Groundwork		36,319	(36,176)	(143)
Help to Claim	774	25,228	(26,493)	491
Phoenix Enterprise
Centre project		19,843	(19,561)	(282)
TWC Financial
Wellbeing	3,122	48,312	(48,062)	(250)	3,122
TWC Core Costs		33,781	(27,592)		6,189
CCC Hardship Fund		15,000	(15,565)	565
CCC Household
Essentials Fund		13,715	(9,501)		4,214
TWC Bedrock Fund		10,455	(7,506)		2,949
Household Support
Fund Vouchers		84,952	(85,238)	286
Energy Advice Project	2,693	40,732	(33,636)		9,789
Other restricted funds		22,032	(22,322)	712	422
	95,332	631,899	(623,150)	12,357	116,438

22.	Analysis of Net A	ss	ets Between Funds
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2023
	Tangible fixed assets			83,720		83,720
	Current assets			246,262	24,419	270,681
	Creditors less than	1	year	(105,415)		(105,415)
	Net assets			224,567	24,419	248,986
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2022
						f
	Tangible fixed assets			10,649	86,046	96,695
	Current assets			247,530	30,392	277,922
	Creditors less than	1	year	(119,127)		(119,127)
	Net assets			139,052	116,438	255,490
23.	Analysis ofChanges		in Net Debt
						At
				At 1 Apr 2022	Cash flows	31 Mar 2023
				F		R
	Cash at bank and	in hand		229,237	(25,251)	203,986

			2023f	2022
Income and endowments
Donations and legacies
Donations			2,509	3,638
Charitable activities
MacMillan			28,920	28,272
MasDAP			111,598	104,658
CCC Money Advice			57,060	57,060
Copeland Borough Council			37,000	53,131
Cumbria County Council			87,036	98,960
National Citizens Advice			23,750	22,735
Allerdale Citizens Advice				27,734
The National Lottery	Community	Fund	50,833
The Henry Smith Charity				24,834
Phyllis Harney Trust			30,000	30,000
Groundwork North East &Cumbria			39,452	36,319
Sellafield				24,701
DWP - Help To Claim				25,228
Cumbria Community	Foundation		125,577	109,243
Copeland Community	Foundation		90,774	30,875
Other grants			22,713	25,036
			704,713	698,786
Investment income
Bank interest receivable			501	28
Other income
Other income			1,201	2,242
Total income			708,924	704,694

		2023	2022
Expenditure
Activities undertaken	directly
Wages Employer's NIC Pension costs Premises costs Office costs Staff and volunteer costs		396,064 39,821 18,442 4,257 10,667	332,726 31,500 15,191 27,763 13,557
Partner payments Other costs		129,604 11,750	158,892
		610,605	579,629
Support costs
Wages		34,468	44,564
Premises costs		30,625	633
Office costs		24,709	10,298
Depreciation		12,975	9,608
Staff and volunteer costs		607	9,954
Other costs		432	12,413
		103,816	87,470
Governance costs
Accountancy fees		1,007	4,839
Total expenditure		715,428	671,938
Net (expenditure)/income		(6,504)	32,756