Annual Report 2021-2022 citizens advice East Herts What we do Citizens Advice East Herts Is a local, independent charity. We support people with free. confidential and independent advice and campaign on the big issues affecting people's lives. Last year we helped 5725 people with 14.438 issues. We are part of the Citizens Advice network across England and Wales. Our vision is that everyone is able to access free advice to find a way forward. We aim to empower people to help themselves and tailor our support to meet people's needs. The majority of our service is delivered by volunteers who give advice by phone, email, online and in person when needed. We also run specialist projects and casework support where funded by partners. Contents p2 Whatwe do p3 Introduction from Chair of Trustees p4 Impact overview p6 A guide to our services p9 Projects & partnerships p11 Research & campaigns p13 Financial performance & fundraising Citizens Advlce East Herts Annual Report 2021-2022 'Introduction from Chair of Trustees Atthe end of 2021, even beforethe warin Ukraine, we knew at Citizens Advice East Herts that debt and poverty, driven by increasing food and energy prices were going to be the biggest challenges f or our service in 2022. Because we record every contact we have with local people, including the issues that they ask for help with, we know when debt problems are on the rise. This is the case now, with debt issues rising 5.6%January- March 2022 compared to the previous quarter. Referrals to foodbanks, which levelled off in mid 2021, are rising substantially. We gave out roughly 300 foodbank vouchers over the whole of last year. In March 2022 alone our advisers dealt with 63 foodbank issues. Food poverty is one result of a raft of other poverty-related issues: debt, housing, benefits, health, employment, income, all of which are being exacerbated by the cost of living crisis. People whose finances were already precarious are having to make impossible choices on whether to heat or eat - and sometimes do without both. After a brief pause following Covid-19, demand for our service continues to grow. We are seeing people with more complex problems, due to the knock-on effects of multiple issues hitting all at once. Against this increasing demand, and facing our 3wn cost increases, we know our income will further reduce as our main funder deals with the same issues. Everybody is feeling the pain. I have to thank our staff and volunteers for continuing to help people find a way forward, even as many of them are themselves impacted by the cost of living crisis. Citizens Advice East Herts continue to adapt so that the people who need us most know that we are here, as we always have been. Tony Murphy citizensadviceeastherts.org.uk Impact overview Who we are and how we help Free advice for everyone- on everything Advocacy Research & Campaigns 114 67 East Herts clients from most deprived wards 10 volunteers locations What we do Advice by email, webchat & messenger Face-to-face advice Advice by phone Advice by video Casework Our impact- 2021122 4in5 83Vo £31.26 5.775 14.438 said our advice improved their lives public value return for every £1 invested people helped issues dealt with would recommend our service Citizens Advice East Herts Annual Report 2021-2022 Impact overview The future We want to recruit more advisers We want to meet demand We want to work with community partners We want to raise our profile We want to increase our Income channels Did you know Our financial value to society is £14.5 million In public value and £6.1 milllon in income gained through benefits, debts written off and consumer problems resolved to the people we help. That works out as £13.19 galned for them for every £1 Invested. Our volunteers give around 19.000 hours of their time per year. Using our treasury model, the public value of our volunteers in wlder economic and social benefits is estimated at £491.829. Volunteering does not only benefit us as an organisation, national research shows that our volunteers benefjt from ractical skills, increasing employability, self-esteem and having a positive effect on health. Statement of Internal Control The trustee board oversees the information security of all personal information of our clients, staff, funders and strategic partners that is processed. Citizens Advice East Herts hold joint responsibility for client data that is held in our case management system, with the national Citizens Advice Service. An information assurance management team exists to ensure the confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which is compliant with the requirements of the UK General Data Protection Regulation and Data Protection Act 2018. cltlzensadvlceeastherts.org.uk A guide to our services Our general advice service is open to anyone. We offer free, confidential and non judgemental advice and information on a large range of issues including benefits, debt, housing, employment and relationships. Our advice is delivered by a mix of dedicated staff and highly trained volunteers and all our advice sessions are overseen by an experienced supervisor who is on hand to offer support. We hold the Advice Quality Standard mark and are authorised by the Financial Conduct Authority to provide debt advice. We have embedded the changes in how we deliver advice with great success and without compromising the quality of our service. 540kn of our advice was delivered via phone and we also offer advice by email (230kn), in person (7%) and webchat (6%) and via Herts Advice Line (11 Oh). Client satisfaction levels remain constant with 4 out of 5 clients saying we have improved their lives. We are continuing to communicate the many ways people can access our advice. We are helping people at pre-pandemic numbers but the number of issues per person we are advising on has increased by 130A) since 2020121. This has risen from an average of 2 issues per person to 2.5 issues per person. This suggests that people's problems are getting more complex and take more time and resources to resolve. People need different types and levels of support depending on their circumstances and many of our clients require more than one appointment. Some clients can be seen under our separately funded projects, either because they fit within the criteria for the project (geography, health issues, etc.) or because their case needs more in-depth support. We have also been proactive in reaching our most vulnerable clients and in increasing our community presence - we are running two weekly Contact Centres led by our Supervisors who triage clients and signpost them to access the help they need. We continue to offer face to face appointments in various locations across the community, as well as home visits where needed. The future This year in 2021122 we saw client numbers return to pre-pandemic figures but clients, problems are now more complex and take longer to resolve. 2021122 saw the cost of living start to increase and we expect this to continue to impact on our clients and the need for advice well into 2022123. Cltizens Advice East Herts Annual Report 2021-2022 'Our Vision is to Meet Client Needs - Now and in the Future. We will do so with three objectives: Meet client access needs Actively reach out to those who need adapted support Meet client advice needs Client case study: Justina Justina, who lives in Bishop's Stortford, is one person who is already affected by the cost of living crisis. She came to Citizens Advice East Herts with a range of issues relating to debt and poverty. She is recently separated from her husband and is supporting her two young children. When her marriage ended, she had to move hoLLI"e and the only accommodation she could find is a long distance from her daughter's school. Justina cannot work because she cannot afford childcare for her youngest daughter. She has thousands of pounds in debts, including parking tickets In her husband's name and council tax arrears. She came to us because she is having to choose between feeding her children and paying for petrol to get her daughter to school. We were able to issue Justina with short-term support - food vouchers and a £250 supermarket voucher which she can use to pay for petrol. We followed this up with a debt assessment, giving Justina a way forward for dealing with her debts, and we have worked with Justina to ensure that she is receiving all the benefits to which she is entitled, including additional support with Council Tax. name changed FINAL NOTICE citlzensadvlceeastherts.org.uk Key figures (2021-2022) We helped: over 5,000 clients by telephone over 2.500 by email and over 800 clients in person Our biggest activities were telephone calls (45 %) and email (22%), both of which increased since last year The top issues we helped people with were: 2 in 5 clients contacted us with an enquiryto do with benefits Benefits and tax credits 22 % Universal Credit 16 % Although a relatively small category, Utilities & Communications (373) surged in the last quarter Uanuary to March 2022), more than doubling their yearly number of issues Housing 13 % Employment 8 % Client Feedback Over 8 in 10 people say our advice helped them find a way forward Relationships and family 70/0_ "Excellent servlce. Very knowledgeable, very pleasant service. Cannot thank you enough. Your help has given me greater piece of mlnd. Brilliant servlce. Will hlghly recommend." "Your help was Invaluable to me at that time. You gave me all the information that others hadn't. I'll be back in touch soon when I need help with my new PIP application. A great help to me in my hour of need." "Great service received today. The lady I spoke to was brilliant, really understanding and helpful with lots of knowledge. Quick service and very helpful." Citizens Advice East Herts Annual Report 2021-2022 Projects & partnerships This year we have been able to run a number of projects, thanks to the support and funding of partners. Projects list Adviser recruitment: To recruit, train and develop volunteer advisers to provide accessible advice in East Herts. Funded by the Postcode Community Trust i •POSTCODE•: (OMMUNftY .BTRUST• Post COVID-19: To help us set up our new working hubs. Funded by Herts Community Foundation HCF Crisis intervention: To help us provide advice to residents facing immediate issues or who are in crisis. Funded by Herts County Council Hertfordshire Debt training: To train a debt adviser to deliver debt advice. Funded by the Money & Pensions Service in partnership with national Citizens Advice Money & Pensions Service advlce Disability benefits: To provide disability benefits advice. Funded by The Rowlinson Foundation in partnership with Herts Community Foundation and Citizens Advice St Albans and District HCF advl**Note**
**_Donations and legacies_**
Donations
2
Grants
3
**_Income from other activities_**
Trading income
Miscellaneous income
**_Investment Income_**
4
**_Income from_**
**_charitable activities_**
5
**Total Income**
**Expenditure:**
Advice and Information
**Expenditure on**
**charitable activities**
6
**Total Expenditure**
**Net Income/**
**(Expenditure)**
Transfers between funds
**Net Income/(Expenditure)**
**before other gains and losses**
Actuarial surplus/(loss)
on defined benefit
pension scheme
13
**Net movement in funds**
**_Reconciliation of funds_**
Total Funds brought forward
**Total Funds carried forward**|**2021/2022**
**Unrestricted**
**Restricted**
**Total**
**General**
**Designated**
**Funds**
**£**
**£**
**£**
**£**
11,092
-
6,630
17,722
151,730
-
1,500
153,230
**162,822**
**-**
**8,130**
**170,952**
-
-
-
-
-
-
-
-
**-**
**-**
**-**
**-**
**1,768**
**-**
**-**
**1,768**
**21,460**
**-**
**284,385**
**305,845**
**186,050**
**-**
**292,515**
**478,565**
198,955
-
282,284
481,239
**198,955**
**-**
**282,284**
**481,239**
**198,955**
**-**
**282,284**
**481,239**
**(12,905)**
**-**
**10,231**
**(2,674)**
(7,525)
7,525
-
-|**2020/2021**
**Total**
**Funds**
**£**
25,199
208,277| |---|---|---| |||**233,476**| |||-
-| |||**-**| |||**2,503**
**263,720**| |||**499,699**| |||444,791| |||**444,791**| |||| |||**444,791**| |||**54,908**
-| ||**(20,430)**
**7,525**
**10,231**
**(2,674)**
-
-
-
-|**54,908**
14,000| ||**(20,430)**
**7,525**
**10,231**
**(2,674)**
142,191
44,000
13,742
199,933
**121,761**
**51,525**
**23,973**
**197,259**|**68,908**
131,025| |||**199,933**| All amounts relate to continuing activities of the company. The Statement of Financial Activities includes all gains and losses in the year. The notes to the financial statements are shown on pages 13 to 23. 10 Easl Herts CÉbzwts Advice Semce Balance Sheet As at 31° ma￿1) 2022 Balance Sheet Company Number 3982216 2022 2021 Flxed Assets Tanglble assets io Current Assets Debtors Cash at bank and In hand li 2,676 381 754 8,258 410 699 384.430 418.957 Llabillties Credltors - amounts falllng due wlthln one year 12 67,171 96,024 Net cunynt assets 317,259 322.933 Defined Benefit Penslon Llablllty 13 120,000 123.000 Total net assets 197,259 199,933 The Funds of the charlty Restrbcted Income funds 14 23,973 13,742 Unrestr•rted lunds Designated funds General funds 15 15 51,525 121 761 M.000 142 191 rotal Unrestrfcted 173,286 186.191 Trtal Funds 16 197.259 199.933 The Olrectots tOWtsKder that the compwby F5 enti￿ to exeMrkn"￿ frorn rtqulvement to have an auof£ under the prov￿10￿5 of settA￿ 477 of the Cornwies Art 2tx)6 ACVI arKI ha¥e not ￿[red the company to obtsln an audlt For the year in question in accordarKe wlth section 476 ot the Art. The Drrettors ￿￿O￿ledge re5pon5ibillty lor eThsurirvJ thèt the company keeps accouniThJ records whth thfflply with seciknn 386 of the kt ntt lor preparlng financial statements which gl¥e a tnje aThJ falr viv* of the slate ol affair5 Of the company as at 31 March 2022 and ol it5 i[￿OMe afid expeodlture and aP￿t￿t￿n of re5wrces IDr the yeaT ended accordance wlth the requirernents of sect*on$ 394 arK1 395 or the Prt and whKh othe1w￿e t£mply with the requiten*nts of the Comp8n*s kt 21106 relèung to th fironcial statsrrents so Far as ￿P￿￿0b￿ to the company. The flnancfjal 51atemei*ts have prepared in accovdance with thE k¥DVIsi(￿ appItAb￿ to CDm￿n￿5 subjett to thE 5rnall cofflpan*s regime 4rO In aIrDrda￿e ¥Y￿h Re[￿n9 Stwdord. Approved by the Trustees on 2￿ December 2022 and slgned and authorise(J for Issue on thelr behalf by: G J Cansld( J Dowson The notes on pages to 23 for part of these financlal statements. 11 East Herts Citizens Advice Service Statement of Cash Flows _For the year ended 31[st] March 2022_ ## **�������������������������** |**Notes**
**Cash Flows from Operating activities:**
**_Net cash provided by operating_**
**_activities_**
**17**
**_Cash Flows from investing_**
**_activities:_**
Interest receivable
**_Net Cash provided by investing_**
**_activities_**
**_Change in cash and cash_**
**_equivalents in the reporting_**
**_period_**
Cash and cash equivalents at the
beginning of the reporting period
Change in cash and cash
equivalents in the reporting period
**_Cash and cash equivalents at_**
**_the end of the reporting period_**|**2021/22**
**2020/21**
**£**
**£**
**(29,682)**
**86,257**| |---|---| ||737
1,503| ||**737**
**1,503**| ||**(28,945)**
**87,760**| ||410,699
322,939
(28,945)
87,760| ||**381,754**
**410,699**| The notes on pages 13 to 23 form part of these financial statements. 12 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ ## **�����������������������������������** ## **����������������������** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## **�� ���������������������** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective 1 January 2019 – Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006. East Herts Citizens’ Advice Service meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). The presentation currency of the financial statements is the Pound Sterling (£), and rounding to the nearest £. ## **�� ���������������������������** The charity is a company limited by guarantee, incorporated and registered in the UK, and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member (16) – (2021 – 19) of the charity. ## **�� ��������������** The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern and relies on annual grants from East Herts District Council and others, and that it shall receive sufficient funding to continue operating at least throughout 2023. The effect of Covid-19 caused a major consideration but the level of required stability and income that the Trustees are already aware of will be in place for 2023, along with its reserves, and its ability to reduce costs should the need arise. Reductions in costs already seen demonstrate this. ## **�� ����������������** Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity, which the trustees have decided, at their discretion, to set aside to use for a specific purpose. Restricted funds are for work on specific projects being undertaken by the charity. Restricted funds are charged a proportion of management time and organisational costs. 13 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ ## **�� �������** Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Where income has related expenditure (as with contract income), the income and related expenditure are reported gross in the Statement of Financial Activities. Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period. Income received in advance relating to the following year is deferred until the criteria for income recognition are met. Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity, which is normally upon notification of the interest paid by the financial institution concerned. ## **�� ���������������������������** Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit from the use of the item is probable and that economic benefit can be measured reliably. Donated professional services and facilities are included in income at the estimated value of the gift to the charity when received, based on the amount the charity would have been prepared to pay for these services or facilities had it been required to purchase them, with a corresponding entry in the appropriate expenditure heading for the same amount. ## **�� ������������** Expenditure is recognised once there is a legal or constructive obligation to make a payment, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Support costs comprise those costs which are incurred directly in support of expenditure on advice and guidance and includes governance, finance, IT and HR. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity. Support costs are allocated to projects on a time basis. ## **�� �����������** The value of services provided by volunteers is not incorporated into these financial statements. 14 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ ## **�� �������������** All fixed assets are capitalised at their historical purchase cost and depreciated on a straight line basis over 3 years. ## **�� ��������** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date. ## **�� �������������������������** Cash at bank and cash in hand included cash and short-term deposits with a maturity of three months or less. ## **�� ���������������������������** Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that it is anticipated will be paid to settle the debt or at the amount received as advanced payments for the goods or services. ## **�� ���������** The charity previously participated in the Hertfordshire County Council Pension Fund which is a funded scheme and the assets are held separately from those of the charity. The value of the charity’s share of the assets and liabilities has been calculated by the Fund’s actuaries and the methodology is set out in note 13. Full actuarial valuations have in the past been obtained triennially to be updated at each balance sheet date. ## **�� ���������** The company is considered to pass the tests set out in paragraph 1 schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **�� �����������������������������������������������������** Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are considered to be reasonable. ## **�� ����������������������** The Charity has only financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at 15 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ transaction value and subsequently measured at their settlement value. Fixed assets are valued at cost and investments at fair value which is their market value. ## **����������������** |General Donations
Value of gifts in kind and donated
services|**2021/2022**
**£**
13,468
4,254
**17,722**|**2020/2021**
**£**
14,369
10,830| |---|---|---| |||**25,199**| Donations of £6,630 in 2021/22 were restricted (2020/21 £0). ## **�� ����������������** |East Herts Council
Uttlesford District Council
Buntingford Town Council
Ware Town Council
Hertford Town Council
Stanstead Abbotts Parish Council
Stansted St. Margarets Parish Council
Widford Parish Council
Broxted Parish Council
Sawbridgeworth Town Council
Hatfield Heath Parish Council
Cottered Parish Council
Elsenham Parish Council
Benington Parish Council
Thorley Parish Council
Buckland & Chipping Parish Council
Bayford Parish Council
Brent Pelham Parish Council
Hertford Heath Parish Council
Hormead Parish Council
Little Berkhamsted Parish Council|**2021/2022**
**£**
132,590
11,500
4,590
500
1,200
500
500
100
100
500
100
50
100
50
100
50
100
200
200
100
100
**153,230**|**2020/2021**
**£**
142,590
11,500
3,768
-
-
500
-
100
500
500
100
50
-
-
100
50
-
-
-
-
-| |---|---|---| |||**159,758**| The income from grants was £153,230 (2020/21: £159,758) to which must be added specific Covid 19 Grants of £48,519) of which £151,730 (2020/21: £159,758) was unrestricted and £1,500 (2020/21: £0) was restricted. The charity received no grants from central government or any other assistance. The core sum received from the local authority was £132,590 (2020/21 - £142,590) against which there are no unfulfilled conditions. ## **��������������������** |Rental income
Bank Interest|**2021/2022**
**£**
1,030
738
**1,768**|**2020/2021**
**£**
1,000
1,503| |---|---|---| |||**2,503**| All investment income in both the current and previous years relates to unrestricted funds. 16 ## East Herts Citizens Advice Service Notes to the Financial Statements ## _As at 31[st] March 2022_ ## **������������������������������������** |**Restricted Funds**
Herts Community Foundation
Friends of EHCAS (Training Advisers)
East Herts Council - Rural
Ware Charities
-
General Advice
-
Specialist Advice
The National Lottery Awards for All
- Debt
- Training Advisers
The National Lottery
Citizens Advice (UC-Help to Claim)
Citizens Advice (UC-Best Practice)
Citizens Advice – BEIS
MAPS
Henry Smith Foundation (Mental
Health)
East Herts Council (Homeless
Prevention)
Postcode Community Trust
Herts County Council Locality Grants
Herts County Council (Defra)
Herts County Council (Crisis
Intervention)
Herts County Council (Scam
awareness)
Herts County Council (Winter Grants)
Ann Rylands
**Unrestricted Funds**
General Fundraising
Herts County Council Locality Grant
Herts County Council (Household
Support Fund)
Arnold Clerk|**2021/2022**
**£**
24,801
2,000
2,709
8,414
9,520
-
-
9,940
45,988
39,979
6,666
16,536
32,500
28,602
9,630
-
-
41,100
-
5,000
1,000
7,160
5,300
8,000
1,000
**305,845**|**2020/2021**
**£**
19,754
-
-
8,414
-
9,952
9,940
-
46,474
39,648
3,995
17,772
15,950
9,534
-
1,500
10,000
27,000
7,000
-
-
36,787
-
-
-| |---|---|---| |||**263,720**| 17 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ ## **���������������������������** |**�����������������������**|||| |---|---|---|---| ||**Direct Costs**|**Support Costs**|**Total Costs**| |||**(note 7)**|| ||**£**|**£**|**£**| |**2021/2022**|||| |Advice and Information|389,599|91,640|**481,239**| |2020/2021|||| |Advice and Information|335,477|109,314|**444,791**| ## **�� ���������������������������** ||**Basis of**|**Management**|**IT**|**Finance/ HR**|**Governance**|**Total**| |---|---|---|---|---|---|---| ||**Apportionment**|||||| |||**£**|**£**|**£**|**£**|**£**| |**2021/2022**||||||| |Advice and
Information|
Direct|36,704|22,878|24,387|7,671|**91,640**| |2020/2021||||||| |Advice and
Information|
Direct|35,634|41,547|23,793|8,340|**109,314**| Governance costs comprise examination fees £2,574 (2020/2021: £3,600); professional fees £3,480 (2020/2021: £3,540) and Board Secretariat £1,617 (2020/21 1,200). ## **��������������������������������������������������������** |Wages and Salaries
Social Security Costs
Pension Costs|**2021/2022**
**£**
360,728
23,910
11,039
**395,677**|**2020/2021**
**£**
291,411
18,435
10,720| |---|---|---| |||**320,566**| The charity trustees were not paid in the year (2020/2021: nil), neither were they reimbursed expenses during the year (2020/2021: nil). The average monthly head count was 19 (2020/2021: 18) and analysis of the staff employees during the year was: |Advice and Information
Support Services
Total|**2021/2022**
**Actual**
**Number**
13
6
**19**|**2020/2021**
**Actual**
**Number**
11
7| |---|---|---| |||**18**| There are no employees whose total employee benefits, including pension contributions, total over £60,000. 18 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ ## **�������������������������** |**2021/2022**
**£**
Net Incoming Resources is stated after
charging:
Depreciation
-
Independent examination fees
1,674
Operating lease rentals
12,058
**����������������������**
**IT **
**£**
**_Cost or Revaluation_**
At start of year
59,995
Additions
-
**_At end of year_**
**59,995**
**_Depreciation_**
At start of year
59,995
Charge for year
-
**_At end of year_**
**59,995**
**_Net book value at the end of the_**
**_year_**
**-**
_Net book value at the start of the year_
-
**����������**
**2021/2022**
**£**
Sundry Debtors
213
Prepayments
2,463
**2,676**
**�������������������������������������������**
**2021/2022**
**£**
Other Creditors
10,310
Accruals
5,166
Deferred Income
51,695
**67,171**
**Deferred income reconciliation:**
**£**
Balance brought forward
88,618
Amount released to the Statement of
Financial Activities
(88,618)
Amount deferred in the year
51,695
Balance carried forward
**51,695**|**2020/2021**
**£**
-
3,600
21,502
**Total**
**£**
59,995
-
**59,995**
59,995
-
**59,995**
**-**
-
**2020/2021**
**£**
6,544
1,714
**8,258**
**2020/2021**
**£**
-
7,406
88,618
**96,024**
**£**
55,273
(55,273)
88,618
**88,618**| |---|---| 19 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ Deferred income represents funds advanced for projects undertaken in the following year. ## **�������������** The charity observes its obligations under auto-enrolment, and some employees of the charity are entitled to join a defined contribution “money purchase” scheme. The charity’s contributions are restricted to a maximum of 6% of the employee’s gross salary. The amount recognised in income and expenditure as an expense in relation to defined contribution plans is £11,039 (2021-£10,720). The amount outstanding at the year was £Nil. EHCAS participated in a defined benefit pension scheme operated by Hertfordshire County Council until 31 December 2008. There are no active members of the scheme and the Trustees had agreed with the Trustees of the pension scheme that the charity may continue to participate in the scheme, making payments of £2,500 per annum. EHCAS, being a ceased employer within the fund with an outstanding deficit, had been required to value the deficit on a Gilts (cessation) basis, a full review and actuarial valuation being completed triennially. The basis used for more recent valuations however was Gilts with cessation mortality. Cessation mortality assumes a more prudent life expectancy - people will be expected to live longer, and pensions expected to be paid for longer, therefore a slightly increased liability. Due to a change in legislation a cessation valuation was undertaken with a view to crystalising the liability and agreeing its ultimate settlement. Due to the prudent approach taken previously, the Trustees did not expect a significant shift in the value previously reported, which proved to be the case. During the year to 31[st] March 2021 the liability was valued as a crystallised sum at £123,000, since when repayments totalling £3,000 have been made. The resultant liability at 31[st] March 2022 of £120,000 is shown in these Accounts. Given that this is now an absolute liability, no details of the underlying assets and liabilities need to be disclosed here. There will be no fund specifically held for clearing this liability and it is therefore allocated within unrestricted reserves. ## **���������������������** |||**2021/2022**|**2021/2022**||| |---|---|---|---|---|---| ||**As at 1 April**
**2021**|**Income**|**Expenditure**|**Transfers**|**As at 31**
**March 2022**| ||**£**|**£**|**£**|**£**|**£**| |Benefits|2,184|171,220|149,981|-|**23,423**| |Homeless|7,803|45,139|52,942|-|**-**| |Mental Health|-|32,500|32,500|-|**-**| |Other|3,755|43,656|46,861|-|**550**| |Total|13,742|292,515|282,284|-|**23,973**| |||**2020/2021**|||| ||**As at 1 April**
**2020**|**Income**|**Expenditure**|**Transfers**|**As at 31**
**March 2021**| ||**£**|**£**|**£**|**£**|**£**| |Benefits|379|131,474|129,669|-|**2,184**| |Homeless|1,426|9,534|9,631|-|**1,329**| |Mental Health|9,834|15,950|25,784|-|**-**| |Other|576|69,975|60,322|-|**10,229**| |Total|12,215|226,933|225,406|-|**13,742**| The nature of these funds is as given below; 20 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ Benefits – advice in connection with benefits available to those in difficulty; example Universal Credit. Homeless – debt, budgeting and benefits advice to people at risk of homelessness. Mental Health – advice for people with mental health issues living with debt, in crisis or facing exceptional pressures. Other – other issues such as debt, credit issues, and scams awareness. ## **�����������������������** |_Designated Funds_
Fixed Assets
Other Assets
_Total Designated_
_Funds_
General Fund
**Total**
**Unrestricted**
**Funds**|**2021/2022**
**As at 1**
**April 2021**
**Income**
**Expenditure**
**Tfrs/Move**
**ments**
**As at 31**
**March 2022**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
44,000
-
-
7,525
**51,525**| |---|---| ||44,000
-
-
7,525
**51,525**| ||142,191
186,050
198,955
(7,525)
**121,761**| ||186,191
186,050
198,955
-
**173,286**| |_Designated Funds_
Fixed Assets
Other Assets
_Total Designated_
_Funds_
General Fund
**Total**
**Unrestricted**
**Funds**|**2020/2021**
**As at 1 April**
**2020**
**Income**
**Expenditure**
**Tfrs/Move**
**ments**
**As at 31**
**March 2021**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
44,000
**44,000**| |---|---| ||-
-
-
44,000
**44,000**| ||118,810
184,957
117,576
(44,000)
**142,191**| ||118,810
184,957
117,576
-
**186,191**| ## **������������������������** |Tangible Fixed
Assets
Current Assets
Creditors falling
due in less than
one year
Defined benefit
pension liability|**2021/2022**
**General**
**Fund**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**£**
**£**
**£**
**£**
-
-
-
**-**
308,932
51,525
23,973
**384,430**
(67,171)
-
-
**(67,171)**
(120,000)
-
-
**(120,000)**| |---|---| ||121,761
51,525
23,973
**197,259**| 21 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ |Tangible Fixed
Assets
Current Assets
Creditors falling
due in less than
one year
Defined benefit
pension liability|**2020/2021**
**General**
**Fund**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**£**
**£**
**£**
**£**
-
-
-
**-**
361,215
44,000
13,742
**418,957**
(96,024)
-
-
**(96,024)**
(123,000)
-
-
**(123,000)**| |---|---| ||142,191
44,000
13,742
**199,933**| The designated funds are funds earmarked for specific projects to be actioned in the ensuing year. For 2022 into 2023, this relates to filling identified staffing roles to improve and expand the service. For 2021 into 2022 there was a similar objective, with the inclusion of expanding technical capability within the organisation. - **���������������������������������������������������������������������� ����������������������** |Net (expenditure)/income for the
reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Interest receivable
Decrease/(Increase) in debtors
(Decrease)/Increase in creditors
Movement in pension liability
Net cash provided by / (used in)
operating activities|**2021/2022**
**£**
(2,674)
(737)
5,582
(28,853)
(3,000)
**(29,682)**|**2020/2021**
£
68,908
(1,503)
(2,702)
35,554
(14,000)| |---|---|---| |||**86,257**| ## **������������������������������������������** |Cash in hand
Notice deposits (less than 3 months)
Total cash and cash equivalents|**2021/2022**
**£**
46
381,708
**381,754**|**2020/2021**
**£**
46
410,653| |---|---|---| |||**410,699**| 22 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ **���������������������������������������** ��������������������������������������������������������������������������� |||||**2021/2022**||**2020/2021**|**2020/2021**| |---|---|---|---|---|---|---|---| |||||**Land &**|**Other**|**Land &**|**Other**| |||||**Buildings**||**Buildings**|| |||||**£**|**£**|**£**|**£**| |0|to|1|year|
6,180|-|8,500
|-| ## **��������������������������������** During the year, £3,354 (2020/2021: £3,480) was the deemed market value of services provided without charge by Tees Solicitors for legal work relating to general professional advice. James Dowson, a director of the company, is a partner of Tees. There are no other related parties to note (2020/2021: none). 23 **������������������������������������** (A charitable company limited by guarantee) ## ��������������������� For the year ended 31[st] March 2022 Registered Charity No: 1083211 Company No: 3982216 East Herts Citizens Advice Service Financial Statements ## **�������������������������������������** _For the year ended 31[st] March 2022_ Registered Charity No: 1083211 Company No: 3982216 Trustees and Directors: Tony Murphy Chair James Dowson Secretary Gary Cansick Treasurer Elaine Connor Roger Merton MBE Richard Smith Ballu Sesay Christine Gillham Nick Walker Barry Hunt Secretary: James Dowson Registered Office: The Manor House High Street Buntingford Hertfordshire SG9 9AB Bankers: Barclays Bank Plc 10 North Street Bishops Stortford Hertfordshire CM23 2LH Independent Examiners: Price Bailey LLP Causeway House 1 Dane Street Bishop’s Stortford Hertfordshire CM23 3BT 1 East Herts Citizens Advice Service Financial Statements ## **�������������������������������������� ���������������������[��] ������������** ||Page| |---|---| |Trustees’ Report|3 to 8| |Independent Examiner’s Report|9| |Statement of Financial Activities|10| |Balance Sheet|11| |Statement of Cash Flows|12| |Notes to the Financial Statements|13 to 23| 2 East Herts Citizens Advice Service Trustees’ Report _For the year ended 31[st] March 2022_ ## **������������������** The Trustees are pleased to submit their annual report, incorporating the report of the Directors, and financial statements for the year ended 31 March 2022. The Directors act as Trustees for the East Herts Citizens Advice Service and are referred to as such throughout this report. Legal and administrative information set out on page 1 forms a part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice – Accounting and Reporting for Charities (effective 1[st] January 2019). ## **���������������������** The objects of the Service are to ensure that individuals do not suffer through a lack of knowledge: - of their rights and responsibilities; - or of the service available to them; - or through an inability to express their needs effectively; - and, equally, to exercise a responsible influence on the development of social policies and services, both locally in each of its outlets, regionally and nationally. The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Service's aims and objectives and in planning future activities and setting policy for the year. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set. ## **���������������** A Board administers the charity and meets as required to fulfil its duties, a minimum of four times a year. The Board has established three sub-committees: Finance, Risk and Staffing and Personnel. Sub-committee meetings take place regularly and these are supplemented with additional working groups as required, with the Chief Executive (or another senior manager) in attendance. There are further meetings between Trustees and the Senior Leadership Team as required to cover day-to-day matters of finance and strategy. ## **��������������������������������������������** Our main activities and who we try to help are described below. All our charitable activities focus on providing the advice that people in our local community need for the problems they face and to improve the policies and practices that affect people's lives. We are an independent charity that provides free, confidential and impartial advice to everybody regardless of race, gender, disability, sexual orientation, nationality, religion or age. In all aspects of its work, the service recognises the positive value of diversity, promotes equality and challenges discrimination. All our activities are undertaken to further our charitable purposes for the public benefit. ## **�����������������������������������������** ## **About us** Citizens Advice East Herts provides free, confidential, non-judgemental and impartial advice. We are a member of the Citizens Advice network and an independent, trusted and well-known local charity. East Herts is a large, semi-rural district with limited 3 East Herts Citizens Advice Service Trustees’ Report _For the year ended 31[st] March 2022_ transport links across the regions, and partial digital connectivity with some areas not covered and therefore ensuring people can access quality phone advice is one of our top priorities. Our staff and volunteers are local people - we are run by the community for the community. Many of our paid staff are previous volunteers or have ‘lived experience’. Our advice is delivered via phone, email, video, webchat and in person (including home visits). Our support is wide-reaching and includes providing advice on debt, benefits, housing, employment, relationships and utilities – hence we are best placed to help people manage the increase in the cost of living. There is no other organisation who provides the wide-ranging, detailed and externally accredited advice that we offer. People need different types of advice depending on their circumstances. Some are in financial distress; others have experienced personal difficulties. Many clients have mental health issues or learning disabilities and are often in crisis situations with complex problems that need in-depth support. We are currently staffed by 14 part-time and 1 full time paid employees (2020/21, 15 part-time and 4 full time paid employees) and 67 volunteers excluding trustees (2020/21, 75 volunteers). Our volunteers are the backbone of our organisation, giving us in the region of 19,000 hours of their time (2020/21, 23,000 hours) in the last year. They include young people looking for their first job, professionals who want to broaden their horizons and retired people who want to give something back to the community. We value equality and diversity and offer training and support to all. We have a strong track record of working in partnership and in 2020/21 introduced ‘East Herts Frontline’ – an online referral tool to help ensure that local residents get timely access to the right level of assistance and support, do not need to repeat personal details and are not lost within a signposting system. ## **Why we’re needed** Although East Herts is a relatively prosperous part of the country, it contains areas of relative deprivation and a disproportionate number of our clients come from these areas. Our clients are most likely to earn significantly less than the average East Herts resident, less likely to be in employment, more likely to be disabled or have a long-term health problem, and less likely to own their own home. Over a quarter of our clients who live in East Herts come from the 5 most deprived East Herts wards (2020/21 25% come from 5 most deprived wards) and some are isolated by their rural location (East Herts is the most rural of all Herts districts). The Covid-19 crisis has shown just how vulnerable any of us can be to sudden life changes. In addition, the cost-of-living crisis is also highlighting fault lines in our society to which our clients are most exposed. They are in dire need of our advice to help them through these difficult times. ## **What we do** We understand the complexity of issues that affect people. We provide education and skills to help our clients understand their rights and responsibilities and to find a way forward. Our advice on any subject can improve people’s health, make a difference to their finances and make them more resilient. We aim to empower our clients by tailoring the advice we give to their individual needs. In addition to our generalist advice service we run projects where funded by partners. Our specialist project areas in 2021/22 have included debt advice, mental health, crisis intervention, homelessness prevention, home visiting, Universal Credit help to claim and scams awareness. 4 East Herts Citizens Advice Service Trustees’ Report _For the year ended 31[st] March 2022_ Last year we helped 5,725 people (2020/21 8,700 which was affected by the impact of Covid), on a range of issues including benefits, debt, housing, employment and relationships, offering many multiple appointments as we worked holistically with them to improve their lives. Our advice is available to everyone, but significant numbers of clients come to us because they are vulnerable, facing hardship and unable to move forward without help. ## **Research and campaigns** In addition to our advice services, we raise awareness of issues affecting our communities through our research and campaigns. In 2021/22 we produced local research papers including: - Covid one-year on: The impact of the pandemic in East Herts - Disability and social inequality - The impact of Covid 19 on disadvantaged groups - Food poverty - Housing: The Impact of the lifting of the Eviction Ban We also supported National Citizens Advice on several national campaigns including on scams, Universal Credit and energy prices. ## **The difference we make** It is impossible to put a financial value on everything we do, but we’ve used the Citizens Advice Treasury-approved model to demonstrate our financial impact. Using this model, we calculate that in 2021/22 in East Herts we generated: - £14.5 million in public value (2020/21 £19.5 million) i.e. wider economic and social benefits through better wellbeing, participation and productivity for the people we help - £6.1 million in financial outcomes following advice (2020/21 £8.4 million) through writing off debts, issuing food vouchers, taking up benefits or compensation for consumer problems. That’s £13.19 for every £1 invested (2020/21 £16.36 for every £1 invested) - 8 in 10 people said their problem was resolved following our advice. 9 in 10 said we helped them to move forward. _“Cannot thank you enough. Your help has given me greater piece of mind. Brilliant service. Will highly recommend” (client)_ _“The advice I received was very professional and the result was life changing” (client)_ ## **Our impact on our volunteers** Each volunteer receives training and ongoing support specific to their role. It takes approximately 18 months to train a Generalist Adviser and once trained they stay with us, on average, for 12 years (2020/21 11 years). The average initial cost of training and recruiting a volunteer is £1,400 (2020/21 £1,400) with an ongoing annual cost of approximately £300. Our commitment to valuing diversity and promoting equality means we can encourage individuals who might not otherwise volunteer. Using our Treasury model, the public value of Citizens Advice East Herts volunteers in wider economic and social benefits is estimated at £491,829 (2020/21 £491,820). Volunteering does not only benefit us as an organisation, national research shows that our volunteers benefit from practical skills, increasing employability, self-esteem and having a positive effect on health. 5 East Herts Citizens Advice Service Trustees’ Report _For the year ended 31[st] March 2022_ _“I have found it to be a really valuable experience which has improved some of my skills and given me insight into the third sector and some of the key issues facing our community” (volunteer)_ _“No two calls are the same, and I truly enjoy the variety…. Occasionally a person’s story touches my heart, and I can genuinely say the experience has made me a better person” (volunteer)_ In 2021/22 we also ran various ‘community engagement projects’, such as scams awareness and rural engagement. These tackle lack of knowledge, financial hardship and aim to reach those at risk of being excluded from involvement in society, including the elderly and socially deprived. We also take our advice service direct to the community with weekly ‘Citizens Advice Contact Centres” - a triage service run by a paid advice supervisor - in a local Church’s community space and a community centre in an area of deprivation. It’s not just about the stats … ## **Case study:** Justina (name changed), who lives in Bishop’s Stortford, is one person who is already affected by the cost of living crisis. She came to Citizens Advice East Herts with a range of issues relating to debt and poverty. She is recently separated from her husband and is supporting her two young children. When her marriage ended, she had to move house and the only accommodation she could find is a long distance from her daughter’s school. Justina cannot work because she cannot afford childcare for her youngest daughter. She has thousands of pounds in debts, including parking tickets in her husband’s name and council tax arrears. She came to us because she is having to choose between feeding her children and paying for petrol to get her daughter to school. We were able to issue Justina with short-term support - food vouchers and a £250 supermarket voucher which she can use to pay for petrol. We followed this up with a debt assessment, giving Justina a way forward for dealing with her debts, and we have worked with Justina to ensure that she is receiving all the benefits to which she is entitled, including additional support with Council Tax. ## **The future** In 2020/21 we advised local people on the impact of the Covid-19 pandemic. This led to a change in client numbers and the types of issues presented. This year in 2021/22 we saw client numbers return to pre-pandemic figures, but clients’ problems are now more complex and take longer to resolve. 2021/22 saw the cost of living start to increase and we expect this to continue to impact on our clients and the need for advice well into 2022/23. Our Vision is to Meet Client Needs – Now and in the Future. We will do so with three objectives. 1. Meet client access needs 2. Actively reach out to those who need adapted support 3. Meet client advice needs For further information on what we do and the difference we make see our website – www.citizensadviceeastherts.org.uk 6 East Herts Citizens Advice Service Trustees’ Report _For the year ended 31[st] March 2022_ ## **���������������������** The Independently Examined accounts of the Service are attached to this report and full details of the financial position are contained therein together with the Examiner’s report to the Trustees. The Trustees have considered the level of operating costs and the cash flow. Core funding from East Herts Council has been received for 2021/22, and subsequently for 2022/23. The Trustees are satisfied that the Service’s overall funding is such that it will be able to meet its obligations as they fall due in the ordinary course of business and accordingly the accounts have been drawn up on a going concern basis. The accounts for 2017 showed for the first time an actuarial valuation of our share of the Herts County Council Local Government Pension Scheme deficit. This was a result of changes in accounting standards at the time, and the relationship with the Trustees of the HCC Pension Scheme had remained unchanged from 2008 when active membership of the pension scheme ceased and an annual contribution of £2,500 was agreed. During 2020/21 changes in legislation provided that where active membership had ceased it was then a requirement to obtain a ‘cessation valuation’ of the scheme, with a view to reaching settlement over an agreed period, and the scheme effectively cease. The Trustees instructed a professional cessation valuation, the Report revealing a deficit of £123,000, of which £3,000 was settled in the 2021/22 year. A proposal of £1,000 per calendar month to clear has been offered whilst options are explored. The expectation is that the liability will be settled over a suitable, agreed period so as not to put a strain on the financial position. ## **���������������������������������������** Donations and grants that are provided for specific purposes are treated as Restricted Funds. All other reserves are held in general funds. At the balance sheet date, of those funds £51,525 (2020/21 £44,000) had been allocated to specific projects which are now ongoing and are designated as such in these financial statements. The board has set a prudent and realistic budget for 2022/23 maintaining adequate reserves for the operation of the Service. The Trustees set the level of reserves having regard to the committed forward spend of the organisation, with a contingency to allow for the orderly management of the organisation should it be faced with any adverse and unexpected event, keeping in mind also a minimum level of free reserves at a minimum of six months ongoing costs. The 2020/21 year experienced such an event of course with the effect of the Covid-19 pandemic, and whilst it was expected that the level of general reserves would gradually decline the support received to help combat such a difficult period was very pleasing and very welcomed but can never of course be certain. As a result, the objective above is, and continues to be, achieved. The Trustees confirm that risks continue to be reviewed on an ongoing basis and systems and procedures are brought into place in order to manage those risks. ## **��������������������������������** The Trustee board oversees the information security of all personal information of our clients, staff, funders and strategic partners that is processed. Citizens Advice East Herts holds joint responsibility for client data that is held in our case management system, with the national Citizens Advice Service. An information assurance management team exists to ensure the confidentiality, integrity and availability of all personal and sensitive data, and is maintained to a level which is compliant with the requirements of the UK General Data Protection Regulation and Data Protection Act 2018. ## **���������������������������������������������������** Trustees are elected at the Annual General Meeting or are nominated by any associated member organisations or co-opted by the Committee members. The persons entitled to vote at the AGM in order to elect the Trustees are the Members of the association (up to 40). The induction and training of new Trustees is undertaken within the Service, as well as through the attendance at courses provided by national Citizens Advice. 7 East Herts Citizens Advice Service Trustees’ Report _For the year ended 31[st] March 2022_ The members of the charity are entitled to appoint the Trustees, who are required to retire at the fourth annual general meeting following the date they were last admitted as a member but may be readmitted. ## **������������������������** A resolution will be proposed at the Annual General Meeting that Price Bailey LLP be appointed Independent Examiners to the charity for the ensuing year. This report has been prepared in accordance with the special provisions relating to small companies subject to the small companies’ regime within Part 15 of the Companies Act 2006 and therefore does not include a Strategic Report. By order of the Trustees 20[th] December 2022 J Dowson Company secretary 8 East Herts Citizens Advice Service Independent Examiner’s Report _For the year ended 31st March 2022_ ## **��������������������������������������������������������������������� ����������������** ## **���������������������������������������������������������������������** I report to the Charity Trustees on my examination of the accounts of the company for the year ended 31 March 2022 which are set out on pages 10 to 23. ## **�������������������������������������** As the Charity Trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the account of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **���������������������������������** Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **Michael Cooper-Davis FCCA ACA For and on behalf of Price Bailey LLP Chartered Accountants** Date: 31 January 2023 …………………… Causeway House 1 Dane Street Bishops Stortford Herts, CM23 3BT 9 East Herts Citizens Advice Service Statement of Financial Activities _For the year ended 31[st] March 2022_ ## **����������������������������������** (Incorporating income and expenditure account) |**Income:**
**Note**
**_Donations and legacies_**
Donations
2
Grants
3
**_Income from other activities_**
Trading income
Miscellaneous income
**_Investment Income_**
4
**_Income from_**
**_charitable activities_**
5
**Total Income**
**Expenditure:**
Advice and Information
**Expenditure on**
**charitable activities**
6
**Total Expenditure**
**Net Income/**
**(Expenditure)**
Transfers between funds
**Net Income/(Expenditure)**
**before other gains and losses**
Actuarial surplus/(loss)
on defined benefit
pension scheme
13
**Net movement in funds**
**_Reconciliation of funds_**
Total Funds brought forward
**Total Funds carried forward**|**2021/2022**
**Unrestricted**
**Restricted**
**Total**
**General**
**Designated**
**Funds**
**£**
**£**
**£**
**£**
11,092
-
6,630
17,722
151,730
-
1,500
153,230
**162,822**
**-**
**8,130**
**170,952**
-
-
-
-
-
-
-
-
**-**
**-**
**-**
**-**
**1,768**
**-**
**-**
**1,768**
**21,460**
**-**
**284,385**
**305,845**
**186,050**
**-**
**292,515**
**478,565**
198,955
-
282,284
481,239
**198,955**
**-**
**282,284**
**481,239**
**198,955**
**-**
**282,284**
**481,239**
**(12,905)**
**-**
**10,231**
**(2,674)**
(7,525)
7,525
-
-|**2020/2021**
**Total**
**Funds**
**£**
25,199
208,277| |---|---|---| |||**233,476**| |||-
-| |||**-**| |||**2,503**
**263,720**| |||**499,699**| |||444,791| |||**444,791**| |||| |||**444,791**| |||**54,908**
-| ||**(20,430)**
**7,525**
**10,231**
**(2,674)**
-
-
-
-|**54,908**
14,000| ||**(20,430)**
**7,525**
**10,231**
**(2,674)**
142,191
44,000
13,742
199,933
**121,761**
**51,525**
**23,973**
**197,259**|**68,908**
131,025| |||**199,933**| All amounts relate to continuing activities of the company. The Statement of Financial Activities includes all gains and losses in the year. The notes to the financial statements are shown on pages 13 to 23. 10 Easl Herts CÉbzwts Advice Semce Balance Sheet As at 31° ma￿1) 2022 Balance Sheet Company Number 3982216 2022 2021 Flxed Assets Tanglble assets io Current Assets Debtors Cash at bank and In hand li 2,676 381 754 8,258 410 699 384.430 418.957 Llabillties Credltors - amounts falllng due wlthln one year 12 67,171 96,024 Net cunynt assets 317,259 322.933 Defined Benefit Penslon Llablllty 13 120,000 123.000 Total net assets 197,259 199,933 The Funds of the charlty Restrbcted Income funds 14 23,973 13,742 Unrestr•rted lunds Designated funds General funds 15 15 51,525 121 761 M.000 142 191 rotal Unrestrfcted 173,286 186.191 Trtal Funds 16 197.259 199.933 The Olrectots tOWtsKder that the compwby F5 enti￿ to exeMrkn"￿ frorn rtqulvement to have an auof£ under the prov￿10￿5 of settA￿ 477 of the Cornwies Art 2tx)6 ACVI arKI ha¥e not ￿[red the company to obtsln an audlt For the year in question in accordarKe wlth section 476 ot the Art. The Drrettors ￿￿O￿ledge re5pon5ibillty lor eThsurirvJ thèt the company keeps accouniThJ records whth thfflply with seciknn 386 of the kt ntt lor preparlng financial statements which gl¥e a tnje aThJ falr viv* of the slate ol affair5 Of the company as at 31 March 2022 and ol it5 i[￿OMe afid expeodlture and aP￿t￿t￿n of re5wrces IDr the yeaT ended accordance wlth the requirernents of sect*on$ 394 arK1 395 or the Prt and whKh othe1w￿e t£mply with the requiten*nts of the Comp8n*s kt 21106 relèung to th fironcial statsrrents so Far as ￿P￿￿0b￿ to the company. The flnancfjal 51atemei*ts have prepared in accovdance with thE k¥DVIsi(￿ appItAb￿ to CDm￿n￿5 subjett to thE 5rnall cofflpan*s regime 4rO In aIrDrda￿e ¥Y￿h Re[￿n9 Stwdord. Approved by the Trustees on 2￿ December 2022 and slgned and authorise(J for Issue on thelr behalf by: G J Cansld( J Dowson The notes on pages to 23 for part of these financlal statements. 11 East Herts Citizens Advice Service Statement of Cash Flows _For the year ended 31[st] March 2022_ ## **�������������������������** |**Notes**
**Cash Flows from Operating activities:**
**_Net cash provided by operating_**
**_activities_**
**17**
**_Cash Flows from investing_**
**_activities:_**
Interest receivable
**_Net Cash provided by investing_**
**_activities_**
**_Change in cash and cash_**
**_equivalents in the reporting_**
**_period_**
Cash and cash equivalents at the
beginning of the reporting period
Change in cash and cash
equivalents in the reporting period
**_Cash and cash equivalents at_**
**_the end of the reporting period_**|**2021/22**
**2020/21**
**£**
**£**
**(29,682)**
**86,257**| |---|---| ||737
1,503| ||**737**
**1,503**| ||**(28,945)**
**87,760**| ||410,699
322,939
(28,945)
87,760| ||**381,754**
**410,699**| The notes on pages 13 to 23 form part of these financial statements. 12 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ ## **�����������������������������������** ## **����������������������** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## **�� ���������������������** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective 1 January 2019 – Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006. East Herts Citizens’ Advice Service meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). The presentation currency of the financial statements is the Pound Sterling (£), and rounding to the nearest £. ## **�� ���������������������������** The charity is a company limited by guarantee, incorporated and registered in the UK, and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member (16) – (2021 – 19) of the charity. ## **�� ��������������** The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern and relies on annual grants from East Herts District Council and others, and that it shall receive sufficient funding to continue operating at least throughout 2023. The effect of Covid-19 caused a major consideration but the level of required stability and income that the Trustees are already aware of will be in place for 2023, along with its reserves, and its ability to reduce costs should the need arise. Reductions in costs already seen demonstrate this. ## **�� ����������������** Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity, which the trustees have decided, at their discretion, to set aside to use for a specific purpose. Restricted funds are for work on specific projects being undertaken by the charity. Restricted funds are charged a proportion of management time and organisational costs. 13 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ ## **�� �������** Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Where income has related expenditure (as with contract income), the income and related expenditure are reported gross in the Statement of Financial Activities. Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period. Income received in advance relating to the following year is deferred until the criteria for income recognition are met. Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity, which is normally upon notification of the interest paid by the financial institution concerned. ## **�� ���������������������������** Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit from the use of the item is probable and that economic benefit can be measured reliably. Donated professional services and facilities are included in income at the estimated value of the gift to the charity when received, based on the amount the charity would have been prepared to pay for these services or facilities had it been required to purchase them, with a corresponding entry in the appropriate expenditure heading for the same amount. ## **�� ������������** Expenditure is recognised once there is a legal or constructive obligation to make a payment, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Support costs comprise those costs which are incurred directly in support of expenditure on advice and guidance and includes governance, finance, IT and HR. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity. Support costs are allocated to projects on a time basis. ## **�� �����������** The value of services provided by volunteers is not incorporated into these financial statements. 14 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ ## **�� �������������** All fixed assets are capitalised at their historical purchase cost and depreciated on a straight line basis over 3 years. ## **�� ��������** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date. ## **�� �������������������������** Cash at bank and cash in hand included cash and short-term deposits with a maturity of three months or less. ## **�� ���������������������������** Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that it is anticipated will be paid to settle the debt or at the amount received as advanced payments for the goods or services. ## **�� ���������** The charity previously participated in the Hertfordshire County Council Pension Fund which is a funded scheme and the assets are held separately from those of the charity. The value of the charity’s share of the assets and liabilities has been calculated by the Fund’s actuaries and the methodology is set out in note 13. Full actuarial valuations have in the past been obtained triennially to be updated at each balance sheet date. ## **�� ���������** The company is considered to pass the tests set out in paragraph 1 schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **�� �����������������������������������������������������** Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are considered to be reasonable. ## **�� ����������������������** The Charity has only financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at 15 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ transaction value and subsequently measured at their settlement value. Fixed assets are valued at cost and investments at fair value which is their market value. ## **����������������** |General Donations
Value of gifts in kind and donated
services|**2021/2022**
**£**
13,468
4,254
**17,722**|**2020/2021**
**£**
14,369
10,830| |---|---|---| |||**25,199**| Donations of £6,630 in 2021/22 were restricted (2020/21 £0). ## **�� ����������������** |East Herts Council
Uttlesford District Council
Buntingford Town Council
Ware Town Council
Hertford Town Council
Stanstead Abbotts Parish Council
Stansted St. Margarets Parish Council
Widford Parish Council
Broxted Parish Council
Sawbridgeworth Town Council
Hatfield Heath Parish Council
Cottered Parish Council
Elsenham Parish Council
Benington Parish Council
Thorley Parish Council
Buckland & Chipping Parish Council
Bayford Parish Council
Brent Pelham Parish Council
Hertford Heath Parish Council
Hormead Parish Council
Little Berkhamsted Parish Council|**2021/2022**
**£**
132,590
11,500
4,590
500
1,200
500
500
100
100
500
100
50
100
50
100
50
100
200
200
100
100
**153,230**|**2020/2021**
**£**
142,590
11,500
3,768
-
-
500
-
100
500
500
100
50
-
-
100
50
-
-
-
-
-| |---|---|---| |||**159,758**| The income from grants was £153,230 (2020/21: £159,758) to which must be added specific Covid 19 Grants of £48,519) of which £151,730 (2020/21: £159,758) was unrestricted and £1,500 (2020/21: £0) was restricted. The charity received no grants from central government or any other assistance. The core sum received from the local authority was £132,590 (2020/21 - £142,590) against which there are no unfulfilled conditions. ## **��������������������** |Rental income
Bank Interest|**2021/2022**
**£**
1,030
738
**1,768**|**2020/2021**
**£**
1,000
1,503| |---|---|---| |||**2,503**| All investment income in both the current and previous years relates to unrestricted funds. 16 ## East Herts Citizens Advice Service Notes to the Financial Statements ## _As at 31[st] March 2022_ ## **������������������������������������** |**Restricted Funds**
Herts Community Foundation
Friends of EHCAS (Training Advisers)
East Herts Council - Rural
Ware Charities
-
General Advice
-
Specialist Advice
The National Lottery Awards for All
- Debt
- Training Advisers
The National Lottery
Citizens Advice (UC-Help to Claim)
Citizens Advice (UC-Best Practice)
Citizens Advice – BEIS
MAPS
Henry Smith Foundation (Mental
Health)
East Herts Council (Homeless
Prevention)
Postcode Community Trust
Herts County Council Locality Grants
Herts County Council (Defra)
Herts County Council (Crisis
Intervention)
Herts County Council (Scam
awareness)
Herts County Council (Winter Grants)
Ann Rylands
**Unrestricted Funds**
General Fundraising
Herts County Council Locality Grant
Herts County Council (Household
Support Fund)
Arnold Clerk|**2021/2022**
**£**
24,801
2,000
2,709
8,414
9,520
-
-
9,940
45,988
39,979
6,666
16,536
32,500
28,602
9,630
-
-
41,100
-
5,000
1,000
7,160
5,300
8,000
1,000
**305,845**|**2020/2021**
**£**
19,754
-
-
8,414
-
9,952
9,940
-
46,474
39,648
3,995
17,772
15,950
9,534
-
1,500
10,000
27,000
7,000
-
-
36,787
-
-
-| |---|---|---| |||**263,720**| 17 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ ## **���������������������������** |**�����������������������**|||| |---|---|---|---| ||**Direct Costs**|**Support Costs**|**Total Costs**| |||**(note 7)**|| ||**£**|**£**|**£**| |**2021/2022**|||| |Advice and Information|389,599|91,640|**481,239**| |2020/2021|||| |Advice and Information|335,477|109,314|**444,791**| ## **�� ���������������������������** ||**Basis of**|**Management**|**IT**|**Finance/ HR**|**Governance**|**Total**| |---|---|---|---|---|---|---| ||**Apportionment**|||||| |||**£**|**£**|**£**|**£**|**£**| |**2021/2022**||||||| |Advice and
Information|
Direct|36,704|22,878|24,387|7,671|**91,640**| |2020/2021||||||| |Advice and
Information|
Direct|35,634|41,547|23,793|8,340|**109,314**| Governance costs comprise examination fees £2,574 (2020/2021: £3,600); professional fees £3,480 (2020/2021: £3,540) and Board Secretariat £1,617 (2020/21 1,200). ## **��������������������������������������������������������** |Wages and Salaries
Social Security Costs
Pension Costs|**2021/2022**
**£**
360,728
23,910
11,039
**395,677**|**2020/2021**
**£**
291,411
18,435
10,720| |---|---|---| |||**320,566**| The charity trustees were not paid in the year (2020/2021: nil), neither were they reimbursed expenses during the year (2020/2021: nil). The average monthly head count was 19 (2020/2021: 18) and analysis of the staff employees during the year was: |Advice and Information
Support Services
Total|**2021/2022**
**Actual**
**Number**
13
6
**19**|**2020/2021**
**Actual**
**Number**
11
7| |---|---|---| |||**18**| There are no employees whose total employee benefits, including pension contributions, total over £60,000. 18 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ ## **�������������������������** |**2021/2022**
**£**
Net Incoming Resources is stated after
charging:
Depreciation
-
Independent examination fees
1,674
Operating lease rentals
12,058
**����������������������**
**IT **
**£**
**_Cost or Revaluation_**
At start of year
59,995
Additions
-
**_At end of year_**
**59,995**
**_Depreciation_**
At start of year
59,995
Charge for year
-
**_At end of year_**
**59,995**
**_Net book value at the end of the_**
**_year_**
**-**
_Net book value at the start of the year_
-
**����������**
**2021/2022**
**£**
Sundry Debtors
213
Prepayments
2,463
**2,676**
**�������������������������������������������**
**2021/2022**
**£**
Other Creditors
10,310
Accruals
5,166
Deferred Income
51,695
**67,171**
**Deferred income reconciliation:**
**£**
Balance brought forward
88,618
Amount released to the Statement of
Financial Activities
(88,618)
Amount deferred in the year
51,695
Balance carried forward
**51,695**|**2020/2021**
**£**
-
3,600
21,502
**Total**
**£**
59,995
-
**59,995**
59,995
-
**59,995**
**-**
-
**2020/2021**
**£**
6,544
1,714
**8,258**
**2020/2021**
**£**
-
7,406
88,618
**96,024**
**£**
55,273
(55,273)
88,618
**88,618**| |---|---| 19 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ Deferred income represents funds advanced for projects undertaken in the following year. ## **�������������** The charity observes its obligations under auto-enrolment, and some employees of the charity are entitled to join a defined contribution “money purchase” scheme. The charity’s contributions are restricted to a maximum of 6% of the employee’s gross salary. The amount recognised in income and expenditure as an expense in relation to defined contribution plans is £11,039 (2021-£10,720). The amount outstanding at the year was £Nil. EHCAS participated in a defined benefit pension scheme operated by Hertfordshire County Council until 31 December 2008. There are no active members of the scheme and the Trustees had agreed with the Trustees of the pension scheme that the charity may continue to participate in the scheme, making payments of £2,500 per annum. EHCAS, being a ceased employer within the fund with an outstanding deficit, had been required to value the deficit on a Gilts (cessation) basis, a full review and actuarial valuation being completed triennially. The basis used for more recent valuations however was Gilts with cessation mortality. Cessation mortality assumes a more prudent life expectancy - people will be expected to live longer, and pensions expected to be paid for longer, therefore a slightly increased liability. Due to a change in legislation a cessation valuation was undertaken with a view to crystalising the liability and agreeing its ultimate settlement. Due to the prudent approach taken previously, the Trustees did not expect a significant shift in the value previously reported, which proved to be the case. During the year to 31[st] March 2021 the liability was valued as a crystallised sum at £123,000, since when repayments totalling £3,000 have been made. The resultant liability at 31[st] March 2022 of £120,000 is shown in these Accounts. Given that this is now an absolute liability, no details of the underlying assets and liabilities need to be disclosed here. There will be no fund specifically held for clearing this liability and it is therefore allocated within unrestricted reserves. ## **���������������������** |||**2021/2022**|**2021/2022**||| |---|---|---|---|---|---| ||**As at 1 April**
**2021**|**Income**|**Expenditure**|**Transfers**|**As at 31**
**March 2022**| ||**£**|**£**|**£**|**£**|**£**| |Benefits|2,184|171,220|149,981|-|**23,423**| |Homeless|7,803|45,139|52,942|-|**-**| |Mental Health|-|32,500|32,500|-|**-**| |Other|3,755|43,656|46,861|-|**550**| |Total|13,742|292,515|282,284|-|**23,973**| |||**2020/2021**|||| ||**As at 1 April**
**2020**|**Income**|**Expenditure**|**Transfers**|**As at 31**
**March 2021**| ||**£**|**£**|**£**|**£**|**£**| |Benefits|379|131,474|129,669|-|**2,184**| |Homeless|1,426|9,534|9,631|-|**1,329**| |Mental Health|9,834|15,950|25,784|-|**-**| |Other|576|69,975|60,322|-|**10,229**| |Total|12,215|226,933|225,406|-|**13,742**| The nature of these funds is as given below; 20 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ Benefits – advice in connection with benefits available to those in difficulty; example Universal Credit. Homeless – debt, budgeting and benefits advice to people at risk of homelessness. Mental Health – advice for people with mental health issues living with debt, in crisis or facing exceptional pressures. Other – other issues such as debt, credit issues, and scams awareness. ## **�����������������������** |_Designated Funds_
Fixed Assets
Other Assets
_Total Designated_
_Funds_
General Fund
**Total**
**Unrestricted**
**Funds**|**2021/2022**
**As at 1**
**April 2021**
**Income**
**Expenditure**
**Tfrs/Move**
**ments**
**As at 31**
**March 2022**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
44,000
-
-
7,525
**51,525**| |---|---| ||44,000
-
-
7,525
**51,525**| ||142,191
186,050
198,955
(7,525)
**121,761**| ||186,191
186,050
198,955
-
**173,286**| |_Designated Funds_
Fixed Assets
Other Assets
_Total Designated_
_Funds_
General Fund
**Total**
**Unrestricted**
**Funds**|**2020/2021**
**As at 1 April**
**2020**
**Income**
**Expenditure**
**Tfrs/Move**
**ments**
**As at 31**
**March 2021**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
44,000
**44,000**| |---|---| ||-
-
-
44,000
**44,000**| ||118,810
184,957
117,576
(44,000)
**142,191**| ||118,810
184,957
117,576
-
**186,191**| ## **������������������������** |Tangible Fixed
Assets
Current Assets
Creditors falling
due in less than
one year
Defined benefit
pension liability|**2021/2022**
**General**
**Fund**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**£**
**£**
**£**
**£**
-
-
-
**-**
308,932
51,525
23,973
**384,430**
(67,171)
-
-
**(67,171)**
(120,000)
-
-
**(120,000)**| |---|---| ||121,761
51,525
23,973
**197,259**| 21 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ |Tangible Fixed
Assets
Current Assets
Creditors falling
due in less than
one year
Defined benefit
pension liability|**2020/2021**
**General**
**Fund**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**£**
**£**
**£**
**£**
-
-
-
**-**
361,215
44,000
13,742
**418,957**
(96,024)
-
-
**(96,024)**
(123,000)
-
-
**(123,000)**| |---|---| ||142,191
44,000
13,742
**199,933**| The designated funds are funds earmarked for specific projects to be actioned in the ensuing year. For 2022 into 2023, this relates to filling identified staffing roles to improve and expand the service. For 2021 into 2022 there was a similar objective, with the inclusion of expanding technical capability within the organisation. - **���������������������������������������������������������������������� ����������������������** |Net (expenditure)/income for the
reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Interest receivable
Decrease/(Increase) in debtors
(Decrease)/Increase in creditors
Movement in pension liability
Net cash provided by / (used in)
operating activities|**2021/2022**
**£**
(2,674)
(737)
5,582
(28,853)
(3,000)
**(29,682)**|**2020/2021**
£
68,908
(1,503)
(2,702)
35,554
(14,000)| |---|---|---| |||**86,257**| ## **������������������������������������������** |Cash in hand
Notice deposits (less than 3 months)
Total cash and cash equivalents|**2021/2022**
**£**
46
381,708
**381,754**|**2020/2021**
**£**
46
410,653| |---|---|---| |||**410,699**| 22 East Herts Citizens Advice Service Notes to the Financial Statements _As at 31[st] March 2022_ **���������������������������������������** ��������������������������������������������������������������������������� |||||**2021/2022**||**2020/2021**|**2020/2021**| |---|---|---|---|---|---|---|---| |||||**Land &**|**Other**|**Land &**|**Other**| |||||**Buildings**||**Buildings**|| |||||**£**|**£**|**£**|**£**| |0|to|1|year|
6,180|-|8,500
|-| ## **��������������������������������** During the year, £3,354 (2020/2021: £3,480) was the deemed market value of services provided without charge by Tees Solicitors for legal work relating to general professional advice. James Dowson, a director of the company, is a partner of Tees. There are no other related parties to note (2020/2021: none). 23