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2023-03-31-accounts

Annual Report 2022-2023 citizens advice East Herts

Trustees and Directors:
Tony Murphy
Chair
James Dowson
Secretary
Gary Cansick
Treasurer
Elaine Connor
Roger Merton MBE
Resigned 21s' November 2022
Richard Smith
Ballu Sesay
Christine Gillham
Nick WalkerResigned 30th January 2023
Barry Hunt
Rachael Williamson Appointed 271h March 2023
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: Montague Accounts
Poachers Cottage
Brewers Lane
Badsey
Evesham
WR11 7EU

Page
Trustees' Report 3 toa
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

2022/2023 2022/2023 2021/2022
UnrestrictedRestricted Total Total
Income: General Designated Funds Funds
Note E £ ;E E £
Donations and legacies
Donations 2 29,270 - 1,050 30,320 17,722
Grants 3 130,279 7,892 138,171 153,230
159,549 - 81942 168,491 170,952
Income froin other activities
Trading income
Miscellaneous income
Investment Income 4 4,504 4,504 1,768
Income from
charitable activities
5 28,419 221,510 249,929 305,845
Total Income 192,472 230,452 422,924 478,565
Expenditure:
Advice and Information 195,801 243,126 438,927 481,239
Expenditure on
charitable activities
6 195,801 243,126 438,927 481,239
Total Expenditure 195,801 243,126 438,927 481,239
Net (3,329) (12,674) (16,003) (2,674)
Transfers between funds 51,525 (51,525)
Net Income/(Expenditure)
before other gains and losses
48,196 (51,525) (12,674) (16,003) (21674)
Actuarial surplus/(loss)
on defined benefit 13
pension scheme
Net movement in funds 48,196 (51,525) (12,674) (16,003) (2,674)
Reconciliation offinds
Total Funds brought forward 121,761 51,525 23,973 197,259 199,933
Total Fundscarried forward 169,957 - 11,299 181,256 197,259
Balance Sheet Company Number 3982216 Company Number 3982216
Notes 2023 2022
Fixed Assets
Tangible assets 10
Current Assets
Debtors 11 31315 21676
Cash at bank and In hand 3321176 3811754
335,491 384,430
Liabilities
Creditors - amounts falling
due within one year
12 46,235 67,171
_Net current_assets 289,256 317,259
Defined Benefit Pension
Liability 13 108,000 120,000
Total net assets 181,256 197,259
The Funds of the charity
Restricted income funds 14 11,299 23,973
Unrestricted funds
Designated funds 15 51,525
General funds 15 1691957 121,761
Total Unrestricted 169,957 173,286
Total Funds 16 181,256 197,259

Stately1c.'rit of Gaels Haws
Notes
2022/232021/22
E
Cash Flows from Operating activities:
Net cash provided by operating
17
activities (49,578) (28,945)
Cash f=lows from investirg
activities:
Net Cash provided by investing
activities
(49,578) (28,945)
Change in cash and cash
equivalents in the reporting (49,578) (28,945)
period
Cash and cash equivalents at the
beginning of the reporting period 3131,754 4101699
Change in cash and cash
equivalents in the reporting period
(49,578)
(213,945)
Cash and cash equivalents at
the end of the reporting period
332,172 351,754

East Herts Citizens Advice Service
Notes to the Financial Statements
As at_3Is' March_2023
Donations
East Herts Citizens Advice Service
Notes to the Financial Statements
As at_3Is' March_2023
Donations
2022/2023 2021/2022
£ £
Donation - M Franklin 11,099
General Donations 81421 13,468
Value of gifts in kind and donated
services
10,800 41254
30,320 17,722
2022/2023 2022/2023 2021/2022
£ £
East Herts District Council 119,044 132,590
Uttlesford District Council 81000 11,500
Buntingford Town Council 3,090 4,590
Hertfordshire County Council 51050 -
Sawbridgeworth Town Council 145 500
Ware Town Council 500 500
Hertford Town Council 11200
Stanstead Abbotts Parish Council 500 500
Stansted St. Margarets Parish Council 500 500
Widford Parish Council 100 100
Broxted Parish Council 100 100
Hatfield Heath Parish Council 100
Cottered Parish Council 50
Elsenham Parish Council 242 100
Benington Parish Council 50 50
Thorley Parish Council 100 100
Buckland & Chipping Parish Council 50 50
Bayford Parish Council 100 100
Brent Pelham Parish Council 200
Hertford Heath Parish Council - 200
Hormead Parish Council - 100
Little Berkhamsted Parish Council 150 100
Albury Parish Council 200
Watton at Stone Parish Council 250
138,171 153,230
.
Inkic";ire,rli Inc(wilo
2022/2023 2021/2022
£ £
Rental income 500 11030
Bank Interest 4,004 737
41504 11768

Notes totheFinancial Statern
As at 3111March 2023
Notes totheFinancial Statern
As at 3111March 2023
ents
111('tl17
a from ch'Irik)b1cill'iivilf(';,
2022/2023 2021/2022
Restricted Funds E. £
Herts Community Foundation 19,167 24,801
Friends of EHCAS 21000 2,000
East Herts Council - Rural - 2,709
East Herts Council - Community
Engagement
7,500
Ware Charities
-
General Advice
8,414 81414
-
Specialist Advice
91540 9,520
The National Lottery Awards for All 8,297 9,940
The National Lottery Community Fund 63,092 -
Citizens Advice (UC-Help to Claim) - 45,988
Citizens Advice (UC-Best Practice) 39,979
Citizens Advice - BEIS - 6,666
Citizens Advice - (Gambling/Debt) 539
MAPS 16,536
Henry Smith Foundation (Mental
Health)
32,500
East Herts Council (Homeless
Prevention)
19,974 28,602
Postcode Community Trust 91274 9,630
Herts County Council (Crisis
Intervention)
44,093 411100
Herts County Council (Cost of Living) 12,700 -
Herts County Council (Winter Grants) - 51000
Ann Rylands - 11000
Hertford Yarnbombers (Housing 6,226
Benefits)
Arnold Clark 11000
Shanley Foundation 21500
Schroders 41000
Unrestricted Funds
General Fundraising 19,288 71160
Herts County Council Locality Grant - 51300
Herts County Council (Household
Support Fund)
12,325 8,000
Arnold Clark 1,000
249,929 305,845
6.
Analysis of I xpendittire
Direct Costs Support Costs Total Costs
(note 7)
£ £ £
2022/2023
Advice and Information 364,126 74,801 438,927
2021/2022
Advice and Information 389,599 91,640 481,239

IT Total
F- E
Cost or Revaluation
At start of year 59,995 59,995
Additions -
At end of year 591995 59,995
Depreciation
At start of year 59,995 59,995
Charge for year - -
At encl of year 59,995 59,995
Net book valife_at the_end of the
year
Net book value at the start of the year

.1..Oehtors
2022/2023 2021/2022
£ it
Sundry Debtors 1,318 213
Prepayments 1,997 2,463
3,315 21676
2022/2023 2021/2022
E F-
Other Creditors 11,760 10,310
Accruals 2,708 5,166
Deferred Income 311767 51,695
46,235 67,171

eferred income reconciliation:
E F-
Balance brought forward 51,695 88,618
Amount released to the Statement of
Financial Activities
51,695 (88,618)
Amount deferred in the year 31,767 511695
Balance carried forward 31,767 51,695

As at 1
Income
April 2022
Expenditure Transfers
As at 31
March 2023
Transfers
As at 31
March 2023
_££ _ £ E
E
Specialist Advice 121,746 116,575 5,171
General Advice 65,493 61,945 -
31548
Benefits 23,423
-
23,423 -
Training -
24,299
21,719 2,580
Other 550
181914
19,464 -
Total 23,973
230,452
243,126 11,299
2021/2022 2021/2022
As at 1 April
2021
Income Expenditure Transfers As at 31
March 2022
£ E £ £ £
Benefits 21184 171,220 149,981 23,423
Homeless 71803 45,139 52,942
Mental Health 32,500 32,500 -
Other 3,755 43,656 461861 - 550
Total 13,742 292,515 282,284 23,973

a.5. Unrestrict ed1:1.111(18
2022/2023
Asat1
April 2022
Income Expenditure Tfrs/ Move
meats
Asat 31
March 2023
£ £ £
Designated Funds
Fixed Assets
Other Assets 51,525 - (51525)
TotalDesignated
Funds
51,525 - (51525) -
General Fund 121,761 192,472 195,801 51,525 169,957
Total
Unrestricted 173,286 192,472 195,801 1691957
Funds
2021/2022 2021/2022
Asat 1 April
2021
Income Expenditure Tfrs/Move
ments
Asat 31
March2022
F. £ £
Designated Funds
Fixed Assets - -
Other Assets 44,000 71525 51,525
TotalDesignated
Funds
44,000 71525 51,525
General Fund 142,191 186,050 1981955 (71525) 1211761
Total
Unrestricted 186,191 186,050 198,955 173,286
Funds
2022/2023 2022/2023
General
Designated
Restricted Total Funds
FundFunds Funds
£ £ £ £
Tangible Fixed _
Assets
Current Assets 324,192 - 11,299 335,491
Creditors falling
due In less than (46,235) (46,235)
one year
Defined benefit
pension liability
(108,000) - (108,000)
169,957 11,299 161,256
2021/2022
General Designated Restricted Total Funds
Fund Funds Funds
£
Tangible Fixed
Assets
Current Assets 308,932 51,525 23,973 384,430
Creditors falling
due In less than (67,171) (67,171)
one year
Defined benefit
pension liability (120,000) (120,000)
121,761 51,525 23,973 197,259

2022/2023 2021/2022
£
Net expenditure for the reporting
period (as per the Statement of (16,003) (2,674)
Financial Activities)
Adjustments for:
Depreciation Charges
Decrease/(Increase) in debtors (639) 5,582
Increase in creditors (20,936) (28,853)
Movement in pension liability (12,000) (3,000)
Net cash provided by / (used in)
operating activities
(49,578) (28,945)
2022/2023 2021/2022
Cash in hand 46 46
Bank and Notice deposits (12 months
or less) 332,130 381,708
Total cash and cash equivalents 332,176 381,754

Trustees and Directors:
Tony Murphy
Chair
James Dowson
Secretary
Gary Cansick
Treasurer
Elaine Connor
Roger Merton MBE
Resigned 21s' November 2022
Richard Smith
Ballu Sesay
Christine Gillham
Nick WalkerResigned 30th January 2023
Barry Hunt
Rachael Williamson Appointed 271h March 2023
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: Montague Accounts
Poachers Cottage
Brewers Lane
Badsey
Evesham
WR11 7EU

Page
Trustees' Report 3 toa
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

2022/2023 2022/2023 2021/2022
UnrestrictedRestricted Total Total
Income: General Designated Funds Funds
Note E £ ;E E £
Donations and legacies
Donations 2 29,270 - 1,050 30,320 17,722
Grants 3 130,279 7,892 138,171 153,230
159,549 - 81942 168,491 170,952
Income froin other activities
Trading income
Miscellaneous income
Investment Income 4 4,504 4,504 1,768
Income from
charitable activities
5 28,419 221,510 249,929 305,845
Total Income 192,472 230,452 422,924 478,565
Expenditure:
Advice and Information 195,801 243,126 438,927 481,239
Expenditure on
charitable activities
6 195,801 243,126 438,927 481,239
Total Expenditure 195,801 243,126 438,927 481,239
Net (3,329) (12,674) (16,003) (2,674)
Transfers between funds 51,525 (51,525)
Net Income/(Expenditure)
before other gains and losses
48,196 (51,525) (12,674) (16,003) (21674)
Actuarial surplus/(loss)
on defined benefit 13
pension scheme
Net movement in funds 48,196 (51,525) (12,674) (16,003) (2,674)
Reconciliation offinds
Total Funds brought forward 121,761 51,525 23,973 197,259 199,933
Total Fundscarried forward 169,957 - 11,299 181,256 197,259
Balance Sheet Company Number 3982216 Company Number 3982216
Notes 2023 2022
Fixed Assets
Tangible assets 10
Current Assets
Debtors 11 31315 21676
Cash at bank and In hand 3321176 3811754
335,491 384,430
Liabilities
Creditors - amounts falling
due within one year
12 46,235 67,171
_Net current_assets 289,256 317,259
Defined Benefit Pension
Liability 13 108,000 120,000
Total net assets 181,256 197,259
The Funds of the charity
Restricted income funds 14 11,299 23,973
Unrestricted funds
Designated funds 15 51,525
General funds 15 1691957 121,761
Total Unrestricted 169,957 173,286
Total Funds 16 181,256 197,259

Stately1c.'rit of Gaels Haws
Notes
2022/232021/22
E
Cash Flows from Operating activities:
Net cash provided by operating
17
activities (49,578) (28,945)
Cash f=lows from investirg
activities:
Net Cash provided by investing
activities
(49,578) (28,945)
Change in cash and cash
equivalents in the reporting (49,578) (28,945)
period
Cash and cash equivalents at the
beginning of the reporting period 3131,754 4101699
Change in cash and cash
equivalents in the reporting period
(49,578)
(213,945)
Cash and cash equivalents at
the end of the reporting period
332,172 351,754

East Herts Citizens Advice Service
Notes to the Financial Statements
As at_3Is' March_2023
Donations
East Herts Citizens Advice Service
Notes to the Financial Statements
As at_3Is' March_2023
Donations
2022/2023 2021/2022
£ £
Donation - M Franklin 11,099
General Donations 81421 13,468
Value of gifts in kind and donated
services
10,800 41254
30,320 17,722
2022/2023 2022/2023 2021/2022
£ £
East Herts District Council 119,044 132,590
Uttlesford District Council 81000 11,500
Buntingford Town Council 3,090 4,590
Hertfordshire County Council 51050 -
Sawbridgeworth Town Council 145 500
Ware Town Council 500 500
Hertford Town Council 11200
Stanstead Abbotts Parish Council 500 500
Stansted St. Margarets Parish Council 500 500
Widford Parish Council 100 100
Broxted Parish Council 100 100
Hatfield Heath Parish Council 100
Cottered Parish Council 50
Elsenham Parish Council 242 100
Benington Parish Council 50 50
Thorley Parish Council 100 100
Buckland & Chipping Parish Council 50 50
Bayford Parish Council 100 100
Brent Pelham Parish Council 200
Hertford Heath Parish Council - 200
Hormead Parish Council - 100
Little Berkhamsted Parish Council 150 100
Albury Parish Council 200
Watton at Stone Parish Council 250
138,171 153,230
.
Inkic";ire,rli Inc(wilo
2022/2023 2021/2022
£ £
Rental income 500 11030
Bank Interest 4,004 737
41504 11768

Notes totheFinancial Statern
As at 3111March 2023
Notes totheFinancial Statern
As at 3111March 2023
ents
111('tl17
a from ch'Irik)b1cill'iivilf(';,
2022/2023 2021/2022
Restricted Funds E. £
Herts Community Foundation 19,167 24,801
Friends of EHCAS 21000 2,000
East Herts Council - Rural - 2,709
East Herts Council - Community
Engagement
7,500
Ware Charities
-
General Advice
8,414 81414
-
Specialist Advice
91540 9,520
The National Lottery Awards for All 8,297 9,940
The National Lottery Community Fund 63,092 -
Citizens Advice (UC-Help to Claim) - 45,988
Citizens Advice (UC-Best Practice) 39,979
Citizens Advice - BEIS - 6,666
Citizens Advice - (Gambling/Debt) 539
MAPS 16,536
Henry Smith Foundation (Mental
Health)
32,500
East Herts Council (Homeless
Prevention)
19,974 28,602
Postcode Community Trust 91274 9,630
Herts County Council (Crisis
Intervention)
44,093 411100
Herts County Council (Cost of Living) 12,700 -
Herts County Council (Winter Grants) - 51000
Ann Rylands - 11000
Hertford Yarnbombers (Housing 6,226
Benefits)
Arnold Clark 11000
Shanley Foundation 21500
Schroders 41000
Unrestricted Funds
General Fundraising 19,288 71160
Herts County Council Locality Grant - 51300
Herts County Council (Household
Support Fund)
12,325 8,000
Arnold Clark 1,000
249,929 305,845
6.
Analysis of I xpendittire
Direct Costs Support Costs Total Costs
(note 7)
£ £ £
2022/2023
Advice and Information 364,126 74,801 438,927
2021/2022
Advice and Information 389,599 91,640 481,239

IT Total
F- E
Cost or Revaluation
At start of year 59,995 59,995
Additions -
At end of year 591995 59,995
Depreciation
At start of year 59,995 59,995
Charge for year - -
At encl of year 59,995 59,995
Net book valife_at the_end of the
year
Net book value at the start of the year

.1..Oehtors
2022/2023 2021/2022
£ it
Sundry Debtors 1,318 213
Prepayments 1,997 2,463
3,315 21676
2022/2023 2021/2022
E F-
Other Creditors 11,760 10,310
Accruals 2,708 5,166
Deferred Income 311767 51,695
46,235 67,171

eferred income reconciliation:
E F-
Balance brought forward 51,695 88,618
Amount released to the Statement of
Financial Activities
51,695 (88,618)
Amount deferred in the year 31,767 511695
Balance carried forward 31,767 51,695

As at 1
Income
April 2022
Expenditure Transfers
As at 31
March 2023
Transfers
As at 31
March 2023
_££ _ £ E
E
Specialist Advice 121,746 116,575 5,171
General Advice 65,493 61,945 -
31548
Benefits 23,423
-
23,423 -
Training -
24,299
21,719 2,580
Other 550
181914
19,464 -
Total 23,973
230,452
243,126 11,299
2021/2022 2021/2022
As at 1 April
2021
Income Expenditure Transfers As at 31
March 2022
£ E £ £ £
Benefits 21184 171,220 149,981 23,423
Homeless 71803 45,139 52,942
Mental Health 32,500 32,500 -
Other 3,755 43,656 461861 - 550
Total 13,742 292,515 282,284 23,973

a.5. Unrestrict ed1:1.111(18
2022/2023
Asat1
April 2022
Income Expenditure Tfrs/ Move
meats
Asat 31
March 2023
£ £ £
Designated Funds
Fixed Assets
Other Assets 51,525 - (51525)
TotalDesignated
Funds
51,525 - (51525) -
General Fund 121,761 192,472 195,801 51,525 169,957
Total
Unrestricted 173,286 192,472 195,801 1691957
Funds
2021/2022 2021/2022
Asat 1 April
2021
Income Expenditure Tfrs/Move
ments
Asat 31
March2022
F. £ £
Designated Funds
Fixed Assets - -
Other Assets 44,000 71525 51,525
TotalDesignated
Funds
44,000 71525 51,525
General Fund 142,191 186,050 1981955 (71525) 1211761
Total
Unrestricted 186,191 186,050 198,955 173,286
Funds
2022/2023 2022/2023
General
Designated
Restricted Total Funds
FundFunds Funds
£ £ £ £
Tangible Fixed _
Assets
Current Assets 324,192 - 11,299 335,491
Creditors falling
due In less than (46,235) (46,235)
one year
Defined benefit
pension liability
(108,000) - (108,000)
169,957 11,299 161,256
2021/2022
General Designated Restricted Total Funds
Fund Funds Funds
£
Tangible Fixed
Assets
Current Assets 308,932 51,525 23,973 384,430
Creditors falling
due In less than (67,171) (67,171)
one year
Defined benefit
pension liability (120,000) (120,000)
121,761 51,525 23,973 197,259

2022/2023 2021/2022
£
Net expenditure for the reporting
period (as per the Statement of (16,003) (2,674)
Financial Activities)
Adjustments for:
Depreciation Charges
Decrease/(Increase) in debtors (639) 5,582
Increase in creditors (20,936) (28,853)
Movement in pension liability (12,000) (3,000)
Net cash provided by / (used in)
operating activities
(49,578) (28,945)
2022/2023 2021/2022
Cash in hand 46 46
Bank and Notice deposits (12 months
or less) 332,130 381,708
Total cash and cash equivalents 332,176 381,754