2021-03-31-accounts - North Hertfordshire And District Citizens Advice Bureau

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			Page
Report of the Trustees		I	to	7
Imlepeudent Esaminer's Report
Statement ofFinancial	Activities
Statcntcnt of I'inancial	Position	10	to
Statement ofCash I'loves			12
Notes to the Statement	ofCash Flores		13
Vtotes to the Financial	Statements	14	to	26

						2021	2020
				Unrcstricteil	Restricted	Total	'I'otal
				funds	funds	funds	funds
			Notes
INCOIVIE AViD ENDOVVNIFNTS		FROM
Donations and legacies				4,997		4,997	22,381
Charitable activities
Grants	receivable			183,010	404,208	587,218	466,108
Other trading activities				2,171		2,171	1,557
investment iilcoi)ie				385		383	644
Total				190,563	404208	594,771	490,690
EXPENDITURE ON
Cliaritable activities
Running	ofthe charity		7,8	142,372	-'104,208	546,380	449,900
NET INCOiVIE				49,459			40,790
Net gain on investments			12	1,268		1,268
RECONCILIATION	OF FUNDS
Total funds brought	foinvard			261,456)		261,456	220,666
TOTAL FUNDS CARRIED FORWARD				310,915	-	~310915	261,456

					2021	2020
			linrcstricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes		f.
FIXFD ASSETS
Ian' ilile assets		12	72,944		72,944	88,476
CURRENT ASSE'I'S
Debtois		13	18,235		18,235	9,868
1nvestments		14	46,549		46,549
Cash at bank			226,682		226,682	177,246
			291,466		291,466	187,114
CREDITORS
Amounts falling due within	one year	I 5	(53,4951		(53,495)	(14,(34(
NET CURRENT ASSETS			237,971		237,971	172,980
TOTAL ASSETSLESSCURRENT
LIABILITIES			310,915		310,915	26)1,436
NET ASSETS			310,915		310,915	261,456
FUVIDS		16
Unrestricted funds					~310915	26)1,456
TOTAL FUNDS					~310915	261,456

			STATEIYIKNT OF	CASH FLOYYS
	FOR		THE YEAR FNDEB31MARCH 2021
				2021	2020
			Notes
Cash tloivs from operating	activities
Cash generated from operations				94N69	42,697
Interest paid Fund management fees				(l37) 19	(95)
Net cash provided by operating activities				94,351	42,602
Cash flotvs froin investing	activities
Purchase oftangible fixed assets Purchase of'current asset investments				(45,300)	(l4,151)
Interest received				385	644
Net cash used in investin ' activities				(44,915)	(13,507)
Change in cash and cash equivalents		in
the reporting period				49,436	29,095
Cash and cash equivalents	at the
beginning ofthe reporting	period			177,246	148,151
Cash aml cash equivalents	nt tbe end	of
the reporting period				~226 682	177,246

					2021	2020
Nct income	for the		rcpotsing	period (as per the Statement ofFinancial
Activities)					49,459	40,790
Adjustmcnts	for:
Depreciation	charges				15,532	14,589
Gains olt investments					(1,268)
Interest received					(385)	(644)
Interest paid					137	95
(increase)/decrease			m debtors		(8,367)	7,921
Increase/(dectease)in			creditors		39,361	(20,054)
Net cash provided			by operations		94 469	42,697
.ANALYSIS	OF CHAtVGES			IN NET FlliVDS
				At 1.4.20	Cash flon	At 31.3.21
				f.
Net cash
Cash at bank				~177246	49,436	226,682
				177,246	49,436	226 682
Liquid resources
Deposits included		in cash
Cutretlt asset	investntents				~46 549	46,549
					46,549	~46 549
Total				177,246	~95 983	273,231

			2021	2020
Donations			4,997	22,381
INCOiNIE	FRONI	CHARITABLE. ACTIVITIES
			2021	2020
		Activity
Gl"nits		Cirants receivable	587,218	466,108

		llnrestrictetl	Restricted	Total	Total
		fumls	fumls	2021	2020
North Hertt'ordshire	District Council	147,900	7S,SOO	223,400	220,000
South Cambridgeshire setlle	District Coirncil		17,850 61,734	17,850 61,734	17,850 47,000
Letclnvol th Garden City I-leritage Folrndation			95,000	95,000	56,000
Hertfordshire County National Association	Council ofCitizens Advice Bureaux		31,998 112,126	31,998 112,126	26,352 68,006
Graham Ro)vlandson Foundation Vm.ious other one offfunding		35,110	10,000	10,000 33,110	10,500 20,400
		183,010	404,208	587,218	466),108

5.	OTHER TRADING ACTIVITIES	OTHER TRADING ACTIVITIES
			2021	2020
	Fundraising events		2,17I	~lss 7
6.	INVFSTiNIEiVT	IV)CO)VIE
			2071	2020
				f.
	Deposit account	interest		644

TOTAL RESOUR	CES EXPENDED
		Unrestricted	Restricted	Total	Total
		funds	funds	2021	2020
Direct Charitable Ex enditure
Employment costs		189,690	745,603	435,293	339,077
Insurance		1,581		1,581	1,607
Rent and rates		20,757		20,757	21,122
L/tilities		3,830		3,830	3,7-'13
Equipntent costs		277	61	338	2,6-'l8
Other premises costs		3,795		3,795	4,742
Travel expenses		235	149	384	9,494
Training costs		2,411	1,004	3,415	1,733
Telephone		9,060	6,239	15,299	8,166
Recruitment costs		535		535	107
Postage and stationeiy		4,8SS	381	5,469	7,357
Computer softlvare	and maintenance	16,270	5,522	21,792	12,269
Payroll expenses		1,657		1,657	1,560
Refi'eshments					1,249
Fees and memberships		8,899	187	9,086	S,282
Consultancy		542	60	602	4,484
Sundiy expenses hldependeltt exanllllatlon AGM expenses Legal fees Hardship payments Publicity and promotion		1,541 1,120 2,300 2,012	140 102	1,681 1,120 102 2,300 2,012	554 1,092 375 131 1,505 4,013
Other apportiomnent		(144,560)	Isl4,560
Depreciation		13,532		15,532	14,589
		142,372	404,208	546,580	449,900

										31.3.21	31.3.20
Average	monthly		number of			employees				27	19
										31.3.21	31.3.20
Average	lnonthly		number of			employees		(full-time	equivalents)		10
No employees		receivetl			emoluments		in	excess of	660,000.
Employment		costs
										2021	2020
yVages and salaries,				including		locums				394468	308 591
Social security		costs								25.349	18,859
Pcnslon	costs									666'T6	ii 627
										435,293	339,077

2020 CO1	2IIPARATIVES FOR T(IESTATEIWIENT	OF FIVAIVCIAL ACTIVI	TIES
		Unrestricted	Restricted	Total
		funds	funtls	funds
IVCOIYIF.	AIVD EIVDOYYIYIEIVTS FROIBI
Donations	and legacies	22,381		22,381
Charitable	activities
Grants receivable		145,400	320,708	466,108
Other trading activities		1,557		1,557
Invcstnlcnt	laconic	6-'l4		644
Total		169,982	320,70S	490,690

11.	2020 CO[&IPARATIVES I'OR THE STATEMENT	2020 CO[&IPARATIVES I'OR THE STATEMENT	OF FINANCIAL ACTIVITIES - continued	OF FINANCIAL ACTIVITIES - continued
			Unrestricted	Restricted	Total
			funds	fu n(la	funds
					g
	Charitable activities
	Running ofthe charity		129,192	320,708	449,900
	NET INCOME		40,790		40,790
	RECONCILIATION	OF FUNDS
	Total funds brought	for)vard	220,666		220,66)6)
	TOTAl, FUNDS CARRIED FORWARD		261,456		761,456
12.	TANGIBLE FIXED	ASSETS
					Fixtures,
					flttI11gs
				)9	conlputers
	COST
	At I April 2020 and 31 March 2021				289,301
	DEPRECIATION
	Al I April 2020				200,825
	Charge for year				15,532
	At 31 March 2021				216,357
	NET BOOK VALUE
	At 31 )VIarch 2021				72,944
	At 31 Ivtarch 2020				88,476
13.	DEBTORS: AMOUV)TS I'ALLING DUE WITHIN		OVi'F. YEAR
				202]	2020
	Tra&le debtors			18,235	9,868

									2021	2020
Listed investments									46, 5-'19
This is made up as folio(vs:
										2021
Listed investments:
- at purchase price										25,000
- gain on investment										1,268
Cash available for investment										20,281
										46,549
CREDITORS: Ai'IIOIJiVTS FALLING DUE VVITHIIV OiVE							VFAR
									2021	2020
										f.
Other creditors									31,959	1,667
Accrued expenses									~21 536	12467
									53 495	14,134
IIIOVEWIENT IN FUiVDS
								Net	Transfers
							Illovenlellt		betlveen	At
						At 1.4.20	in	funtls	fUll (Is	31.3.21
Unrestricted funds
General fund						57.002	65,523		(61,500)	(6075
Designated Investment		in	Fixed		Assets	88,-'176	(15,534)			72,942
Designated IT Equipment				fund		3,000			6,000	9.000
Dcsignatetl Personnel	Insurance				fuml
						7,500				7,500
Desi natcd Ruilfliilg	Costs			fuiicl		85,000				83,000
Desi naied Hardship	fund					4,97S		(530)		-1,448
Designated Service Cfiarge				lund		9,500			1,500	I I,OOO
Designated COVID-19		t'und				6,000			(6.0001
(3esignated Project Teimination					Costs	5,000				5,000
Designated Opportunities			fund						60,000	60,000
						761,456	49,459			310,915
TOTAL FUNDS						261,456	49,459			310,915

Nct movement in fu		nds,	included in the abov	e are as follows:
				Iliconlhlg	Resources	Gains and	Movement
				resources	expcmled	losses	in funds
						f.
Unrestricted funds
General fuml				188,793	(124,538)	1,268	65,523
Designated Investment			in Fixed Assets		(15,534)		(15,534)
Designated Ilardship		fund		1,770	(2,300)		(530)
				190,563	(142,372)	1,768	49,459
Restricted funds
NIIDC - Homelessness			Prevention	23,500	(25,500)
settle				61,734	(61,734)
Letchworth Cntrden		City Heiitage
FouMlation				95,000	(95,000)
Filergy Advise Progianline				9,240	(9,240)
South Cambridgeshire			District Council	17,850	(17,850)
Crisis Intervention				31,998	(31,998)
Big Energy Savings		Netivork		5,500	(5,500)
Graham Roivlandson		Foundation		10,000	(10,000)
Help to Claim				53,194	(53,194)
iiDC - Better Living			Suppots	50,000	(50,000)
BEIS - Adviceline	chat			12,600	(22,600)
Mioney and Pensions		Service		21,592	~21 592)
				404 208	(404,208)
TOT,AL FUNDS				594,771	(546 580)	I 268	~49 459

						Islet	Transfers
						Inovcnlcllt	bchvccn	At
					At 1.4.19	in funds	funds	31.3.20
Unrestricted	funds
General lund					12,752	55,379	(16,129)	52,002
Designated	Investment in		Fixed	Assets	88,914	(14,589)	14,151	88,476
Desi mated	IT Equipment		lund		19,000		(16,000)	3,000
Designated	Peisonnel	Insurance		fund
					7,500			7,500
Designated	Running	Costs	fund		85,000			85,000
Designated	Hardship	fund					4,978	-'1,97S
Designated Designated	Service Charge fund COVID-19 fund				7, 500		2,000 6),000	9,500 6,000
Designated	Project Termination			Costs			5,000	5,000
					220,666	40,790		261,456
TOTAL FUNDS					220,666	40,790		261,456

		Ill coining	Resources	iblrixement
		I'CSO U I'CCS	expended	in funds
Unrestricted funds
General fund		164,582	(109,203)	55,379
Designated Investment Designated Hardship	in Fixed Assets fund	5,400	(14,589) ~5,400)	(14,589)
		169,982	(129,192)	40,790
Restricted funds
Nl)DC - Homelessness	Prevention	25,000	(25.000)
settle		47.000	(47,000)
Letclwvorth Garden City Heritage
Fonnilallon		56,000	(56,000)
Energy Atlvlsc PI'0 'f'nnlnc		13,765	(13,765)
South Cambrid eshire	District Council	17,S50	(17,850)
Crisis Inteivention		26,351	(26,351)
Big Energy Savings Network		5, 'ioo	(5,500)
Graham Rolviandson	I oundation	10,500	(10,500)
Other		20,000	(20,000)
Help to Claim NIIDC - Better Livin	Support	48,742 50,000	(48,742) (5O,O0O)
		370,708	(320,70S)
TOTAL F'UiNDS		490,690	(449,900)	40,790

							Net	Transfers
							la0ae la e11t	behveen	At
						At 1.4.19	in fuuuls	fu11(ls	31.3.2I
								f.
Unrestricted	funds
General fund						12,752	120,902	(77,629)	56),025
Designated	Investment		in	Fixed	Assets	88,914	(30,123)	14,151	72,942
Designated	IT Equipment			fimd		19,000		(10,000)	9,000
Designated	Personnel		Insurance		fund
						7,500			7,500
Designated	Running	Costs		fund		85,000			85,000
Designated	Hardship		fund				(530)	4,978	-'1,4418
Desi nated	Se)wice Cliarge fund					7,500		3,500	11,000
Designated	Project Termination				Costs			5,000	5,000
Designated	Opportunities			fund				60,000	60,000
						220,666	90,249		310,915
TOTAL FUIVDS						220,666	90,249		310,915

				Incoming	Resources	Ga Ills;Ill rl	lYioventent
				resources	expended	losses	in fumls
							f,
Unrestricted funds
General fund				353,375	(233,741)	1,268	120,902
Designated Investment		in Fixed	Assets		(30,123)		(30,123)
Designated Hardship	fund			7, 170	(7,700)		(530)
				360,545	(271,56-'I)	1,268	90,249
Restricted funds
NI.IDC - Homelessness		Prevention		:i0,500	(:i0,500)
settle				108,73-'I	(108,734)
Letclwvorth Garden City I-lerita			e
Foililtliltloll				151,000	(151,000)
Energy Advise Progiam		me		23,005	(23,005)
South Cambridgeshire		District Council		35,700	(33,700)
Crisis Intei vention				58,349	(58,3-'19)
Big Energy Savings Network				11,000	(11,000)
Graham Roivlandson	Foundation			20,500	(20,500)
Other				20,000	(20,000)
Help to Claim				101,936	(101,936)
ViHDC - Better Livin		Support		100,000	(100,000)
BEIS - Adviccline chat				22,600	(22,600)
Money and Pensions Service				21,592	~21,592)
				~724 916	(724,916)
TOTAL FUNDS				1~085,461	~996,480)	1,268	90249