2021-03-31-accounts - Community Advice And Law Service Ltd

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			Page
Legal and administrative		information
Trustees' report			2-8
Auditor's report			9-12
Statement of financial	activities		13 - 14
Balance sheet			15
Statement ofcash flows			16
Notes to the accounts			17-30

Trustees			Miss H I Fountain —(appointed	Miss H I Fountain —(appointed	Miss H I Fountain —(appointed	Miss H I Fountain —(appointed	27 May 2020)
			Mr P Gibbons (appointed			13January 2021)
			Mr A Markillie-Mallinson
			Mr S E Markillie-Mallinson
			Mr J Munton
			Ms R Nixon (appointed		24 February 2021)
			Mrs K L Rippon
			Mr CJ Smith
			Ms K Neale (resigned		15April		2021)
Secretary			Position vacant
Chief Executive Officer			L Chahal (appointed	14June 2021)
			G Quilter interim CEO		from 19		April 2021 to
			13June 2021
Charity number			1087214
Company	number		04096574
Principal	address and Registered	Office	1"Floor
			Epic House
			Charles Street
			Leicester
			LE1 3SH
Statutory	Auditor		Somerbys Limited
			Chartered Accountants
			Registered Auditor
			30 Nelson Street
			Leicester
			LE1 7BA
Bankers			Lloyds Bank pic
			7 High Street
			Leicester
			LE1 9FS

			Unrestricted	Restricted	Total	** Total
			Funds	Funds	2021	2020
		Notes
Income and endowments	from:
Donations and legacies			1,276		1,276	1,621
Charitable activities		2	186,828	3,938,939	4,125,767	3,538,487
Fundraising income						717
Other trading activities			1,136		1,136
Income from investments
Total income			189,251	3,938,939	4,128,190	3,540,825
Ex enditure on:
Raising funds
Charitable activities		3	103,575	3,892,361	3,995,936	3,483,916
Total resources expended			103,575	3,892,361	3,995,936	3,483,916
Net movement in funds before transfer			85,676	46,578	132,254	56,909
Transfer between funds
Net movement in funds			85,676	46,578	132,254	56,909
Fund balances at 1 April 2020			100,328	142,290	242,618	185,709
Fund balances at 31 March 2021		15&16	186,004	188,868	374,872	242,618

Prior year financial statements	Prior year financial statements		Unrestricted	Restricted	Total
			Funds	Funds	2020
		Notes
Income and endowments	from:
Donations and legacies			1,621		1,621
Charitable activities		2	215,217	3,323,270	3,538,487
Fundraising income			717		717
Total income			217,555	3,323,270	3,540,825
Ex enditure on:
Charitable activities		3	186,982	3,296,934	3,483,916
Total resources expended			186,982	3,296,934	3,483,916
Net movement in funds before transfer			30,573	26,336	56,909
Transfer between funds			187	187
Net movement in funds			30,386	26,523	56,909
Fund balances at 1 April 2019			69,942	115,767	128,800
Fund balances at 31 March 2020		16	100,328	142,290	185,709

			Notes		2021	2020
					P.
Fixed assets
Tangible assets					47,413	13,428
Current assets
Debtors			10	164,628		71,170
Cash at bank and	in hand			545,594		280,515
				710,222		351,685
Creditors: amounts		falling due within one year		(379,897)		(119,099)
Net current assets					330,325	232,586
Net assets excluding		pension scheme liability			377,738	246,014
Defined benefit pension scheme liability					(2,866)	(3,396)
Net assets including		pension scheme liability	14		374,872	242,618
Income funds			16
Unrestricted funds					186,004	100,328
Restricted funds					188,868	142,290
Total funds					374,872	242,618

						2021	2020
					Notes
Cash generated/(used) in			operating
activities					19	307,617	90,748
Cash flows from	investing		activities
Purchase of tangible		fixed assets				(42,549)	(12,176)
Cash used in investing activities						(42,549)	78,572
Cash flows from	financing		activities
Interest received
Cash generated	by	financing activities
Increase in cash	and	cash	equivalents	in
the year						265,079	78,572
Cash and cash equivalents of the year			at the beginning			280,515	201,943
Total cash and cash		equivalents at the		end
ofthe year						545,594	280,515

2	Income from charitable activities	Income from charitable activities	Income from charitable activities	Income from charitable activities						2021	2020
	Contractual payments									4,045,451	3,429,782
	Legal Aid income									18,486	39,568
	Immigration income									52,565	60,087
	Other									9,265	9,050
										4,125,767	3,538,487
3	Analysis of Expenditure
				Staff costs	Depreciation			Other	costs	Total	Total
				(Note 7)		(Note 9)		(Note 4)		2021	2020
Charitable activities
Money	advice -general			959,521		8,288		232,228		1,200,037	894,253
	-financial	capability		73,219			276		9,579	83,074	98,063
				1,032,740		8,564		241,807		1,283,111	992,316
Governance costs (note			6)						6,045	6,045	5,325
Grants payable (note			5)					2,706,780		2,706,780	2,486,275
				1,032,740		8,564		2,954,632		3,995,936	3,483,916
4	Other costs
	Other costs include the		following	support costs:—
					Unrestricted		funds			Restricted funds
					2021			2020		2021	2020
											F
	Establishment				2,967			7,431		39.665	35,188
	Insurance					333		740		3,894	3,542
	project costs				5,721			8,345		69,757	6,047
	Recruitment and training					121		1,007		16,516	6,211
	Information technology				2,210			4,352		30,325	16,722
	Equipment and supplies					685		3,099		8,597	8,156
	Communication and marketing				1,162			4,249		15,773	19,560
	Bank charges and loan		interest			178		617		543	633
	Legal and professional		fees		1,106			1,370		24,565	4,890
	Staff travel and subsistence					29		321		496	9,355
	Sundry expenditure							7,431		17,164	19,230
					14,512			38,962		227,295	129,534

The amounts payable to e	a	ch partner	were as follows:
				Paid in	Reserved at	Total
				year	year end
					E
Citizens Advice Ashfield				107,734	(4,763)	102,971
Citizens Advice Bassetlaw				117,898	9,895	127,793
Citizens Advice Broxtowe				69,878	2,984	72,862
Citizens Advice Chesterfield				93,667	1,222	94,889
Community Law Service Northampton			and County	288,568	9,794	298,362
Citizens Advice Derbyshire		Districts		181,491	(1,448)	180,043
Derbyshire Law Centre				91,750	8,158	99,908
Citizens Advice Leicestershire				179,822	(684)	179,138
Citizens Advice Lincoln				69,873	2,934	72,807
Citizens Advice Lindsay				128,378	(7,280)	121,098
Citizens Advice Mansfield				114,798	3,851	118,649
Citizens Advice Mid Lincolnshire				79,825	2,464	82,289
Citizens Advice North East		Derbyshire		123,915	3,189	127,104
Citizens Advice Nottingham		and District		326,230	624	326,854
Nottingham Law Centre				48,827	1,157	49,984
Saffron Resource Centre				39,932	1,883	41,815
Citizens Advice Sherwood		and Newarke		74,872	3,093	77,965
Citizens Advice South Derbyshire				289,162	12,819	301,981
St Ann's Advice Centre				104,193	6,398	110,591
Citizens Advice South Lincolnshire				116,024	3,653	119,677
				2,646,837	59,943	2,706,780
Analysis of governance	costs
					2021	2020
Audit fee					4,500	4,200
Other governance costs					1,545	1,125
					6,045	5,325

Employees
				2021	2020
Number ofemployees
The average monthly	number	of employees	during the year was:	38	28
Employment costs				2021	2020
Wages and salaries				922,700	728,871
Social security costs				73,349	57,182
Other pension costs				36,691	35,940
				1,032,740	821,993

Tangible fixed assets
	Fixtures
	fittings &
	equipment
Cost
At 1 April 2020	111,815
Additions	42,549
Disposals	(92,589)
At 31 March 2021	61,775
Depreciation
At 1 April 2020	98,387
Charge for the period	8,564
Disposals	(92,589)
At 31 March 2021	14,362
Net book value
At 31 March 2021	247,413
At 31 March 2020	Ei3,428

ebtors
	2021	2020
Trade debtors	22,614	23,326
Prepayments	20,219	19,895
Other debtors	121,795	27,949
	164,628	71,170

reditors: amounts falling due within one year
	2021	2020
Trade creditors	60,134	15,378
Taxes and social security costs	29,465	23,354
Other creditors	8,647	5,547
Grants creditors	87,544	20,044
Accruals	194,107	54,776
	379,897	119,099

Ch	anges in t	he compa	ny's resou	rces available for cha	rity use
					Unrestricted	Funds	Restricted	Funds
Net	incoming	resources	for the year			85,676		46,578
Net	(increase)/decrease		in tangible	fixed assets		2,363		(36,348)
Net	movement	in funds	available for future activities			88,039		10,230

		2021	2020
Balance sheet liability	at 1 April 2020	3,396	4,120
Deficit contribution paid		(704)	(684)
Interest cost (SoFA)		76	52
Impact of any change	in assumptions	98	(92)
Balance sheet liability		2,866	3,396

		March	March	March	March	March
		2021	2020	2019	2018	2017
Discount rate	applied to future recovery plan	0.66%	2 53%	1 39%	1.71%	1.32%
contributions	due

14	Analysis	of net a	ssets	between f	unds
						Unrestricted		Restricted			Total	Total
							Funds		Funds		Funds	Funds
											2021	2020
	Fund balances at		31 March 2021 are
	represented by:
	Tangible	fixed assets					11,065		36,348		47,413	13,428
	Current assets					191,484			518,738		710,222	351,685
	Creditors:	amounts	falling due within		one
	year					(13,679)			(366,218)		(379,897)	(119,099)
	Creditors:	amounts	falling due over		one year
	Provisions	for liabilities		and charges			(2,866)				(2,866)	(3,396)
						186,004			188,868		374,872	242,618
15	Restricted funds
	2021
				Opening		Income	Expenditure		Balance at		Transfer	Balance at
				balance					31	March	between	31 March
				1 April 2020						2021	funds	2021
					F						F
	MaPS					3,595,741		(3,561,848)		33,893	(3,204)	30,689
	Moneywise	Plus				83,487		(83,073)		414		414
	Big Lottery	Fund		16,339		58,833		(58,957)		16,215		16,215
	Energy Redress					100,478		(96,564)		3,914		3,914
	MaPS (Redundancy		Cost)	125,951						125,951	3,204	129,155
	Leicester Community		Fund			5,000		(3,724)		1,276		1,276
	Access to	Justice Fund				95,400		(88,195)		7,205		7,205
				142,290		3,938,939		(3,892,361)		188,868		188,868

Unrestricted
2021	Balance	Incoming	Resource	Transfers	Balance
	1 April	Resources	Expended	to	31 March
	2020			restricted	2021
				funds
Unrestricted	100,328	189,251	103,575		186,004
	100,328	189,251	103,575		186,004
2020	Balance	incoming	Resource	Transfers	Balance
	1 April	Resources	Expended	to	31 March
	2019			restricted	2020
				funds
Unrestricted	69,942	217,555	(186,982)	(187)	100,328
	69,942	217,555	(186,982)	(187)	100,328

At the reporting date the company had outstanding commitments f cancellable operating leases as follows;	or future minimum lease payments	under non-
	2021	2020
Not later than one year	31,635	31,635
Later than one year and not later than five	18,454	50,089
years
	50,089	81,724

			2021	2020
Net movement in funds			132,254	56,909
Add back depreciation		charge	8,564	1,827
Interest receivable			(«)
Decrease/(Increase)	in	debtors	(93,458)	6,069
Increase/(decrease)	in	creditors	260,798	26,667
Pension movement			(530)	(724)
			307,617	90,748