Charity Registrntion No. 1087214 Company Registration No. 04096574 (England and Wales) COMMUNITY ADVICE AND LAW SERVICE LIMITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 •A8J2XAY)" 1711212022 COMPANIES HOUSE
184
SOMERBYS LIMITED CHARTERED ACCOUNTANTS 30 NELSON STREET LEICESTER LE1 78A
COMMUNITY ADVICE AND LAW SERVICE LIMITED CONTENTS Page Legal and administrative inlormation Trustees, report Audiior's report 9-12 Statement of financial adivrfies 13-14 Balance sheet 15 Statement of cash flcrws 16 Notes lo the accounts 17-31
COMMUNtrY ADVICE AND LAW SERVICE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs M E Collier {appoinled 7 February 2022) Miss H L Fountain Mr P Gibbons (resigned 17 N¢)vembeT 20221 Mr R K GilkHamson lappointeil 7 February20221 MrA Markillie-mallinson ISIgned 13 February 20221 Mr S E Markillie-mallinson IreswJned 14 Janu*y 20221 Mr J Munlon Ms R Nixon Mrs K L Rippon Mr C J Smith Secretary Position vacant Chlef Ex•cutlve Officer L Chahal Charity number 1087214 Company number 04096574 Principal addres$ and Regi$t¢r¢d Office lai Floor Ep House Charfes Street Leice51er LE1 3SH ststutory Audltor Sornwby$ Mited Chartered Accountanls Registered Auditor 30 Nelson Street Leicester LE178A Bankers Uoyds Bank plc 7 High Slreel Leicester LE1 9FS
COMMUNITY ADVICE AND LAW SERVICE LIMrrED TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 The Iruslees present their report and finanaal staternents of the charity for the year ended 31 March 2022. The trustees hav¢ adopted the provisions ol the Statement ol Recornmended Practice ISORPI 'Ac¢ounting an Reportin9 by Charities, IFRS 1021 in kyeparing ihe annual report and financial statements of the charity. The financial statements have been prepared in accordance wrfh the accounling Fdicies sei oul in the notes to the accounts. Administration Oètails Corrmunty AdvKe and Law Service Limrted is a regiered charty and a ¢¢Knparty hmitei1 by guarantee. The liability of members is limited to £1 pei member irt the event of winding up. Its registered office and pYinciF4e address 15 shown on page 1. The directors, who also act as trustees. are shown on page 1. Stru¢ture. Gov¢man¢¢ and IAana9wn•nt The governing document of the tharity 15 the Memorandum and ArtKles of Assori8tJ"on. in¢tyrated on 25 October 2000. The Charity's aims and obje¢lives have ¢hanged over lime and wsed Mernorandum and Articles ol Association were adopted on 25 June 2TrJ8. organisats.on A board of not less than three trustees adrnini5ter Ihe charity and the trustees meet not less than four times each year. The Chief Execut¢ Officer has the delegalet1 authorty for operational rnatlers, and provides re9ular written updates to thè Board. There are currently seven trustees on the board, and a w$ed strategy for trustee recruitment and su¢¢e$$ion planning is under development. The Chf Execulive Officer has been in p05t since June 2021. Pol10$ and procedures for induction and training of trustees New trustees are appointed in accordance wih the chan5 AJlicle5 Ot Asscoatkm. WTrn a new trustee joins the Board they spend tsme with the Chair and Chief Executwe offer to leam more aboul Communily Advice and Law Service Limited and are provided ¥nth infomiation and guidance on the role of being a trustee. A new trustee is made aware of trustee responsibilities, Ihe governing sthemes and is rKoMded with a copy of the rn051 recent )UnIS and annual report, a Copy of the relevant FA)IKiès and Memorandum and Arith of Assoction aThJ details of the history. ilosophical and eihica approxh of the thaity. Risk fa¢tors The Irusiees have continued lo a$se55 the major risks lo which the charity is exposed and are satisfied that systems are in place to rnitigate exposure to Ihose wisks. The charity is CLtrrently dependent on a reliVety Small range of significant funding streams, and particularly on the grants that it receives frorn the Money and Penstons Service for the delivery of debt adw¢e a¢ross the East Midlands. Wnile this funding is secure in the shorl term. there 15 a risk Ihat it may be lost as a result ol future iecommissioning exercises. The trustees are 8cb.vely invOe in managing this risk an¢J in nSlering stralegies to diversify income streams.
COMMUNITY ADVICE AND LAW SERVICE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 Public B•nefit The Trustees confiryn that Ihey h¥¥e cofflplie(I with Ihe duty in selOn 4 of the CharitTres Act 201110 have due regard lo the Charity Commission's general 9uidance on public benefit. They have refetred to that guidance when revtewing aims and objeclives and in planning future activities. In parti¢ular. Ihe Trustees Gonsider how planned activities will contribule to the airns and objectives they have set. The TnJstee5 ensurè thai these activities are carried oul for the publ benefrt by delivering services that are vahjed by Ihe peop rt supports ansj by the adoplion of best praclice, Ihereby promoting a Iransparenl and efficienyy managed ¢hanty Ihat en9enders publi¢ ¢onfiden¢e and Irust. The charty is estatrAished for d)aritable purposes and achieves its objects through Ihe delwery ol specialtsl adwce services via oulkts in community venues and othLY organi5at¥)ns' premises in order to inuease a¢¢e55 10 disathantaged people or exduded groups within kjcal comrnunib'es, as well a5 the charity's own offices where ¢lients are seen by app&nlmnl. It also operates from an office in the Leicester County Court assisting unreprèsenled defendants in debt and Iu$9 possession aCtiS. The w(k ¢overs several area$ of social wdfare law- debl, housiro and Wea benefits as well as finanTral rapability work, a1 rt also protrides a charged ImmigratN)n Advre servre. It also acis as the Lead Partner lor the East Midlands Money Advice project, fiJndetJ by the Money and PensK)ns ServKe. The charity delivers a digital and financial iruSon projecl. Moneywise Plu5 as a member of Reaching People which rs funded by the Big Lottery. The piojecl assists inth"VUaIS on a one-ltrone ba%s, providin9 SUPPOrt lo develop skills, understanding. and building confmlence around managing money and ulilisin9 diqital servIs. Its aim is to move people towards and into job search, training. or empkjyment. CALS has been delivering the Energwm'se prGiect since the end 012020. This project aims lo tackle lu¢1 poverty ihrough the provision of specialist energy advice plus generalist-sevel welfare benefit, income maximisation, and money management advice and support. The selvice delivery model focuse5 on the provision of tsce-to-face adv5ce sessions provi5ton at communrty venue5 based in areas of hTrgh deprivab"on. in¢luding public libraries, community entres and foodbanks. In 2021, CALS took over responsrbility for the delery of the Foot1bank Plus Project from the Reaching People consortivm. This project involves working In partnership with a number of loodbanks in LeKEsteT City to tackle the undeitying causes ol lood poverty thrwgh Ihe prgvision of generaJJ"51-level welfare benefit. income maximisation and money management advice awld support. Adw"ce Sessions are delivered on loodbank premises and dienls are referd by foodbank partners. Objects and Activilieg The truslees rèview the aims. objectives and aclNities each year. This review looks at the Success ol acbvities and the benefit they have brought to Ihe groups of people whth the charrty is set up to help. The Community Advice and L• SeM¢e 1$ ¢$tablished for charitable PLwes and its objecl5 are as follows.. To relieve persons who are in conditions of need, hardship andlor distress and who are resident within the East Midlands area. hereinafter referred lo as the-area of benefrt.. bui without limitiTh3 Ihe loregosng by the provision of legal adwce, assiStare and representation. To advance the educalion of the public by improvement and d[ffuSi of knowkdge ol the law and the praclice ol the law and the administration of just, hoTrg ward e5pecialty to those areas of Ihe law which are of particular conGern tts pjor people or are directed lo the relief of poverty.
COMMUNrrY ADVICE AND LAW SERVICE LIMrrED TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 Chaitys Bims The Comrnunity Advice and Law Ser¥Ke has developed a revised vision #nd mission statement during the lasl year, in order to reflect what we ho lo athieve Ihrough the delNery of r¥Jr charitable objects Our vision is of a fair aThJ inclusive soc*ty in which everyone has acces5 to IU5ti¢¢ and Ihe opportunity lo I1 their tenlial. Our mission is to empower people to live happier Irves by provi(Jing professional advice and advocacy that enablès them to resolve their problems effeth'vety. In doing this. wè am to= * Enable people lo assert and enforce their righ15: . Empower people to Improve their eircumstsnces: Give a voice lo those who are unheard., Support people to make positive changes in their lives., Enhan¢e people's overall sense ofwellbeing-, Build resilience in indiwduals and at a cornmunty level- . Promote a fairer and more inchjsive Society. We seek to delivèf this Trr5sioft by prgviding free. independènt. confidenth.al and ql1y-assUre{I legal advice services lo in¢Jividuals across the area of benef1t. for the advantsge of the public. 5ubje¢t to funding constraints, by promoting sèlf-help where appropriate and olfer casework support for those unable to deal with legal matters alone, and ty ensuring that all senriGes are availab lo all sèctions ol the population Ifrespective of gender. race, ethnic origin, disability, age. nationality. nalional ongin. sexualrty. religion of beknèl, marrtal status and social class, and challenging all forms ol unlawful and unfair discrimination. Strategies to achiev$ main obfft¢ls for the year The strategies ernpjoyed by the tharity to meel its objecb.ves Inc1e the folk)win9". Th? provision ol lace-tf3Ctt advice Sessions from prerni$es in central Leicester. from its peimanenl Off at Leicester County Court and via telephone. VKleo call and e-mail". The delivery of advice sess$ commvnty venues and in partnership wrth communty or9anisations based in areas of trM"9h dèprlvaln in order lo increase ac$$ for disadvantaged people an0[ excluded groups. Recruitment ol new Truslees with a broad range ol s115 and experience The employment ol a new grants fundraiser. Nthorking and colaborats.ve wkn.ng wrth a range of stslulory and vc4Lmtary ¢tOr agencies. Cnt&ria by wh Charity asUre$ ts suc¢es$ The charity measures 115 SUC¢è55 by meeling lafgets. by securing positNe outcomes for dients. by obtaining positive feedback from service user5 and through rt5 success in securing funding for new devèlopments. Extensive work is cvrienlly being undertaken to devekjp the charity's use ol daia and evidence in order to measure the impact ol it5 5efvices rnore effectively an¢J lo inforrn fulure See developmenL Significance of volunteerstaff The ¢harity has a very limited number ol vdunteers who make a very valuable ¢ontribulion to the work of Community Advice and Law Serw¢e. the thanks of Ihe 8oard of Trnstees and slaff go to them for their cornmitment to enhancing the delbvery ol the charity s work.
COMMUNITY ADVICE AND LAW SERVICE LIMITED TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Aehièv•mÈnts and Peplomiance Acth8V8mgnts of obj8cliv8S The Covid-19 pandemic has had an ongoing impacl on Ihe demand for advice for a nurnber of the Charity's Services, pafli¢uLarfy Debt Advice and the Moneywise Plus Projed, though demand has now started to increase ayain. particularfy as a result of rising food arKJ energy $t$. The pandemi¢ has also had an ongoin9 impact on Ihe way in which the charity delivers its advKA servKe5. Wrth a relatively high proportion of dients still opting to receive advice remotely (mainly by lelephonel. It is believed that thi5 may reflecl a permanent shill in the way in which ¢lientS choose lo interact wilh the charity's servtis. During the year. the charity provided specialist advice to 3.149 unique indwiduals across four area5 of social welfare law". thi5 represen15 an increase of around 24bA. although the number ol dients served remains lower than in pre- pandemic years. In addition to the services ryovided from the tharty's main prernise5 in central Leicesier, from ils peimanent office al Lei¢esler Counly Court and via remote channels such as telephone. video call and e-rnail. the chaiity has also delivefed adwce sessions at 14 outreach locations across Leicester. including public libraries. foodbanks and communty centres. thereby facilitating access ft)r the most Vuk)erae people in the community. The charity advised on 4,151 different cases in tolal. resulting in Gonfirrned financial gains for dienls in excess (If £750,000,. actual financial gains are estimated as being substanliajty higher than this as fmancial outcomes ¢annot be eonfimed in all eases. Debt casework remains the largest area of work. a¢o)untirg for 64% of Ihe ¢a$es deatt with". this has increased as an overall Pft)portion of the charily s Work from 54% last year. but remains Ier than in previous years,. tl)i5 lollows a (Jrop in dernand as a result of the Mat0UmS inlr¢)duced by many creditors in response to Covid-19. Other sbanificanl areas of adVe induded wellare benefits 16QAI. housing 115%) aThJ irnmigration 115°A). The court office dealt with 193 clntS during Ihis year. and assisled with reprè5enlation at 196 hearings_ This iepresents 3 substanlial increase against the 17 clntS assisted and the fepresenlation provided at 55 hearirys in the prevK)US year, but still remains much luwer than the comparable numbers from pre-pandemic years when the court team might have attended well over 1.OC4) hèarings. Thts coniinuès lo refled the dramatic reduction in footfall al Ihe county court and, Iherefore, the reduction bn Ihe number of Ghents Irieetir4J Ihe elvJibilty ciileria for this wotk. The Moneywse Plus ProJe¢t supports people lo move towards employment by building financial and digital skills has seen some success during the year. de5Prte Ihe signcan1 impacl of Ihe Covid-19 panaemic. The team al Communty Advi & Law Serwce provKle holistlc 5UPPM)rt lo dients on. an individual basis, working to build confidence and develop skills around money management ant1 acce$$in9 digital semces. Advisers worted with 78 new clienls during the year achiewng 51 outcomes that demonstrate enhanced acce5$ to digital serv$ as well as move$ into edu¢ation. trainin9 and employment. The Energywise Project conlinued to pursue its aim of tlTr9 luel poverty through the wovision of specialisl energy advice u5 generalist-¥*1 welfare benefrt. income maximisathon, and money managernenl adVe and support. The team supported 532 dients with in-depth tailored advi¢e and Support this year. additson to providing "light touch. ir)formalion and ad¥e lo a fvrther 4C(s+ indUalS. Finally. Ihrough ils leadership ol ihe Easl Mit11ands Money A projed. the Community Advice and Law Service wothed with 20 partner organisations across the East MKILands re9)n 10 5VPPOrt the delivery of debt ath.ce services lo morè than 14,000 indivjduajs.
COMMUNrrY ADVICE AND LAW SERMCE LIMITED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Fundrnising activilies The charity does not ¢arry out 5igntficanl fundraisirwj ath"wbes. Flnan¢ial Review Rewew olactNities The ¢harity continuÈs to look ways of improvirwj and developing rts advice servtis lo meet the increasing needs of the many marginalised groups and individuals in our communilie5. and to pursue opwlunities that will rnove it lo more sustainable future through dèveloping th& use of volunteers wthin the ganIsatn. and rt$ continued membership of nsort1 to increase opportunities for partnership as well as securing new contracts and grant5 to deliver SveS. During the year Ihe charily h&Y tolal incoming resources Df £4.253,912 {2021 £4.128,19)l. The total bjnds available at the yearend amounted to £515.%7 12021 £374.872)." of these funds £228,488 12021 £188,868) related lo restricted lund5. the baL3nG¢ being unrestricted lunds of £287,07912021 £186.0041. Free reserves. a$ definèd by SORP 2015. amounted to £252,47212021 - £174,939). Resefvespolicy As part ol the ffinancial managemern of Cffi)munty Al1V and Law Service. the Board of Trustees have set a long- term larget of accumulating free reserves which represents a minimum of 25% of the Charity's annual operating Costs lexduding paymenls to defvery plnersl. These seryes enable the charity to deal wth th• f01ttsvng conlingenLies'. Any cash flow problem5 when wwting for 9rant or ntraCt income to be pad Covering staffing shortage5 due lo sKkress ry matemty leave Cuts or Teduth'ons in funding.. In ihe evenl ol dosure, Ihree months njnniny costs to Lfj ihe organtsatJn and pay redundancies and leasehohy liabithties. Al present. the charity's funds are below ihis desyed tevel. The TrLtslee5 are aware of the shortfall and are lookin9 al ways to resolve the silualion. The polry is le¢wl annualty when the Board of Trustees sets the bJget for the fotlrywirs finanual year. PayAwartYs Recommendations a made to thè TrUstS by Ihtr ch Exeurtive lor annual pay awards induding any performance related or enhancerrenls in pay. The Board ofTru51ees a resp)nsiUe for agmiry any re¢offmerwJatsons. Future Plans charity'$ aims are to to ddiver aj develop its work lo ensu thal ade servrE5. delivered by th voluntary 5ectoi. afe maintained. The thafty recognises the need to ensure that the Ofganisatson remains robust and will review rts ptssitK)n at least annually based on the outcome of fvndirt9 bid5 made or the Cessation of income streams.
COMMUNITY ADVICE AND LAW SERVICE LIMITED TRUSTEES. REPORT ICONTINUEOI FOR THE YEAR ENDED 31 MARCH 2022 The charity's prioril'es for 2022r23 ¥e'. To addre55 current gaps in seNce wovi5iofb SO that it provKJe the type of that it$ clients need, when and how thèy need it.. To proaclivety reach out to the people who need tls help Ihe most by working in partnership with other organisations lo embed services in local comrnunities so that its SUPPQrt 15 ¥i5ible and acGessible lo all." To adopt 8 holisiic. person-centre(l approa¢h lo servtt delwery that ts Ofganised around client needs rather than organi58tional structures or funding strèams". Tf) ¢onsolidate its repulatKJn for specgalisl advtt while investing in preventi and early intervention sfrategies wherever possible". To proactively seek to influence deasions on social policy by highlighliry the iSSL5 th affect its cliènts to Ihose with the power lo addsS them", To promot& best pract a¢ross the wider sector through rts Inv0Ment in lo¢al. regional and national partnerships. induding Ihe Easl MlandS Money A¢J¥ice Partnership. To deliver on all of its commitments lo the highest possib stsndard. and io embed a culture of leaming, innovation and continuous Impr¢)vement inlo everything rt does", To develop a sustainable funding model that will enable it to continue lo delNer seNces far into the future. including Ihe diversthcation of Ir)me streams and ensuring that the charity 15 well placed to bid successlulty for gran15 and contracts in the fvlure. The charity continves to pursve opportuniiies Ihat wfvl move it lo a more wsiainabje ftrture through developing Ihe use of vobJnteers within Ihe or9anision. and its Continued membership of Consortia to incfease opportunilses for partnership a5 well as 58curng new ccmtrac15 and ganls to delNef seThi5. T$t' Responsibllities The INsiees {who are also the dire of Community Atlw"¢e and Law Ser¥i¢e Limited for the purposes ol company law) arè responsiblè ftsr preparing the Annual Report an11 the financial statements in accordance wrth applicab law nd Unrte(l Kingdom Accounting Standards Iunrtèd Kin9dom Generally Accepted Accounling Practi1. Company law requires the charnly trustees tts prepare ffinan¢ial stalemenls lor each financial year. which give a true and fair view of the state of affairs of the thanty and ol the incoming rèsources and application of resources, induding Ihe in¢orne and expenditure, of Ihe chanty for that penod. In preparing these finanaal statements. the trustees are required lo". sele¢t surtable ac£ounbng pleS and then aPY them consistentty", observe the rnethods and printis in the charrt SORP IFRS 1021. make judgernents and eslirnates that are reasonable and wsent.. slale whether applicab UK Accounting StaTrdard$ have been folled. subject to any material departures disck>sed and explained in the financial slalements-. ppare the financial statements on the gThJ Ccern basB unsS il is inawowale lo presume that Ihe charity will wnb.nue in operatK)n. The trustees are responsible for keeping proper accounting fecofds which discbse wth reasonable aUl¥CY al any tirne ¢he financial posrtion ol Ihe charity to enable them lo ensufe ihat the finanua stalemenls comply wilh ¢he Compan$ Act 2006. They are fesponsible for safeguarding the assets of the charrty and hence for taking 8$oale sleps for the prevenlKJn and dete¢*"on offraj and other e9114es. In $0 fai a5 the Iruslees are aware." there 15 no relevant audit infomation tsf which the ¢harity's auditor is unaware., and the truslees have taken all 51eps Ihal they ought to have laken lo fflake themsefves aware of any relevant audit inforrnation and to establish that the audrtor awa of that inforrnalion.
COMMUNtrY ADVICE AND LAW SERVICE LIMED TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Auditor A resolution proposing thal Somerbys Limrted be re-appx)inted as audrtor of the charty will be put its the Annual General Meetin9. Thi$ report has been prepared in accordance with the provrsion5 applicable to ¢ompanies' entitled to Small companies èxemption. On behalf of thé board ol Trustees G J Smith Twste• D•ts: 30 No r 2022
COMMUNITY ADVICE AND LAW SERVICE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY AOVICE AND LAW SERVICE LIMrrED Oplnlon We have auited the financial Statements of ComnyJ)rty Advi¢e and L• ser¥e Limited (the 'charitabbe company'l for the year endèd 31 March 2022 which comprise the Statemenl of Financial Activitres, the Balance Sheet, Cash Flow Stalemenl and notes to the financial statements. induding a summary ol significanl accounting policie5. The financial reporting framework that has been applEd in theic preparation is applicable law and United Kingdom Acwunling Standards, including Financi Reporting Standard 102 The Financial Reporting Slandart applicablé in the UK and Republic of Irèland Iuniled Kingdom Generalty Accepted Accounting Practice}. In our opinion the finanual statements.. give a true and fair eW ol the state of thè charitable company's affai a5 at 31 March 2022. and its incoming resources, iluding it$ income and expendrture. for the year then ended., have been properly prepared in a¢cordanc¢ with Unrted Kingdorn Generalty Acceoed Accounting Practice.. and have been prepared in •¢¢ordarte with the requireme1 of the Crjmpanies Act 2006. Basis for opinion We conducted our audrf in accordance with Intemational Standaids on Audrtin9 {UK) {ISAs (UK)) and appI1¢ab law. Ovr respon5ibilitie5 under those standards are fvrther dèscribed in the Audrtorf5 responsibilit$ for the audit of the financial 5talernents section of ovr report. We are independenl of the Charity in accordance Mth the ethi¢al requirements Ihat are revant lo our audit of the finan81 statements in the UK. induding the FRC'S Ethical Standard. and we have luifilled Ouf Other ethical re$ponsibilib"e$ in acwrdance wrth these requirement$. We believe that the audrt evidenGe we have obtained is SLrfiaent and appropriat¢ to provide a basis for our opinion. Con¢luslons r•latlng to golng coneem In atsditing the financial slalemenls, we have conduded that Ihe Trustees use of the going concern basis of a¢counling in the preparation ol the finanual slalements Is appropriate. Based on the woik we have performed. we have not identified any material uncertainties relating to event5 or conditions that. individually or colleclively. may cast $19nificant doubt on thè charitable company's ability to eontinve as a goirhg concern for a period of at least thelve rnonths from when the financial $latements are aythorised for 1$5ue. Our responsibilitie5 and the respon5iblib.es of the Trustees wth respect lo going concem we described in the relevant Sections ol this report. Olher inforn)ation The ITUStees are responsible lor the olher information. The other informati¢n ¢offlprises the infomation included in the trustees. annual rèport. othef ihan the ffinanryal Stsiements and our audilorfs rert Ihereon. Our Iynion on Ihe rinancial slalernents does not cover the other Inlormation and. except to the extent otherwi$e explicitty slated in our report. we do nol exwess any form of a55urance conclusion thereon.
COMMUNITY ADVICE AND LAW SERVICE LIMITED 10 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED {CONTINUED) In connection with our audrt ol Ihe finanryal eMents. our responsibility is tts rgad the other information and. in doing so, considef whether the other information is materialty inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appear5 lo rnalerialty miss18t_ 11 we identify such malerial inconsistenue5 or apparent malerial misslatements. we are iequired to ¢Jeterrnine whether there is a malerial missiatemenl in the financial siaiemenis or a materol mtsslatement of the other Info(mation. 11. based on the work we have performed, we condude that there is a material missiaternenl ol Ihis other inlormalion, we are required lo report that facl. We have nolhing lo rewl in this regard. Opinions on other matters prvscribed by th• Companigs Act 2006 In our opin)n. based on the work Ldertaken in the clse of the audit". the information given in the truslees, repyt for the finan¢ial year for whK the finanoal statements are prepared is consistent with the finan¢kal Sl*em¢nts." and the Iruslees, report has been prepared a¢cordan¢e wth applicabte legal requirements. Matter¥ on whi¢h we are requirqql to report by exception In the light of our knowledge and underslandirng of the charitable company and its environment oblaiDed in the course of the audit. we have rKJt idenlffied material misstalements in the trustees, report. We have nothing to report in respe¢t of the fdlowrng matters n felation to which the coanieS Act 2006 rèquires us to report to you if. in our opinion". adequate accounting records have not ert kept by the charitable mpanY. or retyms adequate for our audit have Thot been receNe(l frorn branches not W5iled by u5." or the charrtable eompany's financial stsiements arÈ not in agreÈment wrth the acc(Junting recofds and returns.. or certain discbsures of directors, femuneratw)n specrfied by law are not made.. or we have nol received all the inforrnalion and eXOrtatIonS WE require for our audit. Re$ponsibilit5es of trustees As ¢xplained mQTe fulty in the trustee5' respon$(oilth"es ststement set out on page 7, Ihe trustees are responsible for Ihe preparation ol financial statements whh givè a true and fair vthy. and for such intemal control as the trustees dètermine is nècessary to enable the prÈparatn of financial stsiements that are free from material mis51aternent, whether due to fratjd or error. In preparing Ihe financial ststements. the truslees are responsible for assessing the chantable company'5 ability lo ctsntinue as a going concern. disd05ing. as applicable. matters related to going concem and using the going concern basis of aceoijnling unless the trustees erther intènd to liquhlate the charitable company or to cease operations, or have no realistic attemalive bul lo do 50.
COMMUNiff ADVICE AND LAW SERVICE LIMITED 11 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED {CONTINUED} Auditorfs responsibilities for the audit of the financial statements Oui obieclives are to oblain reasonable assurance about whelher the rn081 slatemenl$ 05 3 whole are free from rnalerial misstatement. whether due to fraud or error, and to issue an audrtorfs report thal includes our opinion. Reasonable assurance is a high level of assurance but is noi a guarantee that an audrt conductèd In accordance with ISAS (UK> will always detect a material mi5Statement when it exists. Mis5t3tements Can arise Irorn fraud or error and are considered malerial If. indiwdualty or in the aggregate. they ¢ould fea50nably be expected to influence ihe economic decisions of users taken on the basis of thesè finanrial 5talemenls. Irregulwities. including fraud. are insiances of non-ComplnCe wth laws and regulations. We design procedures in line with our sPonsIbl1111es, ouuined above, to detecl material rnisstatements in respect of irregularrties, including fraud. The exlent to which procedures are capable of delecb.ng lrregukrilS. incjuding fraud. Is detailed below. The Ti5k of not detecting a rnateriaj misslatement suM1n9 from error 15 ¢y)nsidered tg be kjw. Th¢ risk ol nol detecting a material misslatement resurting from Iraud is htgher. as fraud may invofve collusion, forgery. intentional omissions, misrepresentalions. or the ovefflde of intemal u>ntrols_ In Ihe eonlexl of Community Advif* and Law Sèrvice knmrted. we have identified specific laws and regula.OnS. such as Law Society and Oltice of th¢ Immigratw)n SÈMce$ Commi551gner regulations along wilh general commercial law5 and regulations. suth as.. Companies Ad 20CE.. CharrtKs A¢t 2011," Charity Commission gurtlae.. Heakh and Safety legislation., GDPR arbd employmenl law. Our LderStandIng of Ihe legal and regulatory frame44ork appIlble to Cofflmunity Advice and Service Limited and how the Charitable cornpany has mplied with its rt)li9ation$ has been obtained by enquiry of management and thosè char9ed with 9oveman¢t. As part of our enquiries wè have disojssed poIleS and pr¢xedures on compliance 7Mth laws and regulations and whether any instances of non compliance have ctttjrred. Our underslanding of the charrtable company's poliryes and proceduies on fraud risk has been obtained through enquiry with rnanagemenl as lo the conlrol actyvrlies. operalional 5y51em5 in place and whethei thère is knowledge ol any actval. suspected or alleged fraud. We ¢onsider thal the audit team collectivety had the appropriate competence and capabililies to identfy or recognise non-¢C>mpliance with laws and regulations. During our audit work there wère no significant instances ol non- ¢omplrdnce identified. In response to the audil risks identifd in respe of iffe9ularty fraud. we have undertaken the following procedures.. Enquiry of Thtanagement, and those charged wih govemance around actual and potential litl9atMJn and claims. Enquiry ol management lo identify any instsn¢es of non-compliance wrth laws and iegulalions. Enquiry of management to tdenbfy any subsequent events thal have ocwrred after the year end rdating to this financol year. Reviewing legal expenses during and after the year end for evide[e of non-compliance wilh laws and regulations. Reviewing financial stalement disclosures and testng to supporrin9 documentation to assess cornpliance with applicable law5 and regulations. Auditing the risk of management override of controfs. incJuding through le$ting joumal entries and other adjustrnents lor appropriateness. and evaluating the business rationale of significant transaction$ oulside the normal course of business. A lurther descripticn ol our responsibilrties for the audrt of the finanrial Ststemenls 1$ located on the Finan¢ial Reporting Council's website at." www.frc.or9.uklaudiior5responsibilrties. Thi5 description forms part of our avditor's report.
COMMUNifY ADVICE AND LAW SERVICE LIMITED 12 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED (CONTINUED) Use of our report This reptsrt is made sdely to the ¢haritsbk MpanY'S membefs. as a body, in accordancE with Chapler 3 of Part 16 ol the Companies Act 2006. Our audit woth has been undertaken $0 Ihal we might statè to Ihe charilable company's members those matters we are required to State to theFn in an auditor's report and for no other purpose. To the Ilesl exlenl permilted by law, we do not a¢opl or assume responsibility to anyone other than the charitsble company and the charitable company's members as a body. for our audrt wotk, fo( this report. 01 for the opinKJns we have formed. Zo ?oZL Marcus Do¢kerty F¢A FCC nior Ststutory Auditorl Forand on behalf of Sofflerbys Limiled Date.. Chartered A¢COLnIS Slatutory Auditof 30 Nelson Street Le15¢e[ LE17BA
COMMUNITY ADVICE AND LAW SERVICE LIMITED 13 STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT YEAR ENDEO 31 MARCH 2022 Unr•stri¢t•d Funds RestrScted Funds Totsi 2022 Total 2021 ents Donations and legacEs 195 195 1.276 Charitabk activibes 220.929 4,032,747 4,253,676 4,125,767 Fundraising income Other tradiThJ activitie$ 1,136 Irrme from investrnents 41 41 Totsl in¢ome 221.165 4,032,747 4,253.912 4.128.190 ndilure on= Raising funds Charitablg activities 120.090 3.993.127 4.113,217 3.995.936 Total res4r¢ expended 120,090 3,993.127 4,113.217 3.995.936 Net movement In fvnds beforg transfer 101,075 39.620 140.695 132,254 Transfer beeen fvTrJs Net movement in fvnds 101.075 39,620 140,695 132.254 Fund bala{$ a11 A1 2021 186.CQ4 188.868 374,872 242,618 Fund balances at 31 March 2022 15&16 287.079 228.488 515.567 374,872 All irKome and expen¢hture derNe frm) continuing actwibes. The swement of financial a¢bw"ts"¢s indude al gains and knsses recogni5ed durirKJ year. See page 14 for full breakdtrwn of the ww)r ye*s statement of finanaal actNity.
COMMUNITY ADVICE AND LAW SERVICE LIMITED 14 STATEMEfrif OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUI YEAR ENOED 31 MARCH 2022 Previous financial Unr•$tri¢tgd Funds Re$trieted Fund5 Totsl 2021 rne nd ents Donal¢ons and legarie5 1.276 1.276 Charilable aclMt*s 186,828 3.938.939 4.125.767 other trading aeb.vils 1.136 1.136 Incomè from investments Total in¢vm• 189,251 3.938,939 4,128,190 ndlturp on: Raising lunds Charitablè acbvths 103,575 3.892,361 3,99S,938 Total r•¥oUre •¥p•nd•d 103,$7S 3,892,361 3,995.936 Net movem•nl In funds b•fore transfor 85,676 46,578 132.254 rransfer trAtween lunds Net movement in funds 85.676 46,578 132,254 Fund balances at 1 April 2020 11XI.328 142.290 242,618 Fund balances at 31 March 2021 15 &16 186.Ll 189.868 374,872 AJI in¢ome and expenditure derNe from continuing actbWtie5. The statemenl ol finaal adiwlies ndudes all gaIr ktsse5 re(x)g)tsed duiin9 the ye¥.
COMMUNITf ADVICE AND LAW SERVICE LIMfTED 15 BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Fixed assets Tarwjible assets 34.607 47.413 Current assets Debtors Cash al bank and in hand 10 188,670 481.291 164,628 545.594 e69.961 710.222 Crnditor¥: amounts l•Jlin9 within year 11 {188.231) 1379.897) Net curr•nt assets 481.730 330.325 Net assets excluding pension herne liabilty 516.337 377.738 Defined benefit pension schem* liab•lity 17701 12,8661 Net asstts Ineludlng pension scheme Il•blllty 14 515,567 374,872 Incomè funds Unrestricted funds 16 287,079 186,004 Re5triGled funds 15 228,488 188,868 Total funds 515.567 374,872 These financial statements have been sxepared in aCCordwe with the provisnS applicab to companies Subject to Ihe small companie5 regime. The finan31 siatemenis We apyo¥ed by the Lwrd of trustees aThJ aLrthori5ed for i55ue on 30 Novernber 2022 and are signed on its behalf by.. CJSmith Trustee Company Règistrntion No. 04096574
COMMUNrrY ADVICE AND LAW SERVICE LIMITED 16 CASH FLOW STATEMENT YEAR ENDED 31 MARCH 2022 2022 2021 Cash generatsdllusedl in opernting activitiès 19 163,0801 307,617 Cash Ilows Irom inv•stin9 Xtivities Inleresl incorne Purchase of iangible fixed assets 41 11.2641 {42.5491 Cash used in investing aetlvltie# 11.2231 142.5491 Cash flows from finan¢ing aetivitl*s Inierest received 11 Cash gÈnÈrnted by financlng actrvltl•s 11 Inuease n cash and ¢aslT equwalents in the year 164.3031 265,079 Cash and cash eiwivalenis * the beginnry of the year $45.594 280,515 Total ca$h an¢J cash equNalenls al the end of the year 481.291 545,594
COMMUNITY ADVICE ANO LAW SERVICE LIMfTED 17 NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2022 Accounting policies 1.1 General inf0mtIOn and basis of preparatio The charity is a private company limrted by 9uaranlee without sharè prtaI. The charity is Tegislered in England and Wales. The regislereij office is 1Y Flotsr. E¢ House. Charfes Street. Lei¢ester. LE13SH. Accounting conventoon The finanoal statements have been prepared in accordance wrth the charity's governirNJ document. the Companies A¢t 2006 and 'A¢¢ounting and Reporting by Charities Slatemenl of Recommended Practice applicable to charities prepwing their accounts in accordance wrth the FlancIal Reportin9 Standard applicable in the UK and Republic of Ireland IFRS 102)- (tsSLd in October 2019). The charity is a Public Benefit Entity as defined by FRS 102. The financial stalements are prepared in sterling, whh is the fundional ¢urrency of the chaflty. The accounts have been wepared LXLder the historical cost nVenh"On. The prinupal antIng policies a¢Jopled arè set out below. 1.2 Funds unS111Cled lunds are available for use al the discretion of the trustees in furtherance of Ihe general objectives of the ¢harity and whi¢h have not teen designated for otr purposes. Designated funds comprise unrestricted funds that have been set aside by the trusiees for paflicular pufposes. The aim and use of each desvJnated fvnd is set ovl in the noles to Ihe financial statements. Restricte¢J funds are funds which are to be used in accordance wrth sperifiG restrictK)n5 imposed by donNs or which have been raise¢J by the charity for partlar purposes. The cost of raising and administerin9 such funds are charged against the 5periffic lund. The aim and use of eath resln.ded fund is set out in the nolès lo ihe rinancial stalemenls. 1.3 Income recognition All incuning resources are inclvded in the Stalement of Financial Activitie5 {SOFAI when tre ¢haiity is legally en'tled lo the income after any performance condrtions have been mel. the amounl can be measured reliably and it is prObae that the income wim be received. For donations lo be ognISed. the charty will have been notified ol the amounts and the settlemenl dale in writing. If there are conditions attached lo Ihe donalion and Ihis requires a level of perfomance before enkniiement can be obtained then income is delerred until those conditions are fulty met or ihe fulfilrnenl of those conditNJns is wrthin Ihe control of Ihe charity and il is pn*)able Ihal Ihey wim be fuffilled.
COMMUNITY AOVICE AND LAW SERVICE LIMITED 18 NOTES TO THE ACCOuPs ICONTINUEDI YEAR ENDED 31 MARCH 2022 Accounting policl•s convd 1.3 Income cognltion Icontlnuedl Donated faolities and donated professional seryus a recognised in income at their fasr value when their e¢on¢mic benefit IS Plobab, it can be measured feliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift lo the charity. For eXame. the amounl Ihe charity would be willing to pay in the open markel for such faolitie$ aThJ seThices. A corresponding amounl is recogni5ed in expedrtu. No amount is included in Ihe finanfi81 stslements for ¥Onteer time in line with the SORP IFRS 1021. Fixed asset gifts in kind are r¢cognise(I when receiwJlle and are inthded at fair valu•. They are not deferred over the lrfe of the assel. For legacies. entillemenl 1$ the earlier of the ¢harity bein9 notified of impending distribulion or the legacy being receive<l. At this point income 15 rewnised. On occasions lega¢ies WIN be notified lo the charity, however, it is not PQ55ibie to measure Ihe amount expected to be (Jistiibuted. On these eaon5, the legacy IS Irealed as a conlinyenl assel and disdosed. InGome from Irading actNities indudes income eamed frun fvndraising evenl5 and trading aclwities to raise funds foi the charity. Income is re¢eived exchange for swjptying goods and services in order to raise fund5 and is reco9nised when entitlement has oc(JJrTed. Income from govemment and other grants are cogniSed at fair valuè when the ¢harity has enlitlemenl after any performance con¢Jrtions have been mel. il is Probab Ihal Ihe income will be received and thè amovnl can be measured reliably. If entrtlement is not met then these amounts are defwred. Investrnenl in¢orne is eamed thiough holding assets for investment purposes such as shares and property. It includes dNidends. interest and renl. Where It 15 nol PractoIe to identty investment management $1$ in¢)Jrred within a $chème with reasonable accuracy the investment income is reptsrted net of these Costs. 1115 induded when the amounl can be measured reliabty. Inlere5t inwme 15 recognised using the effective inl$re$l melhod and diwdend and rent coMe is recognised as the charity's right to receive payrnent is established. 1.4 Expenditure recognitlon All expenditure is ac¢ounled for on an accfuals basis and has been claSsrd under headings Ihal aggTegale all wsls related to the cate90ry. Expenditure Is reco9nised Whe there is a legal or constwctsve obligation lo make payments to tt)iTd parties. rt is probable that the settlement will be required and the amount of the obligalitsn can bè measure¢J rdiabty- It is ¢ategofised under Ihe following headings.. Cos1$ of raising lunds indvd85 5alarw. expenses an¢ Overt8. Expenditure on charitable adiwties includes salaries. expenses and overheads. Other exptrrKliture represents those items not faMin9 into thè catego$ above. Grants payable to third parties are wrthin the charitable ¢)bjectives. Where uncondrtional grants are offered. Ihis is accrue(S as soon as U)e wipienl is nob.fied of the grant. as Ihis gi¥es rise to a reasonable expectation that the recjpienl will receive the grants. Wheie grants are uinditional relating to perform¥n¢e then ihe grant 1$ only accrued when any unluifilEed condib.ons are outside of the ¢ontrol of the Charity.
COMMUNtrY ADVFCE AND LAW SERVICE LIMITED 19 NOTES TO THE ACCOUTr$ (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Aeeounting polier•s convd 1.S Support costs allo¢atlon Support Costs are those that ass1 Ihe work of the chartty do nol dire¢tty represent charitable activities and include off1ce costs, govemance costs and administrative payr1 cosis. They are Incurred directw in 5UPPOrt of expenditure on the objects of the charty and include project management carried out al Headquarier5. Where support costs cannot be direclty allribuied ID parti¢ylar headings Ihey have been allocated to cosl of raising funds and expendilure on chartable acimlies on a ba$is ¢onsistent wrfh use of the resour¢e$. Fun&raising costs are those Incurred in seeking voluntary ctintributions and not iryjude the ¢osts ol disseminating information in sUPPOrt of the charrtable acb"wties. 1.6 Tangible fixed assets Tangible fixed a55e15 are stsled al Gost lor deemed costl or valuation less accumulated deprecsation and accumulated Impairmenl losse5. Cost indudes ¢osts dire¢lty attribulatye to making the asset capable of operating as intended. 0epreciall 1$ provided on all tangible fixèd assels. at fate$ calculated to write off the cost, s5 estimated residual vakje. of each assèt on a systematic basis over ils ÈXF*ded useful life of four years. The gain or bss arisin9 on the disposal of an assel is determined as the drfference belween the sale proceeds and the ¢arrying value of the asset, and is credited or charged to the income and expenditure account. 1.7 Cash and cash wulvalents Cash at bank and in hantl a baslc financial assets and include cash in hand. deposrts held al call wth banks, other short-terrn liquid Investments wth original maturities of three rnonths or less, and bank overdfafts. Bank overd¥afts are shtswn wrthin b¢rrowrwJs in curtwtt liabilities. 1.8 Debtots and creditors r•ceiv•bl• I payabk withln on• year Debtors and crÈditois with no stated interest rate and receivable or payable wilhin one year are fe¢orded at transaction wice. Any losses arising from imwm)ent are recognised in expenditure. 1.9 Deriv•tive$ Derivative financial in5trumenis are initially measured at fair value at the date on whh a derivatNe contract is entered into and are subsequenyy measured at fair value through profft or loss. 1.10 lrnpairment Assets not mèasured at fair vahje are Viewed for any indication that the asset may be impaired at each balance sheet dale. Ir 5u¢h tTrJrAtion exi515. the recoverable amount of the asset, or the asset's cash generating unil, is estimated and compared to the carrwng am¢)urnt. ere the Carrying amount exceeds Its recOVerae arnount, an irnpaimienl Ioss LS recognised in profil or loss Un55 the asset is carried at a revalued amount where the impairment kjss is a re¥¥a.0 de¢rÈase. 1.11 Leases Rents1$ payable and receNable under operatirKJ leases are charged to the SOFA on a slraighl line basis over the period ol the lease.
COMMUNiff ADVICE AND LAW SERVICE LIMITED 20 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 A¢eounting policies ¢onVd 1.12 Employee benefits When employees have rendered Serv$ to Ihe tharty, short-lerm employee n•tS lo which the empkjyees are Ènliued are rewnised at the undiscounted amount expe¢tèd to be paid in exchange for that service. 1.13 Tax The charity is an exempt charty wiihin the meang of schedule 3 of thè Char"eS Act 2011 and is considered to pass the tests sel out in Pafagraph 1 Schedule 6 Finance Act 2010 and. therefore, it rneet$ the definiti of a charitable company for UK corporalion tax purposes. 1.14 Goirtg concern The financial slalements have been prepared t)n a goww coneem basis as the trustees believe that no rnaterial uncertainties exist. The trustees have consKYered the level of funds held and the expected level of InMe and expenditure lor 12 monlh$ from authorising these ffinancial statements. The budgeled income and expendilure 15 5uffiGient with the of fesewves fof the company to be able to continue as a going concem. 1.15 Judgement and key sources olèstlmatlon uncèrtainty The cornpany fflakes Èslimales and assumplions concerning the fuiure. The resulting acCOLting estimates will. by definition. seldoffl equal the related actual results. The estimates and assurnption5 that have a swnificanl risk ol Causing maleri¥ adjustment lo lh• carrying amounts ol the assets and 1kAbilie5 Wlthin the next finan¢ial year are addresseil below. (i) Useful econom Iwes oftaryiblg assels.. The annual depreciatw)n charge lor tangible assets is sensrtive to changes in the estimated useful economic live5 and residual value5 of the assets. The useful economic lives and le$Ual values are reassessed annually. They are amended when necessary to re11ect currenl estimates. based on le¢hnological advancement. future investments. economi¢ utilisation and physical condrtion of the a55ets. See accounting policy note lal)ovel the uselul onom lives fgr ¢ach da55 of assels. (li) Exp&nd1tU allocations." Expenditure is apporboned wthere rt relates lo more than one Cost ¢ateg0ry. (tti) Pension liabilrty.. The dosing liability and annual pensK)n Charge 15 SenS"¥e to the assumptions made by the pension scheme .
COMMUNITY ADVICE AND LAW SERVICE LIMITED 21 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Income fyom charitabl• activities X122 2021 Conlractual payments Legal Aid Income lfflmyiation income Other 4,144,424 45,029 64,123 1($ 4,045,451 18,486 52.565 9,265 4.253,676 4,125.767 Analys1$ of Expenditure Stsff tosts Deprnciation {No* n (Nole 9} Other costs {Not8 41 Total 2022 Totsl 2021 Charitsble •¢livlties Money advice -gèneral -ffinanGial capakn.lty 1.138.$08 9).193 13,895 175 262.282 7.959 1.414,685 98,327 1,2CXJ.037 83,074 1.228,701 14.070 270,241 1.513,012 1.283.111 Govemaneè costs {Tr)te 61 6,045 GrJnts payable (Mte 5) 2.594.261 2,594,261 2.706,780 1.288.701 14,070 2.870,446 4,113.217 3.995.936 OthÈrc05ts Other cos15 in¢lude the folbwing SUPIYJrt ¢osts'. - Unrnstii¢l•d fvnds 2022 R?¥tdcted fund$ 2022 2021 2021 Establishment Insurance Project costs Recrurtment and training Inlom)ation technology Equipmenl and SUpplS CommunltIOn and marketing Bank rharges and knan interest Le9al and proles&onal lees Staff travel and SUbSlenCe Sundry expendilvre 2,967 333 5,721 121 2,210 47,744 4.513 78.547 13,055 25.465 4.669 18.872 1,008 30,508 3,436 17,917 39.665 3,894 69,757 16.516 30.325 8.597 15,773 $43 24.565 496 17,164 5.622 247 521 114 1,162 17B 21 16.158 29 374 24.507 14.512 245.734 227,295 C05tS 5pea'fic81ty incurred M a partIr project have been arCated against that fLmd, ihe balance of other Costs are althaled acwdin9 to the number hours worked on by eath ernOyee on each project.
COMMUNiff ADVICE AND LAW SERVICE LIMITED NOTES TO THE ACCOUNTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Grants pald Grants were payable during the year IL) 20 delivery partners inv(4ved rn the East MlandS Money Advice ojè¢t to provjde faee to face debl adwce. The 8mounts payable lo each parfner were as follow$'. Paid In yoar Reserved at y•ar end Total Cthzens A(fvice AshfRld Crtizens Acfvice 8assetla Citizens Acfvice 8roxtowe Cib"zens Acfvice Chesterfield Community Law SerVe Northampton and County Crt12ens Advice Derby5hirÈ Distncts Derbyshire Law Cenire Crtizens Ad¥i¢e L¢i¢esier$hire Crtizens Advice Lincoln Crtixèns Advice Lindsay Cth"ien5 Advice Mansfield Cits'zens Advice Mid nCnShirt Citizen5 Advice North East Derbyshir$ CitizÈns Advice Nottingham and Distrid Nottingham Law Centre Saffron Resource Centre Citizens Advice Sheood and Newathe Citizens Advice South Oerbyshire St Ann's Advice Centre Citizens Advice South Lincolnshire Adjuslmenl lo brou9hl lOard CPO uedilor S.300 2.597 99.648 111.074 71.105 102.004 321,598 210,909 92,128 173,707 51,473 82,495 102.368 80,063 107.43S 289.402 49.381 40.948 55,834 282,926 125,396 144.364 10B.477 71.105 92.501 317,667 201,845 92.128 182,471 50.324 82,495 102.368 80,372 108.(68 295,549 49,381 40,948 55,264 280.550 119,896 145.230 9,503 3.931 18.7641 1,149 13091 1,367 16,1471 570 2,376 5,500 18661 2.568.987 25.274 2,$94.261 Analy$i$ of gov•rnan¢• costs 2022 2021 Audit lee Other governar costs 5.6C 4,500 1,545 6,045 Govemance costs include expenses assooated wrth the Trustees board meetings. AGM. and exlernal aud fees. None of the trustees lor any person connecled ¥th Iheml recewed any remuneralion during the yeai and none of Ihe trustees r¢cetve any experbses.
COMMUNITY ADVICE AND LAW SERVICE LIMITED 23 NOTES TO THE Accoup¥fs {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Employees 2022 2021 Number of employees The average rnonthty number of emF4oyees during the yew was." On a full tiTh basis Ihe lotsl average of emF4oyees is 3912021- 33) Employment ¢ts 2022 3021 Wage$ and salaries Social se¢urty costs Other pension costs 1,099,264 92.238 37,199 922,700 73,349 36.691 1,228.701 1,032.740 No employee received tota employee NefitS ol rn0 than £60.(M)O. The charity COnde its key management pèr50nnèl to Cry1$t olthè Exeojtive Officer. The CEO and Ading CEO are con%dered tts have been key management personnel ¢Juring the year. Their remun¢rabon and ben¢fit5 were £71.93512021 £46,527. Taxatlon Tl MPanY being a registeied charity, is exempt corporation lax on its charitable aQivpbe5.
COMMUNITY ADVICE AND LAW SERlllCE LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Tangible fix¢d a$$èts Fl¥ture8 rrttin98 & tqulpment Cost At 1 April 2021 A(Idiliiy)s Oisposals 61.775 1,264 At 31 M•r¢h 2022 63.039 Depreciation At 1 April 2021 Charge for Ihe period Disposals 14,362 14.070 A't 31 Mar¢h 2022 28.432 Net book valu* Al 31 March 2022 £34.607 At 31 Mar¢h 2021 £47.413
COMMUNITY ADVICE AND LAW SERVICE LIMITED 25 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 10 Debtors 2022 2021 Trade debtors Prepayments Olher debtors 71.666 16.608 1CK),396 22,614 20.219 121,795 188,670 164.628 11 Creditors.. amourts fallkng due wlthln one year 2022 2021 Trade credilors Taxes and social Security ¢ost5 Other ¢rèdiloTS Grant5 creditors A¢¢ruals 32.578 32.438 6.461 17.282 99,472 60,134 31,183 6.929 87.544 194,107 188,231 379,897 12 hanges In the Company's resources avaKable for GITaiTty use Unrestricted Funds Restri d Fund Nel in¢omin9 resources for Ihe year 101.075 39.620 Net [Increaselldecfease in tsngible fjxed assets 2.707 10,099 Net movemenl in fvnds available lor fvlure actmbes 103,782 49,719
COMMUNITY ADVICE AND LAW SERVICE LIMITED 26 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 13 Pension ¢osts The cornpany parfKipales in a muth" _ wnployer s¢henw wh¢h prwde$ benefrts to some 638 non-as50¢iated participating empk)yers. The scherne is a defined benefrt scheme in the UK. 11 15 not wssitsk for the company to obtain suffrient information lo enable il lo aCVt for the scheffle as a defined benefit sdme. Therefore. rt accounts for Ihe scheme as a defined conlrbution stheme. PensM?n stheme costs are aiocated behyeen restricted aThJ unrestTiCted cosis bases on the number of hours wwked on each project. The stherne is dassrfied as a 'last rnan Standing arTaThJemenl'_ TherelLYe. the MpanY potenlialty liable for other parI1pating employerfs Ob1KJalns rf those ernpioyers are unablè to meet thèir share of the scheme deficit folloWg withdrwal fr(xn Ihè scheme. The last full aduarial valuation for the stheme was carried (yJt 30 Septemter 2020 shwing a deficil and the ITUStee5 asked the patkping efflpbyers to pay addrfional ¢onlribuiions. Se¢tion 28.11A ol FRS 102 reqLHres deficit recovery payments to be recognised as a liabi&ty. The movement In the piowsion is sel out below. 2022 2021 Balance sheel liabilty at 1 April 2021 Oeficit contribution P8KI Inte5t cost ISOFAI lrnpact ol any change in 8ssumptsons Am8ThJmeni to contnbulion schedule 2,866 17251 17 3.396 17041 76 1.370 Balance sheet liability 770 This liability reFYesent5 rt present vue of the defficit Contr1tbons agreed a5 al a¢ccwnting date and has been valued using the fO1kn"ng assumption5. set by reference to the duration of the dÈffiat recovery payments.. Mareh 2022 Mareh 2021 Mareh 2020 March 2019 March 2018 Dtscount rate applied lo future recovery plan contrityjtions due 2.35% 0.66% 2.53% 1.39% 1.71% On the ba51S that it would nol be practral lo SFAN the cost of the defiot reduclK)n payments between current and historLal restricled and uNeslricted furlds 1 of the ¢osts have been Charged lo unrestri¢ted lunds for this year and for wewous years.
COMMUNITY ADVICE AND LAW SERlnCE LIMITED 27 NOTES TO THE ACCOUNTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 14 Anatysl$ of n•1 assets beiween funds Unrestrlel•d Funds Restrictsd Funds Total Fund$ 2022 Totsl Fund$ 2021 Fund balanGtr$ at 31 Mavch 2022 arn represented by.. Tangit4e ffixe(J a55els Current assets Creditors." amounts fallng due wilhin one year Creditors." amounts fallng due over one year Provisions lor liabrfities and charges 8,358 292,835 26.249 377,127 34.607 669,2 47,413 710,222 {13.3441 (174.8861 1188,232) 1379,8971 (770) 1770) 12,8661 287,079 228,488 515.567 374.872 15 Restricted fund$ 2022 Openin9 balance 1 April 2021 Incom• Expendi ealance at 31 March 2022 TTrnsfer betsn funds Balan¢fj at 31 March 2022 MaPS Moneywise Hus Lottery Fund Energy Red MaPS (Redundancy Costl Leicester Communty FuTrJ Lottery Ccmmunty Fund IMA DRO Grant Food Bank Plu$ Project Advte UK DRO Grnni Acces5 to JuslKe FuThJ 3.559.7WJ 100.948 61.070 214.878 13.563.n71 198.3251 145.4221 1214.9721 26.655 3.037 31.863 3.820 129.15$ 26,655 3.037 31,863 3.820 129,155 414 16.215 3.914 129.155 1276 11.2781 2.399 7.350 810 1,000 22.409 7.350 31.798 7.350 810 130.9881 I34.) 188.868 4,032.747 13.993.12n 228.488 228.488 An amounl of£nl was transferred from the MaPS to MaPs redundancy fund in order to fijnd any fijlure costs.
COMMUNITY ADVICE AND LAW SERVICE LIMITED NOTES TO THE ACCOUNTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 Rèstrictsd funds 2021 Openiry balance 1 April 2020 Incomt Expènditufy Transfe Translr betsveen from funds unrestsicted funds Balance at 31 Paarch 2021 MaPS Moneywise Pl$ Lollery Fund Severn Trent TNst Fund MaPS (Redundancy Costl Le1$ter CoFrrfnunity Fund Access to J81e Fund 3.595.741 83.487 58.833 1CKI,478 13.561.848) 183.0731 158.9571 I.$61) 33.893 414 16.215 3,914 125,951 1,276 7,205 13,2041 30.689 414 16.215 3,914 129.155 1.276 7,20S 16.339 125.951 3.204 13.7241 188.1951 142.29J 3.938.939 13.892.361) 188.868 188.868 Money Advice and Pensions Service IMaPSI Community Adwce and Law Semce {CALSI Is the lead agency for thi5 East Midland wde project. There are 20 delivery partner ofganisations over 5 counlies." Derbyshire. Leicestershi, Lincolnshire, Northamptonshire and Nottinghamshwe. A5 well a5 managing the project. CALS is also a delr¥ery partner within the w(4ecl. This $eNce provides lace-to-lace debt adVe through a range of local venues. MonewHis• Plus The projecl Is targeted al people who are 9ener3ty difficull lo engage with. and in order lo address some of the exclusion i55ues. Moneywi5e Plus ha5 an engagement team. the stsff members ofwhich work to build relationships an¢J engage with individua15 allowing them to move forward and receive 5UPPOrt to build financial and digital skills, thal move5 them towards edvcation. training and wtyk. Big Lottery Fund The fund 1$ akin lo the Moneywse Plu5 project and sets out to improve orFgoing digital and finanual skills of people in Leicesler 10 SUPPOrt them in moving towards employmènt_ Severn Trent Trust Fund This hjnding is io provide welfare benefit athce to Customers of Severn Trenl, partularty wtrrè they also have debt problems. MaPS (Redundancy Costs) This income 15 to meet future. potenbal redvndancy ¢ost$ of staff direct involved in the delivery ol MaPS funded services where partipanI organisations fa¢è reduced fvnding." not only from MaPS but other lundefs where staff delivering KqaPS funded services are affected when included in a redundancy pool, and ultimately selecled lor redundancy. En8r9y Redress This fvnd 1$ 10 promde 5pOrt to Ihe Energy ProJecL a$ to tack fvel provi%h)n ofspetyalist energy advNx plu5 9eneral61-level weware be income maxinvLal*Jn and mOY managemenl advu and support. L¢l£ter ¢ommun6ty Fund This fund is used to provvje ielephme inteyetsry services lorcfjents whose ffi1 laT¥Juage is r¥Jt Engltsh.
COMMUNtrY ADVICE AND LAW SERVICE LIMITED NOTES TO THE ACCOUNTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Lottery Communrty Fund This fund Is 10 5UPPOrt the use of language th'ne lo interpTrb'rwJ 5eThtts to tscililate wss to a1 for dk8nts whose language 15 riot English. IMA DRO Grani This fund is lo support the costs of adffinkstethThJ Clebt ReWOr¢ers for our¢fnts. Advlce UK DRO Grant This lund Is to maintain anthr irt¢wse a¢ce5$ to Debt RelEf fordients. Food Bank Plus Project This fund 1$ 10 support needy Fe0P who require Ihe practical assisfarKe pwded tyy food banks In the aty. The awn is to tarjtle the undetyiry Cae$ olfood povety through Ihe pr1)n of generalst-level wetrare ienefrt, income maximk8ation and money man8gern8nt ad¥?re and 5UPPQrt Access to Justice Fund This lund 1$ 10 provKle suprKffi for irjratsw a¢fvKe swwce5. in *Jdilh?n to 3150 swporbng Ihe transition to home woA(ing lof dunng ¢he COVID pandem¢ and salety measures when stafl to the office after bthdown.
COMMUNITY ADVICE AND LAW SERVICE LIMrrED 30 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 16 Unrestrfcted fvnd$ 2022 Balance 1 Aprll 2021 Incomlng Resource Expended Trdnsf•Y¥ to 8alanc• 31 March 2022 fund5 Lknrestrte 186,C¥)4 221,165 120.090 287,079 i86.CK)4 221.165 120.090 287,079 2021 ealan¢e l Aprl 2020 Incoming R•soufces Resource Expended Transfers to tricted funds Balan¢e 31 March 2021 Unrestrrted 100,328 189.251 103.575 186.004 100,328 189251 103,575 186,004 17 Lea$lng ¢ornmifments At the reporting dale the company had outstanding ojmrrthents future rninimum lease payments under non catIlable operating leases as foll¢Jws- 2022 2021 Not later than one year Later than one year and noi Later than five years 18.454 31.835 18,454 18,454 50,089 18 Related Party Tran¢tOn3 There were no related party transa¢ti*ns during Ihe year12021 .' ).
COMMUNITY ADVICE AND LAW SERMCE LIMITED 31 NOTES TO THE ACCOUNTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 19 Reconciliation of net movemenl In fund$ to nt ¢a$h flow ftom operdt5ng acti¥itse$ 2022 2021 Nel movement in funds Add ba< deprecration ch¥ge Intèrest reCeiVae Increase in debtors {Decrease)Iincrease in ue(li Pension movement 140.695 14,070 132,254 8.564 124.0421 1191,6661 12.0961 193,458} 260.798 15301 163.0801 307.817