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|Contents|Page||
|---|---|---|
|Officers&professionaladvisers||3|
|Trusteereport||4|
|Statement ofdirectors'responsitrilities||8|
|Independent examiner'sreport||9|
|Statementoffinancialactivities||10|
|BalanceSheet||11|
|Statementofcashflow||t2|
|Notestothe accounts||13|





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Chelmsford Citizens Advice Bureau
Reports and Financial Statements 2022

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|forthe yearended3lM|arch|2022||||||||
|---|---|---|---|---|---|---|---|---|---|
||Notes|||2022|||2021|||
|||f.||ff||cff||||
|Income||Unrestricte<br>d|Restricted||Total|UnrestrictedRestrictedTotal||||
|Investments|2|27|||27|57||-57||
|Donations<br>Charitable activities<br>C)therincome<br>Totalincome|J<br>4<br>5|838<br>2t9,059<br>68,059<br>287,983||47<br>662,624<br>-<br> 662,671|885<br> 881,683<br>68,059<br> 950,654|3,266<br>318,508<br>21.273<br>343,t04|-<br>609,I 8I<br>97<br> 609,278||3,266<br>927,689<br>2r,370<br> 952,382|
|Expenditure||||||||||
|Charitable activities|6|229,362||672,590|901,952|218,14s|607,s68||825,713|
|FRS102 pension movements||||||||||
||I|||||||||
|Servicecosts|5|28,000||-|28,000|20,000|||20,000|
||1|||||||||
|Employer contribution|5|(23,000)||-|(23,000)|(21,000)|||(21,000)|
|Totalresources expended||234,362||672,590|906,952|217,145|607,568||824,713|
|Net income(expenditure)<br>intheyear||53.621||(9.919)|43.702|t2s,959|1,710||127,669|
|Actuarialgains (losses) on||||||||||
|defined benefitpension|1|||||||||
|scheme|5|68,000|||68,000|35,000|||35,000|
|Netincome(deficit)inthe||||||||||
|year after actuarial<br>adjustments||t2r,62t||(9,91e)|ttt,702|160,959|1,7|10|162,669|
|MovementinFunds||||||||||
|Balancebrought forward||335,667||3,768|339,435|174,708|2,058||176,766|
|Transferbetween funds||(6,281)||6,281|0|0||00||
|Netmovementsfromabove||t2t.62t||(9,919)|ttt,702|r60.959|<br>1,710||162,669|
|Balancecarriedforward||45t,007||130|451,137|335,667|3,768||339,435|





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|BalanceSheetasat3lMarch2022||||||
|---|---|---|---|---|---|
||Notes|<br>2022|2022|2021|<br>2021|
|||ff||f.f||
|Fixedassets|8||19,801||28.259|
|Debtors|9|4r,46t||54,353||
|Cashatbank andinhand||403,505||3t3,2s4||
|Currentassets||444,966||367,607||
|Creditors:Amountsfallingduewithinone<br>year|10|(105,630)||(85,43r)||
|Netcurrentassets|||339,336||282,176|
|Totalassetsexcludingpensionliability|||359,137||310,435|
|Defined benefitpension schemeassets(liability)||||||
|Defined benefitpensionscheme|i5||92,000||29,000|
|Netassets|||451,137||339,435|
|Unrestrictedfunds|rr|359,007||306,667||
|Pensionfundreserve|ll|92,000||29,000||
|Restrictedfunds|ll|130||3,768||
|NetReserves|||45t,137||339,43s|






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|Statement of CashFlowfortheyearended3lMarch2022|||
|---|---|---|
||2022|2021|
||f.|t|
|Cash FlowsfromOperatingActivities|||
|Net income (expenditure) intheyear|43,702|127,669|
|Adjustmentsfor|||
|Depreciation|12,327|10,212|
|Interest|(27)|(s7)|
|(Increase)/ Decreaseindebtors|12,893|(27,442)|
|Increase/ (Decrease)in creditors|20,t98|t0,526|
|FRS102Defined benefitpension scheme adjustment|5,000|(1,000)|
|Cash Flows generatedfromoperations|94,093|I 19,908|
|Interestincome|27|57|
|Purchaseoftangible fixedassets|(3,86e)|(30.887)|
|Net increase /(decrease)incash|90,251|89,078|
|Cash atbeginning oftheyear|313,254|224,176|
|Cash at the endoftheyear|403,s05|3t3,254|





Chelmsford Citizens Advice Bureau
14

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|InterestIncome|||
|---|---|---|
||2022|2021|
||f.|f.|
|Bankinterest on deposit accounts|27|57|



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|CharitableActivities|||
|---|---|---|
||2022|202t|
||Unrestricte||
||d|Unrestricted|
||f|f|
|Grants|||
|ChelmsfordCityCouncil|I03,584|113,000|
|EssexCounty Council|99,333|130,878|
|EssexCommunity Foundation|0|0|
|CommunityInitiativeFund|0|0|
|National Citizens Advice|0|46,5||
|Citizens AdviceEssex|15,672|t5,r92|
|other|470|12,927|
||219,059|318,508|
||Restricted|Restricted|
||f.|L|
|Grants|||
|Pensionwise|441,489|471,775|
|Universal Credit: Help to Claim|60,731|'15,936|
|Law Project|100,000|0|
|Citizens AdviceEssex -WatmHomes|26,5'79|46,856|
|Citizens AdviceEssex-WarmStat|26,t48|6,937|
|Citizens AdviceEssex-Volunteering|7,677|7,677|
||662.624|609,181|



|5|OtherIncome|||
|---|---|---|---|
|||2022|2021|
|||f|f|
|Citizens|AdviceS EssexTraining&other|0|4,172|
|Central|Law Group|68,059|t7,101|
|Other||0|97|
|||68,059|21,370|





|Resources expende|d-CharitableAct|ivities|||||
|---|---|---|---|---|---|---|
|||2022|||2021||
||Unrestricte|Restricte||Unrestricte|||
||d|d|Total|d|RestrictedTotal||
|||f.|f.|f|ff.||
|Salaries and pensioncosts|113,157|509,068|6)7))<|141,992|372,158|514,150|
|Staffandvolunteercosts|58|8,504|8,562|I,884|9,650|<br>11,534|
|Office|68,013|35,265|t03,218|55,531|49,442|t04,973|
|Premises|60,243|12,130|72,313|55,263|15,61670,879||
|Governance|1,1gg|2,303|3,49t|1,733|2,490|<br>4,223|
|Overheadcontribution|(53,I09)|0|(53,r09)|(76,808)|0|(76,808)|
|Independentexamination|2,240|0|2,240|1,200|0|1,200|
|Partner Payments|0|104,732|104,'t32|30,247|158,091|r88,338|
|Othercosts|37.572|588|38.160|7,103|12t|7.224|
|Totalresources|||||||
|expended|229,362|672,590|90t,9s2|2t8,t4s|607,568|825,713|



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||2022|202t|
|---|---|---|
||f.|f.|
|staffcosts|||
|Wages and salaries|584,944|460,013|
|Pensioncosts|37,281|54.137|
|Total|6)) )'.)\|5 14,150|
|Average monthlyheadcount|26|22|





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|FixedAssetsforCharityUse|||
|---|---|---|
||2022|2021|
||IT,|IT,|
||Telecom|Telecom|
||&Office|&Office|
||Equipmen|Equipmen|
||t|t|
||f.|f.|
|Cost|||
|IApril202l|152,926|122,039|
|Additions|3,869|30,887|
|3lMarch2022|156,795|152,926|
|Depreciation|||
|I April202l|124,667|t14,452|
|Charge|12,327|I0,215|
|31March2022|136,994|t24,667|
|Net Book Value|||
|3lMarch2022|19,801|28,259|
|31March2021|28,259|'t,587|



||Debtors|||
|---|---|---|---|
|||2022|2021|
|||t|f|
|Debtors||39,566|53,048|
|Prepayments andAccruedIncome||1,895|1,305|
|||4t,461|54,353|
|t0|Creditors|||
|||2022|2021|
|||L|L|
|Creditors AmountsduewithinIyear||||
|Other Creditors||105,630|85,431|
|||105,630|8s.431|





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|u|||||||||
|---|---|---|---|---|---|---|---|---|
|||||||Transfer|||
||||||Total|from|||
||Opening<br>IncomingResources||Actuarial||resources|unrestricte|||
|2022|Balance<br>Resourcesexpended||adjustment||expended|d||Closing|
||f.|f.tf.f||||{||f|
|Restrictedfunds|||||||||
|Pensionwise<br>Universal Credit<br>WarmHomes<br>WarmStart<br>Law Project<br>Volunteer fund<br>CivilianMilitary|1,551<br>2,239<br>I<br>0<br>0<br>(23)<br>0|441,s36(432,639)<br>60,731(69,2s1)<br>26,579(28,657)<br>26,148(26,1t4)<br>100,000(e6,8se)<br>1,617(13,655)<br>0<br>(5.415)||0<br>0<br>0<br>0<br>0<br>0<br>0|(432,639)<br>(69,251)<br>(28,65',7)<br>(26,t14)<br>(e6,8se)<br>(13,655)<br>(5.415)|0<br>6,281<br>0<br>0<br>0<br>0<br>0||10,448<br>0<br>(2,077)<br>34<br>3,t41<br>(6,001)<br>(s.415)|
|TotalRestricted funds|3,768|662,671(672,s90)||0|(672,s90)|6,281||130|
|Designated funds|0||||||0||
|Unrestrictedfunds<br>Pension reserye|306,66',t<br>29,000|287,983(229,362)<br> <br>0<br>0|0<br>(229,362)<br>63.00063"000|||(6,28|r)|359,007<br>92.000|
|Totalfunds|339,435|950,6s4(901,9s2)|63,000(838,9s2)|||||451,13',7|
|||||||Transfer|||
||||||Total|from|||
|2021|Opening IncomingResources<br>BalanceResourcesexpended<br>Lf.f.||Actuarial<br>adjustment<br>f.||resources<br>expended<br>f.|unrestricte<br>d<br>f||Closing<br>f.|
|Restricted funds|||||||||
|Pensionwise|(319)|47t,788(469,9t8)||0|(469,918)||0|1,55I|
|Universal Credit|2,377|76,020(76,158)||0|(76,l58)||0|2,239|
|WarmHomes|0|46,856(46,855)||0|(46,855)||0|1|
|WarmStart|0|6,937(6,937)||0|(6,937)||0|0|
|Volunteer fund|0|7,677(7,100)||0|(7.700)||0|(23\|
|TotalRestricted funds|2,0s8|609,278(607,568)|||(607,s68)|||3.768|
|Actuarialpension|||||||||
|reserve|0|||||||0|
|Unrestrictedfunds<br>Pension reserve|I81,708<br>(7,000)|343,t04(218,14s)<br>00|0<br>(218,14s)<br>36,00036.000||||0<br>0|306,667<br>29,000|
|Totalfunds|176,766|952,382(82s,7r3)|36.000||(789.7t3)|||339,435|





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|At3lMarch2022theconpanyhadtotalcorrrrnitrrEntsundernon.cancellableoperating|At3lMarch2022theconpanyhadtotalcorrrrnitrrEntsundernon.cancellableoperating||
|---|---|---|
|leases asfollows|2022|2021|
|Iandandbuildings:<br>fessthan5 Years|L<br>35.517|f<br>35.517|
|Office EquiPment:<br>laterthan oneyear andnotlater than five years|t.3'77|t-3'77|



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|Income|2022|2021|
|---|---|---|
||c|f.|
|Citizens AdviceBureau|502,220|507,436|
|CitizensAdviceEssex|76,076|197,589|
||578,296|705,025|
|Expenditure|||
|Citizens AdviceBureau|9,097|6,583|
|Other Citizens AdviceBureaux|104,732|184,822|
||113,829||





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|Assets|2022|2022|2021|2021|
|---|---|---|---|---|
||f000's|o//o|f,000's|o//o|
|Equities<br>Gilts<br>Otherbonds<br>Property<br>Cash/temporary investments<br>Alternativeassets<br>Othermanaged funds|4t4<br>t6<br>30<br>57<br>17<br>85<br>70|60<br>2<br>5<br>8<br>J<br>12<br>10|375<br>t6<br>30<br>43<br>29<br>70<br>44|6t<br>3<br>5<br>7<br>5<br>l2<br>7|
|Total|689|t00|607|r00|





|Assetreconciliation|2022|2021|2020|
|---|---|---|---|
||f,000's|f,000's|f,000's|
|OpeningfairvalueofFundassets<br>Interestonassets|607<br>t2|458<br>il|469<br>11|
|Retumsonassets lessinterest|49|122|(36]|
|Other actuarialgainsi(losses)||||
|Administrationexpenses||||
|Contribution by employer|2;|2t|19|
|Contributions byschemeparticipants<br>Estimatedbenefitspaid|6<br>(8)|5<br>(10)|4<br>(e)|
|Closingfairvalue offundassets|689|607|458|
|Definedbenefit obligationreconciliation||||
|Openingdefinedbenefttobligation<br>Currentservice cost|578<br>28|465<br>20|502<br>2t|
|Interestcost|t2|11|t2|
|Changein tinancialassumptions<br>Changeindemographic assumptions<br>Experiencegains/(loss)ondef.benefit obligations<br>Estimatedbenefitspaid|(20]<br>1<br>(8)|97<br>(5)<br>(5)<br>(10)|(3e)<br>(1)<br>(31)<br>(e)|
|Past service costs,includingcurtailments|||6|
|Contributions bySchemeparticipants|6|5|4|
|Closingdefinedbenefit obligations|s97|578|46s|
|Remeasurementsinotherincome||||
|Retumon Fundassetsinexcessofinterest|49|122|(36)|
|Other actuarialgains/(losses)onassets||||
|Changein financialassumPtions<br>Changein demographicassumptions<br>Experiencegainsi(loss)on def.benefit obligations|20<br>(l)|(e7)<br>5<br>5|39<br>I<br>31|
|Remeasurementofnet assets/(definedliability)|68|35|35|