2021-03-31-accounts - Kirklees Citizens Advice And Law Centre

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	Page	Page
Report ofthe Trustees	1	to	9
Report ofthe Independent Auditors	10	to	13
Statement of Financial Activities		14
galance Sheet		15
Cash Flow Statement		16
Notes tothe Cash Flow Statement		17
Notee tothe Financial Statements	18	to	32
Detaged Statement of Financial Activities	33	to	34

Management ofsubcontracts with Fusion Housing
Monitoring own and subcontractors' performance and reporting to Kirklees Council
Maintaining and developing the Advice Kirklees partnership
As a provider ofservices:
Provision ofafaceto face generalist advice service at 1-3Brook Street, Huddersfield
Provision ofa faceto face generalist advice service at Empire House, Dewsbury
Operating contact centres at the above locations as part of a new model Kirklees	of	advice		service			delivery			in
Provision of a telephone advice service for Kirklees
Provision offacetoface specialist debt advice at the above locations
Provision of face to face specialist advice services across Kirklees covering Community Care, Discrimination, Employment, Housing and Welfare BeneFits	the following					areas		of	law:
Provision ofan Employment telephone advice service for Kirklees
Provision of face to face specialist Asylum advice and representation from Huddersfield		offices		in		Dewsbury			and
Provision of a Pension Wise service in Partnership with Citizens Advice Manchester			and			Citizens		Advice
Wigan (funded by HM Treasury)
Provision of a refuge and asylum seeker support service in partnership with funded)	Refugee			Action			(Big	Lottery
Provision ofa face to face and telephone service to support applicants tothe EU	Settlement				Scheme
Provision of a range of community projects, including outreach advice at	community					venues		across
Kirklees
Provision oftraining and supervision fora discrimination casework service in North		Yorkshire
Referral and signposting ofclients to other advice providers and support agencies
Volunteers play a key role in the delivery of advice services and also contribute organisation.	to	the	administration					of		the

							31/3/21	31/3/20
					Unrestricted	Restricted	Total	Total
					fund	funds	funds	funds
				Notes	f	E	f	f.
INCOME AND ENDOWMENTS			FROM
Charitable activities
Council and Community					797,689	434,297	1,231,986	1,047,544
Transitions								40,062
Money Advice Service Pension Wise						301,076 133,913	301,076 133,913	280,148 125,798
Legal Aid activities					337,561		337,561	206,555
Investment income				2	1,199	1	1,200	1,761
Total					1,136,449	869,287	2,005,736	1,701,868
EXPENDITURE ON
Charitable actlvhies
Council and Community Transitions					66&,622	433,243 3,809	1,101,865 3,809	972,947 34,959
Money Advice Service Pension Wise						293,527 128,624	293,527 128,624	2&4,089 130,939
Legal Aid activities					259,550		259,550	225,769
Total					928,172	859,203	1,787,375	1,648,703
NET INCOME					20&,277	10,084	218,361	53,165
Transfers between	funds			15	8,295	(8,295)
Other recognised	gains/(losses)
Actuarial gains/(losses) schemes		on defined benefit			(140,000)		(140,000)	(25,000)
Net movement in	funds				76,572	1,7&9	78,361	28,165
RECONCILIATION	OF FUNDS
Total funds brought forward					338,396	(614)	337,782	309,617
TOTAL FUNDS CARRIED FORWARD					414,968	1,175	416,143	337,782

		31/3/21	31/3/20
	Notes	E	E
FIXEDASSETS
Tangible assets	10	52,066	63,070
CURRENTASSETS
Debtors Cash at bank		539,923 370,884	341,057 305,950
		910,807	647,007
CREDITORS
Amounts falling due within one year	12	(102,730)	(68,295)
NET CURRENT ASSETS		808,077	578,712
TOTAL ASSETS LESSCURRENT LIABILITIES		860,143	641,782
PENSION LIABILITY	16	(444,000)	(304,000)
NETASSETS/(LIABILITIES)		416,143	337,782
FUNDS
Unrestdcted funds Restdcted funds		414,968 1,175	338,396 (614)
TOTAL FUNDS		416,143	337,782

					31/3/21	31/3/20
				Notes	E	E
Cash flows from operating	activities
Cash generated from operations					63,734	(21,528)
Net cash provided by/(used	in)	operating		activities	63,734	(21,528)
Cash flows from investing	activities
Sale oftangible fixed assets						16,335
Interest received					1,200	1,761
Net cash provided by investing		activities			1,200
Cash flows from Rnanclng	acdvities
Capital repayments in year						(25,245)
Net cash provided by/(used	in)	financing		activities		(25,245)
Change in cash and cash equivalents			in the
reporting period					64,934	(28,677)
Cash and cash equivalents	at the beginning
ofthe reporting period					305,950	334,627
Cash and cash equivalents the reporting period	atthe end		of		370,884	305,950

RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
			31/3/21	31/3/20
			E	E
Net Income forthe reporting		period (as per the Statement ofFinancial
Activities) Ad)ustm ants for:			218,361	53,165
Depreciation charges Interest received Increase in debtors Increase in creditors			11,004 (1,200) (198,8661 34,435	16,513 (1,761) (100,543) 11,098
Net cash provided	by/(used	In) operations	63,734	(21,528)
ANALYSI5OF CHANGES IN NET FUNDS
		At 1/4/20	Cash flow	At 31/3/21
		E	E	f
Net cash
Cash at bank		305,950	64,934	370,884
		305,950	64,934	370,884
Total		305,950	64,934	370,884

Improvements	to property	Over the term ofthe lease
Fixtures and	fittings	Straight line over 5years and Straight	line over 4years
Computer equipment		100%on cost

			31/3/21	31/3/20
			E	E
Deposit	account	interest	1,200	1,761

							31/3/21	31/3/20
					Activity		E	f
	Grants				Council and Community		37,726
	Project income				Council and Community		1,158,191	1,033,627
	Misceganeous	income			Council and Community		36,069	13,917
	Project income				Transitions			40,062
	Projectincome				Money Advice Service		301,076	280,148
	Projectincome				Pension Wise		133,913	125,798
	Project income				Legal Aid activities		337,561	206,555
							2,004,536	1,700,107
	Grants received, included			in the	above, are as follows:
							31/3/21	31/3/20
							E	f
	HMRC - iob retention		scheme				37,726
4,	CHARITABLE ACTIVITIES			COSTS
							Support
						Direct	costs (see
						Costs	note 5)	Totals
						f	f
	Council and Community Transitions					1,093,182 3,809	8,683	1,101,865 3,809
	Money Advice	Service				293,527		293,527
	Pension Wise					128,624		128,624
	Legal Aid activities					259,550		259,550
						1,778,692	8,683	1,787,375

	31/3/21	31/3/20
Auditors' remuneration Depreciation -owned assets Depreciation -assets on hire purchase contracts and finance leases	E 8,614 11,004	f 8,296 15,028 1,485

STAFF COSTS
			31/3/21	31/3/20
			E	E
Wages and salaries Other pension costs			1,194,992 91,512	1,078,765 85,645
			1,286,504	1,164,410
The average monthly	number ofemployees	during the year was as follows:
Service staff Administrative staff Management Volunteers			31/3/21 45 4 5 54	31/3/20 42 4 5 61
			108	112

COMPARATIVES FOR THE	STA	TEMENT OF FINANCIALAC	TIVITIES
			Unrestricted	Restdcted	Total
			fund	funds	funds
			E	E	f
INCOME AND ENDOWMENTS		FROM
Charitable activities
Council and Community			896,620	150,924	1,047,544
Transitions				40,062	40,062
Money Advice Service Pension Wise				280,148 125,798	280,148 125,798
Legal Aid activities			206,555		206(555
Investment income			1,762		1,761
Total			1,104,937	596,931	1,701,868
EXPENDITURE ON
Charitable activities
Council and Community Transitions			806,788	166,159 34,959	972,947 34,959
Money Advice Service Pension Wise				284,089 130,939	284,089 130,939
Legal Aid activities			225,769		225,769
Total			1,032,557	616,146	1,648,703
NET INCOME/(EXPENDITURE)			72,380	(19,215)	53,165
Transfers between funds			(3,941)	3,941
Other recognised gains/(losses)
Actuarial gains/(losses)	on defined benefit
schemes			(25,000)		(25,000)
Net movement in funds			43,439	(15,274)	28,165
RECONCIUATION OF FUNDS
Total funds brought fonvard			294,957	14,660	309,617

COMPARATIVES FO	RTHE STATEMENT OF FIN	ANCIAL ACTIVITIES	-continued
			Unrestricted	Restricted	Total
			fund	funds	funds
			6	E	E
TOTAL FUNDS CARRIED FORWARD			338,396	(614)	337,782
TANGIBLE FIXEDASSETS
		Improvements	Fixtures
		to	and	Computer
		property	fittings	equipment	Totals
COST		E	6	f	E
At 1stApril 2020 and	31stMarch 2021	276,474	79,448	141,034	496,956
DEPRECIATION
At 1stApril 2020 Charge for year		213,645 10,834	79,207 170	141,034	433,886 11,004
At 31stMarch 2021		224,479	79,377	141,034	444,890
NET BOOK VALUE
At31st March 2021		51,995	71		52,066
At 31stMarch 2020		62,829	241		63,070
DEBTORS'.AMOUNTS	FALUNG DUE WITHIN ONE YEAR
				31/3/21	31/3/20
Trade debtors Legal Aid Agency Otherdebtors VAT Prepayments				E 8,428 18,201 440,426 72,868	E 229 23,982 260,391 2,179 54,276
				539,923	341,057

							31/3/21	31/3/20
							6'	E
Trade creditors							18,556	20,681
Social security and other taxes							21,393	19,484
VAT							10,955
Pension control account							859	851
Accruals	and deferred	income					50,967	27,279
							102,730	68,295
LEASING	AGREEMENTS
Minimum	lease payments		under non-cancellable	operating	leases fall due as follows:
							31/3/21	31/3/20
							E	E
Within one year							103,479	103,479
Between	one and five	years					343,143	394,622
In more	than five years						208,000	260,000
							654,622	758,101
ANALYSIS OF NET ASSETS BETWEEN FUNDS
							31/3/21	31/3/20
				Unrestricted		Restdicted	Total	Total
				fund		funds	funds	funds
				E		E	6	E
Fixed assets				52,066			52,066	63,070
Current	assets			909,632		1,175	910,807	647,007
Current	liabilities			(102,730)			(102,730)	(68,295)
Pension	liability			(444,000)			(444,000)	(304,000)
				414,968		1,175	416,143	337,782

MOVEMENT IN FUNDS
		Net	Transfers
		movement	between	At
	At 1/4/20	in funds	funds	31/3/21
	f	E	E	E
Unrestricted funds
General	338,396	68,277	8,295	414,968
Restricted funds
Big Lottery - Transitions	3,929	(3,809)	(120)
Money Advice Service Pension Wise	(4,308)	7,549 5,290	(7,549) (982)
Universal Credit - Help to Claim	(235)	24	211
Debt Locum		1,175		1,175
Digital Transformation		(50)	50
Employment Casework		(66)	66
Pathways LCN		(10)	10
Pathways RAP		(21)	21
EU Settlement		2	(2)
	(614)	10,084	(8,295)	1,175
TOTALFUNDS	337,782	78,361		416,143

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	E	E	E	f
Unrestricted funds
General	1,136,449	(928,172)	(140,000)	68,277
Restricted funds
Big Lottery - Transitions		(3,809)		(3,809)
Money Advice Service Pension Wise	301,076 133,914	(293,527) (128,624)		7,549 5,290
Universal Credit - Help to Claim	155,645	(155,621)		24
Debt Locum Digital Transformation Employment Casework Pathways LCN EU Settlement Council	30,007 13,000 21,500 10,000 132,344	(28,832) (13,0501 (21,566) (10,010) (132,344)		1,175 (50) (66) (10)
Pathways RAP EU Settlement	14,863 56,938	(14,884) (56,936)		(21) 2
	869,287	(859,203)		10,084
TOTAL FUNDS	2,00S,736	(1,787,375)	(140,000)	78,361

			Net	Transfers
			movement	between	At
		At 1/4/19	in funds	funds	31/3/20
		E	f	6	E
Unrestricted funds
General		294,957	47,380	(3,941)	338,396
Restricted funds
Access toJustice		15,000	(15,000)
Big Lottery - Transitions		(1,173)	5,102		3,929
Money Advice Service			(3,941)	3,941
Pension Wise		833	(5,141)		(4,308)
Universal Credit -Help to Claim			(235)		(235)
		14,660	(19,215)	3,941	(614)
TOTAL FUNDS		309,617	28,165		337,782
Comparative net movement	in funds, included	in the above are as follows:
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
		E	6	E	6
Unrestricted funds
General		1,104,937	(1,032,557)	(25,000)	47,380
Restricted funds
Access toJustice			(15,000)		(15,000)
Big Lottery -Transitions		40,061	(34,959)		5,102
Money Advice Service		280,148	(284,089)		(3,941)
Pension Wise		125,798	(130,939)		(5,141)
Universal Credit - Help to Claim		150,924	(151,159)		(235)
		596,931	(616,146)		(19,215)
TOTAL FUNDS		1,701,868	(1,648,703)	(25,000)	28,165

		Net		Transfers
		movement		between	At
	At 1/4/19	In funds		funds	31/3/22
	f	E		f	f
Unrestricted funds
General	294,957	115,657		4,354	414,968
Restricted funds
Access to Justice	15,000	(15,000)
Big Lottery -Transitions Money Advice Service Pension Wise Universal Credit - Help to Claim	(1,173) 833	1,293 3,608 149 (211)		(120) (3,608) (982) 211
Debt Locum Digital Transformation		1,175 (50)		50	1,175
Employment Casework		(66)		66
Pathways LCN		(10)		10
Pathways RAP		(21)		21
EU Settlement		2		(2)
			I
	14,660	(9,131)		(4,354)	1,175
TOTAL FUNDS	309,617	106,526			416,143

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
		E	E	E	E
Unrestricted funds
General		2,241,386	(1,960,729)	(165,000)	115,657
Restricted funds
Access to Justice			(15,000)		(15,000)
Big Lottery -Transitions		40,061	(38,768)		1,293
Money Advice	Service	581,224	(577,616)		3,608
Pension Wise		259,712	(259,563)		149
Universal Credit - Help to Claim		306,569	(306,780)		(211)
Debt Locum		30,007	(28,832)		1,175
Digital Transformation		13,000	(13,050)		(50)
Employment Casework		21,500	(21,566)		(66)
Pathways LCN		10,000	(10,010)		(10)
EU Settlement	Council	132,344	(132,344)
Pathways RAP		14,863	(14,884)		(21)
EU Settlement		56,938	(56,936)		2
		1,466,218	(1,475,349)		(9,131)
TOTAL FUNDS		3,707,604	(3,436,078)	(165,000)	106,526

Pension asset/(liability) before consideration Unrecognised asset due to limit in paragraph	Pension asset/(liability) before consideration Unrecognised asset due to limit in paragraph	Pension asset/(liability) before consideration Unrecognised asset due to limit in paragraph	(444) 0	(304)	(304)
Net pension asset/(liabglty)			(444)	(304)
Anal I f flta	I	a
				Period en~i
				~tgrch~021
Current service cost				E00)Zs 18
Past service cost					0
Interest cost					7
Expected return on assets
Curtailment cost
Settlement cost
Expense recognised					25

Cha	resent	e fga	sdurl
				~Pe i~lag 3~23 2 2
				E000's
Opening present value ofliabilities Current service cost				1,151 18
Interest cost				26
Contributions by	participants			3
Actuadal (gains) / losses		on liabilities		300
Net benefits paid Past service cost	out			(24) 0
Net increase in liabilities		from disposals	and acquisitions
Curtailments
Settlements
Closing present value ofBabigties				1,474
estothe	rva	ofa s
				PeJrod~edi g
				31March 2021
				6000's
Opening fair value ofassets				847
Interest income on assets				19
Actuarial gains / (losses)		on assets		178
			Page 31	con'tinued. ..

	31/3/21	31/3/20
	E	E
INCOME AND ENDOWMENTS
Investment income
Deposit account interest	1,200	1,761
Charitable activities
Grants Project income Miscellaneous income	37,726 1,930,741 36,069	1,686,190 13,917
	2,004,536	1,700,107
Total incoming resources	2,005,736	1,701,868
EXPENDITURE
Charitable activities
Wages and employers NIC Pensions Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Rent Repairs and maintenance Computer repairs and maintenance Service charge Training and travel NACAB - Information suhs NACAB and SKCAB AGM Interpretation costs Secondmentfee Lead body payments - Fusion Disbursements Depreciation - Improvements to property Depredation -Fixtures and fittings	1,194,992 91,512 6,376 4,266 7,905 26,879 29,140 14,041 67,810 16,769 52,407 4,601 6,175 20,348 2,995 23,512 183,382 14,578 10,834 170	1,078,765 85,645 6,732 5,545 13,179 19,464 41,171 18,870 79,684 22,944 27,228 7,269 20,048 21,128 234 3,456 13,320 154,250 4,809 14,858 1,655
	1,778,692	1,640,254

	31/3/21	31/3/20
	E	f
Support costs
Gouernance costs
Auditors' remuneration	8,614	8,296
Bank charges	69	153
	8,683	8,449
Total resources expended	1,787,375	1,648,703
Net Income	218,361	53,165