## ||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|of paragraph 41
41|(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|I|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|