2022-03-31-accounts - Kirklees Citizens Advice And Law Centre

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	Page
Report ofthe Trustees	1 to	8
Report ofthe Independent Auditors	9 to	12
Statement of Financial Activities	13
Balance Sheet	14
Cash Flow Statement	15
Notes to the Cash How Statement	16
Notes to the Financial Statements	17 to	32

REFERENCE AND AD	MINISTRATIV	E DETAILS
Senior Management	Team
Nick Whittingham		Chief Executive
Lesley Kaye		Operations Manager
Darren Grosvenor		Compliance Manager
Kirsty Dickinson		I-IR and Campaigns Manager

						31/3/22	31/3/21
				Unrestncted	Restncted	Total	Tots I
				fund	funds	funds	funds
			Notes	E	E	E	E
INCOME AND ENDOWMENTS		FROM
Charitable activities
Counul and Community				839,896	347,223	1,187,119	1,231,986
Money Advice Service					258,773	258,773	301,076
Pension Wise					108,968	108,968	133,913
Legal Aid activities				264,385		264,385	337,561
Investment income				608		608	1,200
Total				1,104,889	714,964	1,819,853	2,005,736
EXPENDITURE ON
Charitable activities
Council and Community				742,896	370,993	1,113,889	1,101,865
Transitions							3,809
Money Advice Sconce					255,788	255,788	293,527
Pension Wise					108,932	108,932	128,624
Legal Aid activities				286,887		286,887	259,550
Total				1029 783	735 713	1 765496	1787375
NET INCOME/(EXPENDITURE)				75,106	(20,749)	54,357	218,361
Transfers between funds Other recognised gains/(losses) Actuarial gains/(losses) on defined benefit schemes			15	(19,574) 209,000	19,574	209.0	~00
Net movement in funds				264,532	(1,175)	263,357	78,361
RECONCILIATION OF FUNDS
Total funds brought forward				414,968	1,175	416,143	337,782
TOTAL FUNDS CARRIED	FORWARD			679 500		679500	416143

		31/3/22	31/3/21
	Notes	E	E
FIXED ASSETS
Tangible assets	10	41,161	52,066
CURRENT ASSETS
Debtors		558,359	539,923
Cash at bank		451,800	370,884
		1,010,159	910,807
CREDITORS
Amounts falling due within one year	12	(136,820)	(102,730)
NET CURRENT ASSETS		873,339	808,077
TOTAL ASSETS LESSCURRENT LIABIUTIES		914,500	860,143
PENSION LIABILITY	16	(235,000)	(444,000)
NET ASSETS/(LIABILITIES)		679 500	416143
FUNDS	15
Unrestricted funds		679,500	414,968
Restricted funds			1,175
TOTAL FUNDS		679 500	416143

							31/3/22	31/3/21
						Notes	E	E
Cash flows from	operating	activities
Cash generated from operations							80,308	63,734
Net cash provided	by operating		activities				~80308	63,734
Cash flows from	investing	activities
Interest received							608	1,200
Net cash provided	by investing		activities				608	1,200
Change in cash and cash equivalents				in the
reporting period							80,916	64,934
Cash and cash equivalents		at the beginning			of
the reporting period							~370884	~305 950
Cash and cash equivalents		at the end		ofthe
reporting period							~451 BOO	~370884

RECONCILIATION O	F NE	T INC	OME TO NET CASH FLOW FROM OPERATIN	G ACTIVITIES
					31/3/22	31/3/21
					E	f
Net income for the	reporting		period (as per the Statement of Financial
Activities)					54,357	218,361
Ad]ustments for:
Depreciation charges					10,905	11,004
Interest received					(608)	(1,200)
Increase in debtors Increase in creditors					(18,436) ~34090	(198,866) ~34435
Net cash provided	by operations				80 308	63 734
ANALYSIS OF CHANGES		IN NET FUNDS
				At 1/4/21	Cash flow	At 31/3/22
				E	E	f
Net cash
Cash at bank				~370884	~80916	451,800
Total				370,884 ~370884	80,916 ~80 916	451,800 ~451800

								31/3/22	31/3/21	31/3/21
					Activity			f		f
Grants					Council and Community			5,589		37,726
Project income					Council and Community			1,168,424	1,158,191
Miscellaneous	income				Council and Community			13,106		36,069
Proiect income					Money Adwce Service			258,773		301,076
Project income					Pension Wise			108,968		133,913
Project income					Legal Aid actwities			264,385		337,561
								1819245	2	004 536
Grants received,		included		in the	above, are as follows:
								31/3/22f	31/3/21 f
HMRC —Job retention			scheme					~5589	~37 726
CHARITABLE ACTIVITIES				COSTS
								Support
						Direct		costs (see
						Costsf		note 5)f		Totals f
Council and Community						1,105,552		8,337	1,113,889
Money Advice	Service					255,788				255,788
Pension Wise						108,932				108,932
Legal Aid activities						286 5	887 5	833»		286887 5 9

						Governance
						costs
						f
Council	and	Community				~8337
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is	stated after charging/(crediting):
					31/3/22	31/3/21
					f	f
Auditors'	remuneration				8,240	8,614
Depreoation		—owned assets			~10905	~11004
TRUSTEES' REMUNERATION				AND BENEFITS

STAFF	COSTS
		31/3/22	31/3/21
		f	f
Wages	and salaries	1,208,810	1,194,992
Other	pension costs	92,592	91,512
		13~1402	1266304

		31/3/22	31/3/21
Service staff		45	45
Administrative	staff	6	4
Management		4	5
Volunteers		29	54
		84	108

COMPARATIVES FOR THE STA	TEMENT OF FINANCIAL AC	TIVITIES
		Unrestricted	Restncted	Tota I
		fund	funds	funds
		E	6	E
INCOME AND ENDOWMENTS	FROM
Charitable activities
Council and Community		797,689	434,297	1,231,986
Money Advice Service			301,076	301,076
Pension Wise			133,913	133,913
Legal Aid activities		337,561		337,561
Investment income		1,199		1,200
Total
EXPENDITURE ON
Charitable activities
Council and Community		668,622	433,243	1,101,865
Transitions			3,809	3,809
Money Advice Service			293,527	293,527
Pension Wise			128,624	128,624
Legal Aid activities		259,550		259,550
Tota I		928,172	859,203	1,787,375

COMPARATIVES F	OR THE STATEMENT OF FINANCIAL ACTI	VITIES - continued
		Unrestricted	Restncted	Tota I
		fund	funds	funds
		E	E	E
NET INCOME		208,277	10,084	218,361
Transfers between	funds	8,295	(8,295)
Other recognised	gains/(losses)
Actuanal gains/(losses) on defined benefit schemes		140000		~14tl 000)
Net movement in	funds	76,572	1,789	78,361
RECONCILIATION	OF FUNDS
Total funds brought forward		338,396	(614)	337,782

TANGIBLE FIXEDASSETS
	Improvements	Fixtures
	to	and	Computer
	property	fittings	equipment	Totals
	E	f	E	6
COST At 1st April 2021 and 31st March 2022	~276 474	~79448	~141034	~496 956
DEPRECIATION
At 1st April 2021	224,479	79,377	141,034	444,890
Charge for year	10,834	71		10,905
At 31st March 2022	235,313	79,448	141,034	455,795
NET BOOK VALUE At 31st March 2022	~41161			~41161
At 31st March 2021	~51 995	71		~52 066

					31/3/22	31/3/21
					E	f
Trade debtors					23,852	8,428
Legal Aid Agency					41,161	18,201
Other debtors					451,074	440,426
Prepayments					42,272	72,868
					~558 359	~539923
CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
					31/3/22	31/3/21
					E	E
Trade creditors					20,130	18,556
Sooal security and other		taxes			20,880	21,393
VAT					10,649	10,955
Pension control account					901	859
Accruals and deferred	income				84,260	50,967
					~136820	~102730
LEASING AGREEMENTS
Minimum lease payments		under non-cancellable	operating	leases fall due as follows:
					31/3/22	31/3/21
					E	f
Within one year					103,479	103,479
Between one and five years					291,664	343,143
In more than five years					156,000	208,000
					~551143	~654 622

				31/3/22	31/3/21
		Unrestricted	Restricted	Tota I	Tota I
		fund	funds	funds	funds
		6	E	6	1
Fixed assets		41,161		41,161	52,066
Current assets Current liabilities Pension liability		1,010,159 (136,820) ~35.000 679 500		1,010,159 (136,820) ~35.00 6795t31	910,807 (102,730) ~00) 416143
MOVEMENT INFUNDS
			Net	Transfers
			movement	between	At
		At 1/4/21	in funds	funds	31/3/22
		6	E	E	6
Unrestricted funds
Genera I		414,968	284,106	(19,574)	679,500
Restricted funds
Money Adwce	Service		2,985	(2,985)
Pension Wise			36	(36)
Universal Credit - Help to Claim			4	(4)
Debt Locum		1,175	2,854	(4,029)
EU Settlement Pathways RAP	Council	1,175	(63) ~26,565) ~20,749)	63 26,565 19,574
TOTAL FUNDS		~416143	~263357		~679500

		Incoming	Resources	Gains and	Movement
		resourcesf	expended f	lossesf	in funds f
Unrestricted funds
General		1,104,889	(1,029,783)	209,000	284,106
Restricted funds
Money Adwce Service		258,773	(255,788)		2,985
Pension Wise		108,968	(108,932)		36
Universal Credit —Help to Claim Debt Locum EU Settlement Council Pathways RAP		151,796 30,007 150,283 15,137 14964	(151,792) (27,153) (150,346) ~0 ~3 133		4 2,854 (63) ~6.5653 ~20 493
TOTAL FUNDS		8 9 853	6, 65, 96l	09 000	63 35
Comparatives for movement	in funds
			Net	Transfers
			movement	between	At
		At 1/4/20	in funds	funds	31/3/21
		f	f	f	f
Unrestricted funds
General		338,396	68,277	8,295	414,968
Restricted funds
Big Lottery - Transitions		3,929	(3,809)	(120)
Money Advice Service			7,549	(7,549)
Pension Wise		(4,308)	5,290	(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 Pathways RAP EU Settlement TOTAL FUNDS		~614) ~337782	(10) (21) 2 10,084 ~78361	10 21 ~2)	1,175 ~416143

	Incoming	Resources	Gains and	Movement
	resourcesf	expended f	lossesf	in funds 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	301,076	(293,527)		7,549
Pension Wise	133,914	(128,624)		5,290
Universal Credit —Help to Claim	155,645	(155,621)		24
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 EU Settlement TOTAL FUNDS	14,863 56,938 869 282 005 36	(14,884) ~56,936 ~8592033 2, 8,3 Sl	~0000	(21) 2 10084 836

		Net	Transfers
		movement	between	At
	At 1/4/20	in funds	funds	31/3/22
	E	f	E		E
Unrestricted funds
General	338,396	352,383	(11,279)	679,500
Restricted funds
Big Lottery - Transitions	3,929	(3,809)	(120)
Money Advice Service		10,534	(10,534)
Pension Wise	(4,308)	5,326	(1,018)
Universal Credit —Help to Claim	(235)	28	207
Debt Locum		4,029	(4,029)
Digital Transformation		(50)	50
Employment Casework		(66)	66
Pathways LCN		(10)	10
EU Settlement Council Pathways RAP EU Settlement TOTAL FUNDS	~614) ~337782	(63) (26,586) 2 ~10,665) ~341718	63 26,586 ~2) 11,279	~679	500

	Incoming	Resources	Gains and	Movement
	resourcesf	expended f	lossesf	in funds f
Unrestricted funds
General	2,241,338	(1,957,955)	69,000	352,383
Restricted funds
Big Lottery —Transitions		(3,809)		(3,809)
Money Advice Service	559,849	(549,315)		10,534
Pension Wise	242,882	(237,556)		5,326
Universal Credit —Help to Claim	307,441	(307,413)		28
Debt Locum	60,014	(55,985)		4,029
Digital Transformation	13,000	(13,050)		(50)
Employment Casework	21,500	(21,566)		(66)
Pathways LCN	10,000	(10,010)		(10)
EU Settlement Council	282,627	(282,690)		(63)
Pathways RAP EU Settlement	30,000 56,938 1584251	(56,586) ~56,936 ~35949163		(26,586) 2 ~306653
TOTAL FUNDS	3 8 5 589	t3,55,8»l	69 000	3 » 8

				31March 2022	31March 2021
				Qyo)	+56)
Discount	rate			2.70	2.10
Inflation	—CPI			2.90	2.70
Pension	increases			2.90	2.70
Pension	accounts revaluation		rate	2.90	2.70
Rate af general increase		in salaries		4.15	3.95

						Asset split at			Asset split at
						31March 2022			31March 2021
						Qyi)			I96)
Equities						79.8			79.7
Property						4.0			3.8
Government		bands				7.4			8.3
Corporate	bonds					4.8			4.6
Cash						2.9			2.0
Other						1.1			1.6
Average Return / Total						100.0			100.0
Reconciliation		offunded	status to Balance Sheet
							Value as	at	Value as at
							31March 2022		31March 2021
							f	's	f 's
Fair value	of	assets					1,127		1,030
Present value		of funded	liabilities				(1,362)		(1,474)
Pension asset/(liability)			before consideration	of paragraph	41		(235)		(444)


Unrecognised	asset due to limit in paragraph	41	0
Net pension	asset/(liability)		(233)		(444)
Anal sis of	refit and loss char e
			Penod ending
			31March 2022
			f	's
Current service cost					25
Past service	cost				0
Interest cost					9
Expected return on assets
Curtailment	cost
Settlement cost
Expense recognised

Chan es to the resent value of liabilities	Chan es to the resent value of liabilities	Chan es to the resent value of liabilities	durln	the accountln
					Penod ending
					31March 2022
					E	's
Opening present value of liabilities							1,474
Current service cost							25
Interest cost							31
Contributions	by participants						3
Actuanal (gains) / losses on liabilities							(149)
Net benefits	paid out						(22)
Past service	cost						0
Net increase	in liabilities from disposals	and acquisitions
Curtailments
Settlements
Closing present value of liabilities							1,362
Chan es to the fair value ofassets durin			the accountin	cried	~dd
					31March 2022
					E	's
Opening fair	value of assets						1,030

Interest income on assets	Interest income on assets		22
Actu anal gains / (losses) on assets			87
Contributions	by the employer		7
Contributions	by participants		3
Net benefits	paid out		(22)
Net increase	in assets from disposals	and acquisitions
Settlements
Closing fair	value ofassets		1,127