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2023-03-31-accounts

Legal Advisers: Legal Advisers: Paul Archer —HR Adviser
21 Cox Stalls
Wooton Bassett
Swindon
SN4 7AW
Statutory Auditors L Azets Audit Services
Chartered Accountants:
Ty Derw
Lime Tree Court
Cardiff Gate Business Park
Cardiff
CF23 8AB

Trustee Member organisation Position
(ifappropriate)
I
Chris Graham ' Trustee/Director
Roy Edwards Trustee/Director
Peter Trott Chair/Trustee/Director
Denise Goode ', Trustee/Director
Louisa Scadden Trustee/Director
Michael Trickey Trustee/Director
Helen Morgan Treasurer/Trustee/Director
Cathryn
Mayo
Trustee/Director
Olivia Manley Trustee/Director (start date: 29.10.22)
Philip Champness ', Trustee/Director (start date: 23.02.23
, Jane Clay Company Secretary

ACV Servic e D elivery Information
2022/23
Funder Pro'ect Duration
Core service - generalist
and
Commissioned contract until
Cardiff Council specialist advice in Cardiff (via 31.03.22 (2year extension
f2f, telephone
8 digital)
granted
until 31.03.24)
Vale of Core service —generalist
advice
Gla morgan in the Vale (via telephone,
f2f 8
3year grant to31.03.25
Council digital)
Consumer
Advice (including
BEISvia Citizens Energy and Scarns) —telephone, Grant currently
ending
Advice webchat 8 email advice service 31.03.23.Will be renewed
across England
8 Wales
Advicelink
Cymru
—Community
Focussed (generalist f2f),
Specialist advice (f2f) both
Welsh
Government
via
Citizens Advice
across Cardiff &Vale.
Pan Wales remote service
(generalist,
debt 8benefits
Grant funding
March
extended
2024.
until
specialist) via telephone
8
digital.
DWP via Citizens
Advice
Pensionwise
—pan Wales
pensions
guidance (f2f8 phone)
Current grant ends 31.03.24.
Money and
Pension Service
(MaPS) via
MaPS Webchat —specialist debt
advice in England
8 Wales via
webchat
Current grant ends 30.01.23
Citizens Advice
Motor Neurone MND —specialist benefits
Disease telephone
advice for the MND
1 year grant ending 31.12.23
Association service across En land 8 Wales

EU Citizens Rights —advice on
generalist
issues and help to
Welsh claim settled status; also
Government
via
specialist advice on Extended
until 31.12.23
Citizens Advice discrimination
and employment
—across parts ofSouth, West
and Mid Wales (f2f&telephone)
Welsh
Government
via
Citizens Advice
Private Rental Sector —specialist
debt advice to private
rental
sector tenants across Wales (via
tele
hone)
Current grant until 31.03.25.
Welsh Income Maximisation
—helping
Government
via
Citizens Advice
to engage with and advise
clients from BAME community
in Cardiff (f2f&telephone)
Grant ended 31.03.23
Building additional
capacity for
Welsh Govt via
Citizens Advice
employment
advice (training
&
advice provision f2f&
Grant ended 31.03.23
telephone)
Welsh
Government
via
Citizens Advice
Claim What's Yours Grant until 31.12.23expected to
continue
until 31.03.24
Roald Dahl Family Support Service Grant until 31.03.24
Moondance
Foundation
via
Citizens Advice
Warmer Wales 2-
predominantly
f2f energy advice
across Cardiff and the Vale
Grant until 31.03.23expected to
continue
until 31.03.24
Basic Income Pilot- advice to
Welsh
Government
via
Citizens Advice
care leavers who enrol/ are
considering
enrolling
on the
Basic income Pilot, including
benefits, debt and
Grant until March 2023.
Expected to continue to March
2024
budgetingskills

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
Notes 8 8 8
Income and endowments from:
Donations
and
legacies 3 2,100 2,100 650 650
Charitable
activities
4 247,373 4,636,577 4,883,950 264,775 4,343,618 4,608,393
Other income 5 987 987
Total income 249,473 4,636,577 4,886,050 266,412 4,343,618 4,610,030
~Edit
Charitable
activities
6 288,490 4,580,405 4,868,895 131,235 4,385,503 4,516,738
Net (outgoing)/incoming
resources before
transfers (39,017) 56,172 17,155 135,177 (41,885) 93,292
Gross transfers
between
funds
188,410 (188,410) 16 (16)
Net income/(expenditure)
forthe year/
Net movement in funds 149,393 (132,238) 17,155 135,193 (41,901) 93,292
Fund balances at 1 April
2022 924,875 458,202 1,383,077 789,682 500,103 1,289,785
Fund balances at 31
March 2023 1,074,268 325,964 1,400,232 924,875 458,202 1,383,077

2023 2022
Notes 8 8
Fixed assets
Tangible assets 484,795 513,718
Current assets
Debtors 12 96,275 168,075
Cash at bank and in hand 1,101,169 989,580
1,197,444 1,157,655
Creditors: amounts falling due within
one year 14 (82,148) (80,154)
Net current assets 1,115,296 1,077,501
Total assets less current liabilities 1,600,091 1,591,219
Creditors: amounts falling due after
more than one year 15 (199,859) (208,142)
Net assets 1,400,232 1,383,077
Income funds
Restricted funds 17 325,964 458,202
~8tggtasUu0t(s
Designated
funds
18 392,324 392,324
General unrestricted funds 681,944 532,551
1,074,268 924,875
1,400,232 1,383,077

2023 2022
Notes 5
Cash flows from operating activities
Cash generated
from operations
179,145 501,816
Investing activities
Purchase oftangible
fixed assets
(59,273) (165,496)
Net cash used in investing activities (59,273) (165,496)
Financing activities
Repayment ofbank loans (8,283) (7,925)
Net cash used in financing activities (8,283) (7,925)
Net increase
in cash and cash equivalents
111,589 328,395
Cash and cash equivalents at beginning ofyear 989,580 661,185
Cash and cash equivalents at end of year 1,101,169 989,580

2023 2022
6
Performance
related grants
4,823,912 4,552,868
Sundry income 21,707 15,180
Social Enterprise Training Income 38,331 40,345
4,883,950 4,608,393
Analysis
by fund
Unrestricted
funds
247,373 264,775
Restricted funds 4,636,577 4,343,618
4,883,950 4,608,393
Performance
related
grants
Welsh Government 2,591,620 2,214,721
Roald Dahl Childrens Charity 12,000 34,643
Warmer Wales 47,450 51,973
Money and Pensions Service 472,446 439,094
Cardiff County Council 300,000 300,000
Vale ofGlamorgan County Borough Council 187,335 154,250
Department
for Work 8 Pensions
201,643
BEIS/Consumer 1,096,694 989,300
MND Association 73,000 73,000
Martin Lewis 15,372 29,647
Ofgem 15,600 7,930
National
Trading Standards
1,667
Carers Trust 10,000
WCVA 45,000
Action on Gambling 500
Fuel Bank Foundation 1,500
Moondance 10,395
4,823,912 4,552,868
Fora further analysis, please refer to note 22 to the financial statements.
5 Other income
Total Unrestncted
funds
2023 2022
8
Other income 987
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7 Supportcosts
Support Governance 2023 Support Governance 2022
costs costa costs costs
8 6
Staff costs 24,732 24,732 32,958 32,958
Depreciation 88,195 88,195 76,513 76,513
Property costs - Rent 15,724 15,724 21,129 21,129
Property costs - Other 77,734 77,734 105,935 105,935
Telephone 102,235 102,235 119,019 119,019
Printing,
postage &
stationery 31,488 31,488 30,408 30,408
General insurance 3,374 3,374 11,696 11,696
Equipment
&software
rental 63,478 63,478 110,882 110,882
Books &publications 32,454 32,454 21,883 21,883
Mortgage
interest &bank
charges 9,359 9,359 9,719 9,719
Legal &professional 9,978 9,978 19,442 19,442
Other office overheads 14,385 14,385 6,976 6,976
Audit fees 12,945 12,945 4,635 4,635
Trustees' expenses 59 59
473,136 13,004 486,140 566,560 4,635 571,195
Analysed
between
Charitable
activities
473,136 13,004 486,140 566,560 4,635 571,195

9 Employees (Continued)
Employment
costs
2023 2022
6 8
Wages and salaries 3,461,901 3,181,562
Social security costs 304,468 257,490
Other pension costs 105,186 96,348
3,871,555 3,535,400
2023 2022
Number Number
E60,000 - 670,000

11 Tangible fixed asseta fixed asseta
Freehold land
and buildings
Fixtures,
Fittings 8
Total
Computer
Equipment
6
Cost
At 1 April 2022 315,000 445,398 760,398
Additions 59,273 59,273
Disposals (96,165) (96,165)
At 31 March 2023 315,000 408,506 723,506
Depreciation and Impairment
At 1 Apriil 2022 49,875 196,807 246,682
Depreciation charged in the year 15,750 72,444 88,194
Eliminated in respect ofdisposals (96,165) (96,165)
At 31 March 2023 65,625 173,086 238,711
Carrying amount
At 31 March 2023 249,375 235,420 484,795
At 31 March 2022 265,125 248,593 513,718

Debtors
2023 2022
Amounts
falling due within one year:
8
Other debtors 8,080
Prepayments and accrued income 88,195 168,075
96,275 168,075

13 Loans and overdrafts Loans and overdrafts Loans and overdrafts Loans and overdrafts
2023 2022
6 6
Bank loans 207,780 216,063
Payable
within
one year 7,921 7,921
Payable after one year 199,859 208,142
Amounts
included
above which fall due after five years:
Payable
by instalments
(160,449) (162,857)
The long-term loans are secured by fixed charges over the freehold property. Interest is charged at4.41%.
14 Creditors: amounts falling due within one year
2023 2022
Notes 6 6
Bankloans 13 7,921 7,921
Deferred income 16 15,000 10,395
Other creditors 19,142
Accruals and deferred income 40,085 61,838
82,148 80,154
15 Creditors: amounts falling due after more than one year
2023 2022
Notes 5 6
Bankloans 13 199,859 208,142

2023 2022
6
Other deferred income 15,000 10,395
2023 2022
6
Balance brought foward 10,395 131,595
Amount received in the year 15,000
Amount released in the year (10,395) (121,300)
Balance carded forward 15,000 10,395
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Movement Movement Movement Movement
in funds in funds
Balance at Incoming Balance at Incoming Balance at
1 April 2021 resources 1 April 2022 resources 31 March 2023
6 8 6 6 6
Emergency Reserve 300,192 92,132 392,324 392,324
300,192 92,132 392,324 392,324
Purposes ofDesignated Funds
Emergency Reserve: The Committee
had
designated an emergency fund as recommended by the Charity
Commission. The value ofthis fund was calculated
with
reference to the financial
risk assessment
undertaken
by the Committee. The emergency
fund
will ensure that the Charity can continue to provide services
uninterrupted should an emergency
funding
situation
occur.
Analysis of net assets between funds
Unrestricted
Restricted
Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
8 6 8 6 6
Fund balances at 31
March 2023 are
represented by:
Tangible assets 484,795 484,795 513,718 513,718
Current assets/(liabilities) 789,332 325,964 1,115,296 619,299 458,202 1,077,501
Long term liabilities (199,859) (199,859) (208,142) - (208,142)
1,074,268 325,964 1,400,232 924,875 458,202 1,383,077

Every member ofthe company Every member ofthe company undertakes to contribute to the assets ofthe company, in the event ofthe in the event ofthe
company
being wound
up, such amounts as may be required not exceeding 81.
Cash generated
from
operations 2023 2022
6
Surplus for the year 17,155 93,292
Adjustments
for:
Depreciation
and impairment
oftangible fixed assets
88,195 76,513
Movements
in working
capital:
Decrease in debtors 71,800 473,673
(Decrease)
in creditors
(2,610) (20,362)
Increase/(decrease)
in
deferred income 4,605 (121,300)
Cash generated
from
operations 179,145 501,816

25 Analysis ofchanges in net funds
At 1 April 2e22f Cash llowsAt 31 Marsh 2023
f
f
Cash at bank and in hand 989,580 111,589 1,101,169
Loans falling due within one year (7,921) (7,921)
Loans falling due after more than one year (208,142) 8,283 (199,859)
773,517 119,872 893,389