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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 04349641 (England and Wales) REGISTERED CHARITY NUMBER: 1091133

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2021

for

South Hams Citizens Advice Bureau

R J Lewis ACA W R Frost & Co Limited Riversdale Ashburton Road Totnes Devon TQ9 5JU

South Hams Citizens Advice Bureau

Contents of the Financial Statements for the Year Ended 31 March 2021

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 17
Detailed Statement of Financial Activities 18 to 19

South Hams Citizens Advice Bureau (Registered number: 04349641)

Report of the Trustees

for the Year Ended 31 March 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The company is a charity and exists to provide information and advice to the general public.We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our objectives.

Significant activities

Traditionally the charity operates from a central base at Follaton House, Plymouth Road, Totnes, where it has 5 interview rooms and 6 incoming telephone advice lines. It is open from 10am to 1pm and 2pm to 4pm Monday to Friday. Outreach services are available on a weekly basis in four market towns, those are Totnes, Dartmouth, Kingsbridge & Ivybridge.

Telephone advice is available through Citizens Advice partnerships with other local offices Monday-Friday 9.30am - 4.00pm. The charity operates at 'Advice only' level with telephone services. All clients receive a gateway assessment and the charity also provides specialist advice around, debt, benefits, health and energy efficiency. Main enquiry areas are in debt, benefits, employment, housing, family issues, education and healthcare.

However, with the Covid-19 lockdown-working restrictions commencing in March 2020 and continuing for the remainder of this financial year, face to face activities ceased, except for a small number of very vulnerable clients who were not able to use our other-access methods. We were able to use our VOIP telecoms and client software applications technology to immediately establish home working for all our staff and volunteers, providing clients continued telephone, email and web information services. As our face-to-face services continued to be restricted, we invested in extended IT equipment and software to bring video link to clients, together with the roll out of video booths in the South Hams community where previously our outreach office locations provided the service.

In the year the ~South Hams CA office were honoured with the Queens Award for Voluntary Service, confirming, at the highest level, the excellence of the services the charity provides to the residents of South Hams and underpinning the devotion we enjoy from very capable and committed volunteers, who have come even more to the fore in these times of great need with the Covid 19 crisis and the added difficulties many of our clients are facing.

Volunteers

Much of the charity's work is delivered by volunteers which number around 66, including 25 trained Gateway Assessors, 14 Generalist Advisors, 5 Specialist Advisors, 3 social policy volunteers and is also supported by volunteers in its IT provision, reception, social policy research . The trustees are also all volunteers.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity has been delivering information and advice to clients across the South Hams since 2002. In recent years the highest number of enquiries have been in welfare benefits and debt. In 2020/21 the charity helped more than 5,500 clients with 11,792 issues. For these clients the charity recorded £2 million of financial gains. The total number of clients in this year decreased, though we experienced a substantial spike in employment issues in the post Covid Lockdown period. The issues presented by the fewer clients remain the same level as last year exposing the complexity and difficulties some of our clients are now experiencing in these times of Covid restrictions on all our lives. There is evidence that the number of clients will escalate at the end of 2021 as the Furlough support scheme ceases; mortgage and debt deferment relief comes to an end and the extra £20 per week universal credit payments faces withdrawal.

Page 1

South Hams Citizens Advice Bureau (Registered number: 04349641)

Report of the Trustees

for the Year Ended 31 March 2021

ACHIEVEMENT AND PERFORMANCE

Internal and external factors

The activities of the charity are subject to the sustainability of contracts and successful funding applications to develop the work of the charity and support its core service. The success of the funding applications, beyond grants received from County, District and Town and Parish Councils make a significant contribution to the capacity of the operation to provide the volumes of client activity outlined in the report. (In the year we secured extra funding to support the technology investments to be fully home working and offer new digital services to clients. We have designated some of this funding to aid the charities full resumption of client faces services within all our offices and enhanced volunteer intake/training to enhance our capacity.

FINANCIAL REVIEW

Principal funding sources

The County Council, District Council and the Town and Parish Councils of the district support the major part of the core service. All other funders are short term fixed period project contracts and represent significant additional public benefit to our core services whilst also allowing some costs of the core work to be funded by these projects. We manage several Devon-wide projects i.e. Healthwatch and Heat Well for Less which together with other projects are critical to our financial sustainability through diversification of funding streams. With the restrictions brought upon us by Covid-19, we have assessed the risks of meeting the criteria of these projects and the funding through to the end of the next fiscal year and concluded there is no material risk to the charity.

Reserves policy

The directors believe that it is necessary to maintain a level of reserves to manage uncertainty and ensure that the service can continue to operate as planned on a day to day basis. The retained (unrestricted) reserves are intended to provide a buffer against future cut-backs and a contingency to meet any unforeseen expenditure which may arise. In order to mitigate against the risk of future funding cuts, it is the charity's policy to retain an amount equivalent to at least three months core costs (i.e. those costs not expended on projects under the Restricted funds).

The Unrestricted reserves as at the 31 March 2021 are £80,949 and represent over four months operating costs for the core service of the charity. These reserves have been increased to provide a buffer against any future funding uncertainty as a result of Covid-19. In addition we have created two designated funds, one for £26,000 as Covid support and recovery fund where we envisage enhanced IT infrastructure, rebuilding volunteer intake and associated training and extended mentoring resources to support the volunteer intake. The second fund of £11,600 is for innovation investment in the service moving forward to provide client access extensions/expansion, as we did with the video booths in the community in this reported fiscal year.

FUTURE PLANS

The charity plans continuing the activities of advising the general public of their rights and responsibilities and all services available to them, in order that they may resolve their issues effectively. The charity's strategic plan is to ensure that as many people as possible are able to access the service, this will include developing access in the outreaches and developing partnership working across digital platforms across the district. The success of the implementation of the rapid changes to client access channels brought about as a consequence of the Covid restrictions has proven that remote and flexible working, together with new IT/Telecoms investment brings immediate benefits to our organisation and clients. Our designated funds allow us to capitalise on what has been achieved in the last year.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Trustees are recruited in line with the terms and conditions of the Memorandum and Articles of Association of the charity. A term of office is three years and trustees may be elected at the annual meeting, nominated by members or co-opted by the trustee board.

Organisational structure

Responsibility for the day-to-day management of the service is delegated to the Chief Executive Officer. The trustee board sets the strategic direction, is involved with the ongoing planning, makes financial decisions and helps to set the framework for the application of all other policies.

Page 2

South Hams Citizens Advice Bureau (Registered number: 04349641)

Report of the Trustees

for the Year Ended 31 March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees

All new trustees are given induction materials from Citizens Advice, are invited into the office to discuss and view the work of the charity and are given details of how to access the governance materials from the Citizens Advice intranet.

Wider network

The board can include representatives of the local government funders. As such each is entitled to sit on the board as a representative member. This comprises of the District Council, the County Council and each of the Town Councils.

Related parties

No trustee, funder, member, officer or employee has undue control over, or significant interest in, the charity. Any related party transactions, which require disclosure, are logged internally and reported appropriately as required under both Companies Act law and Charity law. The trustees' expenses for the current year reported upon are disclosed in the Notes to the Financial Statements.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

04349641 (England and Wales)

Registered Charity number 1091133

Registered office

Citizens Advice South Hams Follaton House Plymouth Road Totnes Devon TQ9 5NE

Trustees

Mr C Mottram Treasurer Mr R Austin (resigned 1.5.20) Dr K Porkess Mr D J Sprent Ms P A Elghady Mr T J Pearce (resigned 2.7.20) Mrs V H Moran (resigned 30.5.20) Mr C Peach Chair Ms C Laithwaite (appointed 27.10.20) Ms D Deane (appointed 27.10.20) Mr S Finnemore (appointed 27.10.20) Ms V Dennis (appointed 30.6.20) (resigned 30.8.20)

Company Secretary

Mrs J Moor

Independent Examiner

R J Lewis ACA W R Frost & Co Limited Riversdale Ashburton Road Totnes Devon TQ9 5JU

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

Page 3

South Hams Citizens Advice Bureau (Registered number: 04349641)

Report of the Trustees

for the Year Ended 31 March 2021

........................................................................ Mr C Peach - Trustee

Page 4

Independent Examiner's Report to the Trustees of South Hams Citizens Advice Bureau (Registered number: 04349641)

Independent examiner's report to the trustees of South Hams Citizens Advice Bureau ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

ICAEW R J Lewis ACA W R Frost & Co Limited Riversdale Ashburton Road Totnes Devon TQ9 5JU

Date: .............................................

Page 5

South Hams Citizens Advice Bureau

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
99,719
Other trading activities
2
5,086
Investment income
3
122
Total
104,927
EXPENDITURE ON
Raising funds
4
772
Charitable activities
Charitable activities - advice services
43,978
Other
23
Total
44,773
NET INCOME
60,154
RECONCILIATION OF FUNDS
Total funds brought forward
58,395
TOTAL FUNDS CARRIED FORWARD
118,549
Restricted
funds
£
323,515
1,895
-
325,410
1,192
315,276
-
316,468
8,942
70,404
79,346
2021
Total
funds
£
423,234
6,981
122
430,337
1,964
359,254
23
361,241
69,096
128,799
197,895
2020
Total
funds
£
341,676
8,493
348
350,517
666
298,102
-
298,768
51,749
77,050
128,799

The notes form part of these financial statements

Page 6

South Hams Citizens Advice Bureau (Registered number: 04349641)

Balance Sheet 31 March 2021

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
9
1,077
CURRENT ASSETS
Debtors
10
-
Cash at bank and in hand
166,675
166,675
CREDITORS
Amounts falling due within one year
11
(49,203)
NET CURRENT ASSETS
117,472
TOTAL ASSETS LESS CURRENT
LIABILITIES
118,549
NET ASSETS
118,549
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
79,346
79,346
-
79,346
79,346
79,346
2021
Total
funds
£
1,077
-
246,021
246,021
(49,203)
196,818
197,895
197,895
118,549
79,346
197,895
2020
Total
funds
£
2,407
510
158,243
158,753
(32,361)
126,392
128,799
128,799
58,395
70,404
128,799

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 7

South Hams Citizens Advice Bureau (Registered number: 04349641)

Balance Sheet - continued 31 March 2021

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Mr C Peach - Trustee

............................................. Mr C Mottram - Trustee

The notes form part of these financial statements

Page 8

South Hams Citizens Advice Bureau

Notes to the Financial Statements

for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 9

South Hams Citizens Advice Bureau

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

2.
OTHER TRADING ACTIVITIES
Fundraising events
3.
INVESTMENT INCOME
Deposit account interest
4.
RAISING FUNDS
Raising donations and legacies
Support costs
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases
Independent examination
2021
£
6,981
2021
£
122
2021
£
1,964
2021
£
1,332
25,056
1,900
2020
£
8,493
2020
£
348
2020
£
666
2020
£
1,600
20,399
1,800

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

Trustees' expenses
2021 2020
£ £
Trustees' expenses 23 -
7. STAFF COSTS
The average monthly number of employees during the year was as follows:
2021 2020
Charitable Activities 19 15

No employees received emoluments in excess of £60,000.

continued...

Page 10

South Hams Citizens Advice Bureau

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
91,975
Other trading activities
8,493
Investment income
348
Total
100,816
EXPENDITURE ON
Raising funds
516
Charitable activities
Charitable activities - advice services
81,949
Total
82,465
NET INCOME
18,351
RECONCILIATION OF FUNDS
Total funds brought forward
40,044
TOTAL FUNDS CARRIED FORWARD
58,395
9.
TANGIBLE FIXED ASSETS
COST
At 1 April 2020
Disposals
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
Eliminated on disposal
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
Restricted
Total
funds
funds
£
£
249,701
341,676
-
8,493
-
348
249,701
350,517
150
666
216,153
298,102
216,303
298,768
33,398
51,749
37,006
77,050
70,404
128,799
Plant and
machinery
£
19,817
(10,996)
8,821
17,410
1,332
(10,998)
7,744
1,077
2,407

continued...

Page 11

South Hams Citizens Advice Bureau

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Prepayments and accrued income
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Accrued expenses
12.
MOVEMENT IN FUNDS
Net
movement
At 1.4.20
in funds
£
£
Unrestricted funds
General Unrestricted
58,395
60,154
Covid Response
-
-
Innovation
-
-
58,395
60,154
Restricted funds
Awards For All
10,000
(10,000)
Healthwatch
-
2,425
Volunteer Training and Support
211
(211)
EAP - 2019 - 20
2,088
(2,088)
Specialist Advice in Dartmouth 19/20
14,235
(748)
Heat Well 4 Less
4,877
(877)
Scottish Power
36,707
(5,372)
BESN 19 - 20
1,661
(1,661)
Access to Justice
625
(625)
Innovation Fund
-
15,181
BESN 20/21
-
2,054
MAPS
-
3,031
Totnes Support Services
-
7,833
70,404
8,942
TOTAL FUNDS
128,799
69,096
2021
£
-
2021
£
-
49,203
49,203
Transfers
between
funds
£
(37,600)
26,000
11,600
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2020
£
510
2020
£
3,222
29,139
32,361
At
31.3.21
£
80,949
26,000
11,600
118,549
-
2,425
-
-
13,487
4,000
31,335
-
-
15,181
2,054
3,031
7,833
79,346
197,895

continued...

Page 12

South Hams Citizens Advice Bureau

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General Unrestricted
Restricted funds
Awards For All
South Hams District Council (Outreach)
Healthwatch
Victim Support
Volunteer Training and Support
Western Power Distribution
EAP - 2019 - 20
Specialist Advice in Dartmouth 19/20
Heat Well 4 Less
Landworks
Scottish Power
BESN 19 - 20
Access to Justice
Covid
Help to Claim
ED Support
EAP 20/21
Innovation Fund
Fuel Voucher Scheme
BESN 20/21
BEIS Webchat
MAPS
Phone Service Fund
Devon Carers
Totnes Support Services
TOTAL FUNDS
Incoming
resources
£
104,927
-
10,000
53,964
1,532
-
9,997
7,885
16,750
73,771
1,000
-
1,500
3,070
1,895
25,469
1,985
5,400
31,464
20,107
4,500
4,661
16,774
16,000
2,294
15,392
325,410
430,337
Resources
Movement
expended
in funds
£
£
(44,773)
60,154
(10,000)
(10,000)
(10,000)
-
(51,539)
2,425
(1,532)
-
(211)
(211)
(9,997)
-
(9,973)
(2,088)
(17,498)
(748)
(74,648)
(877)
(1,000)
-
(5,372)
(5,372)
(3,161)
(1,661)
(3,695)
(625)
(1,895)
-
(25,469)
-
(1,985)
-
(5,400)
-
(16,283)
15,181
(20,107)
-
(2,446)
2,054
(4,661)
-
(13,743)
3,031
(16,000)
-
(2,294)
-
(7,559)
7,833
(316,468)
8,942
(361,241)
69,096

continued...

Page 13

South Hams Citizens Advice Bureau

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.19 in funds 31.3.20
£ £ £
Unrestricted funds
General Unrestricted 40,044 18,351 58,395
Restricted funds
Awards For All - 10,000 10,000
South Hams District Council (Outreach) 350 (350) -
Volunteer Training and Support 2,249 (2,038) 211
Totnes Outreach 1,453 (1,453) -
Financial Capability 1,584 (1,584) -
Energy Best Deal - Switching 2018-19 992 (992) -
Western Power Distribution 4,917 (4,917) -
A4A 7,810 (7,810) -
Tenancy D Scheme 3,285 (3,285) -
Dartmouth U/Ch 2 12,964 (12,964) -
Totnes Caring 1,402 (1,402) -
EAP - 2019 - 20 - 2,088 2,088
Specialist Advice in Dartmouth 19/20 - 14,235 14,235
Heat Well 4 Less - 4,877 4,877
Scottish Power - 36,707 36,707
BESN 19 - 20 - 1,661 1,661
Access to Justice - 625 625
37,006 33,398 70,404
TOTAL FUNDS 77,050 51,749 128,799

continued...

Page 14

South Hams Citizens Advice Bureau

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General Unrestricted
Restricted funds
Awards For All
South Hams District Council (Outreach)
Healthwatch
Victim Support
Volunteer Training and Support
Totnes Outreach
Financial Capability
Energy Best Deal - Switching 2018-19
Western Power Distribution
A4A
Tenancy D Scheme
Dartmouth U/Ch 2
BESN 2
Hastoe
Totnes Caring
EAP - 2019 - 20
Specialist Advice in Dartmouth 19/20
Help to Claim (CA)
Heat Well 4 Less
Friday CABD
Advice Line (CABD)
Landworks
Scottish Power
BESN 19 - 20
Help to Claim CA ED
Access to Justice
TOTAL FUNDS
Incoming
resources
£
100,816
10,000
10,000
36,292
1,446
-
7,000
-
9,900
2,610
-
2,500
-
1,000
500
1,300
7,620
15,000
23,319
58,635
5,500
9,783
2,000
36,707
4,000
3,964
625
249,701
350,517
Resources
Movement
expended
in funds
£
£
(82,465)
18,351
-
10,000
(10,350)
(350)
(36,292)
-
(1,446)
-
(2,038)
(2,038)
(8,453)
(1,453)
(1,584)
(1,584)
(10,892)
(992)
(7,527)
(4,917)
(7,810)
(7,810)
(5,785)
(3,285)
(12,964)
(12,964)
(1,000)
-
(500)
-
(2,702)
(1,402)
(5,532)
2,088
(765)
14,235
(23,319)
-
(53,758)
4,877
(5,500)
-
(9,783)
-
(2,000)
-
-
36,707
(2,339)
1,661
(3,964)
-
-
625
(216,303)
33,398
(298,768)
51,749

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

Page 15

continued...

South Hams Citizens Advice Bureau

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

14. PURPOSE OF RESTRICTED FUNDS

SHDC Outreaches - this project is based in Ivybridge, Kingsbridge and Dartmouth where weekly drop ins and advice appointments for clients who prefer face to face services are offered.

Healthwatch - in our partnership with Healthwatch Devon we provide a voice for consumers of health and social care services in Devon.

A4A Project - to develop a new fast track approach to train volunteers in the two highest areas of enquiry - debt and benefits. "On the job" training with help building financial capability knowledge and improve the volunteer's own digital skills.

Volunteer Training and Support - this project was to develop a new fast track approach to volunteer training, focusing on the two highest areas of enquiry - debt and benefits. Classroom based training and 'on the job' training were integrated in such a way that volunteers could provide early interventions to clients.

Specialist Advice for Dartmouth - provision of a specialist advisor to support clients in the Dartmouth area with long term and complex problems including housing needs, fuel poverty, debt and support with benefit claims.

Totnes Outreach - to provide a face-to-face service in the centre of Totnes making the service more accessible to those vulnerable clients who were unable to access our service through other channels.

Financial Capability - this project provides personal budgeting skills to recipients of Universal Credit. The personalised one-to-one sessions help improve recipient's financial capability so each is better able to manage their household finances, understands priority and non-priority debts and can manage their budget more effectively.

Western Power Distribution - identifies vulnerable customers and registers them on the Priority Services Register (PSR); helping reduce domestic energy costs and training volunteers about the PSR.

A4A - this project allows the charity to increase the size and skills of the advice team and support them better so that they are more able to help people in the community with complex needs. Having local people supporting local people is an essential part of the charity's delivery model.

Tenancy D Scheme - supports people living in privately rented accommodation with high energy bills. Helping identify home improvements so that landlords can improve the energy efficiency of their homes and tenants experience warmer homes and lower fuel bills.

Specialist Advice in Dartmouth - the provision of a specialist adviser to support vulnerable clients in the Dartmouth area with long term and complex needs including housing, employment, debt and benefit claims and entitlements.

Totnes Caring - is a pilot project where the charity has integrated a specialist debt and benefits advisor into the Totnes Caring team. Totnes Caring workers identify people living in poverty, with multiple needs and often in poor health, and make a referral to the Citizens Advice case worker who visits them at home and helps the client resolve the immediate problems and gives them the help needed to maximise their income.

EAP 2019/20 - The Energy Advice Programme providing one-to-one energy advice to clients in fuel poverty or in a fuel poverty risk group.

Specialist Advice in Dartmouth 2019/20 - providing support to those in need in the Dartmouth parish through the provision of advice that promotes relief from poverty.

Heat Well for Less - a project to help alleviate fuel poverty in Devon and Torbay by making it easier for people to access accurate, reliable energy advice and make their homes more energy efficient.

Scottish Power - providing energy advice to those facing or at risk of experiencing fuel poverty, supporting clients with their energy and water bills.

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continued...

South Hams Citizens Advice Bureau

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

14. PURPOSE OF RESTRICTED FUNDS - continued

BESN 2019/20 - supporting vulnerable energy consumers to take steps to reduce their bills.

Access to Justice - a project offering free in-house legal advice over the phone, and in-person support to litigants in civil claims, benefit claims and family court cases.

Totnes Support Services - project to support work in the Totnes area.

MAPS - National Citizens Advice funded trainee scheme to increase capacity for debt and money advice.

BESN 20/21 - Big Energy Savings Network project supporting clients in fuel poverty by advising on energy saving in the home, switching energy supplies and guidance on how to access schemes that help vulnerable households stay warm and lower energy bills.

Page 17

South Hams Citizens Advice Bureau

Detailed Statement of Financial Activities

for the Year Ended 31 March 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
Other trading activities
Fundraising events
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Telephone
Postage and stationery
Publications and subscriptions
Travel
Training
Software
Leases
Advertising/Publicity
Fundraising costs
Conference and workshop expenses
Payments to Charity Partners
Other
Trustees' expenses
Support costs
Management
Rent
Service charges
Insurance
Postage and stationery
Advertising
Sundries
Publications and subscriptions
Carried forward
2021
£
13,360
-
409,874
423,234
6,981
122
430,337
202,212
6,637
6,647
3,418
763
5,124
206
659
1,827
-
80
-
-
70,541
298,114
23
25,056
10,832
1,350
254
27
69
1,708
39,296
2020
£
13,629
745
327,302
341,676
8,493
348
350,517
171,866
8,562
5,742
436
1,267
3,909
15,107
4,390
1,150
369
228
1,101
694
35,848
250,669
-
20,399
9,912
1,309
422
76
59
-
32,177

This page does not form part of the statutory financial statements

Page 18

South Hams Citizens Advice Bureau

Detailed Statement of Financial Activities

for the Year Ended 31 March 2021

Management
Brought forward
Office expenses
Repairs and renewals
Accountancy
Disposal of files
Depn of equipment
Governance costs
Accountancy and legal fees
Total resources expended
Net income
2021
£
39,296
7,092
12,314
-
370
1,332
60,404
2,700
361,241
69,096
2020
£
32,177
3,323
462
7,887
315
1,600
45,764
2,335
298,768
51,749

This page does not form part of the statutory financial statements

Page 19