2021-03-31-accounts - Exeter Citizens Advice Bureau

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Reference and Administrative Details	Reference and Administrative Details	1to2
Chair's Report
Trustees' Report		4to 10
Statement ofTrustees'	Responsibilities
Independent Examiner's	Report	12
Statement ofFinancial	Activities	13
Statement ofFinancial	Activities (Prior Year)	14
Balance Sheet		15to 16
Statement ofCash Flows		17
Notes to the Financial	Statements	18to 38

		Exeter Citizens Advice	Bureau	Bureau
		Reference and Administrative		Details
Trustees		RJFoxwell
		ARLangford
		DJMardon
		SJMorgan
		LEA Pattison
		DJPhillips
		GTRichardson
		SJSalter
		M C Whitton
Secretary		SRBarriball
Principal	Office	Dix's Field
		Exeter
		EX1 1QA
Registered	Office	Dix's Field
		Exeter
		EX1 1QA
		The charity is incorporated	in	England	and Wales.

			Reference and	Administrative	Administrative
Company	Registration	Number	4334063
, Charity Registration		Number	1091143
Bankers			Natwest Plc
			59High Street
			Exeter
			Devon
			EX43DL
			CAF Bank	Ltd
			25 Kings Hill Avenue
			Kings Hill
			West Mailing
			Kent
			ME194JQ
			The Co-operative		Bank
			PO Box101
			1Balloon Street
			Manchester
			M60 4EP
			Aldermore	Bank Plc
			1st Floor, BlockB
			Western House
			Lynch Wood
			Peterborough
			PE2 6FZ
			Hodge Bank
			29Windsor	Place
			Cardiff
			CF103BZ
Accountants			Thompson	Jenner	LLP
			1 Colleton	Crescent
			Exeter
			Devon
			EX24DG

The demand	on our adv	ice servic	es, by iss	ue, was as	follows:
	2021	2020	2019	2018	2017	2016	2015	2014	2013
Benefits	11,500	13,668	10,727	8,965	8,100	7,440	5,791	5,545	6,439
Debt	2,445	4,790	4,494	4,151	4,385	4,804	4,672	5,141	4,777
Employment	1,234	1,163	1,227	1,187	1,119	1,308	999	830	854
Housing	942	1,344	1,182	1,148	1,141	1,383	1,015	875	712
Relationships	693	832	960	798	716	804	550	463	388
Consumer	467	475	507	447	423	542	377	282	206
Finance	294	329	309	419	269	280	226	240	292
Legal	267	435	434	425	465	523	446	322	278
Immigration	153	328	272	265	211	224	148	137	178
Other	2,703	3,889	4,031	3,801	1,402	1,386	857	741	1,225
Total	20,698	27,253	24,143	21,606	18+31	18,694	15,081	14,576	15,349

			and Los	ses)
				Unrestricted	Restricted	Total
				funds	funds	2021
			Note
Income and Endowments		from:
Donations and legacies				358,308		358,308
Charitable activities				73,961	285,245	359,206
Investment income				1,626		1,626
Total Income				433,895	285,245	719,140
Expenditure on:
Charitable activities				(349,867)	(287,823)	(637,690)
Total Expenditure				(349,867	(287,823)	(637,690)
Net movement in funds				84,028	(2,578)	81,450
Reconciliation offunds
Total funds brought	forward			242,197	2,578	244,775
Total funds carried	forward		19	326,225		326,225

			and L	osses)
				Unrestricted	Restricted	Total
				funds	funds	2020
			Note
Income and Endowments		from:
Donations and legacies				139,548	19,664	159,212
Charitable activities				178,134	169,691	347,825
Investment income				1,873		1,873
Total income				319,555	189,355	508,910
Expenditure on:
Charitable activities				(342,044)	(191,457)	(533,501)
Total expenditure				(342,044)	(191,457)	533,501)
Net expenditure				(22,489)	~(2,102	(24,591)
Net movement in funds				(22,489)	(2,102)	(24,591)
Reconciliation offunds
Total funds brought	forward			264,686	4,680	269,366
Total funds carried	forward		19	242,197	2,578	244,775

		Balance Sheet as at	31March 2021
				2021	2020
			Note
Fixed assets
Tangible assets			13	20,440	40,880
Investments			14	1	1
				20,441	40,881
Current assets
Debtors			15	9,189	11,392
Investments			16	79,905	78,726
Cash at bank	and in hand		17	286,787	226,590
				375,881	316,708
Creditors: Amounts		falling due within one year	18	(70,097)	(112,814)
Net current	assets			305,784	203,894
Net assets				326,225	244,775
Funds ofthe	charity:
Restricted income funds					2,578
Unrestricted	income	funds
Unrestricted	income funds			326,225	242,197
Total funds			19	326,225	. 244,775

Statement	ofCash Flows for the	Year Ended 3	1March 2021
			2021	2020
		Note
Cash flows from operating activities
Net cash income/(expenditure)			81,450	(24,591)
Adjustments to cash flows from non-cash items
Depreciation			20,440	20,887
Investment income			(1,626	(1,873)
			100,264	(5,577)
Working capital adjustments
Decrease/(increase) in debtors		15	2,203	(2,617)
(Decrease)/increase in creditors		18	(25,123)	12,073
(Decrease)/increase in deferred	income .		(17,594)	34,263
Net cash flows from operating	activities		59,750	38,142
Cash flows from investing activities
Interest receivable and similar	income		1,626	1,873
Net increase in cash and cash equivalents			61,376	40,015
Cash and cash equivalents at 1	April		305,316	265,301
Cash and cash equivalents at 31March		21	366,692	305,316

Asset class			Depreciation	method	and rate
Fixtures, fittings		and equipment	5 years straight	line basis
Leasehold	improvements		Straight line basis over lease		the life ofthe

Pensions and other	Pensions and other	post retirement	post retirement	post retirement	obligations	obligations
The charity operates		a defined		contribution		pension	scheme.	Contributions	are charged	in the statement		of
financial activities	as	they become payable			in	accordance with		the rules ofthe	scheme.
3 Income from	donations		and	legacies
							Unrestricted
								funds	Total		Total
							General		2021		2020
Donations and legacies;
Donations from	individuals							92,644	92,644		27,812
Grants, including	capital grants;
Government grants								265,664	265,664		131,400
								358,308	358,308		159,212

		Unrestricted
		funds	Restricted	Total
		General	funds	2021
Action for Children			10,900	10,900
BigEnergy Saving Network			5,000	5,000
BigEnergy Saving Week/Winter			2,000	2,000
Carers Advice on Benefits			12,384	12,384
Carers Income Maximisation			41,601	41,601
Citizens Advice (BEIS)			6,958	6,958
Citizens Advice (MaPS)			17,824	17,824
Citizens Advice Torbay			25,970	25,970
Devon Advice Services for Working Age Carers			28,946	28,946
Devon Community Foundation			10,000	10,000
Energy Advice Programme			3,720	3,720
Exeter &District Kidney Patients Association		8,748		8,748
Exeter &District MS Society		20,749		20,749
FORCE Cancer Charity		44,464		44,464
Healthwatch Devon			6,050	6,050
Heat Well for Less			7,357	7,357
Help to Claim			50,060	50,060
National Lottery Community	Fund		16,328	16,328
Quids for Kids			10,850	10,850
Social Prescribing			29,297	29,297
		73,961	285,245	359,206

		Unrestricted
		funds	Restricted	Total
		General	funds	2020
	Action for Children		10,700	10,700
	BigEnergy Saving Network		7,000	7,000
	BigEnergy Saving Week/Winter		2,000	2,000
	Carers Advice on Benefits		16,244	16,244
	Citizens Advice Torbay		25,446	25,446
	Devon Advice Services for Working Age Carers		28,946	28,946
	Energy Advice Programme		5,160	5,160
	Exeter &District Kidney Patients Association	8,576		8,576
	Exeter &District MS Society	18,603		18,603
	Exeter City Council Budget &Money Management	93,612		93,612
	FORCE Cancer Charity	44,010		44,010
	Healthwatch Devon		6,000	6,000
	Heat Well for Less		2,351	2,351
	Help to Claim		46,836	46,836
	In Control Debt Solutions	13,333		13,333
	Quids for Kids		18,600	18,600
	Social Prescribing		408	408
		178,134	169,691	347,825
5	Investment income
			Unrestricted
			funds	Total
			General	funds
Interest receivable and similar income;
	Interest receivable on bank deposits		1,626	1,626
Total for 2021			1,626	1,626
Total for 2020			1,873	1,873

		Unrestricted	funds	Restricted	Total
		Designated	General	funds	2021
Core service fund			249,122		249,122
Action for Children				11,341	11,341
BigEnergy Saving Network				5,000	5,000
BigEnergy Saving Week/Winter				2,000	2,000
Capital Premises Fund		1,878			1,878
Carers Advice on Benefits				12,384	12,384
Carers Income Maximisation				41,601	41,601
Citizens Advice (MaPS)				17,824	17,824
Citizens Advice (BEIS)				6,958	6,958
Citizens Advice Torbay				29,698	29,698
Depreciation Fund		20,440			20,440
Devon Advice Services for
Working Ages Carers				28,947	28,947
Devon Community Foundation				10,000	10,000
Energy Advice Programme				3,720	3,720
Exeter &District Kidney Patients
Association			8,748		8,748
Exeter &District MS Society			20,749		20,749
FORCE Cancer Charity			44,463		44,463
Hazel Ball Memorial Fund		17			17
Healthwatch Devon				6,050	6,050
Heat Well for Less				7,356	7,356
Help to Claim				48,469	48,469
ITReplacement Fund		4,450			4,450
National Lottery Community	Fund			16,328	16,328
Quids for Kids				10,850	10,850
Social Prescribing				29,297	29,297
Total for 2021		26,785	323,082	287,823	637,690

	Unrestricted	funds	Restricted	Total
	Designated	General	funds	2020
Core service fund		224,111	19,664	243,775
Action for Children			10,700	10,700
BigEnergy Saving Network			7,000	7,000
BigEnergy Saving Week/Winter			2,000	2,000
Capital Premises Fund	457			457
Carers Advice on Benefits			16,244	16,244
Citizens Advice Torbay			23,621	23,621
Client Medical Support	30			30
Depreciation Fund	20,887			20,887
Devon Advice Services for
Working Ages Carers			28,946	28,946
ECC Tender set up costs	869			869
Energy Advice Programme			5,160	5,160
Exeter &District Kidney Patients
Association		8,576		8,576
Exeter &District MS Society		18,603		18,603
FORCE Cancer Charity		44,010		44,010
Hazel Ball Memorial Fund	83			83
Healthwatch Devon			6,000	6,000
Heat Well for Less			2,351	2,351
Help to Claim			50,763	50,763
In control debt solutions		13,333		13,333
ITReplacement Fund	4,601			4,601
Quids for Kids			18,600	18,600
Redundancy Fund	2,100			2,100
Social Prescribing			408	408
Sickness cover	1,918			1,918
Training Pilot	2,466			2,466
	33,411	308,633	191,457	'533,501

				Unrestricted
				funds	Total
				General	funds
Independent examiner	fees
Examination ofthe	financial		statements	2,820	2,820
Total for 2021				2,820	2,820
Total for 2020				2,640	2,640
8 Net incoming/outgoing		resources
Net incoming/outgoing	resources for the year include:
				2021	2020
Depreciation offixed	assets			20,440	20,887

The aggregate payroll costs were as follows:
	2021	2020
Staffcosts during the year were:
Wages and salaries	387,213	344,847
Social security costs	31,198	28,310
Pension costs	11,598	11,122
	430,009	384,279

the year w	as as follows:
		2021		2020
		No		No
Charitable	activities		20		19

11 Independ	ent ex	aminer's	remuneration
				2021	2020
Examination	ofthe	financial	statements	2,820	2,640

13 Tangible fixed assets
	Leasehold	Furniture and
	improvements	equipment	Total
Cost
At 1 April 2020	103,911	68,302	172,213
At 31March 2021	103,911	68,302	172,213
Depreciation
At 1 April 2020	63,032	68,301	131,333
Charge for the year	20,440		20,440
At 31March 2021	83,472	68,301	151,773
Net book value
At 31March 2021	20,439	1	20,440
At 31March 2020	40,879	1	40,880

14 Fixed asset investments
				2021	2020
Shares in group undertakings	and participating	interests
Shares in group undertakings	and participating		interests
				Subsidiary
				undertakings	Total
Cost
At 1 April 2020
At 31March 2021
Net book value
At 31March 2021
At 31March 2020

Details ofthe investments capital are as follows:	in which the charity	holds 20'/0 or	more ofthe nominal value	of any class of s
			Proportion ofvoting
	Country of		rights and shares
Undertaking	incorporation	Holding	held	Principal activity
Subsidiary. undertakings
Exeter Citizens
Advice Bureau
(Services) Limited	England &Wales	Ordinary	100'/o	Dormant
Dix's Field, Exeter,
EX1 1QA

15 Debtors
				2021	2020
Trade debtors				8,223	9,101
P repayments				966	1,775
Other debtors					516
				9,189	11,392
16 Current asset investments
				2021	2020
Fixed term bonds				79,905	78,726
17 Cash and cash	equivalents
				2021	2020
Cash on hand				902	263
Cash at bank				285,885	226,327
				286,787	226,590
18 Creditors: amounts		falling due within one year
				2021	2020
Trade creditors				6,828	10,244
Other taxation and	social security			8,827	8,787
Other creditors					24,761
Pension scheme creditor				773	539
Accruals				5,431	2,651
Deferred income				48,238	65,832
				70,097	112,814
				2021	2020
Deferred income at 1 April 2020				65,832	31,569
Resources deferred	in the period			44,889	46,382
Amounts released &om previous			periods	(62,483)	(12,119)
Deferred income at year		end		48,238	65,832

19 Funds
					Balance at I	Incoming	Resources			Balance at31
					April 2020	resources f	expended		Transfers	March f	2021
Unrestricted funds
General
Unrestricted funds					57,738	433,695	(323,082)		(87,468)	80,883
Designated
Advice for Life					2,387	200					2,587
Capital Premises	Fund				10,000		(1,878)		1,878		10,000
Client Medical Support			Fund		90						90
Core Service Fund					35,726				(35,726)
Covid Recovery									100,000	100,000
Hazel Ball Memorial		Fund			507			(17)			490
Innovation Fund					3,300						3,300
ITReplacement					17,516		(4,450)		5,414		18,480
New Premises Depreciation				Fund	40,880		(20,440)			20,440
Operations management			budget						6,428		6,428
Redundancy Fund					71,553				8,974		80,527
Sickness cover					2,500						2,500
Volunteer fund									500		500
					184,459	200	~26,285		87,468	245,342
Total unrestricted	funds				242,197	433,895	(349,867)			326,225
					Page 31

	Notes to the Financ	ial Statements for the Yea	r Ended 31M	arch 2021
		Balance at I	Incoming	Resources		Balance at31
		April 2020 f	resources f	expended f.	Transfers	March 2021
Restricted funds
Action for Children		441	10,900	(11,341)
Big Energy Saving Network	Fund		5,000	(5,000)
BigEnergy Saving Week			2,000	(2,000)
Carers Advice on Benegts			12,384	(12,384)
Carers Income Maximisation			41,601	(41,601)
Citizens Advice (BEIS)			6,958	(6,958)
Citizens Advice (MaPS)			17,824	(17,824)
Citizens Advice Torbay		3,728	25,970	(29,698)
Devon Advice Services for	Working Age Carers		28,947	(28,947)
Devon Community Foundation			10,000	(10,000)
Energy Advice Programme			3,720	(3,720)
Healthwatch Devon			6,050	(6,050)
Heat Well for Less			7,356	(7,356)
Help to Claim		(1,591)	50,060	(48,469)
National Lottery Community	Fund		16,328	(16,328)
Quids for Kids —Social Prescribing			10,850 29/97	(10,850) ~29.297
Total restricted funds		2,578	285,245	(287,823)
Total funds		244.776	719.140	~637.690		326/25

		Balance atI	Incoming	Resources		Balance at31	Balance at31
		Api112019 f.	resources	expended f	Transfers	March f	2020
Unrestricted
General
Unrestricted funds		69,597	319,555	(308,633)	(22,781)	57,738
Designated
Advice for Life		4,853		(2,466)			2,387
Capital Premises Fund		10,000		(457)	457		10,000
Client Medical Support Fund				(30)	120		90
Core Service Fund		29,616			6,110	35,726
ECC Tender costs				(869)	869
Hazel Ball Memorial Fund		590		(83)			507
Innovation Fund		3,300					3,300
ITReplacement		17,516		(4,601)	4,601		17,516
New Premises Depreciation	Fund	61,767		(20,887)		40,880
Redundancy Fund Sickness cover		67,447 195,089		(2,100) ~5958 ~33.4111	6/06 4,418 22,781	71,553 2,500 184,459
Total unrestricted		264.686	319.555	~342.944		242,197

	Notes to the Financ	ial Statements for the Yea	r Ended 31M	arch 2021
		Balance at 1	Incoming	Resources		Balance at31
		Apri1 2019 f	resources f	expended f	Transfers f	March f	2020
Restricted
Action for Children		441	10,700	(10,700)			441
BigEnergy Saving Network	Fund		7,000	(7,000)
BigEnergy Saving Week			2,000	(2,000)
Carers Advice on Benefits			16,244	(16/44)
Citizens Advice Torbay		1,903	25,446	(23,621)			3,728
Devon Advice Services for	Working Age Carers		28,946	(28,946)
Energy Advice Programme			5,160	(5,160)
Healthwatch Devon			6,000	(6,000)
Heat Well for Less			2,351	(2,351)
Help to Claim		2,336	46,836	(50,763)			(1,591)
Quids for Kids			18,600	(18,600)
Social Prescribing Support in kind Total restricted		4,680	408 19,664 189.355	(408) ~)9,664) ~191.457)			2,578
Total funds		269,366	5D8.9)D	~533,59)		244,775

					Total funds at
		Unrestricted	funds	Restricted	31March
		General	Designated	funds	2021
Tangible'	fixed assets		20,440		20,440
Fixed asset investments		1			1
Current	assets	103,503	224,902	47,476	375,881
Current	liabilities	(22,621)		(47,476)	(70,097)
Total net assets		80,883	245,342		326,225
					Total funds at
		Unrestricted	funds	Restricted	31March
		General	Designated	funds	2020
Tangible	fixed assets		40,880		40,880
Fixed asset investments		1			1
Current	assets	106,584	143,579	66,545	316,708
Current	liabilities	(48,847)		(63,967)	(112,814)
Total net assets		57,738	184,459	2,578	244,775
21 Analysis ofnet funds
			At 1April	Financing cash	At 31March
			2020	flows	2021
Cash at	bank and in hand		226,590	60,197	286,787
Current	asset investments		78,726	1,179	79,905
Net funds			305,316	61,376	366,692
			At 1April		At 31March
			2019	Cash flows	2020
Cash at	bank and in hand		187,753	38,837	226,590
Current	asset investments		77,548	1,178	78,726
Net funds			265,301	40,015	305,316