2022-03-31-accounts - Exeter Citizens Advice Bureau

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Reference and Administrative Details	Reference and Administrative Details	1 to 2
Chair's Report
Trustees' Report		4to 11
Statement ofTrustees'	Responsibilities	12
Independent Examiner's	Report	13
Statement ofFinancial	Activities	14
Statement ofFinancial	Activities (Prior Year)	15
Balance Sheet		16to 17
Statement ofCash Flows		18
Notes to the Financial	Statements	19to 39

			Exeter Citizens Advice	Exeter Citizens Advice	Bureau	Bureau
		Reference and		Administrative		Details
Trustees			H SFowler
			ARLangford
			RLowe
			D JMardon
			KM Mcdonald
			SJMorgan
			JROliver
			LEA Pattison
			DJPhillips
			GTRichardson
			SJSalter
			N Trinca
			M C Whitton
Secretary			TEGodwin
Charity Registration		Number	1091143
Company	Registration	Number	4334063
			The charity	is incorporated	in	England	and Wales.
Registered	Office		Dix's Field
			Exeter
			EX1 1QA
Principal	Office		Dix's Field
			Exeter
			EX1 1QA
Accountants			Thompson	Jenner LLP
			1 Colleton Crescent
			Exeter
			Devon
			EX24DG

Trustees and officers The trustees and officers	serving during the year and since the	year end were as follo
Trustees:	H SFowler (appointed	29 September 2021
	RJFoxwell (resigned 29 September 2021)
	ARLangford
	RLowe (appointed 29	September 2021)
	DJMardon
	KMMcdonald (appointed 23 June 2021)
	SJMorgan
	JROliver (appointed 29 September 2021)
	LEA Pattison
	DJPhilips
	GTRichardson
	SJSalter
	N Trinca (appointed 29 September 2021)
	M C Whitton
Secretary:	TEGodwin (appointed	29 September 2021)
	SRBarriball (resigned	31December 2021)

Overall value (advice and	Overall value (advice and	volunteering)
Fiscal benefit total				61,982,318
Public value total				614,496,039
Value to the people we help		(financial outcomes) total		$8,699,191
For every K1invested:
For every Kl, Kx in fiscal	benefits			K3.60
For every KI,Xxin public	value			f26.32
For every KI, Kx in value	to	the people we help	(financial outcomes)	615.80
Local authority- by preventing homelessness			and housing evictions 4 mental health services
Savings to local authority	total (fiscal benefits)			f143,490
For every Kl ofLA funding,		Kx in fiscal benefit	to local authority	$0.54

NHS - by reducing use ofmental	health	health	and	GP services, and keeping people in work	GP services, and keeping people in work
Reducing use ofhealth services						X270,410
Keeping people in work						K68,704
Total saving to NHS						f339,114
Other government departments
Department ofWork and Pensions	(by	keeping		people in	work)	K1,076,370
Criminal Justice System (by preventing		housing		evictions	and homelessness)	f16,416
Housing Providers (by preventing	housing		evictions)			K405,992

The demand o	n our advic	e services	, by issue	, was as f	ollows:
	2022	2021	2020	2019	2018	2017	2016	2015	2014
Benefits	14,720	11,500	13,668	10,727	8,965	8,100	7,440	5,791	5,545
Debt	2,208	2,445	4,790	4,494	4,151	4,385	4,804	4,672	5,141
Employment	758	1,234	1,163	1,227	1,187	1,119	1,308	999	830
Housing	1,306	942	1,344	1,182	1,148	1,141	1,383	1,015	875
Relationships	641	693	832	960	798	716	804	550	463
Consumer	290	467	475	507	447	423	542	377	282
Finance	316	294	329	309	419	269	280	226	240
Legal	384	267	435	434	425	465	523	446	322
Immigration	215	153	328	272	265	211	224	148	137
Other	3,359	2,703	3,889	4,031	3,801	1,402	1,386	857	741
Total	22,034	20,698	27053	24,143	21,606	18/31	18,694	15,081	14,576

				Unrestricted	Restricted	Total
				funds	funds	2022
			Note
Income and Endowments		from:
Donations and legacies				301,124		301,124
Charitable activities				64,669	228,724	293,393
Investment income				1,084		1,084
Total Income				366,877	228,724	595,601
Expenditure on:
Charitable activities				(410,533)	(228,052)	(638,585)
Total Expenditure				(410,533)	(228,052)	(638,585)
Net movement in funds				(43,656)	672	(42,984)
Reconciliation offunds
Total funds brought	forward			326,225		326,225
Total funds carried	forward		20	282,569	672	283,241

			and Lo	sses)
				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 Net income/(expenditure)				(349,867) S4,028	(287,823) ~2,578)	(637,690) 81,450
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		20	326,225		326,225

		Balance Sheet as at	31March 2022
				2022	2021
			Note
Fixed assets
Tangible assets			13		20,440
Investments			14		1
					20,441
Current assets
Debtors			15	13,142	9,189
Investments			16	80,657	79,905
Cash at bank	and in hand		17	218,748	286,787
				312,547	375,881
Creditors: Amounts		falling due within one year	18	(29,309)	(70,097)
Net current	assets			283,238	305,784
Net assets				283,241	326,225
Funds ofthe	charity:
Restricted income funds
Restricted funds			20	672
Unrestricted	income	funds
Unrestricted	funds			282,569	326,225
Total funds			20	283,241	326,225

						2022	2021
					Note
Cash flows from operating	activities
Net cash (expenditure)/income						(42,984)	81,450
Adjustments to cash flows from non-cash				items
Depreciation						20,438	20,440
Investment income						1,084)	(1,626)
						(23,630)	100,264
Working capital adjustments
(increase)/decrease in debtors					15	(3,953)	2,203
Decrease in creditors					18	(4,049)	(25,123)
Decrease in deferred income						(36,739)	(17,594)
Net cash flows Qom operating		activities				(68,371)	59,750
Cash flows from investing activities
Interest receivable and similar		income				1,084	1,626
Net (decrease)/increase in cash and cash			equivalents			(67,287)	61,376
Cash and cash equivalents at	1 April					366,692	305,316
Cash and cash equivalents at	31March		.		19	299,405	366,692

3 Income f	rom	donations and legacies
			Unrestricted
			funds	Total	Total
			General	2022	2021
Donations and legacies;
Donations	from	individuals	37,897	37,897	92,644
Grants, including		capital grants;
Government	grants		263,227	263,227	265,664
			301,124	301,124	358,308

	Unrestricted
	funds	Restricted	Total
	General	funds	2022
Action for Children		10,500	10,500
BigEnergy Saving Network		4,625	4,625
Carbon Monoxide Advice Project		6,375	6,375
Carers Advice on Benefits		11,559	11,559
Carers Income Maximisation		37,700	37,700
Citizens Advice (MaPS)		26,209	26,209
Citizens Advice Torbay		26,204	26,204
Devon Advice Services for Working Age Carers		28,975	28,975
Devon Community Foundation		10,235	10,235
Empower		7,925	7,925
Energy Advice Programme		6,000	6,000
Exeter &District Kidney Patients Association	9,012		9,012
Exeter &District MS Society	21,875		21,875
FORCE Cancer Charity	33,782		33,782
Heat Well for Less		601	601
Help to Claim		51,816	51,816
	64,669	228,724	293,393

			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 (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
	Citizens Advice (BEIS)			6,958	6,958
	Heat Well for Less			7,357	7,357
	Help to Claim			50,060	50,060
	Quids for Kids			10,850	10,850
	National Lottery Community	Fund		16,328	16,328
	Social Prescribing			29,297	29,297
			73,961	285,245	359,206
5	Investment income
				Unrestricted
				funds	Total
				General	funds
Interest receivable and similar income;
	Interest receivable on bank deposits			1,084	1,084
Total for 2022				1,084	1,084
Total for 2021				1,626	1,626

6 Expenditure on charitable activi	ties
	Unrestricted	funds	Restricted	Total
	Designated	General	funds	2022
Core service fund		302,209		302,209
Action for Children			10,500	10,500
BigEnergy Saving Network			4,625	4,625
Capital Premises Fund	5,046			5,046
Carbon Monoxide Advice Project			6,375	6,375
Carers Advice on Benefits			11,559	11,559
Carers Income Maximisation			37,700	37,700
Citizens Advice (MaPS)			26,209	26,209
Citizens Advice Torbay			25,101	25,101
Covid Recovery Fund	15,034			15,034
Depreciation Fund	20,438			20,438
Devon Advice Services for
Working Ages Carers			28,975	28,975
Devon Community Foundation			10,235	10,235
Empower			7,925	7,925
Energy Advice Programme			6,000	6,000
Exeter &District Kidney Patients
Association		9,012		9,012
Exeter &District MS Society		21,875		21,875
FORCE Cancer Charity		33,782		33,782
Hazel Ball Memorial Fund	117			117
Heat Well forLess			601	601
Help to Claim			52,247	52,247
ITReplacement Fund	3,020			3,020
Total for 2022	43,655	366,878	228,052	638,585

		Unrestricted	funds	Restricted	Total
		Designated	General	funds	2021
		f.			f,
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

Independent examiner	Independent examiner	fees
Examination	ofthe	financial	statements
Total for 2022
Total for 2021

	'
Unrestricted
funds		Total
General		funds
2,820		2,820
2,820		2,820
2,820		2,820

2022	2021
20,438	20,440

The aggregate payroll costs were as follows:
	2022	2021
Staff costs during the year were:
Wages and salaries	409,263	387,213
Social security costs	33,046	31,198
Pension costs	12,362	11,598
	454,671	430,009

2022		2021
No		No
	22		20

11 Independent	examiner's	remuneration
Examination of	the financial	statements

13 Tangible fixed assets
	Leasehold	Furniture and
	improvements	equipment	Total
Cost
At 1 April 2021	103,911	68,302	172,213
At 31March 2022	103,911	68,302	172,213
Depreciation
At 1 April 2021	83,472	68,301	151,773
Charge for the year	20,438		20,438
At 31March 2022	103,910	68,301	172,211
Net book value
At 31March 2022		1	2
At 31March 2021	20,439	1	20,440

Shares in group undertakings	and participating	interests
Shares in group undertakings	and participating	interests
Cost
At 1 April 2021
At 31March 2022
Net book value
At 31March 2022
At 31March 2021

				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%	Dormant
Dix's Field,	Exeter,
EX1 1QA

15 Debtors
					2022	2021
Trade debtors					12,330	8,223
Prepayments					812	966
					13,142	9,189
16 Current asset investments
					2022	2021
Fixed term bonds					80,657	79,905
17 Cash and cash		equivalents
					2022	2021
Cash on hand					473	902
Cash at bank					218,275	285,885
					218,748	286,787
18 Creditors:	amounts		falling due within one year
					2022	2021
Trade creditors					2,973	6,828
Other taxation	and	social security			7,562	8,827
Pension scheme creditor					1,303	773
Accruals					5,972	5,431
Deferred income					11,499	48,238
					29,309	70,097
					2022	2021
Deferred income at 1 April 2021					48,238	65,832
Resources deferred		in the period			11,499	44,889
Amounts released &om previous				periods	48,238	62,483)
Deferred income at year			end		11,499	48,238

19 Analysis ofnet funds
	At 1April	Financing cash	At 31March
	2021	flows	2022
Cash at bank and in hand	286,787	(68,039)	218,748
Current asset investments	79,905	752	80,657
Net debt	366,692	67,287	299,405
	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 debt	305,316	61,376	366,692

				Balance atI	Incoming	Resources		Balance at31
				April 2021	resources f	expended f	Transfers f	March 2022
Unrestricted funds
Getteral
Unrestricted fimds				80,883	366,477	(366,879)	(3,583)	76,898
Designated
Capital Premises Fund				10,000		(5,046)	20,046	25,000
Hazel Ball Memorial	Fund			490		(116)		374
ITReplacement				18,480		(3,020)	3,540	19,000
New Premises Depreciation			Fund	20,440		(20,438)		2
Redundancy Fund				80,527			(6,637)	73,890
Advice for Life				2,587	400		(400)	2,587
Client Medical Support		Fund		90				90
Post Pandemic Recovery Fund				100,000		(15,034)	(12,966)	72,000
Operations management		budget		6,428				6,428
Innovation Fund				3,300				3,300
Volunteer fund				500				500
Sickness cover				2,500 245,342	~DD	~43,654	3,583	2,500 205,671
Total unrestricted funds				326225	366.677	~456.533)		282,569

	Notes to the Financ	ial Statements for the Yea	r Ended 31M	arch 2022
		Balance atI	Incoming	Resources		Balance at31
		April 2021	resources	expended	Transfers	March 2022
Restricted funds
Action for Children			10,500	(10,500)
Big Energy Saving Network	Fund		4,625	(4,625)
Carbon Monoxide Advice Project			6,375	(6,375)
Carers Advice on Benefits			11,559	(11,559)
Carers Income Maximisation			37,700	(37,700)
Citizens Advice (MaPS)			26/09	(26,209)
Citizens Advice Torbay			26+04	(25,101)		1,103
Devon Advice Services for	Working Age Carers		28,975	(28,975)
Devon Community Foundation			10,235	(10,235)
Empower			7,925	(7,925)
Energy Advice Programme Heat Well for Less Help to Claim			6,000 601 51,816	(6,000) (601) (52347)		~835
Total restricted funds			228,724	(228,052)		672
Total funds		326,225	595 691	~638585		283241

				Balance at 1	Incoming	Resources		Balance at31	Balance at31
				April 2020	resources	expended f	Transfers f	March f	2021
Unrestricted funds
General
Unrestricted funds				57,738	433,695	(323,082)	(87,468)	80,883
Designated
Capital Premises Fund				10,000		(1,878)	1,878		10,000
Hazel Ball Memorial	Fund			507		(17)			490
ITReplacement				17,516		(4,450)	5,414		18,480
New Premises Depreciation			Fund	40,880		(20,440)		20,440
Redundancy Fund				71,553			8,974	80,527
Core Service Fund				35,726			(35,726)
Advice for Life				2,387	200				2,587
Client Medical Support		Fund		90					90
Post Pandemic Recovery Fund							100,000	100,000
Operations management		budget					6,428		6,428
Innovation Fund				3,300					3,300
Volunteer fund							500		500
Sickness cover				2,500					2,500
				184,459	200	(26,785)	87,468	245,342
Total unrestricted funds				242,197	433,&95	(349,867)		326,225
				Page 35

	Notes to the Financ	ial Statements for the Yea	r Ended 31M	arch 2022
		Balance atI	Incoming	Resources		Balance at31
		April 2020 f	resources f	expended f	Transfers f	March 2021 f.
Restricted
Action for Children			10,900	(11,341)
BigEnergy Saving Network	Fund		5,000	(5,000)
Big Energy Saving Week			2,000	(2,000)
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		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)
National Lottery Community	Fund		16,328	(16,328)
Heat Well for Less			7,356	(7.356)
Healthwatch Devon			6,050	(6,050)
Help to Claim		(1,591)	50,060	(48,469)
Quids for Kids Social Prescribing			10,850 29/97	(10,850) ~29,2977
Total restricted funds		2,578	285,245	(287,823)
Total funds		244,773	719149	~4637,699		326,225

					Total funds at
		Unrestricted	funds	Restricted	31March
		General	Designated	funds	2022
Tangible	fixed assets				2
Fixed asset investments		1			1
Current	assets	96,069	205,669	10,809	312,547
Current	liabilities	(19,172)		(10,137)	29,309)
Total net assets		76,898	205,671	672	283,241
					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