2023-03-31-accounts - Exeter Citizens Advice Bureau

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Reference and Administrative Details	Reference and Administrative Details	1to2
Chair's Report
Trustees' Report		4to12
Statement ofTrustees'	Responsibilities	13
Independent Examiner's	Report	14
Statement ofFinancial	Activities	15
Statement ofFinancial	Activities (Prior Year)	16
Balance Sheet		17to 18
Statement ofCash Flows		19
Notes to the Financial	Statements	20 to 40

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

										Grand,	Grand,	Grand,
Client Issues .		FY 201'9 '	FY2020		FY2021		'FY2022		FY2023	Total
Benefits &tax credits		9,606	9,332			7,180		7,474	7,812		41,404
Other		2,455	2,319			1,133		1,196	645			7,748
Benefits Universal Credit		1,120	4,335			4,319		7,245	2,539		19,558
Debt		4,489	4,790			2,445		2,208	1,665		15,597
Housing		1,182	1,344			942		1,306	1,456			6,230
Employment		1,227	1,163			1,234		758	666			5,048
Utilities &communications		522	629			779		1,483	2,611			6,024
Relationships &family		960	832			693		641	592			3,718
Legal		434	435			267		384	357			1,877
Consumer goods &services		505	475			467		290	329			2,066
Financial services &capability		308	329			294		316	265			1,512
Travel &transport		226	214			199		189	189			1,017
Health &community care		365	299			311		250	209			1,434
Tax		187	218			129		123	187
Immigration & asylum		272	328			153		215	176			1,144
Charitable Support & Food Banks									516			516
GVA & Hate Crime		190	158			110		78	78			614
Education		84	51			41		40	54			270
.Grand Total		24,132	27,251	.	20,696		. 24,196		20,346;	116,621-
As can be seen from the figures above, the charity continues						to put the		majority	ofits resources			towards
welfare benefits and debt issues, with these catering for over almost							80%ofour current client					issues.
Given the uncertain economic climate for many ofour				clients amid			the	cost ofliving crisis, we expect					to
see continuing high levels of		money and debt enquiries		as household			finances remain challenging for						our
clients.
We already identify clients	who can use other national			free		debt providers as the volume ofenquiries							is not
manageable within our resources. However,			that does mean			that the	charity tends to retain			the		most
vulnerable clients or those with high support			needs. During			the year, our clients			presented	some 21.3m in
debts. Furthermore, we have		achieved some	f4.25m offinancial gains					for our clients.
We have assisted defendants		in court who are in danger		oflosing their				rented or mortgaged		home. This is a
high pressure situation, with		a limited period	oftime to get			the full	details from		the defendant,			discuss	the
situation with the landlord	or	lender, help to	get an agreement in place					and then	go into court		with the
defendant and speak on their		behalf. In complex cases		we occasionally				request	an adjournment,			so that the
defendant can be referred to a housing lawyer.

				Unrestricted	Restricted	Total
				funds	funds	2023
			Note
Income and Endowments		from:
Donations and legacies				278,551		278,551
Charitable activities				73,393	212,662	286,055
Investment income				1,824		1,824
Total Income				353,768	212,662	566,430
Expenditure on:
Charitable activities				(366,053)	(212,662)	(578,715)
Total Expenditure				(366,053)	(212,662)	(578,715)
Net expenditure				(12,285)		(12,285)
Transfers between	funds			672	(672)
Net movement in funds				(11,613)	(672)	(12,285)
Reconciliation offunds
Total funds brought	forward			282,569	672	283,241
Total funds carried	forward		21	270,956		270,956

				Unrestricted	Restricted	Total
				funds	funds	2022
			Note
Income and Endowments		froin:
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 (expenditure)/income				(43,656)	672	(42,984)
Net movement in funds				(43,656)	672	(42,984)
Reconciliation offunds
Total funds brought	forward			326,225		326,225
Total funds carried	forward		21	282,569	672	283,241

		Balance Sheet as at	31March 2023
				2023	2022
			Note
Fixed assets
Tangible assets			13
Investments			14
Current assets
Debtors			15	30,564	13,142
Investments			16	81,743	80,657
Cash at bank	and in hand		17	243,307	218,748
				355,614	312,547
Creditors: Amounts		falling due within one year	18	(84,661)	(29,309)
Net current	assets			270,953	283,238
Net assets				270,956	283,241
Funds ofthe	charity:
Restricted income funds
Restricted funds			21		672
Unrestricted	income	funds
Unrestricted	funds			270,956	282,569
Total funds			21	270,956	283,241

Stat	ement	ofCash Flows for the	Year Ended 3	1March 2023
				2023	2022
			Note
Cash flows from operating activities
Net cash expenditure				(12,285)	(42,984)
Adjustments to cash	flows from non-cash items
Depreciation					20,438
Investment income				1,824	1,084)
				(14,109)	(23,630)
Working capital adjustments
Increase in debtors			15	(17,422)	(3,953)
Increase/(decrease) in	creditors		18	27,778	(4,049)
Increase/(decrease) in	deferred	income		27,574	(36,739)
Net cash flows from operating		activities		23,821	(68,371)
Cash flows from investing activities
Interest receivable and	similar	income		1,824	1,084
Net increase/(decrease)	in cash	and cash equivalents		25,645	(67,287)
Cash and cash equivalents at 1		April		299,405	366,692
Cash and cash equivalents at 31March			20	325,050	299,405

3 Income f	rom	donations and legacies
			Unrestricted
			funds	Total	Total
			General	2023	2022
Donations and legacies;
Donations	f'rom	individuals	15,324	15,324	37,897
Grants, including		capital grants;
Government	grants		263,227	263,227	263,227
			278,551	278,551	301,124

			Unrestricted
			funds	Restricted	Total
			General	funds	2023
Action for Children				10,500	10,500
Arnold Clark			1,000		1,000
Big Energy Saving Network				875	875
CAB Project				14,759	14,759
Carbon Monoxide Advice Project				8,725	8,725
Carers Income Maximisation				37,700	37,700
Carers Income Maximisation	Partner	Payments		16,798	16,798
Centurion			9,839		9,839
Citizens Advice Torbay				31,975	31,975
Citizens Advice Torridge, North, Mid and West
Devon in partnership with Macmillan				28,611	28,611
COMF Fund			18,608		18,608
Devon Advice Services for Working		Age Carers		30,176	30,176
Empower				8,515	8,515
Energy Advice Programme				10,000	10,000
Exeter k, District Kidney Patients Association			9,192		9,192
Exeter City Council Ukraine	Support		14,976		14,976
Exeter &District MS Society			15,880		15,880
FORCE Cancer Charity			3,898		3,898
Macmillan				14,028	14,028
			73,393	212,662	286,055

		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
	Citizens Advice Torbay		26,204	26,204
	Citizens Advice (MaPS)		26,209	26,209
	Devon Advice Services for Working Age Carers		28,975	28,975
	Empower		7,925	7,925
	Devon Connnunity Foundation		10,235	10,235
	Energy Advice Programme		6,000	6,000
	Exeter &District Kidney Patients Association	9,012		9,012
	Carers Income Maximisation		37,700	37,700
	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
5	Investment income
			Unrestricted
			funds	Total
			General	funds
Interest receivable and similar income;
	Interest receivable on bank deposits		1,824	1,824
Total for 2023			1,824	1,824
Total for 2022			1,084	1,084

		Unrestricted	funds	Restricted	Total
		Designated	General	funds	2023
Core service fund			302,002		302,002
Action for Children				10,500	10,500
Arnold Clark			1,000		1,000
BigEnergy Saving Network				875	875
CAB Project				14,759	14,759
Capital Premises Fund		4,130			4,130
Carbon Monoxide Advice Project				8,725	8,725
Carers Income Maximisation				37,700	37,700
Carers Income Maximisation
Partner Payments				16,798	16,798
Centurion			9,839		9,839
Citizens Advice Torbay				31,975	31,975
Citizens Advice Torridge, North,
Mid and West Devon	in partnership
with Macmillan				28,611	28,611
Devon Advice Services for
Working Ages Carers				30,176	30,176
Energy Advice Programme				10,000	10,000
Exeter City Council Ukraine
Support			12,672		12,672
Exeter 2District Kidney Patients
Association			9,192		9,192
Exeter &District MS	Society		15,880		15,880
Empower				8,515	8,515
FORCE Cancer Charity			3,898		3,898
Hazel Ball Memorial	Fund	30			30
Innovation Fund		2,996			2,996
ITReplacement Fund		3,571			3,571
Macmillan				14,028	14,028
Sickness cover		843			843
Total for 2023		11,570	354,483	212,662	578,715

	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
Carers Advice on Benefits			11,559	11,559
Carbon Monoxide Advice Project			6,375	6,375
Carers Income Maximisation			37,700	37,700
Citizens Advice Torbay			25,101	25,101
Citizens Advice (MaPS)			26,209	26,209
Depreciation Fund	20,438			20,438
Devon Advice Services for
Working Ages Carers			28,975	28,975
Devon Community Foundation			10,235	10,235
Covid Recovery Fund	15,034			15,034
Energy Advice Programme			6,000	6,000
Exeter &District Kidney Patients
Association		9,012		9,012
Exeter &District MS Society		21,875		21,875
Empower			7,925	7,925
FORCE Cancer Charity-		33,782		33,782
Hazel Ball Memorial Fund	117			117
Heat Well for Less			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	Unrestricted
					funds		Total
					General		funds
Independent	examiner fees
Examination		ofthe financial		statements		2,820	2,820
Total for 2023						2,820	2,820
Total for 2022						2,820	2,820
8 Net incoming/outgoing			resources
Net outgoing		resources for the year include:
						2023	2022
Depreciation		offixed assets					20,438
9 Trustees		remuneration	and expenses
No trustees,	nor any persons			connected	with them, have received any remuneration	from the charity during		the
year.

		2023	2022
Staff costs during	the year were:
Wages and salaries		369,508	409,263
Social security costs		31,577	33,046
Pension costs		10,508	12,362
		411,593	454,671

2023		2022
No		No
	19		22

11 Independent	examiner's	remuneration
			2023	2022
Examination of	the financial	statements	2,820	2,820

13 Tangible fixed assets
	Leasehold	Furniture and
	improvements	equipment	Total
Cost
At I April 2022	103,911	68,302	172,213
At 31March 2023	103,911	68,302	172,213
Depreciation
At I April 2022	103,910	68,301	172,211
At 31March 2023	103,910	68,301	172,211
Net book value
At 31 March 2023
At 31March 2022

Subsidiary
undertakings	Total

				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
				2023	2022
Trade debtors				27,029	12,330
Prepayments				3,535	812
				30,564	13,142
16 Current asset investments
				2023	2022
Fixed term bonds				81,743	80,657
17 Cash and cash equivalents
				2023	2022
Cash on hand				1,222	473
Cash at bank				742,085	218,275
				243,307	218,748
18 Creditors: amounts	falling due within		one year
				2023	2022
Trade creditors				1,881	2,973
Other taxation and social security				8,246	7,562
Other creditors				27,281
Pension scheme creditor				1,254	1,303
Accruals				6,926	5,972
Deferred income				39,073	11,499
				84,661	29,309
				2023	2022
Deferred income at 1 April 2022				11,499	48,238
Resources deferred in the period				37,475	11,499
Amounts released from previous		periods		(9,901)	(48,238)
Deferred income at year	end			39,073	11,499

20 Analysis ofnet funds
	At 1April	Financing cash	At 31March
	2022	flows	2023
Cash at bank and in hand	218,748	24,559	243,307
Current asset investments	80,657	1,086	81,743
Net debt	299,405	25,645	325,050
	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

					Balance at 1	Incoming	Resources		Balance at31
					April 2022	resources	expended	Transfers	March 2023
Unrestricted funds
General
Unrestricted funds					76,898	353,768	(354,483)	(4,418)	71,765
Designated
Capital Premises Fund					25,000		(4,130)	(15,870)	5,000
Hazel Ball Memorial		Fund			374		(30)		344
ITReplacement					19,000		(3,571)	3,571	19,000
New Premises Depreciation				Fund	2				2
Redundancy Fund					73,890			5,550	79,440
Advice for Life					2,587				2,587
Client Medical Support			Fund		90				90
Post Pandemic Recovery			Fund		72,000			8,000	80,000
Operations management			budget		6,428				6,428
Innovation Fund					3,300		(2,996)	2,996	3,300
Volunteer fund					500				500
Sickness cover					2,500		(843)	843	2,500
					205,671		(11,570)	5,090	199,191
Total unrestricted	funds				282,569	353,768	(366,053)	672	270,956

	Notes to the Financ	ial Statements for the Yea	r Ended 31Ma	rch 2023
		Balance at 1	Incoming	Resources		Balance at31
		April 2022	resources	expended	Transfers	March 2023
Restricted funds
Action for Children			10,500	(10,500)
BigEnergy Saving Network	Fund		875	(875)
Carbon Monoxide Advice Project			8,725	(8,725)
Carers Income Maximisation			37,700	(37,700)
Carers Income Maximisation	Partner Payments		16,798	(16,798)
Carers Advice on Benefits			14,759	(14,759)
Devon Advice Services for	Working Age Carers		30,176	(30,176)
Devon Macmillan			28,611	(28,611)
Citizens Advice Torbay		1,103	31,975	(31,975)	(1,103)
Empower			8,515	(8,515)
Energy Advice Programme			10,000	(10,000)
Help to Claim		(431)			431
Macmillan			14,028	(14,028)
Total restricted funds		672	212,662	(212,662)	(672)
Total funds		283,241	566,430	(578,715)		270,956

					Balance at 1	Incoming	Resources		Balance at31
					April 2021	resources	expended	Transfers	March 2022
Unrestricted funds
General
Unrestricted funds					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				2,500
					245,342	400	(43,654)	3,583	205,671
Total unrestricted	funds				326,225	366,877	(410,533)		282,569
Restricted

	Notes to the Financ	ial Statements for the Yea	r Ended 31Ma	rch 2023
		Balance at 1	Incoming	Resources		Balance at31
		April 2021	resources	expended	Transfers	March 2022
Action for Children			10,500	(10,500)
BigEnergy Saving Network	Fund		4,625	(4,625)
Carbon Monoxide Advice Project			6,375	(6,375)
Carers Income Maximisation			37,700	(37,700)
Citizens Advice (MaPS)			26,209	(26,209)
Devon Community Foundation			10,235	(10,235)
Carers Advice on Benefits			11,559	(11,559)
Devon Advice Services for	Working Age Carers		28,975	(28,975)
Citizens Advice Torbay			26,204	(25,101)		1,103
Empower			7,925	(7,925)
Heat Well for Less			601	(601)
Energy Advice Programme			6,000	(6,000)
Help to Claim			51,816	(52,247)		(431)
Total restricted funds			228,724	(228,052)		672
Total funds		326,225	595,601	(638,585		283,241

					Total funds at
		Unrestricted	funds	Restricted	31March
		General	Designated	funds	2023
Tangible	fixed assets				2
Fixed asset investments		1			1
Current	assets	124,705	199,189	31,720	355,614
Current	liabilities	(52,941)		(31,720)	(84,661)
Total net assets		71,765	199,191		270,956	'
					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