2021-03-31-accounts - North And West Gloucestershire Citizens Advice

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CONTENTS				Page
Trustees' report				2 —8
Independent	Examiner's		report
Statement of	financial	activities		10
Balance sheet				11-12
Statement of	cashflow			13
Notes to the financial statements				14-24

				Unrestricted	Restricted	Total funds	Total funds
				Funds	Funds	2021	2020
			Note	E	f	f	f
Income from:
Charitable activities:
Grants, donations	and legacies			863,774	48,385	912,159	682,972
Fees receivable							18,286
Reimbursement ofexpenses							383
Income from other	trading	activities:
Investment income							134
Total income				863,774	48,385	912,159	701,775
Expenditure on:
Charitable activities:				794,573	30,171	824,744	698,770
Total expenditure				794,573	30,171	824,744	698,770
Net (expenditure)/income		and net
movement in funds	for the	year		69,201	18,214	87,415	3,005
Transfers				22,964	(22,964)
Net movement in funds for the year				92,165	(4,750)	87,415	3,005
Reconciliation offunds:
Tota I funds brought	forward			157,714	5,500	163,214	160,209
Total funds carried	forward			249,879	750	250,629	163,214

BALANCE SHEET AT31MARCH 2021
			2021	2020
		Notes	f	f
FIXED ASSETS
Tangible assets			99,476	94,990
CURRENT ASSETS
Debtors			111,461	84,751
Cash at bank and in hand			115,799	59,190
			227,260	143,941
CREDITORS: Amounts	falling due within one year		(66,680)	(75,717)
NET CURRENT ASSETS			160,580	68,224
TOTAL ASSETS LESS CURRENT LIABILITIES			260,056	163,214
PROVISIONS FOR LIABILITIES			(9,427)
NET ASSETS			250,629	163,214
THE FUNDS OF THE CHARITY:
Restricted funds			750	5,500
Unrestricted:
General			249,879	157,714
			250,629	163,214

		Notes	2021	2020
			E	f
Reconciliation ofnet movement in funds to
net cash flow from operating activities
Net movement in funds			87,415	3,005
Add back depreciation	charge		18,478	6,992
Less interest received				(134)
Decrease/(increase) in	trade debtors		6,264	(25,631)
Decrease/(increase) in	other debtors		(32,974)	41,583
Increase/(decrease) in trade creditors			(18,121)	(18,016)
Increase/(decrease) in	other creditors		18,511	9,095
Net cash used in operating activities			79,574	16,894
Cash flows from investing activities
Purchase oftangible fixed assets			(22,964)	(18,857)
Interest received				134
Cash provided by/(used	in) investing	activities	(22,964)	(18,723)
Increase/(decrease) in	cash 8 cash equivalents		56,609	(1,829)
Cash &.cash equivalents	at the beginning
ofthe year			59,190	61,019
Total cash &cash equivalents at the		end
ofthe year		15	115,799	59,190

		Unrestricted	Restricted	Total funds
		Funds	Funds	2020
		f	f	f
Income from:
Charitable activities:
Grants and donations		682,972		682,972
Fees receivable		18,286		18,286
Reimbursement ofexpenses		383		383
Donation from Gloucester	and District
Citizens Advice Bureau upon merger
Income from other trading	activities:
Investment income		134		134
Total income		701,775		701,775
Expenditure on:
Charitable activities:		696,520	2,250	698,770
Tota I expenditure		696,520	2,250	698,770
Net (expenditure)/income	and net
movement in funds for the	year	5,255	(2,250)	3,005
Transfers
Net movement in funds forthe year		5,255	(2,250)	3,005
Reconciliation offunds:
Total funds brought forward		152,459	7,750	160,209
Total funds carried forward		157,714	5,500	163,214

			Unrestricted	Restricted	Total	Total
			Funds	Funds	2021	2020
			f	f	f	f
Forest of Dean District Council			70,000		70,000	70,000
Gloucestershire County	Council		50,000		50,000	52,984
Gloucester City Council			31,000		31,000	31,000
Tewkesbury Borough Council			53,620		53,620	53,620
Town and Parish Councils			8,797		8,797	13,796
GLOMAS			3,330		3,330	14,820
MacMillan Cancer Support			46,762		46,762	52,289
Energy Advice Project			18,000		18,000	23,305
The Big Energy Saving Network			19,500		19,500	16,000
Energy Emergency Fund			29,520		29,520
Florence Shute Millennium		Trust				3,000
Help to Claim			147,795		147,795	152,688
National Lottery				24,655	24,655	9,664
Good Things Foundation			23,270		23,270	7,625
Smart Meters						13,920
Healthy Homes			134,270		134,270	92,408
MAPSDAP			108,611		108,611	59,315
EU Settlement Grant			42,557		42,557
Innovation Grant			9,895		9,895
FOD/GCF Resilience Fund			12,004		12,004
ITUpgrade/Equipment	Fund			23,730	23,730
Legacies			50,000		50,000
Other			4,843		4,843	17,647
			863,774	48,385	912,159	682,972

		Grants, donations	Grants, donations	Fees	Total	Total
			~aad ie acies	receivable	2021	2020
			f		f	f
	General advice		254,979		254,979	100,246
	Benefits advice		201,149		201,149	208,038
	Money and debt advice		165,295		165,295	132,485
	Health sector advice		202,374		202,374	166,837
	Energy advice		88,362		88,362	75,366
	Other activities					18,286
	Charitable activities		912,159		912,159	701,258
4.	TOTAL EXPENDITURE
	Analysis ofexpenditure	on charitable	activities
			Unrestricted	Restricted	Total	Total
			Funds	Funds	2021	2020
			f	f	f	f
	General advice		219,238	7,545	226,783	185,808
	Benefits advice		145,708	4,490	150,198	155,223
	Money and debt advice		187,431	5,776	193,207	175,253
	Health sector advice		197,105	6,074	203,179	160,333
	Energy advice		45,091	6,286	51,377	22,153
	Charitable activities		794,573	30,171	824,744	698,770

			Other
		Staff	direct	Support	Total	Total
		costs	costs	costs	2021	2020
		f	f	f	f	f
General advice		179,103	40,445	7,235	226,783	185,808
Benefits advice		119,327	26,051	4,820	150,198	155,223
Money and debt advice		153,496	33,510	6,201	193,207	175,253
Health sector advice		161,419	35,239	6,521	203,179	160,333
Energy advice		16,149	34,576	652	51,377	22,153
Charitable activities		629,494	169,821	25,429	824,744	698,770
Other Direct Costs:				2021	2020
				f	f
Charitable activities				32,394	2,250
Other staff and volunteer	costs			4,386	36,023
Office costs				55,841	48,270
Premises costs				77,200	73,664
				169,821	160,207
Support Costs:				2021 f	2020 f
Governance costs				16,001	8,899
Provision for harmonisation	costs			9,428
				25,429	8,899

Staff costs	were as follows:	2021	2020
		f	f
Wages and salaries		562,504	474,169
Social security costs		37,663	31,673
Employer	pension contributions	29,326	23,820
		629,494	529,662

7.	TANGIBLE ASSETS
			Leasehold	Computer	Office
		Improvements f		Equipment f	Equipment E	Tota I E
	COST
	At 1April 2020		69,522	26,362	21,440	117,324
	Additions			22,964		22,964
	Disposals
	At 31MARCH 2021		69,522	49,325	21,440	140,287
	DEPRECIATION
	At 1April 2020		9,849	5,306	7,179	22,334
	Charge for year		6,952	7,237	4,288	18,478
	Eliminated on disposal
	At31MARCH 2021		16,801	12,543	11,467	40,812
	NET BOOK VALUE
	At 31MARCH 2021		52,721	36,781	9,973	99,476
	At 31March 2020		59,673	21,055	14,261	94,990
8.	DEBTORS				2021	2020
					E	f
	Trade debtors				25,251	31,515
	Prepayments and accrued income				86,210	51,450
	Other debtors					1,786
					111,461	84,751
9.	CREDITORS				2021	2020
					E	f
	Amounts falling due within one		year:
	Trade creditors				22,498	40,619
	PAYE & NIC				10,767	8,788
	Accruals and deferred	income			16,240	25,681
	Other creditors				17,173	629
					66,679	75,717