2023-03-31-accounts - Citizens Advice Elmbridge (West)

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Contents		Page
Legal and Administrative	Information
Report ofthe Trustee Board		2 —9
Independent Examiners'	Report	10
Statement ofFinancial Activities
Balance Sheet		12-13
Statement ofCash Flows		14
Notes forming part ofthe
Financial Statements		15-24

			Restricted	Unrestricted	2023	2022
		Note	Funds	Funds	Total	Total
Income from:
Charitable activities			788,676	111,210	899,886	848,661
Donations & other			7,717	4,893	12,610	22,542
Investments			2,176	4,464	6,640	3.027
Total income			798,569	120,567	919,136	874,230
Expenditure on:
Charitable activities	3,	11& 12	774,049	88,806	862,855	780,584
Total expenditure			774,049	88,806	862,855	780,584
Net (expenditure)	Iincome	for the year	24,520	31,761	56,281	93,646
Transfers between	funds
Net movement in funds			24,520	31,761	56,281	93,646
Reconciliation offunds
Total funds brought 1 April 2022	fonvard	at 11& 12	89,067	196,543	285,610	191,964
Total funds carried forward		at
31March 2023			113,587	228,304	341,891	285,610

		Note	2023	2022
Cash flow from operating	activities	14	153,406	217,312
Cash flow from investing	activities
Purchase ofFixed Asset Additions
Interest received			6,640	3,027
Net cash flow from investing activities			6,640	3,027
Net Increase/(decrease)	in cash and cash equivalent		160,046	220,339
Cash and cash equivalents	at start ofperiod		680,791	460,452
Cash and cash equivalents	at end ofperiod		840,837	680,791
Cash and cash equivalents	consists of:
Cash at bank and in hand			840,837	680,791

Income from charitable activities
		2023	2022
Restricted
Domestic Abuse Service		558,035	481,730
Youth Citizen Advice		85,000	87,750
Debt &Benefit Casework Service		65,000	22,000
Money & Pensions Advice Service Trainer Project ITComms Project Universal Credit Help to Claim Community Outreach Older Peoples Welfare Advisory Service Delegated Fund from Walton Charity Surrey Hardship/Crisis fund Language Line Fund Delegated Fund from Weybridge Charity Walsingham Care Hardship		46 30,154 2,130 30,405 8,360 5,593 2,861 691 352 50	40,054 35,500 20,586 19,406 11,054 8,240 8,137 1,879 654 460
		788,677	737,451
Unrestricted
Elmbridge Borough Council: Core Grant		111,210	111,210
		899,886	848,661
Expenditure on charitable activities	Direct	Support 2023	2022
	Costs	Costs Total	Total
Advice work	666,758	191,396 858,155	775,642
Governance		4,700 4,700	4,942
	666,758	196,096 862,855	780,584

4	Allocation ofsuppo	rt costs
				2023	2022
				Total	Total
	Staffcosts			112,028	102,617
	Office costs			24,600	22,016
	ITcosts			15,145	15,822
	Premises costs			28,328	1,100
	Depreciation			2,130	2,130
	Citizens Advice costs			7,724	6,476
	Accounts examination			2100	3,250
	Management and administration			4,753	3,826
	Pension liability movement			(712)	(7,679)
				196,096	149,558
5a	Employee numbers	and cost		2023	2022
				No.	No.
	Average number of	persons employed
	Staff			27	27
	No employee earned in excess off60,000per		annum.
	Employees' costs during the year amounted		toi	2023	2022
	Wages and salaries			641,901	595,881
	Social security costs			52,701	44,792
	Pension costs			32,630	29,150
				727,232	669,823

	Cost
	At 1 April 2022	22,886
	Additions
	Disposals
	At 31March 2023	~22 886
	Depreciation
	At 1 April 2022 Charge for period	17,738 2,130
	Eliminated on disposal
	At 31March 2023	~19 868
	Net book value
	At 31March 2022	5,148
	At 31March 2023	3,018
8	Debtors	2023	2022
	Debtors	36,884	13,398
	Prepayments and accrued income	11 673	13434
		48 557	26,832
	Creditors: amounts falling due within one year	2023	2022
	Taxation and social security costs	20,699	13,609
	Deferred income (see below) Accruals and other creditors	487,439 41 133	379,295 32,294
		~492 1	42 19
	Deferred income
	Ministry ofJustice Surrey County Council Walton Charity National Lottery Community Foundation for Surrey Lloyds Bank Foundation Lloyds Bank Foundation —Covid The Henry Smith Charity Weybridge Charity OPCC and Surrey Police PA Housing Elmbridge Borough Council Arnold Clark	153,614 77,571 42,737 20,826 5,518 2,135 9,158 39,226 44,838	117,818 74,736 39,956 39,854 32,147 18,270 2,154 15,000 14,015 10,500 10,000 2,095 2,000
	Lund Charity		7.50
	National Citizens Advice	15,500
	Walsingham Care Postcode Society Spelthome Council Epsom & Ewell Council Charities Trust	2,450 25,000 23,433 23,433 1,000
	Groundworks	1 000
		487439	379293

Provisions for liabilities	2023	2022
Pension fund liability
At I April 2022	1,963	9,642
Movement through Statement ofFinancial Activities	~712	~7,679
At 31March 2023	1,251	1,963

Financial Activities. (See Restricted Funds	note	16for f	urther detail of	the Growth Pl	an).
			Balance at	Incoming	Resources	Balance at
						31March
			1April 2022	Resources	Expended	2023
Domestic Abuse Service			83,535	567,426	(539,009)	111,952
ITComms Project				2,130	(2,130)
Walsingham Care				50	(50)
Debt and Benefits Casework Services				65,000	(65,000)
Money &Pensions Advice	Services			46	(46)
Trainer Project			2,510	30,154	(32,664)
Community Outreach			1,019	30,906	(31,925)
Older Peoples Welfare Advisory		Service		8,360	(8,360)
Young Citizens Advice			368	85,000	(85,368)
Surrey Council Household	Fund			2,861	(2,861)
Delegated Fund from Walton Charity			664	5,593	(5,593)	664
Language Line Fund				691	(691)
Delegated Fund from Weybridge
Charity				352	(352)
Client Bankruptcy Costs Fund			971			971
			89,067	798,569	774,049	113,587

nalysis ofnet assets between	funds
	Restricted	General
	Funds	Fund	Total
	K
Net current assets	113,587	229,555	343,142
Pension liability		(1,251)	(1,251)
	113,587	228,304	341,891

Reconciliation ofnet i	ncome	to net cash flow	from operating ac	tivities
			2023	2022
Net income for the year			56,281	93,646
Interest receivable Depreciation oftangible	fixed	assets	(6,640) 2,130	(3,027) 2,130
Movement in multi-employer		benefit liability
(Increase) / Decrease in Increase / (Decrease) in	debtors creditors		(21,725) 123,360	(8,774) 133,337
Net cash flow from operating		activities	153,406	217,312

Present values of provision
Reconciliation ofopening and closing provisions		2023	2022
Provision at start of period Unwinding ofthe discount factor Deficit contributions Remeasurements —impact ofany Remeasurements —amendments	(interest expense) change in assumptions to the contribution schedule	1,963 36 (715) (33)	9,642 56 (2,440) (45) (5,250)
Provisionatendofperiod		1,251	1,963

Income and expenditure	Income and expenditure	impact		2023	2022
Interest expense				36	56
Remeasurements —impact ofany change in assumptions Remeasurements —amendments to the contribution schedule Contributions paid in respect offuture service				(33)	(45) (5,250)
Costs recognised	in income	and expenditure	account
Assumptions				2023	2022
Rate ofdiscount				5.52%	2.35%