2022-03-31-accounts - Derbyshire Districts Citizens Advice Bureau

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

							Pages
Trustees' annual report (incorporating the				director's	report)		1 to 13
Independent	auditor's	report to	the members				14to 17
Statement of	financial	activities	(including	income and expenditure		account)	18
Statement of	financial	position					19
Statement of	cash flows						20
Notes to the financial		statements					21 to 32
The following	pages	do not form part ofthe financial statements
Detailed statement of		financial	activities				34to 36

Reference	Reference	and administrative	and administrative	and administrative	details
Registered		charity	name		Derbyshire Districts		Citizens Advice Bureau
Charity	registration		number		1094369
Company		registration		number	04429840
Principal	office				Town Hall
					Bank Road
					Matlock
					DE4 3NN
Registered		office			26 Spring Gardens
					Buxton
					Derbys hire
					SK176DE
The trustees					R Allen				(Resigned 24 November 2021)
					J Barker				(Resigned 22 June 2021)
					D Bown				(Resigned 24 November 2021)
					Susan Campbell
					Anthony Mcllveen
					Elaine Michel
					A Powell				(Resigned 24 November 2021)
					Linda Syson-Nibbs
					Terri Jones
					Nigel Smith
					Elizabeth Evans
					Dorcas Bunton
					Claire Cadogan
					Benjamin Green
					Sally Maclntyre
Chief officer					Chloe Doxey
Senior operations			managers		Melanic Mallinson,		Robert Southwell, Jo Taylor
Company		secretary			Chloe Doxey
Auditor					MCABA Limited	t/a	Mitchells
					Chartered Accountants			8 Statutory	Auditor
					91-97Saltergate
					Chesterfield
					Derbyshire
					S40 1LA
Bankers					HSBC Bank Plc
					Market Place
					Chesterfield
					Derbyshire
					840 1TN

unbudgeted	but necessary expenditure and seed co	but necessary expenditure and seed co	rn investmen	t in new projects
The level	of unrestricted reserves at the balance		sheet date	is 2738,362. Applying	the	policy, the
position as	at 31 March 2022 is	as follows:
Personnel	costs in the event of	closure		E207,591
Contractual	liabilities and associated costs in the event
of ion -term underfundin /short		term continuation		59,422
Balance for future investment/a		lication		F471,349

					2022		2021
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note
Income and endowments
Donations and legacies			5	1,770		1,770	1,448
Charitable activities			6	1,221,757	1,231,827	2,453,584	2,250,207
Other trading activities			7	10,882		10,882	9,205
Investment income			8	318		318	880
Total income				1,234,727	1,231,827	2,466,554	2,261,740
Expenditure
Expenditure on charitable		activities	9	(943,206)	(1,245,061)	(2,188,267)	(2,132,766)
Total expenditure				(943,206)	(1,245,061)	(2,188,267)	(2,132,766)
Net income				291,521	(13,234)	278,287	128,974
Transfers between	funds			(13,234)	13,234
Net movement in funds				278,287		278,287	128,974
Reconciliation offunds
Total funds brought	forward			460,075		460,075	331,101
Total funds carried	forward			738,362		738,362	460,075

					2022		2021
				Note			E
Fixed assets
Tangible fixed assets				15		61,827	39,423
Current assets
Debtors				16	79,578		49,072
Cash at bank and	in	hand			801,122		561,529
					880,700		610,601
Creditors: amounts		falling	due within one year	17	(204,165)		(189,949)
Net current assets						676,535	420,652
Total assets less	current		liabilities			738,362	460,075
Net assets						738,362	460,075
Funds ofthe charity
Unrestricted funds						738,362	460,075
Total charity funds				20		738,362	460,075

		Year en	ded 31 March 20	22
				2022 f	2021 E
Cash flows from operating		activities
Net income				278,287	128,974
Adjustments for:
Depreciation oftangible fixed assets				40,770	19,712
Dividends, interest and rents		from investments		(318)	(880)
Interest payable	and similar	charges		410	482
Changesin:
Trade and other	debtors			(2,679)	(12,784)
Trade and other	creditors			(13,611)	115,970
Cash generated	from operations			302,859	251,474
Interest paid				(410)	(482)
Net cash from operating activities				302,449	250,992
Cash flows from investing		activities
Dividends, interest and rents		from investments		318	880
Purchase oftangible assets				(63,174)	(59,135)
Net cash used in	investing activities			(62,856)	(58,255)
Net increase in	cash and cash equivalents			239,593	192,737
Cash and cash	equivalents	at beginning	ofyear	561,529	368,792
Cash and cash	equivalents	at end ofyear		801,122	561,529

Donations and legacies
	Unrestricted	Total	Funds	Unrestricted	Total	Funds
	Funds		2022	Funds		2021
Donations
Donations	1,770		1,770	1,146		1,146
Fundraising				302		302
	1,770		1,770	1,448		1,448

Charitable activities
					2022	2021
					E
Restricted funds
Pension Wise					649,315	689,229
Money Advice Services /Leicester			Money	Advice	195,406	205,299
Big Energy Saving Network					40,487	21,875
Chinley Outreach Session					1,000	1,000
Building Better Opportunities					89,742	87,817
Feeding Britain Lottery						9,167
Citizens Advice - Help to claim					133,995	169,932
Big Energy Saving Week						2,000
Amber Valley Digital Inclusion						4,409
Digital 8 Financial Capability		Support		- Derbyshire
Dales						4,000
Digital and Older Peoples Champion						1,017
Energy Advice Programme					6,000	20,905
Advice in the Community						7,920
Big Kirkhallam					8,656	9,084
Bare Necessities Glossopdale		Food Bank			5,000	833
Amber Valley Digital Assistance						6,000
Western Power Community	Fund					5,000
Softphones					4,312	6,755
Western Power COVID-19						13,870
National Energy Action						500
Amber Valley Health Partnership					10,000	10,000
Virtual Adviser Service						32,000
BEISremote working						3,300
Severn Trent Community Fund					10,000
Derbyshire Community Health Services					71,614
Foodbanks Advisory					6,300
					1,231,827	1,311,912

Charitable activities (continued)
		2022	2021
		E	E
Unrestricted funds
Derbyshire Dales District Council		33,500	33,500
Belper Town Council		10,317	10,115
High Peak Borough Council		75,000	75,000
Erewash Borough Council		59,592	59,592
Derbyshire Dales District Council		23,285	23,285
Derbyshire County Council		195,910	105,950
Derbyshire County Council (was PCT)		450,834	450,834
Amber Valley Borough Council		102,440	102,440
Ripley Town Council		8,550	8,466
Western Power - Power Up GP	Project	184,471	15,458
Western Power - Power Up Smart		14,200	53,655
DCC Containment Fund		63,658
Total income from charitable	activities	1,221,757	938,295
Total income from charitable	activities	2,453,584	2,250,207

Other	trading activities
		Unrestricted	Restricted	Total	Funds
		Funds	Funds		2022
		E	E
Other	income	10,882			10,882
		Unrestricted	Restricted	Total	Funds
		Funds	Funds		2021
		E			F
Other	income	1,698	7,507		9,205

							Unrestricted	Total Funds	Unrestricted	Total Funds
							Funds	2022	Funds	2021
							F	E	F
	Short term deposits						318	318	880	880
9.	Expenditure			on charitable		activities	by fund type
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2022
									F
	Advice Service							813,709	1,132,327	1,946,036
	Support	costs		(Note 10)				129,497	112,734	242,231
								943,206	1,245,061	2,188,267
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2021
										E
	Advice Service							714,920	1,186,595	1,901,515
	Support	costs		(Note 10)				129,651	101,690	231,251
								844,481	1,288,285	2,132,766
10.	Analysis	of	support costs
								Advice
								services	Total 2022	Total 2021
										E
	Premises							75,038	75,038	83,510
	Communications				and IT			147,238	147,238	124,326
	General	office						9,957	9,957	13,285
	Governance		costs					9,998	9,998	10,130
								242,231	242,231	231,251

				2022	2021
				E
Depreciation	oftangible	fixed assets		40,770	19,712
Fees payable	for the audit ofthe financial		statements	7,980	7,580

Staff cos	ts
The total	staff costs and	employee	benefits for the reporting	period are analysed as	follows:
				2022	2021
				F	F
Wages and salaries				1,350,066	1,292,271
Social security costs				101,869	95,596
Employer	contributions	to pension	plans	81,291	70,880
				1,533,226	1,458,747

Tangible fixed assets
	Leasehold	Office
	Improvements	Equipment	Total
	F
Cost
At 1 April 2021	3,889	59,135	63,024
Additions		63,174	63,174
At 31 March 2022	3,889	122,309	126,198
Depreciation
At 1 April 2021	3,889	19,712	23,601
Charge for the year		40,770	40,770
At 31 March 2022	3,889	60,482	64,371
Carrying amount
At 31 March 2022		61,827	61,827
At 31 March 2021		39,423	39,423

Debtors		Year ended 31 March 202	2
			2022	2021
			E
Prepayments	and accrued income		63,808	34,574
Other debtors			15,770	14,498
			79,578	49,072
Creditors: amounts		falling due within one year
			2022	2021
Deferred income			39,366	59,709
Social security	and	other taxes	36,594	22,932
Grants repayable			40,923	23,065
Other creditors	and	accruals	87,282	84,243
			204,165	189,949

Deferred	income
			2022	2021
				F
At 1 April	2021		59,709	22,996
Amount	released	to income	(59,709)	(22,996)
Amount	deferred	in year	39,366	59,709
At 31 March 2022			39,366	59,709

Unrestri	cted funds
		At 1				At 31
		April 2021	Income	Expenditure	Transfers	March 2022
						E
General	funds	460,075	1,234,727	(943,206)	(13,234)	738,362
		At 1				At 31
		April 2020	Income	Expenditure	Transfers	March 2021
					F
General	funds	331,101	942,321	(844,481)	31,134	460,075

		At 1				At 31
		April 2021	Income	Expenditure	Transfers	March 2022
			E		E	F
Pension Wise			649,315	(648,692)	(623)
Other restricted	funds		582,512	(596,369)	13,857
			1,231,827	(1,245,061)	13,234
		At 1				At 31
		April 2020	Income	Expenditure	Transfers	March 2021
		F			E	E
Pension Wise			689,229	(689,545)	316
Other restricted	funds		630,190	(598,740)	(31,450)
			1,319,419	(1,288,285)	(31,134)

21.	Analysis	of net a	ss	ets between funds
						Unrestricted	Total Funds
						Funds	2022
	Tangible	fixed assets				61,827	61,827
	Current	assets				880,700	880,700
	Creditors less than		1	year		(204,165)	(204,165)
	Net assets					738,362	738,362
						Unrestricted	Total Funds
						Funds	2021
							E
	Tangible	fixed assets				39,423	39,423
	Current	assets				610,601	610,601
	Creditors	less than	1	year		(189,949)	(189,949)
	Net assets					460,075	460,075
22.	Analysis	ofchanges		in net debt
					At 1		At 31
					Apr 2021	Cash flows	Mar 2022
	Cash at	bank and	in	hand	561,529	239,593	801,122

The total f	utur	e minimum lease payments under non-cancell	able operating leases are	as follows:
			2022	2021
Not later than		1 year	16,474	20,140
Later than	1 year and not later than 5 years		14,108	21,482
			30,582	41,622

			Year ended	31 March 2022
					2022	2021
Income and endowments
Donations and legacies
Donations					1,770	1,146
Fundraising						302
					1,770	1,448
Charitable activities
Pension Wise					649,315	689,229
Money Advice Services /Leicester			Money Advice		195,406	205,299
Derbyshire Dales District Council (Debt Project)					33,500	33,500
Belper Town Council					10,317	10,115
High Peak Borough Council					75,000	75,000
Erewash Borough Council					59,592	59,592
Derbyshire Dales District Council					23,285	23,285
Derbyshire County Council					195,910	105,950
Derbyshire County Council	(was PCT)				450,834	450,834
Amber Valley Borough Council					102,440	102,440
Bare Necessities Glossopdale		Food Bank			5,000	833
Big Energy Saving Network					40,487	21,875
Chinley Outreach Session					1,000	1,000
Building Better Opportunities					89,742	87,817
Ripley Town Council					8,550	8,466
Feeding Britain Lottery						9,167
Citizens Advice - Help to claim					133,995	169,932
Big Energy Saving Week						2,000
Amber Valley Digital Inclusion						4,409
Digital 8 Financial Capability		Support - Derbyshire		Dales		4,000
Digital and Older Peoples Champion						1,017
Western Power - Power Up	GP Project				184,471	15,458
Western Power - Power Up		Smart			14,200	53,655
Energy Advice Programme					6,000	20,905
Advice in the Community						7,920
Big Kirkhallam					8,656	9,084
Amber Valley Digital Assistance						6,000
Western Power Community	Fund					5,000

			2022	2021
			E	F
Brought forward			2,287,700	2,183,782
Softphones			4,312	6,755
Western Power COVID-19				13,870
National Energy Action				500
Amber Valley Health	Partnership		10,000	10,000
Virtual Adviser Service				32,000
BEISremote working				3,300
Severn Trent Community		Fund	10,000
DCC Containment Fund			63,658
Derbyshire Community		Health Services	71,614
Foodbanks Advisory			6,300
			2,453,584	2,250,207
Other trading activities
Other income			10,882	9,205
Investment income
Short term deposits			318	880
Total income			2,466,554	2,261,740

				2022	2021
					F
Expenditure
Expenditure on charitable			activities
Wages and salaries				(1,350,066)	(1,292,271)
Employer" s NIC				(101,869)	(95,596)
Pension costs				(81,291)	(70,880)
Rent				(59,517)	(68, 'I 70)
Light and heat				(5,598)	(5,274)
Repairs and maintenance				(71,364)	(78,306)
Insurance				(4,695)	(4,493)
Motor vehicle expenses				(24,483)	(17,606)
Other motor/travel	costs			(7,216)	(352)
Legal and professional		fees		(14,497)	(15,183)
Telephone				(34,088)	(25,645)
Other office costs				(6,659)	(9,004)
Depreciation				(40,770)	(19,712)
Other interest payable		and	similar charges	(410)	(482)
Advertising and PR costs				(1,016)	(664)
Information system costs and subscriptions				(24,337)	(15,352)
Cleaning				(5,228)	(5,573)
Cost of meetings	and conferences			(5,547)	(4,406)
Disbursements and sundries				(7,936)	(4,281)
Funding allocated	to other bureaux			(341,680)	(399,516)
				(2,188,267)	(2,132,766)
Total expenditure				(2,188,267)	(2,132,766)
Net income				278,287	128,974