2022-03-31-accounts - Brighton And Hove 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.

INCOME AND KNDQ%MKNTS FROM
Donations and legacies
Charitable activities
Advice	331,666
Other trading activities
Investment mcome				125
		457,771		730,476
KXPKNINTURK ON
Charitable activities
Advice	344,238	467,934	812,172
NKT INCOME/(EXPKNDlTURE)	(1,473)	(10,163)	(11,636)
Other recognised gains/(losses)
Actuarial gains on dered beneGt schemes	243,000			30,000
Net movement in funds RKCONCILMTION OFF~	241,527	(10,163)	231,364	21,183
Total funds brought forvrard				403,304
TQTAI~SCARRIK9 FOR%ARD	648,133		655,851


Cash flovvs from operating	activities
Cash generated &oru operations			96,710
Net cash provided by operating activities			96,710
Cash Aovvs from invesfing	activities
Interest received
Net cash provided by investing activities
Change iu cash and cash equivalents		in
the reportiug period Cash and cash equivalents	at the		96,/55
beginning offhe reporting	period		3'14,791
Cash and cash equivalents	af the eud	of
the reporting period

Refexpenditnre for' the reporting Financial Aefivitiesj Adjustmenfs for:	Refexpenditnre for' the reporting Financial Aefivitiesj Adjustmenfs for:	period )asper the Statetnenf of	(8,817)
Interest received Pmrease)/decrease Increase in creditors Difference between	in debtors pension charge	and cash contributions	(125) 7,857 216 3,000
Net cash provided	by operations

2,	DONATIONS ANIl LEGACI	E		S
						2022	2021
	Donations					880	7,207
	Rmploytnent a11owance					4,000	4,000
	Miscellaneous income					2,950
						7,830	11,207
3.	OTHER TRADING ACTIVITIES
						2022
	Fundraising events					3,224
4.	INVESTMKNT INCOME
	Deposit account interest
5,	INCOME FROM CHAMTABLK				ACTIVITIKS
						2022
		Activity
		Advice				789,437
	In addition the following amounts			have been deferred to2022t23;
						2022
	Brighton and Hove Ctty Council		—Dtgttal Innovatton			45,000
	Brighton and Hove City Council		-RUSS Imrmgration			41,022
	Money Advice Service					2,500
	Grants received, included in the	above, are as follows:
						2022	2021
	Money Advice Service					103,838	79,479
	Macmillan					52,391	46,866
	Citizens Advice Bureau - FLOWS						10,000
	Brighton and Hove City Council		-	Moneyworks		200,000	203,520
	Brighton and Hove City Council		-	Advice Matters		257,771	257,771
	Citizens Advice Bureau - BEIS						3,310
	Brighton and Hove Citizens Bureau -				Warmth for %'ellbeing	67,680	20,000
	Citizens Advice Bureau - Help to		Claim			81,253	79,507
	Cardinal Management					19,954	18,691
	Citizens Advice Bureau - Department				ofWork and Pensions	6,550
							719,144

		Direct	Support
		Costs (see	costs (see
		note 7)	note 8)	Totals
		807,818	4,354	812,172
			2022	2021
Salary costs StaFcosts Office costs Premises costs Partners			367,550 4,791 42,302 85,079 308,096	331,'776 14,471 54,857 50,730 284,309
				736,143
			Governance
		Fntance	costs
		(4,000)	8,354
Support costs, melnded	in the above, are as follows:
				2021
				Total
				acttvlties
Interest payable and similar charges Independent examiners fee Accountancy				(4,000) 1,750 5,400
				3,150

	2022	2021
Salaries and %'ages Social Security Costs Pension Costs FRS17Pension Scheme Adjustment	327,307 27/09 30,$23 10,000	273,035 22,893 29,689 3,000

COMI?A	RATIVES FOR THK STATKMKNT OFFI	NANCIAL ACTIVlTIKS
		Unrestricted	Restricted
		funds	funds
INCOME	AND KNIIGWMKNTS FROM
Donations	and legacies			11,207
Charitable	activities
Advice
Investment	income	125
Total
EXPENDITURE QX
Charitable	activities
Advice NKT INCOME/(KXI*KNINTURE)		2%~,282 23.557	517,011 (32,374)	739,293 (8,817)
Transfers	be@veen funds		31,973
Other recognised gains/(lasses)
Actuarial gains on defmed bene6t schemes
Net movement in funds
RECONCILIATION OF~S
Total funds	brought fonvard	385,021	18,283	403,304

				Computer
				equipment
	COST
	At 1 April 2021 and 31March 2022			31,882	36,427
	DEPRECIATION
	At 1 April 2021 and 31March 2022		4,545	31,882
	NET BOOK	VALUE
	At 31March	2022
	At 31March	2021
13.	DEBTORS.'	AMOUNTS FALLING DUK %1THIN QNK YEAR
				2022	2021
	Trade debtors			19,447	12,124
	Pre payments			7,197	7,196
I4.	CREDITORS: AMOUNTS FALLING DUK %ITIIIN ONE YEAR
				2022	2021
	Trade creditors			110,411	95,469
	Accruals			10,406	5 155
	Deferred mcorne			88,522
IS.	MQVKMKNT IN FUNDS
				Net
				movement
				m funds
	Unrestricted	funds
	General fund		403,606	241,526
	Designated Pund -ITBqipment		3,000
	Restricted funds
	Brighton and	Hove City Counci1-
	Moneyworks		14,571	(9,328)	5,243
	Citizens Advice Bureau - BEIS		3,310	(834)	2,476
			17,881	(10,162)	7,719
			424,487	231,364	655,851

				Resources	Gains and	Movement
				expended	losses	m funds
Unrestricted	funds
General fund			342,76$	(344,239)	243,000	241,526
Restricted funds
Brighton and	Hove City Council-
Moneyworks Brighton and	Hove City Council -Advice		200,000	(209,328)
Matters			257,771	(257,771)
Citizens A,dviee Bureau - BEIS				(834)		(834)
			457,771	(467,933)		(10,162)
			800,$36	(812,172)	243,000	231,364
Cotnparatives	for moveutent	in funds
				Net
				movement
			At 1,4.20	ill funds
Unrestricted	funds
General fund Designated Fund - ITE'qipment			382,021 3,000	53,558	(31,973)	403,606 3,000
Restricted funds			385,021	53,5$8	(31,973}
Brighton and	Hove City Couneil-
Moneyworks Brighton and	Hove City Council -Advice		18,283			14,571
Matters Citizens Advice Bureau -BE1S				(31,973) 3,310		3,310
			18,283		31,973	17,881
			403,304			424,487

					Gains and	Movement
					losses	m funds
Unrestricted General5'	funds			(222,281)
Restricted funds
Brighton and	Hove City Council-
Moneyworks Brighton and	Hove City Council	—Advice		(207,232)		(3,712)
Matters Citizens Advice Bureau -BEIS Brighton and Hove City Council		-%'armth	257,807 3/10	(289,780)		(3l,973) 3,310
for Wellbeing				(20,000)
				(517,012)		(32,375)
TOTAL FUMN			730,476	(739,293)	30,000	21,183

	Defmed	benefit
	pension	plans
	2022	2021
Current service cost Net inta est Irom net de6ned benefit	34,000	30,000
asset/Iiability Past service cost	(4,000)	(4,000)
	30,000	26,000
	233,000	357,NO

	Defmed	bene6t
	pension	plans
	2M2	2021
Opening defied benefit obligation ~nt service cost Contributions by scheme participants Interest cost Actuarial losses/(gains) Benefits paid	1,834,000 34,000 5,000 36,000 (50,000) (36,000)	1,511,000 30,000 5,000 34,000 289,000 (35,000)
	1,823,000	1,834,000

	Defmed	benefit
	pension	plans
	2022	2021
Openmg fair va'lue ofscheme assets Contributions by employer Contributions by scheme participants Administration expenses Expected return Actuarial gains/(losses) Bene6ts paid	2,025,000 24,000 5,000 (1,000) 40,000 193,000 (36,000)	1,675,000 25,000 5,000 (2,000) 38,000 319,000 (35,000)
	2,250,000	2,025,000