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





|||||||2022||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restncted|Total||
|||||funds|funds|funds||
|||||||26,644|19,320|
||||||7.,719|411,546|314,791|
|CRKMTGRS||||||||
|Amounts|falling due within oue year||14|(209,339)||(209,339)|(N0,624)|
|||||221,132|7,719|228,851|233,487|
|||||221,132|7,719|228,851|233,487|
||||16|427,000||427,000|191,000|
||||||7,719|655,851|424,487|
|FUÃDS||||||||
|Unrestricted||funds||||648,132||
|Restricted|funds|||||7,719||





||||Notes||
|---|---|---|---|---|
|Cash flovvs from operating|activities||||
|Cash generated<br>&oru operations||||96,710|
|Net cash provided by operating activities||||96,710|
|Cash Aovvs from invesfing|activities||||
|Interest received|||||
|Net cash provided by investing<br>activities|||||
|Change iu cash and cash equivalents||in|||
|the reportiug<br>period<br>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<br>period|||||





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



|||At IA,21|Cash flow|At 31.322|
|---|---|---|---|---|
|Net|cash||||
|Cash|atbank and m hand|314,791|96,755|411,546|
|||314,79I|96,755|411,546|
|||314,791||411,546|





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|2,|DONATIONS ANIl LEGACI|E||S||||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
||Donations|||||880|7,207|
||Rmploytnent<br>a11owance|||||4,000|4,000|
||Miscellaneous<br>income|||||2,950||
|||||||7,830|11,207|
|3.|OTHER TRADING ACTIVITIES|||||||
|||||||2022||
||Fundraising<br>events|||||3,224||
|4.|INVESTMKNT INCOME|||||||
||Deposit account interest|||||||
|5,|INCOME FROM CHAMTABLK||||ACTIVITIKS|||
|||||||2022||
|||Activity||||||
|||Advice||||789,437||
||In addition the following<br>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<br>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<br>StaFcosts<br>Office costs<br>Premises costs<br>Partners||||367,550<br>4,791<br>42,302<br>85,079<br>308,096|331,'776<br>14,471<br>54,857<br>50,730<br>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<br>Independent<br>examiners fee<br>Accountancy|||||(4,000)<br>1,750<br>5,400|
||||||3,150|



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



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|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<br>NKT INCOME/(KXI*KNINTURE)||2%~,282<br>23.557|517,011<br>(32,374)|739,293<br>(8,817)|
|Transfers|be@veen funds||31,973||
|Other recognised<br>gains/(lasses)|||||
|Actuarial gains on defmed bene6t schemes|||||
|Net movement<br>in funds|||||
|RECONCILIATION<br>OF~S|||||
|Total funds|brought fonvard|385,021|18,283|403,304|





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|||||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|





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|||||Resources|Gains and|Movement|
|---|---|---|---|---|---|---|
|||||expended|losses|m funds|
|Unrestricted|funds||||||
|General fund|||342,76$|(344,239)|243,000|241,526|
|Restricted<br>funds|||||||
|Brighton and|Hove City Council-||||||
|Moneyworks<br>Brighton and|Hove City Council -Advice||200,000|(209,328)|||
|Matters|||257,771|(257,771)|||
|Citizens<br>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<br>Designated<br>Fund - ITE'qipment|||382,021<br>3,000|53,558|(31,973)|403,606<br>3,000|
|Restricted funds|||385,021|53,5$8|(31,973}||
|Brighton and|Hove City Couneil-||||||
|Moneyworks<br>Brighton and|Hove City Council -Advice||18,283|||14,571|
|Matters<br>Citizens Advice Bureau -BE1S||||(31,973)<br>3,310||3,310|
||||18,283||31,973|17,881|
||||403,304|||424,487|





## 

||||||Gains and|Movement|
|---|---|---|---|---|---|---|
||||||losses|m funds|
|Unrestricted<br>General5'|funds|||(222,281)|||
|Restricted funds|||||||
|Brighton and|Hove City Council-||||||
|Moneyworks<br>Brighton and|Hove City Council|—Advice||(207,232)||(3,712)|
|Matters<br>Citizens Advice Bureau -BEIS<br>Brighton and Hove City Council||-%'armth|257,807<br>3/10|(289,780)||(3l,973)<br>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<br>Net inta est Irom net de6ned benefit|34,000|30,000|
|asset/Iiability<br>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<br>~nt service cost<br>Contributions<br>by scheme participants<br>Interest cost<br>Actuarial<br>losses/(gains)<br>Benefits paid||1,834,000<br>34,000<br>5,000<br>36,000<br>(50,000)<br>(36,000)|1,511,000<br>30,000<br>5,000<br>34,000<br>289,000<br>(35,000)|
|||1,823,000|1,834,000|



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





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|Qefined|benefit|
|---|---|
|pension|plans|
|2022|2021|
|243,000|30,000|
|243,000|30,000|



|helmed|benefit|
|---|---|
|pension|plans|
|2022|2021|
|74~/o|75%|
|16%|15'ra|
|8'Zo|8'Zo|
|2o/6|2%|
|100Yo|100%|



||2022|2021|
|---|---|---|
|Discount rate|2,60%|2.00~so|
|Future salary increases|3.30%|2.85%|
|Future pension increases|3.30%|285%|



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