2021-03-31-accounts - Middlesbrough Citizens Advice Bureau

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						Page
Trustees'	Annual Report (Incorporating		the	Director's Report)
Independent Auditor's		Report to the Members
Statement	of Financial	Activities (Including		Income and Expenditure	Account)	10
Statement	of Financial	Position
Statement	ofCash Flows					12
Notes to	the Financial	Statements				13
The Following Pages		Do Not Form	Part	ofthe Financial Statements
Detailed	Statement of	Financial Activities

Year Ended 31 March	Year Ended 31 March	Year Ended 31 March	2021
Reference	and Administrative			Details
Registered	charity name			Middlesbrough	Citizens			Advice Bureau
Charity registration		number		1096071
Company	registration		number	04573848
Principal office and		registered		3Bolckow Street
office				Middlesbrough
				TS1 1TH
The Trustees
				MrJ Broadbent
				Mr E D Kirkham		(Vice Chair to 23/2/21, then Chair)
				Ms K Leonard (Treasurer) MrJ Pulman
				Mr K Salton (Chair			to 23/2/21, then			Vice Chair)
				Ms R Surrey
				Mr C Wilson
				Mr E Ndhlovu
Appointed	as Advisors		by MBC Cllr J Thompson			Cllr BCooper
Staff Representatives				Ms K Rose Mr C		McCrossan
Company Secretary				MrJ M Daniels
Auditor				Jane Ascroft Accountancy					Limited
				Chartered accountants				&	statutory	auditor
				Enterpdse House
				Harmire Enterprise			Park
				Bernard Castle
				County Durham
				DL128XP
Bankers				Yorkshire Bank
				7 Linthorpe Road
				Middlesbrough
				TS1 1RF
Solicitors				Endeavour Partnership				LLP
				Tobias House
				St Marks Court
				Teesdale Business			Park
				Stockton On Tees
				TS176QW

					2021		2020
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note	6	6	6	f
Income and endowments
Donations and legacies Charitable activities			5 6	120 304,352	744,999	120 1,049,351	10,572 1,126,152
Total income				304,472	744,999	1,049,471	1,136,724
Expenditure
Expenditure on charitable		activities	7,8	282,118	731,752	1,013,870	1,056,414
Total expenditure				282,118	731,752	1,013,870	1,056,414
Net gains on investments			10				965
Net income				22,354	13,247	35,601	81,275
Transfers between	funds			117,435	(117,435)
Net movement in funds				139,789	(104,188)	35,601	81,275
Reconciliation offunds
Total funds brought	forward			269,383	208,995	478,378	397,103
Total funds carried	forward			409,172	104,807	513,979	478,378

31 March 2021	31 March 2021
						2021	2020
					Note
Fixed Assets
Tangible fixed assets					15	126,376	145,378
Current Assets
Debtors					16	45,122	113,477
Cash at bank	and	in hand				428, 164	317,912
						473,286	431,389
Creditors: amounts			falling	due within one year	17	55,657	62,813
Net Current	Assets					417,629	368,576
Total Assets	Less Current			Liabilities		544,005	513,954
Provisions					18	30,026	35,576
Net Assets						513,979	478,378
Funds ofthe Charity Restricted funds						104,807	208,995
Unrestricted	funds					409,172	269,383
Total charity	funds				20	513,979	478,378

		2021	2020
		6	6
Cash Flows from Operating Activities
Net income		35,601	81,275
Adjustments for:
Depreciation of tangible fixed assets		19,002	19,002
Net gains on investments Accrued (income)/expenses		(20,554)	(965) 1,086
Changesin:
Trade and other debtors Trade and other creditors		80,304 1,449	(80,428) 9,013
Provisions and employee benefits		(5,550)	(7,581)
Cash generated from operations		110,252	21,402
Net cash from operating activities		110,252	21,402
Cash Flows from Investing Activities
Proceeds from sale ofother investments			965
Net cash from investing activities			965
Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning	ofYear	110,252 317,912	22,367 295,545
Cash and Cash Equivalents at End ofYear		428,164	317,912

			Unrestricted	Funds	Unrestricted	Funds
			Funds	2021	Funds	2020
			E	E	E	E
Donations
Donations	and	gifts	120	120	10,572	10,572

Charitable Ac	tivities
			Unrestricted	Restricted	Total Funds
			Funds 6	Funds 6	2021 f
Middlesbrough	Council - Core	funding	87,314		87,314
Advocacy Service			201.423		201,423
MASDAP				204,322	204,322
Middlesbrough	Council - Hubs			200,000	200,000
Macmillan Cancer Support				45,000	45,000
Help To Claim				153,802	153,802
Mental Health				28,106	28,106
Step Forward	Tees Valley - BBO			17,919	17,919
North Ormesby	OR			22,000	22,000
Access to Justice				35,000	35,000
LSLiP				14,430	14,430
Warm Homes	Fund			22,119	22,119
Other income	from charitable	activities	15,615	2,301	17,916
			304,352	744,999	1,049,351
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
			6	5
Middlesbrough	Council - Core	funding	87,314		87,314
Advocacy Service			276,361		276,361
MASDAP				208,605	208,605
Middlesbrough	Council - Hubs			200,638	200,638
UCSS				109,502	109,502
Macmillan Cancer Support				50,000	50,000
Help To Claim				40,767	40,767
Mental Health				28,106	28,106
Step Forward	Tees Valley - BBO			17,158	17,158
Community Connect				20,688	20,688
North Ormesby	MM			24,001	24,001
North Ormesby	OR			20,000	20,000
Access to Justice				16,500	16,500
Other income	from charitable	activities	5,762	20,750	26,512
			369,437	756,715	1,126,152

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		E	E	E
Costs ofcharitable	activities	221.359	586,962	808,321
Support costs		60,759	144,790	205,549
		282,118	731,752	1,013,870
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2020
		E	E	E
Costs ofcharitable	activities	272,844	593,451	866,295
Supportcosts		57,895	132,224	190,119
		330,739	725,675	1,056,414

8.	Expenditure o	n C	haritable Activi	ties by Activity Ty	pe
				Activities
				undertaken		Total funds	Total fund
				directly	Support costs	2021	2020
				E	E	E	E
	Costs ofcharitable		activities	808,321	205,549	1,013,870	1,056,414
9.	Analysis ofGrants
						2021	2020
							E
	Grants to Institutions
	Acies					30,241	28,300
	Age UK					17,500	17,500
	CHAC					52,663	53,150
	Middlesbrough	Council				28,500	18,678
						128,904	117,628
	Grants to Individuals
	Non-grant costs						3,697
	Support costs						727
	Stockton Citizens Advice					18,413	18,191
	Hartlepool Citizens		Advice			943	7,226
						19,356	29,841
	Total grants					148,260	147,469

Tangible Fixed Assets
	Freehold	Office	Computer
	Buildings	Equipment	Equipment	Total
	8	6	6	6
Cost
At 1 April 2020 and 31 March 2021	393,967	45,566	6,292	445,825
Depreciation
At 1 April 2020	261,218	36,484	2,745	300,447
Charge for the year	15,759	1,148	2,095	19,002
At 31 March 2021	276,977	37,632	4,840	319,449
Carrying amount
At 31 March 2021	116,990	7,934	1,452	126,376
At 31 March 2020	132,749	9,082	3,547	145,378

16.	Debtors
				2021	2020
				6	6
	Trade debtors			28,215	110,056
	Prepayments	and accrued income		16,907	3,421
				45,122	113,477
17.	Creditors: amounts		falling due within one year
				2021	2020
					6
	Trade creditors			5,629	5,645
	Accruals and	deferred	income	23,395	32,000
	Social security	and other taxes		21,351	23,356
	Other creditors			5,282	1,812
				55,657	62,813

Provisions
				Pensions
				and similar
				obligations
				6
At 1 April 2020				35,576
Interest on scheme		liabilities		800
Remeasurements	—Impact of any change		in assumptions	1,027
Defined contributions		paid		(7,377)
At 31 March 2021				30,026

Present Value	o	f	Provisio	n
									2021		2020	2019
										E	E	E
Present value of		provision							30,026		35,576	43,157
Reconciliation	of		opening	and closing provisions
											2021	2020
											E
Provision at start		of period									35,576	43,157
Unwinding of the		discount factor (interest				expense)					800	546
Deficit contribution			paid								(7,377)	(7,162)
Remeasurements			- Impact	of any changes			in assumptions				1,027	(965)
Provision at end		of period									60,052	71,152
Income and Expenditure				Impact
											2021	2020
											E	E
Interest expense											800	546
Remeasurements			- Impact	of any change		in assumptions					1,027	(965)
Costs recognised			in income and expenditure				accounts				16,968	17,560
* Includes defined			contribution schemes				and	future	service	contributions	(i.e. excluding any
deficit reduction		payments)		to defined	benefit schemes				which	are treated as defined		contribution
schemes.
Assumptions
										2021	2020	2019
										E	E	E
Rate ofdiscount										0.66%	2.53%	I 39%

sche	me at each year end period:
		2021	2020	2019
		E
Year	1	7,598	7,377	7,162
Year	2	7,826	7,598	7,377
Year	3	8,061	7,826	7,598
Year	4	6,919	8,061	7,826
Year	5	Nil	6,919	8,061
Year	6	Nil	Nil	6,919

Unrestricted funds
	At				Gains and	At
	1 Apr 2020	Income	Expenditure	Transfers	losses 31	Mar 2021
	E	E	E	E	E	E
General funds	219,383	103,049	(39,918)	(40,332)		242,182
Advocacy Service		201,423	(242,200)	40,777
Designated Fund
-Contingency	50,000					50,000
Fixed Asset funds				116,990		116,990
	269,383	304,472	(282,118)	117,435		409,172
	At				Gains and	At
	1 Apr 2019	Income	Expenditure	Transfers	losses 31	Mar 2020
	E	E	E	E	E	E
General funds	142,326	103,648	(51,652)	24,096	965	219,383
Advocacy Service		276,361	(279,087)	2,726
Designated Fund
-Contingency	50,000					50,000
	192,326	380,009	(330,739)	26,822	965	269,383

Analysis of Charitable	Funds	(conirnveel
Restricted funds
	At				Gains and	At
1 Apr 2020 6		Income f	Expenditure E	Transfers f	losses 31 Mar 2021 6 f
MASDAP		204,322	(190,346)	(13,976)
Middlesbrough
Council Hubs	49,260	200,000	(197,621)			51,639
Benefils for
Migrants	13,961	440	(11,150)			3,251
Macmillan Cancer
Support	7,110	45,000	(23,549)			28,561
Community
Connect
Mental Health		28,106	(33,726)	5,620
Step Forward
Tees Valley
(BBO)		17,919	(19,702)	1.783
Energy Advice
Project	172			(172)
Fixed Asset funds	132,748		(15,758)	(116.990)
North Ormesby
OR	526	22,000	(17,894)			4,632
Access to Justice
IP		35,000	(26,106)			8,894
Warmer Homes	(3,048)	22,119	(20,633)	1,562
Help to Claim	773	153,802	(154,238)	29		366
North Ormesby
MM	7,464					7,464
Access to Justice
UCSS	29			(29)
LSLiP		14,430	(15,457)	1,027
Energy Redress
Scheme		1,861	(5,572)	3,711
	208,995	744,999	(731,752)	(117,435)		104,807

		At				Gains and	At
		1 Apr 2019	Income	Expenditure	Transfers	losses 31	Mar 2020
			6	8	6	8	6
MASDAP			208,605	(190,650)	(17,955)
Middlesbrough
Council	Hubs	26,145	200,638	(177,523)			49,260
Benefits	for
Migrants			18,000	(4,039)			13,961
Macmillan Cancer
Support		1,521	50,000	(44,411)			7,110
Community
Connect		5,501	20,688	(21,782)	(4,407)
Mental	Health	3,341	28,106	(37,738)	6,291
Step Forward
Tees Valley
(BBO)			17,158	(18,810)	1,652
Energy	Advice
Project			2,280	(2,108)			172
Fixed Asset funds		148,507		(15,759)			132,748
North Ormesby
OR			20,000	(19,474)			526
Access	to Justice
LP			16,500	(11,190)	(5,310)
Warmer	Homes			(3,048)			(3,048)
Help to	Claim		40,767	(39,994)			773
North Ormesby
MM		3,098	24,001	(19,635)			7,464
Access	to Justice	15,668	470	(9,045)	(7,093)
UCSS		996	109,502	(110,469)			29
		204,777	756,715	(725,675)	(26,822)		208,995

							Unrestricted	Restricted	Restricted	Total Funds
							Funds		Funds	2021
							E		E	E
	Tangible fixed		assets				126,376			126.376
	Current assets						368,479		104,807	473,286
	Creditors	less	than	1	year		(55,657)			(55,657)
	Provisions						(30,026)			(30,026)
	Net assets						409,172		104,807	513,979
							Unrestricted	Restricted		Total Funds
							Funds		Funds	2020
							E		E	E
	Tangible	fixed	assets				12,630		132,748	145.378
	Current assets						382,172		49,217	431,389
	Creditors	less	than	1	year		(62,813)			(62,813)
	Provisions						(35,576)			(35,576)
	Net assets						296,413		181,965	478,378
22.	Analysis	ofChanges			in	Net Debt
										At
							At 1 Apr 2020	Cash flows		31 Mar 2021
							E		E	E
	Cash at bank and			in hand			317,912		110,252	428,164
23.	Operating	Lease		Commitments
	The total	future	minimum			lease payments	under non-cancellable operating		leases	are as follows:
									2021	2020
									E	E
										619

		2021	2020
		6	6
income and endowments
Donations and legacies
Donations and gifts		120	10,572
Charitable activities
Middlesbrough Council - Core	funding	87,314	87,314
Advocacy Service		201,423	276,361
MASDAP		204,322	208,605
Middlesbrough Council - Hubs		200,000	200,638
UCSS			109,502
Macmillan Cancer Support		45,000	50,000
Help To Claim		153,802	40,767
Mental Health		28,106	28,106
Step Forward Tees Valley - BBO		17,919	17,158
Community Connect			20,688
North Ormesby MM			24,001
North Ormesby OR		22,000	20,000
Access to Justice		35,000	16,500
LSLiP		14,430
Warm Homes Fund		22,119
Other income from charitable	activities	17,916	26,512
		1,049,351	1,126,152
Total income		1,049,471	1,136,724

					2021	2020
						8
Expenditure	on charitable		activities
Activities undertaken		directly
Wages					632,888	681,102
Premises costs						1,443
Office costs					13,690	3,446
Staff and volunteer costs					7,855	33,561
Payments to	partners	and other costs			153,288	146,743
Governance	costs				600
					808,321	866,295
Supportcosts
Wages					105,224	97,825
Premises costs					39,390	25,379
Office costs					35,588	40,486
Depreciation					19,002	19,002
Staff and volunteer costs					977	2,147
Payments to	partners	and other costs			1,440	726
Governance	costs				3,928	4,554
					205,549	190,119
Expenditure	on charitable		activities		1,013,870	1,056,414
Net gains on investments
Gains/(losses) on other investment				assets		965
Net income					35,601	81,275