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|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|||||
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|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|||||||
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||||||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|
##
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|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|
##
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|||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|
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||||Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|---|---|---|---|---|---|---|---|---|
||||Funds||2021|Funds||2020|
||||E||E|E||E|
|Donations|||||||||
|Donations|and|gifts|120||120|10,572||10,572|
##
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|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|
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|||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|
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|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|
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|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%|
##
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|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|
##
|20.|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|
##
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|||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|
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||||||||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|
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|||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|
##
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||||||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|