2022-03-31-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	of Cash Flows					12
Notes to	the Financial	Statements				13
The Following Pages		Do Not Form	Part	ofthe Financial Statements
Detailed	Statement of	Financial Activities

Trustees' Annual Rep	Trustees' Annual Rep	Trustees' Annual Rep	ort (inc	ort (inc	o	rporating the Dir	e	cto	r's	Re	port) (co	ntinued)
Year Ended 31 March			2022
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
						Mr J Broadbent
						Mr E D Kirkham		(Chair)
						Ms K Leonard (Treasurer)
						Mr J Pulman
						Mr K Salton (Vice Chair)
						Ms R Surrey
						Mr E Ndhovlu
Appointed	as Advisors			by MBC Cllr JThompson				Cllr BCooper
Staff Representatives						Ms K Rose Mr C		lvlcCrossan
Company	Secretary					Mr J M Daniels
Auditor						Jane Ascroft Accountancy					Limited
						Chartered accountants				&	statutory	auditor
						Enterprise House
						Harmire Enterprise			Park
						Barnard Castle
						County Durham
						DL12 8XT
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
			il	i s	tatement

					2022		2021
				Unrestricted	Restricted
			Note	funds 6	funds 6	Total funds	Total funds f
Income and endowments
Donations and legacies Charitable activities			5 6	170 300,690	711,307	170 1,011,997	120 1,049,351
Total income				300,860	711,307	1,012,167	1,049,471
Expenditure Expenditure on charitable		activities	7,8	269,314	728,496	997,810	1,013,870
Total expenditure				269,314	728,496	997,810	1,013,870
Net income				31,546	(17,189)	14,357	35,601
Transfers between	funds			(24,541)	24,541
Net movement in	funds			7,005	7,352	14,357	35,601
Reconciliation of	funds
Total funds brought	forward			409,172	104,807	513,979	478,378
Total funds carried forward				416.177	112,159	528,336	513,979

				2022	2021
			Note	6	6
Fixed Assets
Tangible fixed assets			14	108,017	126,376
Current Assets
Debtors Cash at bank and in	hand		15	73,604 430,299	45,122 428,164
				503,903	473,286
Creditors: amounts	falling	due within one year	16	76,841	55,657
Net Current Assets				427,062	417,629
Total Assets Less Current		Liabilities		535,079	544,005
Provisions			17	6,743	30,026
Net Assets				528,336	513,979
Funds ofthe Charity
Restricted funds				112,159	104,807
Unrestricted funds				416,177	409,172
Total charity funds			19	528,336	513,979

			2022 f	2021 f
Cash Flows from Operating		Activities
Net income			14,357	35,601
Adj ustments for:
Depreciation of tangible fixed		assets	18,359	19,002
Accrued expenses/(income)			7,662	(20,554)
Changesin:
Trade and other	debtors		(17,809)	80,304
Trade and other	creditors		2,849	1,449
Provisions and employee benefits			(23,283)	(5,550)
Cash generated	from operations		2,135	110,252
Net cash from operating activities			2,135	110,252
Net Increase in	Cash and Cash Equivalents		2,135	110.252
Cash and Cash	Equivalents	at Beginning ofYear	428,164	317,912
Cash and Cash	Equivalents	at End ofYear	430,299	428,164

Donations	and	Legacies
			Unrestricted	Total	Funds	Unrestricted	Total	Funds
			Funds		2022	Funds		2021
			6		6	6		6
Donations
Donations	and	gifts	170		170	120		120

Charitable Activities
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			E	6	6
Middlesbrough Council - Core		funding	87,314		87,314
Advocacy Service			213,274		213,274
MASDAP				201,098	201,098
Middlesbrough Council - Hubs				200,000	200,000
Energy Redress Scheme				17,496	17,496
Macmillan Cancer Support				30,000	30,000
Help To Claim				154,696	154,696
Mental Health				28,000	28,000
Step Forward Tees Valley - BBO				17,129	17,129
North Ormesby OR				9,000	9,000
LSLiP				41,736	41,736
Warm Homes Fund				12,152	12,152
Other income from charitable		activities	102		102
			300,690	711,307	1,011,997
			Unrestricted	Restricted	Total Funds
			Funds f	Funds f	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
Energy Redress Scheme				1,861	1,861
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
BEIS			8,750		8,750
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		6,865	440	7,305
			304,352	744,999	1,049,351

7.	Expenditure	on Charitable	on Charitable	on Charitable	on Charitable	on Charitable	Activities	by	Fund Type
										Unrestricted	Restricted	Total Funds
										Funds	Funds	2022
										E	E	E
	Costs ofcharitable			activities						196,617	575,061	771,678
	Support costs									72,697	153,435	226,132
										269.314	728,496	997,810
										Unrestricted	Restricted	Total Funds
										Funds	Funds	2021
										E	E	E
	Costs of charitable			activities						221,359	586,962	808,321
	Support costs									60,759	144,790	205,549
										282,118	731,752	1,013,870
8.	Expenditure	on Charitable					Activities	by	Activity Type
									Activities
									undertaken		Total funds	Total fund
									directly	Support costs	2022	2021
									E	E	E	E
	Costs ofcharitable			activities					771,678	226,132	997,810	1,013,870
9.	Analysis of Partnership					Payments
											2022	2021
											E	E
	Hub Advice/Benefits				Take		Up Campaign
	Actes										30,188	30,241
	Age UK CHAC										17,500 62,364	17,500 52,663
	Middlesbrough	Council									22,500	28,500
											132,552	128,904
	Advocacy service Stockton Citizens Advice										7,543	18,413
	Hartlepool Citizens			Advice							235	943
											7,778	19,356
	Total partnersh	ip	p	aym	ents						140,330	148,260

2022 f	2021 6
18,359	19,002

Staff Cos	ts	ts
The toial	staff costs and employee		benefits for the reporting	pediod are analysed as	follows:
				2022	2021
				6	6
Wages and salaries Social security costs				681,686 47,009	669,593 49,524
Employer Movement	contributions in pension	to pension provision	plans	17,075 (15,703)	17,168 1,827
				730,067	738,112

match funding off44,007 less contributio Tangible Fixed Assets	n to overheads	by projects o	ff19,466,
	Freehold	Office	Computer
	Buildings 6	Equipmentf	Equipment 6	Total 6
Cost
At 1 April 2021 and 31 March 2022	393,967	45,566	6,292	445,825
Depreciation
At 1 April 2021 Charge for the year	276,977 15.759	37,632 1,148	4,840 1,452	319,449 18,359
At 31 March 2022	292,736	38,780	6,292	337,808
Carrying amount
At 31 March 2022	101,231	6,786		108,017
At 31 March 2021	116,990	7,934	1,452	126,376

15.	Debtors
				2022	2021
				E	E
	Trade debtors			35,420	28,215
	Prepayments Other debtors	and accrued income		28,791 9,393	16,907
				73,604	45,122
16.	Creditors: amounts		falling due within one year
				2022	2021
				E	E
	Trade creditors			7,306	5,629
	Accruals and	deferred	income	41,730	23,395
	Social security and other taxes Pension creditor			23,153 4,652	21,351 5,149
	Other creditors				133
				76,841	55,657

Provisions
					Pensions
					and similar
					obligations
					E
At 1 April 2021 Remeasurements	- amendments	to contribution		schedule	30,026 (15,703)
Unwinding ofdiscount factor (interest Remeasurements - impact ofchange			expense) in assumptions		173 (155)
Deficit contributions	paid				(7,598)
At 31 March 2022					6,743

Pensions and Other Post Retirement	Pensions and Other Post Retirement	Pensions and Other Post Retirement	Benefits	Benefits	Benefits	(controvert)	(controvert)
Deficit contdibution Remeasurements	paid - impact ofany	changes			in assumptions				(7,598) (155)	(7,377) 1,027
Remeasurements	-Changes to the contribution					schedule			(15,703)	Nil
Provision at end of period									13,486	60,052
Income and Expenditure Impact
									2022	2021
										8
interest expense Remeasurements	- Impact ofany	change		in assumptions					173 (155)	800 1,027
Remeasurements	-Amendments	to the	contribution				schedule		(15,703)	Nil
Costs recognised	in income and expenditure				accounts				17,057	16,968
*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
								2022	2021	2020
								8	8	8
Rateofdiscount								2.35	0.66	2.53

sche	me at each year end period:
		2022	2021	2020
		8	8	8
Year	1	2,457	7,598	7,377
Year	2	2,457	7,826	7,598
Year	3	2,457	8,061	7,826
Year	4	Nil	6,919	8,061
Year	5	Nil	Nil	6,919

Unrestricted	funds
		At				At 31 March
		1 April 2021 f	Income f	Expenditure E	Transfers 8	2022 f
General funds		242,182	87,586	(2,443)	(62,379)	264,946
Advocacy Service			213,274	(251,112)	37,838
Designated	Fund-
Contingency		50,000				50,000
Fixed Asset	funds	116,990		(15,759)		101,231
		409,172	300,860	(269,314)	(24,541)	416,177
		At				At 31 March
		1 April 2020 E	Income f	Expenditure f	Transfers 6	2021 6
General funds Advocacy Service Designated Fund-		219,383	103,049 201,423	(39,918) (242,200)	(40,332) 40,777	242,182
Contingency		50,000				50,000
Fixed Asset	funds				116,990	116,990
		269,383	304,472	(282 118)	117435	409,172
Restricted	funds
		At			At 31 March
		1 April 2021 E	Income 6	Expenditure f	Transfers f	2022 f
MASDAP			201,098	(184,883)	(16,215)
Middlesbrough Council
Hubs		51,639	200,000	(195,764)		55,875
Benefits for Migrants Macmillan Cancer		3,251			(3,251)
Support		28,561	30,000	(20,449)		38,112
Mental Health			28,000	(34,026)	6,026

Analysis ofCharitable	Analysis ofCharitable	Funds	(corrtlnrredf
Step Forward Tees
Valley (BBO)				17,129	(20,247)	3,118
Energy Advice Project
Fixed Asset funds
North Ormesby	OR		4,632	9,000	(2,924)	7,464	18,172
Access to Justice LP			8,894		(20,174)	11,280
Warmer Homes				12,152	(16,861)	4,709
Help to Claim			366	154,696	(155,731)	669
North Ormesby	MM		7,464			(7,464)
UCSS
LSLiP				41,736	(57,461)	15,725
Energy Redress
Scheme				17,496	(19,976)	2,480
			104,807	711.307	(728,496)	24,541	112,159
			At				At 31 March
		1 April 2020 f		Income 6	Expenditure	Transfers f	2021 6
MASDAP				204.322	(190,346)	(13,976)
Middlesbrough	Council
Hubs			49,260	200,000	(197,621)		51,639
Benefits for Migrants			13,961	440	(11,150)		3,251
Macmillan Cancer
Support			7,110	45,000	(23,549)		28,561
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 LP				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
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

								Unrestricted	Restricted	Restricted	Total Funds
								Funds		Funds	2022
								E		E	E
	Tangible	fixed	assets					108,017			108,017
	Current assets							382,351		112.159	494,510
	Creditors	less than		1	year			(67,448)			(67,448)
	Provisions							(6.743)			(6,743)
	Net assets							416,177		112,159	528,336
								Unrestricted	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
21,	Analysis	ofChanges			in	Net Debt
											At
								At 1 Apr 2021	Cash flows		31 Mar 2022
								E		E	E
	Cash at bank and			in hand				428,164		2.135	430,299
22.	Operating Lease			Commitments
	The total	future	minimum			lease payments	under	non-cancellable operating		leases are as follows:
										2022	2021
											E
	Not later	than	1 year							482	324
	Later than 1 year and				not	later than 5years					242
										482	566

		2022	2021
		6	F
Income and endowments
Donations and legacies
Donations and gifts		170	120
Charitable activities
Middlesbrough Council - Core	funding	87,314	87,314
Advocacy Service		213.274	201,423
MASDAP		201,098	204,322
Middlesbrough Council - Hubs		200,000	200,000
Energy Redress Scheme		17,496	1,861
Macmillan Cancer Support		30,000	45,000
Help To Claim		154,696	153,802
Mental Health		28,000	28,106
Step Forward Tees Valley - BBO		17,129	17,919
BEIS			8,750
North Ormesby OR		9,000	22,000
Access to Justice			35,000
LSLiP		41,736	14,430
Warm Homes Fund		12,152	22,119
Other income from charitable	activities	102	7,305
		1,011,997	1,049,351
Total income		1,012,167	1,049,471

				2022	2021
				6	6
Expenditure on charitable			activities
Activities undertaken Wages Employer's NIC Pension costs		directly		551,970 47,009 1,372	564,369 49,524 18,995
Premises costs				399
Office costs				7,927	13,690
Staff and volunteer	costs			14,334	7,855
Payments to partners Governance costs		and	other costs	148,667	153,288 600
				771,678	808,321
Support costs Wages Premises costs				129,716 37,848	105,224 39,390
Office costs				35,788	35,588
Depreciation Staff and volunteer	costs			18,359 1,198	19,002 977
Payments to partners Governance costs		and	other costs	439 2,784	1,440 3,928
				226,132	205,549
Total expenditure				997,810	1,013,870
Net income				14,357	35,601