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|||||||Page|
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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|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|||||
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|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||||||||
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||||||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|
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|||||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|
##
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||||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|
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|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|
##
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|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|
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|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|
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|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|
##
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|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|
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|18.|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|
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|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||
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|19.|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|
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|||||||||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|
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|||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|
##
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|||||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|