## ## ## ||||||Page| |---|---|---|---|---|---| |Trustees'
Annual
Report (Incorporating||the|Director's Report)||| |Independent
Examiner's
Report|to the|Trustees|||| |Statement
of Financial Activities|(Including||Income and Expenditure|Account)|| |Statement of Financial Position|||||| |Statement ofCash Flows|||||| |Notes to the Financial Statements|||||| |The Following Pages Do Not|Form|Part|ofthe Financial Statements||| |Detailed Statement of Financial|Activities||||20| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Year Ended|Year Ended|31 March 2023|31 March 2023|31 March 2023|31 March 2023|31 March 2023||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |f
n|||||inistr||ive Details|||||| |Registered||charity name||||||Middlesbrough|Citizens Advice|||Bureau| |Charity registration|||||number|||1096071||||| |Company|registration|||||number||04573848||||| |Principal office||||and|registered|||3 Bolckow Street||||| |office||||||||Middlesbrough||||| |||||||||TS1 1TH||||| |The Trustees||||||||||||| |||||||||MrJ Broadbent||||| |||||||||Mr E D Kirkham||(Chair)||| |||||||||Ms K Leonard (Treasurer)||||| |||||||||MrJ Pulman||||(Resigned 22 November 2022)| |||||||||Mr K Salton (Vice|||Chair)|| |||||||||Ms R Surrey||||| |||||||||Mr C Wilson||||| |||||||||Mr E Ndhovlu||||| |Appointed||as|Advisors|||by|MBC Cllr J Thompson|||Cllr BCooper||| |Staff Representatives||||||||Ms K Rose Mr|C|McCrossan||| |Company|Secretary|||||||MrJ M Daniels||||| |Independent|||Examiner|||||Jane Ascroft FCA|||MA (Cantab)|| |||||||||Enterprise
House||||| |||||||||Harmire
Enterprise|||Park|| |||||||||Barnard Castle||||| |||||||||County
Durham||||| |||||||||DL12 BXP||||| |Small Company||||Provisions||||||||| ## ## ## ## ## ## ## ||||||2023||2022| |---|---|---|---|---|---|---|---| |||||Unrestricted|Restricted||| |||||funds|funds|Total funds|Total funds| ||||Note|6|6|8|6| |Income and endowments|||||||| |Donations
and legacies
Charitable
activities|||5
6|115
278,090|502,507|115
780,597|170
1,011,997| |Investment
income|||7|404||404|| |Total income||||278,609|502,507|781,116|1,012,167| |Expenditure
Expenditure
on charitable||activities|8,9|291,097|580,959|872,056|997,810| |Total expenditure||||291,097|580,959|872,056|997,810| |Net (expenditure)/income||||(12,488)|(78,452)|(90,940)|14,357| |Transfers
between|funds|||(28,005)|28,005||| |Net movement
in|funds|||(40,493)|(50,447)|(90,940)|14,357| |Reconciliation
of|funds||||||| |Total funds brought|forward|||416,177|112,159|528,336|513,979| |Total funds carried forward||||375,684|61,712|437,396|528,336| ## ## |||||2023|2022| |---|---|---|---|---|---| ||||Note|8|5| |Fixed Assets|||||| |Tangible fixed assets|||16|91,110|108,017| |Current Assets|||||| |Debtors
Cash at bank and in|hand||17|84,925
355,172|73,604
430,299| |||||440,097|503,903| |Creditors: amounts|falling|due within one year|18|91,837|76,841| |Net Current Assets||||348,260|427,062| |Total Assets Less Current||Liabilities||439,370|535,079| |Provisions|||19|1,974|6,743| |Net Assets||||437,396|528,336| |Funds ofthe Charity|||||| |Restricted
funds
Unrestricted
funds||||61,712
375,684|112,159
416,177| |Total charity funds|||21|437,396|528,336| ## ## |Middlesbrough
Citi
Statement ofCash Flows|zens Advice Bureau||| |---|---|---|---| |Year Ended 31 March 2023|||| |||2023|2022| |Cash Flows from Operating
Net (expenditure)/income|Activities|(90,940)|14,357| |Adjustments
for:
Depreciation
of tangible
fixed|assets|16,907|18,359| |Other interest receivable
and|similar income|(404)|| |Accrued (income)/expenses||(332)|7,662| |Changes/n:
Trade and other debtors||(12,616)|(17,809)| |Trade and other creditors||16,623|2,849| |Provisions
and employee
benefits||(4,769)|(23,283)| |Cash generated
from operations||(75,531)|2,135| |Interest received||404|| |Net cash (used in)/from
operating
activities||(75,127)|2,135| |Net (Decrease)/increase
in|Cash and Cash Equivalents|(75,127)|2,135| |Cash and Cash Equivalents|at Beginning ofYear|430,299|428,164| |Cash and Cash Equivalents|at End of Year|355,172|430,299| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |6.|Charitable
Activities|||||| |---|---|---|---|---|---|---| |||||Unrestricted|Restricted|Total Funds| |||||Funds|Funds|2023| |||||6|f|6| ||Middlesbrough
Council - Core|funding||87.314||87,314| ||Advocacy Service|||186,153||186,153| ||MASDAP||||152,550|152,550| ||Middlesbrough
Council - Hubs||||200,000|200,000| ||Energy Redress Scheme||||3,758|3,758| ||Macmillan
Cancer Support||||30,000|30,000| ||Mental Health||||28,000|28,000| ||Step Forward Tees Valley - BBO||||13,223|13,223| ||Community
Justice Fund||||14,672|14,672| ||Warm
Up North||||37,322|37,322| ||Barclays||||4,500|4,500| ||LSLiP||||18,406|18,406| ||Warm Homes Fund||||76|76| ||Other income from charitable|activities||4,623||4,623| |||||278,090|502,507|780,597| |||||Unrestricted|Restricted|Total Funds| |||||Funds
6|Funds
f|2022
E| ||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| ||Menial 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| |7,|Investment
Income|||||| ||||Unrestricted|Total Funds|Unrestricted|Total Funds| ||||Funds|2023|Funds|2022| ||||6|6|E|6| ||Bank interest receivable||404|404||| ## ## ||||||||Unrestricted|Restricted|Total Funds| |---|---|---|---|---|---|---|---|---|---| ||||||||Funds|Funds|2023| ||||||||8|8|8| ||Costs ofcharitable|||activities|||193,257|414,941|608,198| ||Support costs||||||97,840|166,018|263,858| ||||||||291.097|580,959|872,056| ||||||||Unrestricted|Restricted|Total Funds| ||||||||Funds|Funds|2022| ||||||||8|6|f| ||Costs ofcharitable|||activities|||196,617|575,061|771,678| ||Support costs||||||72,697|153,435|226,132| ||||||||269.314|728,496|997,810| |9.|Expenditure||on Charitable||Activities|by Activity Type|||| |||||||Activities|||| |||||||undertaken||Total funds|Total fund| |||||||directly|Support costs|2023|2022| |||||||8|8|6|E| ||Coals ofcharitable|||activities||608,198|263.858|872,056|997,810| |10.|Analysis ofGrants||||||||| |||||||||2023|2022| |||||||||8|8| ||Grants to Institutions||||||||| ||Actes|||||||18,300|30,188| ||Age UK|||||||13,125|17,500| ||CHAC|||||||62,500|62,364| ||Middlesbrou||h Council|||||22,500|22,500| |||||||||116,425|132,552| ||Grants to Individuals||||||||| ||Stockton Citizens Advice||||||||7,543| ||Hartlepool|Citizens||Advice|||||235| ||||||||||7,778| ||Total grants|||||||116,425|140,330| ## ## ## ## ## ## |11.|Net (Expenditure)/income|Net (Expenditure)/income|||||| |---|---|---|---|---|---|---|---| ||Net (expenditure)/income|||is slated after charging/(crediting):|||| |||||||2023|2022| |||||||8|5| ||Depreciation|of tangible|fixed assets|||16,907|18,359| |12.|Independent|Examination||Fees|||| |||||||2023|2022| |||||||8|8| ||Fees payable|to the independent|||examiner for:||| ||Independent|examination||of the financial statements||1,200|| ## |Staff Cos|ts|ts|||| |---|---|---|---|---|---| |The total|staff costs and employee||benefits for the reporting|period are analysed as|follows:| |||||2023|2022| |||||6|6| |Wages and salaries||||549,040|681,686| |Social security costs||||40,605|47,009| |Employer|contributions|to pension|plans|18,460|17.075| |Movement|in pension|provision||(4,769)|(15,703)| |||||603,336|730,067| ## ## ## ## ## ||||Freehold|Office|Computer|| |---|---|---|---|---|---|---| ||||Buildings|Equipment|Equipment|Total| ||||E|E|E|E| ||Cost|||||| ||At 1 April 2022 and 31 March 2023||393,967|45,566|6,292|445.825| ||Depreciation|||||| ||At 1 April 2022||292,736|38,780|6,292|337.808| ||Charge for the year||15,759|1,148||16.907| ||At 31 March 2023||308,495|39,928|6,292|354,715| ||Carrying
amount
At 31 March 2023||85,472|5.638||91,110| ||At 31 March 2022||101,231|6,786||108,017| |17.|Debtors|||||| ||||||2023|2022| ||||||E|E| ||Trade debtors||||39,932|35,420| ||Prepaymenls
and accrued income||||44,993|28,791| ||Other debtors|||||9,393| ||||||84,925|73,604| |18.|Creditors: amounts|falling due within|one year|||| ||||||2023|2022| ||||||E|E| ||Trade creditors||||16,800|7,306| ||Accruals and deferred|income|||40,103|41,730| ||Social security and other taxes||||19,080|23,153| ||Pension creditor||||3,354|4,652| ||||||91,837|76,841| |19.|Provisions|||||| |||||||Pensions| |||||||and similar| |||||||obligations| |||||||E| ||At 1 April 2022|||||6,743| ||Other movements|||||(4769)| ||At 31 March 2023|||||1,974| ## ## ## ## ## ## ## ## ## ## ## |20|Pensions
and Other Post Retirement|Pensions
and Other Post Retirement|Pensions
and Other Post Retirement|Benefits|Benefits|Benefits|cosrinue|cosrinue||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||Deficit contribution|paid|||||||||(7,598)|(7,377)| ||Remeasurements|- Impact of any|changes|||in assumptions|||||(155)|1,027| ||Remeasurements|-Changes to the contribution|||||schedule||||(15,703)|Nil| ||Provision at end of period||||||||||13,486|60,052| ||Income and Expenditure
Impact|||||||||||| ||||||||||||2023|2022| |||||||||||||6| ||Interest expense||||||||||173|800| ||Remeasurements|- Impact of any|change||in assumptions||||||(155)|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|||||||||||| ||||||||||2023||2022|2021| |||||||||||6|6|f| ||Rate ofdiscount|||||||||2|1|3| |sche|me at each year end period:|||| |---|---|---|---|---| |||2023|2022|2021| |||6|f|6| |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| ## ## ## ## |Unrestricte|d||funds||||||| |---|---|---|---|---|---|---|---|---|---| |||||At||||At|31 March| |||||1 April 2022|Income|Expenditure|Transfers||2023| |||||E|E|E|E||E| |General
funds||||264,946|92,456|(41,817)|(75,373)||240,212| |Advocacy|Service||||186,153|(233,521)|47,368||| |Designated||Fund-|||||||| |Contingency||||50,000|||||50,000| |Fixed Asset||funds||101,231||(15,759)|||85,472| |||||416,177|278,609|(291,097)|(28,005)||375,684| |||||At||||At|31 March| |||||1 April 2021|Income|Expenditure|Transfers||2022| |||||E|E|E|E||E| |General
funds||||242,182|87,586|(2,443)|(62,379)||264,946| |Advocacy|Service||||213,274|(251,112)|37,838||| |Designated||Fund-|||||||| |Coniingency||||50,000|||||50,000| |Fixed Asset||funds||116,990||(15,759)|||101,231| |||||409,172|300,860|(269,314)|(24,541)||416,177| |Restricted||funds|||||||| |||||At||||At|31 March| |||||1 April 2022|Income|Expenditure|Transfers||2023| |||||E|E|E|E||E| |MASDAP|||||152,550|(175,316)|||(22,766)| |Middlesbrough|||Council||||||| |Hubs||||55,875|200,000|(195,200)|||60,675| |Macmillan|Cancer||||||||| |Support||||38,112|30,000|(26,234)|||41,878| |Mental
Health|||||28,000|(41,955)|||(13,955)| |Slap Forward|||Tees||||||| |Valley (BBO)|||||13,223|(22,570)|9,347||| ## |a s s o Charitab e|a s s o Charitab e|Funds|continue||||| |---|---|---|---|---|---|---|---| |North Ormesby|OR||18,172||(18,172)||| |LSLiP||||18,406|(29,403)|10,997|| |Energy Redress|||||||| |Scheme||||3,758|(10,086)|6,328|| |Barclays||||4,500|(5,065)||(565)| |Warm Homes Fund||||76||(76)|| |Community
Justice Fund||||14,672|(16,081)|1,409|| |Warm
Up North||||37,322|(40,877)||(3,555)| ||||112,159|502,507|(580,959)|28,005|61,712| ||||At||||At 31 March| |||1 April 2021
6||income
f|Expenditure
6|Transfers
6|2022
6| |MASDAP||||201,098|(184,883)|(16,215)|| |Middlesbrough|Council||||||| |Hubs|||51,639|200,000|(195,764)||55,875| |Benefits for Migrants|||3,251|||(3,251)|| |Macmillan
Cancer|||||||| |Support|||28,561|30,000|(20,449)||38,112| |Mental Health||||28,000|(34,026)|6,026|| |Step Forward Tees|||||||| |Valley (BBO)||||17,129|(20,247)|3.118|| |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)|| |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| ## ## ## ## ## ## ## ## ## |Analysis|of Net A|ssets Between Funds|||| |---|---|---|---|---|---| ||||Unrestricted|Restricted|Total Funds| ||||Funds|Funds|2023| ||||E|E|E| |Tangible|fixed assets||91,110||91.110| |Current assets|||378.385|61,712|440,097| |Creditors|less than|1 year|(91,837)||(91,837)| |Provisions|||(1,974)||(1,974)| |Net assets|||375,684|61,712|437,396| ||||Unrestricted|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| ## |23.|Analysis|of Ch|an|ges
in|Net Debt|||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||At|| |||||||At 1 Apr|2022|Cash|flows|31 Mar||2023| ||||||||E||E|||E| ||Cash at bank and|||in hand||430.299||(75,127)|||355,172|| |24.|Operating|Lease||Commitments||||||||| ||The total|future|minimum||lease payments|under non-cancellable|operating||leases are||as follows:|| ||||||||||2023||2022|| ||||||||||E|||E| ||||||||||323|||482| ||||||||||323|||| ||||||||||646|||482| ## ## |Middlesbrough|Middlesbrough|Citizens Advice Bureau| |---|---|---| |Management|Information|| |Year Ended|31 March|2023| ## ## |||||||2023|2022| |---|---|---|---|---|---|---|---| |||||||6|6| |Income and endowments|||||||| |Donations
and legacies|||||||| |Donations
and gifts||||||115|170| |Charitable
activities|||||||| |Middlesbrough
Council|||- Core||funding|87,314|87,314| |Advocacy Service||||||186,153|213,274| |MASDAP||||||152,550|201,098| |Middlesbrough
Council|||- Hubs|||200,000|200,000| |Energy Redress Scheme||||||3,758|17,496| |Macmillan
Cancer Support||||||30,000|30,000| |Help To Claim|||||||154,696| |Mental
Health||||||28,000|28,000| |Slap Forward Tees|Valley -|||BBO||13,223|17,129| |Community
Justice|Fund|||||14,672|| |Warm
Up North||||||37,322|| |North Ormesby
OR|||||||9,000| |8arclays||||||4,500|| |LSLIP||||||18,406|41,736| |Warm Homes Fund||||||76|12,152| |Other income from charitable|||||activities|4,623|102| |||||||780,597|1,011,997| |Investment
income|||||||| |Bank interest receivable||||||404|| |Total income||||||781,116|1,012,167| |Expenditure|||||||| |Activities undertaken|||directly||||| |Wages||||||413,544|551,970| |Employer's
NIC||||||40,605|47,009| |Pension costs||||||13,691|1,372| |Premises costs||||||407|399| |Office costs||||||6,764|7,927| |Staf and volunteer|costs|||||15,485|14,334| |Payments
to partners||and other costs||||117,702|148,667| |||||||608,198|771,678| |Support costs|||||||| |Wages||||||135,496|129,716| |Premises costs||||||70,981|37,848| |Office costs||||||31,629|35,788| |Depreciation||||||16,907|18,359| |Staf and volunteer|costs|||||1,754|1,198| |Payments
to partners||and other costs||||6,691|439| |Governance
costs||||||400|2,784| |||||||263,858|226,132| |Expenditure
on charitable||||activities||872,056|997,810| ## |Detailed Statement of Financial Activities
(cunriuuuei||| |---|---|---| |Year Ended 31 March 2023||| ||2023|2022| |Net (expenditure)/income|(90,940)|14,357|