2022-03-31-accounts - Citizens Advice Bradford & Airedale And Bradford Law Centre

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Trustees			P Essler
			SAzam
			A Northage
			R Lister
			J Crouch
			R Beattie
			A Bostan
			S Robinson	(Appointed	2 March 2022)
Principal	staff		ATaylor - Chief Executive
Secretary			ATaylor
Charity number			1096130
Company	number		04578503
Principal	address and registered	address	31 Manor Row
			Bradford
			BD14PS
Auditor			Azets Audit Services Limited
			Triune Court
			Monks Cross Drive
			York
			YO32 9GZ
Bankers			Unity Trust Bank pic
			4 Brindleyplace
			Birmingham
			B12JB

		Page
Trustees' report		1-7
Statement oftrustees'	responsibilities
Independent auditor's	report	9-12
Statement offinancial	activities
Balance sheet		14
Statement ofcash flows		15
Notes to the financial	statements	16-31

				Unrestricted	Restricted	Total	Total
			Notes	2022 f	2022	2022	2021f
Income from:
Donations							1,123
Charitable activities			3	1,561,948	765,844	2,327,792	2,424,871
Total income				1,561,948	765,844	2,327,792	2,425,994
Ex enditure on:
Charitable activities			4	1,336,547	765,844	2,102,391	2,224,117
Net income for the year				225,401		225,401	201,877
Other recognised	gains and	losses
Actuarial gain/(loss)	on defined	benefit pension
schemes				28,511		28,511	(1,975)
Net movement in funds				253,912		253,912	199,902
Fund balances at 1	April 2021			1,063,541		1,063,541	863,639
Fund balances at	31 March 2022			1,317,453		1,317,453	1,063,541

				2022		2021
			Notes
Fixed assets
Tangible assets					307,254		332,674
Current assets
Debtors				219,237		183,484
Cash at bank and	in	hand		952,325		882,795
				1,171,562		1,066,279
Creditors: amounts		falling due within
one year			10	(151,856)		(292,278)
Net current assets					1,019,706		774,001
Total assets less	current liabilities				1,326,960		1,106,675
Creditors: amounts		falling due after
more than one year					(9,507)		(43,134)
Net assets					1,317,453		1,063,541
Income funds
Unrestricted funds					1,317,453		1,063,541
					1,317,453		1,063,541

						2021
				Notes
Cash flows from operating			activities
Cash generated		from operations		17	69,530		547,804
Investing	activities
Purchase	oftangible fixed assets					(4,792)
Net cash	used	in investing	activities				(4,792)
Net cash	used	in financing	activities
Net increase in		cash and cash equivalents			69,530		543,012
Cash and	cash	equivalents	at beginning	ofyear	882,795		339,783
Cash and	cash	equivalents	at end of	year	952,325		882,795

		2022	2021
Grants, contracts and fees		2,327,792	2,424,313
Other income			558
		2,327,792	2,424,871
Analysis by fund
Unrestricted funds		1,561,948	1,557,163
Restricted funds		765,844	867,708
		2,327,792	2,424,871
Grants, contracts and fees
BMDC Lot 1 (Equality Together)		23,400	23,400
BMDC Lot 2 (Family Action)			1,233
BMDC Lot 3		530,507	549,006
BMDC Lot 5		837,642	862,640
CCG Welfare Benefits Advice		11,917
Money and Pensions Service Funded	Debt Advice
Project		462,032	428,693
Legal Aid Agency		127,723	78,498
Universal Credit: Help to Claim		283,567	250,549
NPG Energy Advice		7,750	15,406
EU Funding		31,500	25,375
Community Justice Fund			63,200
No Child Cold		578	85,186
The VCSAlliance			9,184
National CA- Covid Capacity			8,710
Outreach Services			5,625
Keighley Pathways		8,458	7,000
Other		2,718	10,608
		2,327,792	2,424,313

		2022	2021
Staff costs		1,412,558	1,405,722
Other staff and volunteer costs		12,889	12,316
Office and ITcosts		110,693	68,724
Premises costs		93,820	91,253
Other		61,932	114,841
Sub-contract agency	services	289,478	362,632
		1,981,370	2,055,488
Share ofsupport costs (see note 5)		114,431	162,854
Share ofgovernance	costs (see note 5)	6,590	5,775
		2,102,391	2,224,117
Analysis by fund
Unrestricted funds		1,336,547	1,356,409
Restricted funds		765,844	867,708
		2,102,391	2,224,117

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				2022	2021
				Number	Number
				55	58
Employment		costs		2022	2021
Wages	and	salaries		1,284,966	1,276,028
Redundancy		costs			20,180
Social security costs				108,156	99,327
Defined	contribution		pension costs	58,567	57,280
				1,451,689	1,452,815

Tangible fix	ed asset	s
			Freehold	Short	Plant and	Total
			buildings	leasehold	equipment
				improvements
			f
Cost
At 1 April 2021			212,350	238,229	4,792	455,371
At 31 March	2022		212,350	238,229	4,792	455,371
Depreciation	and impairment
At 1 April 2021				121,100	1,597	122,697
Depreciation	charged	in the year		23,823	1,597	25,420
At 31 March	2022			144,923	3,194	148,117
Carrying amount
At 31 March	2022		212,350	93,306	1,598	307,254
At 31 March	2021		212,350	117,129	3,195	332,674

9	Debtors
				2022	2021
	Amounts falling due		within one year:
	Trade debtors			154,702	137,227
	Prepayments	and accrued income		64,535	46,257
				219,237	183,484
10	Creditors: amounts		falling due within one year
				2022	2021
	Other taxation	and social security		32,729	26,333
	Trade creditors			44,717	53,635
	Other creditors			68,961	197,697
	Pension scheme deficit obligations			5,449	14,613
				151,856	292,278

				2022	2021	2020
				f000's	f000's	f000's
Present	value	of	obligation	15		68

Retirement benefit schemes	Retirement benefit schemes	Retirement benefit schemes			(Continued)
Reconciliation ofopening		and closing provision
				2022	2021
				f000's	f000's
Provision	at the start ofthe	year		58	68
Unwinding	ofdiscount				2
Deficit contributions paid				(15)	(14)
Actuarial	re-measurements:
—Impact	ofany change in	assumptions
—Amendments to the contribution			schedule	28
Provision	at end ofyear			15	58
Amounts	falling due within	one year (note 10)		5	14
Amounts	falling due after more than one year (note 11)			10	44
				15	58
Income and expenditure		impact
				2022	2021
				f000's	F000's
Interest expense
Actuarial	re-measurements:
—Impact	ofany change in	assumptions
—Amendments to the contribution			schedule	28
				(28)

facto	r noted below:
		2022	2021	2020
		8000's	8000's	f000's
Year	1		14	14
Year	2		15	15
Year	3		15	15
Year	4		14	16
Year	5			13

Assumptions
	2022	2021	2020
	0/	0/	0/
Discount rate	2.35	0.66	2.53

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Analysis ofnet ass	ets between funds
	Unrestricted	Restricted	Total Unrestricted		Restricted	Total
	funds	funds		funds	funds
	2022f	2022f	2022	2021f	2021f	2021
Fund balances at 31 March 2022:
Tangible assets	307,254		307,254	332,674		332,674
Current assets/
(liabilities)	1,019,706		1,019,706	774,001		774,001
Long term liabilities	(9,507)		(9,507)	(43,134)		(43,134)
	1,317,453		1,317,453	1,063,541		1,063,541

	2022f	2021
Within one year	52,339	53,900
Between two and five years	91,038	103,555
	143,377	157,455

17	Cash generated from operations				2022	2021
	Net income before other recognised	gains		/ (losses)	225,401	201,877
	Depreciation and impairment oftangible		fixed assets		25,420	25,420
	Adjustments for the defined benefit	pension		scheme	(14,280)	(12,651)
	(Increase)/decrease in debtors				(35,753)	162,976
	(Decrease)/increase in creditors				(131,258)	170,182
	Cash generated from operations				69,530	547,804
18	Analysis ofchanges in net funds
	The charity had no debt during the	current		or previous year.

Comparative State	ment	of Financial Activities
			Unrestricted	Restricted	Total
			funds	fundsf	2021
Income from:
Donations			1,123		1,123
Charitable activities			1,557,163	867,708	2,424,871
Total income			1,558,286	867,708	2,425,994
Ex enditure on:
Charitable activities			1,356,409	867,708	2,224,117
Net income for the year			201,877		201,877
Other recognised	gains	and losses
Actuarial gain on defined		benefit pension schemes	(1,975)		(1,975)
Net movement in funds			199,902		199,902
Fund balances at 1	April	2020	863,639		863,639
Fund balances at	31 March 2021		1,063,541		1,063,541