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2022-03-31-accounts

Charity number: 1097422 Company number: 04649873

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU

(A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

Bohorun & Co Ltd Chartered Certified Accountants Registered Auditors 6 Howley Park Business Village Leeds LS27 0BZ

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU

A COMPANY LIMITED BY GUARANTEE

REGISTERED UNDER THE COMPANIES ACT 2006

CONTENTS

Page
Legal and administrative information 1
Report of the Directors (Trustees) 2 - 8
Independent examiner's unqualified report to the Trustees 9
Statement of financial activities 10
Statement of financial position 11
Cashflow statement 12
Notes to the financial statements 13 - 20

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU

1

A COMPANY LIMITED BY GUARANTEE

REGISTERED UNDER THE COMPANIES ACT 2006

LEGAL AND ADMINISTRATIVE INFORMATION

COMPANY REGISTRATION NUMBER 4649873 CHARITY NUMBER 1097422

DIRECTORS (TRUSTEES)

Chair: Dr Jan Eldred

Vice-Chair: Adam Leece

Trustees:

Linda Burgess Dr Jan Eldred Cllr Joe Hayward Adam Leece Alan Methley Reverend Michael Neal Frank Parnham Sarah Poolman Anne Marie Hoyle

CHIEF EXECUTIVE & COMPANY SECRETARY Jo Clark

PRINCIPAL OFFICES 1st Floor, Wellington House 36 Wellington Street Barnsley South Yorkshire S70 1WA

INDEPENDENT EXAMINER Bohorun & Co Ltd Chartered Certified Accountants Statutory Auditors 6 Howley Park Business Village Leeds LS27 0BZ

BANKERS

HSBC 5 Market Hill Barnsley

S70 2PY

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU

2

A COMPANY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS (TRUSTEES)

The Directors, who are also the Trustees, present their report and the audited financial statements for the year ended 31 March 2022.

STATUS, OBJECTIVES AND POLICIES

Barnsley & District Citizens Advice Bureau (Citizens Advice Barnsley/CAB) is a company limited by guarantee, registered number 4649873, and has no share capital. At 31 March 2022 there were 9 members and each member has guaranteed to contribute an amount not exceeding £1 in the event of the winding up of the company. The company is a registered charity, number 1097422. The organisation is authorised and regulated by the Financial Conduct Authority FRN: 617498.

The company is governed by its Memorandum and Articles of Association which outline the objects and powers of the charitable company. Under the company's Articles of Association, one third of the Trustees retire by rotation at the AGM and are eligible for re-election.

The organisational objectives are to:

Provide free, confidential advice to help people overcome their problems and campaign on big issues when their voices need to be heard.

Although a member of the Citizens Advice network, CAB is an independent local charity that offers impartial advice which is accredited by the Advice Quality Standard (AQS). The services CAB provides are available to everyone regardless of race, gender, disability, age, sexuality or religion.

TRUSTEES RECRUITMENT

The trustees are recruited in a variety of ways and in-line with the Citizens Advice Barnsley Trustee Recruitment Policy. There is an established wide and varied network facility which enables the recruitment of trustees with a diverse range of disciplines.

INVESTMENT POWERS

The Memorandum and Articles of Association authorises the Trustees to make and hold investments using the general funds of the charity but no such investments are presently held.

ACTIVITIES, ACHIEVEMENTS AND PUBLIC BENEFIT

Due to the Covid-19 pandemic and limited face to face advice services available, client numbers are mainly based on telephone and digital support. CAB overall service statistics (project activity plus that of the General Advice Universal Service) for the financial year 2021 - 2022 show that Citizens Advice Barnsley dealt with 15,885 problems for 3912 unique clients via total client contacts of 18,440.

During the period, the top issues that we advised clients on were:

a. 4926 Debt problems and helped people manage £6,772,951 of problem debt b. 3099 Welfare benefits and tax credit problems (excluding Universal Credit)

Continued

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS (TRUSTEES)

3

ACTIVITIES AND ACHIEVEMENTS - continued from page 2

CAB 2021 / 22 Client Survey Report provides a summary of the responses to the bureau’s annual client satisfaction survey. The report shows that:

98% of clients felt that the service they received was good or excellent

96% of clients said they would use the service again

98% of clients said they would recommend Citizens Advice Barnsley to someone else 81% of clients found it easy/very easy to access the service

96% of clients thought it was important/very important to access advice in a community location 98% of clients felt less stressed/anxious as a result of seeing the adviser 98% of clients thought their health and wellbeing would improve as a result of seeing the adviser 96% of clients felt more able to manage their own affairs after seeing the adviser

SERVICES PROVIDED

At 31 March 2022 CAB leases premises from BMBC at 1[st ] Floor, Wellington House, 36 Wellington Street, Barnsley S70 1WA, which provide a base for service provision; staff accommodation; volunteer training and meeting room facilities. The service relocated to these premises on 17 February 2014 from its previous town centre base at Shambles Street. The previous Lease expired in November 2020 and a Tenancy at Will has been agreed until the new Lease is drawn up which is then due to expire in November 2026.

Please note that due to the Covid-19 pandemic (and government guidance) all face to face services were suspended from 24th March 2020 and all staff worked from home to deliver the service mainly via telephone and digital channels throughout 2021 - 22 whilst our offices remained closed. Services were delivered in accordance with the CAB Covid-19 Service Delivery Plan. All funders and stakeholders were kept up-to-date with service and organisational developments and were in agreement and supportive of this course of action. The transition to return to face to face services followed government and Citizens Advic e guidance and thorough risk assessments were completed before any changes were implemented.

Telephone Service

Alongside the other access channels below, CAB operates a universal telephone advice service for members of the public. This is part of the Citizens Advice “Adviceline” service, the telephone number is a freephone service 0800 144 88 48.

This service is delivered by a mix of paid staff, apprentices and volunteers. At 31 March 2022 the service was available from CAB as follows (NB due to the partnership working with DIAL Barnsley and Age UK Barnsley via the Universal Advice and Information Service Contract, additional telephone capacity is available):

Monday 10.00 - 16.00 Tuesday 10.00 - 16.00 Wednesday 10.00 - 16.00 Thursday 10.00 - 16.00 Friday 10:00 - 16:00

Continued

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS (TRUSTEES)

4

ACTIVITIES AND ACHIEVEMENTS - continued from page 3

Emergency Face – to – Face Drop-In (not available during 2021/22)

In order to deal with emergencies that may arise from people presenting in person at the CAB main reception, at least one of the following criteria will need to be met for an individual to be seen on the day as an emergency case.

These are:

Where an individual presents a case where there is a need for urgent legal action to safeguard an individual's liberty; home; or access to essential living expenses / utilities

Where an individual may have communication problems arising from:

Such cases will be dealt with via emergency face-to-face triage, in accordance with CAB resources and it will be the responsibility of reception staff and Advice Session Supervisors where appropriate to make the necessary assessment in each case.

NB This service was not available during the pandemic as our premises remained closed.

Appointments/Other Channels

In addition to the above, where appropriate, face-to-face and telephone appointments for general advice are made for clients included in the service funded by BMBC. (Not available during 2021/22).

CAB also responds to letter enquiries but these services are not advertised or routinely offered to members of the public. CAB provides advice via video, email and webchat following successful pilot projects. In addition, CAB has developed a facility to also provide advice by email via its own website www.barnsleycab.org.uk

Service Management

The advice services are managed by the Operational Manager and the Project Manager who have responsibility for quality of advice across all services and who report to the CEO.

Other General Advice Services

Universal Advice and Information Service

Advice service available to everyone across the Borough via telephone, email and webchat. The service is delivered in partnership with DIAL Barnsley and Age UK Barnsley.

The service statistics included in this report only refer to the CAB section of the service. Outside of the pandemic period, face to face is also available as part of this service.

Outreach Service Funded by BMBC South Area Council

From June 2014 the bureau secured a contract, funded by the South Area Council to deliver weekly outreach drop-in sessions in locations in Darfield; Hoyland; and Wombwell and include a twilight session. The service is aimed at anyone who lives within the South Area Council boundary – people living outside that area are signposted to other services. The service has two distinct elements: a general advice service and a welfare rights service, both delivered by CAB.

Continued

5

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU

A COMPANY LIMITED BY GUARANTEE

REPORT OF THE DIRECTORS (TRUSTEES) ACTIVITIES AND ACHIEVEMENTS - continued from page 4

South Area Video Advice Service

Funded by the South Area Council to provide video advice to local residents during the pandemic period.

Outreach Service Funded by BMBC North Area Council

From September 2015, the bureau secured funding from the North Area Council to deliver weekly advice sessions in: Darton East, Darton West, Old Town and St Helens for people living or working in those areas. The service is provided in partnership with DIAL Barnsley and CAB is the lead organisation. Advice is provided by one CAB Generalist Adviser and one DIAL Welfare Benefits adviser.

Ward Alliance Outreach Services

CAB has delivered advice sessions available to residents throughout the North East Area Council Wards. The services have been provided for: Cudworth and Monk Bretton and are each funded by the relevant Ward Alliance. The services are for people living and/or working in those areas.

North East Area/Ward Alliance Video Advice

Funded by the North East Area Council/Ward Alliance to provide advice via video to residents of the area during the pandemic period.

BSL Advice Service

Through collaboration with Barnsley Council, from 25 January 2012 CAB has been delivering a weekly drop-in advice session for Deaf people. A BSL interpreter is on hand to support these sessions, mainly funded by the Council within the Universal Advice and Information Contract. This face to face service was suspended through the pandemic period, however the service was available via video link from April 2021.

Money Plan Service

This service was facilitated by Citizens Advice and is a non-funded project. Financial advice is provided via appointments on a monthly basis by a local qualified Financial Adviser who attends the town centre CAB office in a voluntary capacity. Referrals are made to the adviser via the CAB Adviceline service and other CAB projects. The service started in 2015 with the adviser receiving induction and training from 6[th ] August 2015. The adviser uses CAB systems including Casebook to record his cases. NB This service has been suspended during the pandemic period

Pension Wise

The Pension Wise Guider assists Barnsley clients once or twice a week via sessions held in CAB offices. The Guider is based at Citizens Advice Sheffield and the project is funded by Pension Wise. NB This service has been suspended during the pandemic period.

Dearne Outreach Service

Funded by the Dearne Area Council, Dearne Development Fund, this service provides advice including generalist and specialist debt advice for clients who live in The Dearne area. The service is staffed by one CAB Debt Adviser and one CAB Generalist Adviser. The sessions have been delivered via telephone and digital channels throughout the pandemic period.

Energy Advice Service

Funded by Citizens Advice, the service provides one-to-one appointments to clients with advice/support regarding all aspects of energy saving information including switching energy suppliers and maximising income. The funding also includes an element for delivering awareness-raising/training sessions to groups.

Continued

6

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU

A COMPANY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS (TRUSTEES) ACTIVITIES AND ACHIEVEMENTS - continued from page 5

Universal Credit Help to Claim Service

This service is funded at source from DWP and allocated by Citizens Advice. The funding provides for CAB advisers to be based daily in the Jobcentre for face-to-face advice in all elements of making a claim for Universal Credit, up to the first full payment being received by the claimant. During the pandemic period, the service has been delivered via telephone and digital channels.

Skelmanthorpe Outreach Service

Face-to-face drop-in advice service funded by Denby Dale Parish Council for the residents of the area. This service has been suspended during the pandemic although clients have been able to access advice via telephone.

Penistone Outreach Service

Face-to-face drop-in advice service funded by the Penistone Area Council to provide advice on debt and financial issues and any related areas of law. This service has been delivered via telephone and digital channels during the pandemic period.

Flood Relief Service

This service is funded via South Yorkshire Community Foundation and is a three-year project delivered in partnership with Citizens Advice Rotherham. The service provides advice for people affected by recent flooding. Central Area Outreach Service

The project is a joint initiative funded by the Ward Alliances and the Central Area Council Covid-19 Financial Resilience Fund to provide remote advice across the whole of the Central Area from January 2021. Yorkshire Building Society Service

This service is initially a pilot project funded by the Yorkshire Building Society (YBS) and funding allocated to CAB by Citizens Advice. The service provides advice for all issues and the adviser is based in the Town Centre YBS Branch to deliver two advice sessions per week. The service is available for all residents of Barnsley regardless of whether they are YBS customers or not.

SPECIALIST ADVICE SERVICES AND OTHER PROJECTS

During the year CAB provided Advice Quality Standard (AQS) accredited advice at general help with telephone standard and casework services in debt and welfare benefits. Referrals to CAB specialist advice services are made via the CAB General/Universal Advice Services. The specialist advice services are managed by the Operational Manager and Project Manager and staff are based in CAB town centre premises. Some outreach work is also undertaken. During the pandemic period, all specialist services have been delivered via telephone and digital channels.

Money Advice Service Debt Advice Project (MaPS))

This service is a Money And Pension Service funded debt advice project in partnership with Citizens Advice. CAB received funding for a complement of 6 full time equivalent money advisers and associated administrative officers and supervision. The service is provided Monday to Friday by a mix of email, webchat and telephone. Face to face provision has been suspended throughout the pandemic. Funding for the project is currently secured until January 2023.

Berneslai Homes Money Advice Project

From April 2009 Berneslai Homes (BH) has funded CAB to provide an independent Money Advice Service, aimed at Berneslai Homes Tenants. The service agreement has been renewed and a new one-year agreement has been confirmed which expires in 2023.

The service aims to support BH tenants who need assistance by the provision of a confidential financial health check which includes income maximisation and debt / money advice, as appropriate. In so doing it is anticipated that this will also help tenants by reducing the level of problem debt including rent arrears and minimise homelessness.

Continued

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS (TRUSTEES) ACTIVITIES AND ACHIEVEMENTS - continued from page 6

7

Council Tax Arrears Advice Service

This service is funded via BMBC and provides a designated adviser to accept referrals from the BMBC Council Tax Recovery Section. The current funding is for four years and is due to expire in 2025.

North Area Debt Advice Service

Funded by the North Area council to provide debt advice via telephone and digital channels.

Welfare Benefits Advice Service

Welfare benefits advice provision funded by Access to Justice - Community Justice Fund via The National Lottery Community Fund.

ACCOUNTS AND FINANCIAL REVIEW

The Trustees submit the independent examiner’s unqualified report for the year ended 31 March 2022. The surplus for the year amounts to £37,430 which consists of additional funding secured and savings made to planned expenditure throughout the year.

RESERVES POLICY

In line with the Charity Commission guidelines, CAB Trustees have designated reserves to ensure that the bureau can continue to provide a level of service having regard to possible future fluctuations in both income and expenditure. For 2021/22, the Trustees considered that a minimum of three months expenditure of core costs should be maintained as well as potential pension and redundancy liability costs to be held in reserves. In order to promote the sustainability of the organi sation, reserves will be designated to allow provision for future premises costs/relocation.

The Trustees are committed to investing part of any surplus reserves during 2022 / 23 into delivering more front -line advice, in line with CAB aims and charitable objectives.

RISK MANAGEMENT

CAB Trustees undertake an annual corporate risk assessment to identify key risk factors. These include an

assessment of all factors relating to: governance; operations; finances; external influences; and compliance (risk management includes the Covid-19 pandemic). Actions are proposed to address any risks identified in the assessment process and these are included in the CAB Annual Action Plan, implementation of which is routinely monitored at quarterly Trustee Board meetings. Internally, risk is minimised by the implementation of explicit financial systems and controls, which include a scheme of delegated financial authority. Budgets are set annually and expenditure is monitored against budget on a quarterly basis by t he Trustee’s Finance Scrutiny Committee, CEO, Executive Group and the Trustee Board.

GOING CONCERN

Trustees confirm that no funding was withdrawn during the Covid-19 pandemic period and that no material uncertainties exist as at 31[st ] March 2022.

FUTURE PLANS

In relation to its work programme, CAB has produced a 3 year Business and Development Programme for 2022 – 2025 that sets out a proposed strategic direction of travel over the period. This programme includes a number of costed activities showing potential developments and associated outcomes.

As part of the programme, subject to satisfactory funding and contract arrangements, CAB plans to continue providing:

5) Delivery of outreach services in the areas covered by the BMBC South Area, Penistone, Dearne, Central Area/Ward Alliances and North Area Council and also the NE Area Wards Alliances, as part of the Area Council and Ward Alliances respective commissioning arrangements

Continued

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS (TRUSTEES) ACTIVITIES AND ACHIEVEMENTS - continued from page 7

8

The Board is also committed to reviewing the bureau’s governance arrangements during 2022 / 23 to ensure that these remain fit for purpose. CAB will continue to explore ways of strengthening local partnership working arrangements.

Throughout 2022 / 23 CAB will continue to explore new and additional sources of income as a priority area of work. The Business Development Manager post will continue to facilitate this.

STATEMENT OF THE RESPONSIBILITIES OF THE DIRECTORS (TRUSTEES)

Company law requires the directors of the company, who are also the Trustees, prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In accordance with company law, as the company's directors, we certify that: - so far as we aware, there is no relevant audit information of which the company's auditors are unaware; and - as the directors of the company we have taken all the steps that we ought to have taken as directors in order to make ourselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

APPROVAL

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in April 2008) and in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small companies.

The report was approved by the Directors (Trustees) on 5[th ] May 2022 and signed on their behalf by:

Dr Janine Eldred (Chair)

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE

9

Independent Examiners Report to the Trustees of Barnsley & District Citizens Advice Bureau

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2022 which are set out on pages 8 to 16.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants (ACCA), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

D Prakash Bohorun FCCA (Independent Examiner)

Association of Chartered Certified Accountants (ACCA)

Bohorun & Co Ltd t/a Bohoruns Accountants

Chartered Certified Accountants; Registered Auditors 6 Howley Park Business Village Pullan Way, Morley Leeds LS27 0BZ

Date

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES

10

FOR THE YEAR ENDED 31 MARCH 2022

INCOME AND EXPENDITURE ACCOUNT
Unrestricted Restricted
Note
Funds
Funds
Incoming Resources
£
£
Incoming resources from charitable activities:
Grants and contract funding
2
0
900,209
Incoming resources from generated funds:
Voluntary income - Donations and other income
160
Activities for generating funds - Bank interest
1,577
Miscellaneous Income
1,424
Covid Pandemic Assistance Receipts
Total Incoming Resources
3,161
900,209
Resources Expended
Charitable activities
3
4,000
(868,531)
Governance costs
3
0
(1,409)
Total Resources Expended
4,000
(869,940)
Net Incoming/(outgoing) Resources before Transfers/
Net Income/(Expenditure) for the year
7,161
30,269
Transfers between funds
10
49,820
(49,820)
Net Movement in Funds
56,981
(19,551)
Unrestricted
TOTAL MOVEMENT IN FUNDS
Funds
£
FUNDS BALANCES AT 1 APRIL 2021
382,905
Net Movement in Funds 2022
56,981
FUNDS BALANCES AT 31 MARCH 2022
439,886
2022		 2022 2022
Total
2022
£
900,209
160
1,577
1,424
0
3,161 900,209
4,000
0		 (868,531)
(1,409)		 (864,531)
(1,409)
4,000 (869,940) (865,940)
7,161
49,820		 30,269
(49,820)		 37,430
0
56,981 (19,551) 37,430
Unrestricted
Funds
£
382,905
56,981
439,886

None of the charitable company's activities were acquired or discontinued during the year and there were no recognised gains and losses for 2021 and 2022.

The notes on pages 12 to 20 form part of these accounts.

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE

11

STATEMENT OF FINANCIAL POSITION - AS AT 31 MARCH 2022

Note
FIXED ASSETS
Tangible fixed assets
5
CURRENT ASSETS
Debtors
6
Prepayments
7
Cash at bank and in hand
8
CURRENT ASSETS
TOTAL ASSESTS
CURRENT LIABILITIES
Creditors - amounts falling due within one year
9
NET CURRENT ASSETS
NON-CURRENT LIABILITIES
Creditors - amounts falling due After one year
10
TOTAL LIABILITIES
NET ASSETS
REPRESENTED BY
RESTRICTED FUNDS
11
UNRESTRICTED FUNDS
11
TOTAL FUNDS		 2022
£
16,389
7,233
42,740
609,314
659,287
675,676
71,915
587,372
24,995
96,910
578,766
138,880
439,886
578,766		 2021
£
19,281
23,715
63,435
604,727
691,877
711,158
94,837
597,040
74,985
169,822
541,336
158,431
382,905
541,336

For the years ending 31 March 2021 and 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' responsibilities:

The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and SORP2015.

These accounts were approved by the trustees on 10th June 2022 and signed on their behalf by:

Dr Jan Eldred Chair

Company Registration Number: 04649873 Charity Registration Number: 1097422

12

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE

CASH FLOW STATEMENT FROM 1 APRIL 2021 TO 31 MARCH 2022

Reconciliation of surplus for the Year to the cash at the end of the period.

OPERATING ACTIVITIES
Surplus for the Year to 31 March 2022
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH PROVIDED BY OPERATIONS
Debtors
Prepayments
Accruals: Utility
Accruals: Holiday
Accruals: Audit
Accruals: Premises Service Level Agreement
Creditors-Amounts due within 1 Year: Grants received in advance
Pension creditor
VAT Creditor
NET CASH PROVIDED BY OPERATING ACTIVITIES
INVESTING ACTIVITIES
Plant & Machinery - Depreciation
1,304
Fixtures & Fittings - Depreciation
1,588
Net cash provided by Investing Activities
NET CASH INCREASE FOR THE PERIOD
Cash at beginning of period
CASH AT END OF PERIOD		 £
37,430
16,482
20,695
5,665
0
150
(14,088)
(66,739)
0
2,100
1,695
2,892
4,587
604,727
609,314

The Notes on pages 12 to 20 form part of the accounts.

13

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE

NOTES ON THE ACCOUNTS - 31 MARCH 2022

ACCOUNTING POLICIES

1 1.1 Basis of preparation of financial statements

The accounts have been prepared under the historical cost convention, as modified by the revaluation of certain fixed assets and investments measured at market value. The accounts have been prepared in accordance with the FRS102 (effective January 2015), and the requirements of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with SORP 2015 (effective January 2015).

1.2 Fund accounting

1.3 Incoming resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

1.4 Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Resources expended are allocated to activities on the basis of staff time spent on those activities or the use of related resources in those activities.

ACCOUNTING POLICIES - continued on page 14

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE NOTES ON THE ACCOUNTS - 31 MARCH 2022

14

ACCOUNTING POLICIES - continued from page 13

1 1.5 Tangible fixed assets and depreciation

Assets acquired at an item cost of less than £1,000 are all treated as revenue items, in accordance with Citizens Advice Bureau policy.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost residual value of each asset over its useful life, as follow:

Plant and Machinery - 15% reducing balance method. Fixtures, fittings and equipment - 15% reducing balance method.

1.6 Taxation

As a registered charity, Barnsley & District Citizens Advice Bureau is exempt from income tax and corporation tax under section 505 (1) of the Income and Corporation Taxes Act 1988.

1.7 Pensions

The charity operates a defined contribution pension scheme. The pension charge represents the amount payable by the charity towards a stakeholder pension scheme and to some employees' personal pension schemes.

2 GRANTS AND CONTRACT FUNDING

2022
2022
Unrestricted Restricted
Funds
Funds
£
£
Cit. Advice - Money & Pensions Service
301,750
BMBC - North Area Council
95,008
BMBC - South Area Council
82,143
Cit. A.(DWP) - Universal Credit Help to Claim
86,604
BMBC - Universal Advice & BSL
70,000
SYCF - Flood Relief
49,990
BMBC - Council Tax Referrals/Recovery
42,033
Berneslai Homes
38,803
BMBC - Central Area/Ward Alliance
30,000
Cit. A. - HTC Targeted Follow up Pilot Fund
20,200
BMBC-N.E.Area/Ward Alliances Outreaches
15,437
Yorkshire Building Society
15,000
BMBC - Penistone Area Council
12,177
BMBC - North Area Debt Advice
10,000
Cit. Adv - Enegy Best Deal
7,000
BMBC - Dearne Development
6,386
Cit.Adv. - PACE Covid Scale up Fund
6,280
Mind - Mental Health Response Fund
4,998
National Lottery - Community Justice Fund *
4,400
Denby Dale Parish Council - Skelmanthorpe Outreach
0
Cit. Advice - BEIS Capacity Equipment
2,000
National Lottery-Coronvirus Community Support Fund
0
Total Restricted Funds
0
900,209		 2022
2022
Unrestricted Restricted
Funds
Funds
£
£
Cit. Advice - Money & Pensions Service
301,750
BMBC - North Area Council
95,008
BMBC - South Area Council
82,143
Cit. A.(DWP) - Universal Credit Help to Claim
86,604
BMBC - Universal Advice & BSL
70,000
SYCF - Flood Relief
49,990
BMBC - Council Tax Referrals/Recovery
42,033
Berneslai Homes
38,803
BMBC - Central Area/Ward Alliance
30,000
Cit. A. - HTC Targeted Follow up Pilot Fund
20,200
BMBC-N.E.Area/Ward Alliances Outreaches
15,437
Yorkshire Building Society
15,000
BMBC - Penistone Area Council
12,177
BMBC - North Area Debt Advice
10,000
Cit. Adv - Enegy Best Deal
7,000
BMBC - Dearne Development
6,386
Cit.Adv. - PACE Covid Scale up Fund
6,280
Mind - Mental Health Response Fund
4,998
National Lottery - Community Justice Fund *
4,400
Denby Dale Parish Council - Skelmanthorpe Outreach
0
Cit. Advice - BEIS Capacity Equipment
2,000
National Lottery-Coronvirus Community Support Fund
0
Total Restricted Funds
0
900,209		 2022
2022
Unrestricted Restricted
Funds
Funds
£
£
Cit. Advice - Money & Pensions Service
301,750
BMBC - North Area Council
95,008
BMBC - South Area Council
82,143
Cit. A.(DWP) - Universal Credit Help to Claim
86,604
BMBC - Universal Advice & BSL
70,000
SYCF - Flood Relief
49,990
BMBC - Council Tax Referrals/Recovery
42,033
Berneslai Homes
38,803
BMBC - Central Area/Ward Alliance
30,000
Cit. A. - HTC Targeted Follow up Pilot Fund
20,200
BMBC-N.E.Area/Ward Alliances Outreaches
15,437
Yorkshire Building Society
15,000
BMBC - Penistone Area Council
12,177
BMBC - North Area Debt Advice
10,000
Cit. Adv - Enegy Best Deal
7,000
BMBC - Dearne Development
6,386
Cit.Adv. - PACE Covid Scale up Fund
6,280
Mind - Mental Health Response Fund
4,998
National Lottery - Community Justice Fund *
4,400
Denby Dale Parish Council - Skelmanthorpe Outreach
0
Cit. Advice - BEIS Capacity Equipment
2,000
National Lottery-Coronvirus Community Support Fund
0
Total Restricted Funds
0
900,209		 2022
Total
£
301,750
95,008
82,143
86,604
70,000
49,990
42,033
38,803
30,000
20,200
15,437
15,000
12,177
10,000
7,000
6,386
6,280
4,998
4,400
0
2,000
0
900,209		 2021
2021
2021
Unrestricted Restricted
Total
Funds
Funds
£
£
£
317,038
317,038
94,992
94,992
79,572
79,572
85,640
85,640
70,000
70,000
24,995
24,995
22,464
22,464
38,803
38,803
20,000
20,000
0
0
8,833
8,833
0
0
5,034
5,034
19,428
19,428
0
0
7,755
7,755
0
0
29,739
29,739
48,221
48,221
0
0
10,095
10,095
9,965
9,965
0 900,209 0
892,574
892,574

15

Note 3

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE NOTES ON THE ACCOUNTS - 31 MARCH 2022
CENTRAL
Money Adv-
R
North Area
Council-R
South Area
Council-R
UC Help to
Claim-R
BMBC
Council Tax
Recovery-R
SYCF Flood
Relief-R
Universal
Advice -
BSL-R
Berneslai
Homes-R
Central
Area Ward
Alliance-R
Yorkshire
Building
Society-R
HTC
Targeted
Follow Up
Pilot-R
Penistone-
R
North Area
Debt-R
PACE
Covid Scale-
up Fund-R
BEIS-R
Mind-R
Community
Justice
Fund-R
Gen Advice-
UR
Dearne
Developm
ent-R
Energy
Best Deal-R
Ward
Alliance
Outreaches-
R
TOTAL Year
2021/22
TOTAL
Year
2020/21
Salaries
Salaries & NI & Pension
115,659
216,938
40,405
41,439
66,212
40,394
18,595
18,483
30,850
29,522
14,344
10,575
10,685
11,330
8,218
3,444
-4,000
7,025
4,564
9,258
693,938
603,721
Total Salaries
115,659
216,938
40,405
41,439
66,212
40,394
18,595
18,483
30,850
29,522
14,344
10,575
10,685
11,330
8,218
3,444
-4,000
7,025
4,564
9,258
693,938
603,721
Staff & Volunteer
Staff - Training
280
280
1,706
Staff - Travel
548
204
6
176
52
8
6
999
134
Volunteer - Expenses
53
53
194
Total Staff & Volunteer
880
204
6
176
52
8
6
1,332
2,033
Office
IT equipment,support
780
81
21
44
399
27
66
1,682
149
52
3,302
8,156
Office equipment expense
714
8
80
1,332
2,135
1,309
Depreciation- Equipmt, Fxt&Ftgs
2,892
2,892
3,403
Insurance - General
4,138
4,138
1,659
Postage
885
21
906
452
Printing & Stationery
1,234
12
12
1,258
814
Reference materials, subscrptns
13,622
139
13
155
52
52
83
26
65
50
14,256
13,603
Telephone & Comms
4,122
452
571
70
60
121
85
32
20
15
60
324
10
40
49
20
6,051
8,933
Other
1,980
20
25
26
1,750
0
35
5,586
1,822
Total Office
30,368
724
38
8
854
114
511
1,802
231
111
96
20
132
60
3,339
149
62
40
0
61
55
38,773
40,151
Premises
Rent
240
240
212
Rates
3,174
3,174
3,174
Cleaning, repairs & maint'ce
1,493
1,493
219
Other
39,121
39,121
36,948
Total Premises
43,788
240
44,028
40,554
Governance
Audit
1,360
1,360
1,210
Legal & professional fees
13
13
13
Other
36
36
36
Total Governance
1,409
1,409
1,259
Other
Partner payments
40,752
24,695
20,940
86,387
74,093
Bank charges
74
74
84
Total Other
74
40,752
24,695
20,940
86,461
74,177
Xcharges Salaries
-115,659
41,724
7,172
9,716
15,036
7,156
4,583
3,534
6,826
4,255
3,238
5,093
471
979
784
666
1,633
755
2,039
0
-0
Xcharges Staff & Volunteer
-880
316
55
67
125
53
28
29
49
30
26
42
11
7
6
13
9
14
-0
0
Xcharges Office
-30,368
10,674
1,895
2,726
3,940
1,953
934
833
1,854
1,076
645
1,091
324
318
321
655
443
165
520
-1
-0
Xcharges Premises
-43,788
16,488
2,638
4,094
5,192
2,729
1,303
1,467
2,705
1,451
1,255
1,846
548
33
200
202
491
127
1,019
-0
Xcharges Governance
-1,409
484
96
117
244
78
38
41
64
11
47
100
8
3
5
15
31
29
-0
Xcharges Other
-74
29
4
6
9
4
2
2
5
3
2
3
1
1
0
0
1
0
1
1
0
287,581
93,295
58,179
91,787
52,531
50,689
47,132
42,583
36,459
19,652
18,769
12,180
12,732
3,339
149
9,596
5,007
-4,000
9,689
5,651
12,941
865,940
761,895
Detailed Expenses
2021-22		 603,721 603,721
1,706
134
194		 2,033
8,156
1,309
3,403
1,659
452
814
13,603
8,933
1,822		 40,151
212
3,174
219
36,948		 40,554
1,210
13
36		 1,259
74,093
84		 74,177
-0
0
-0
-0
0		 761,895

16

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE NOTES ON THE ACCOUNTS - 31 MARCH 2022

4
STAFF COSTS
Salaries and wages
Redundancy Costs
Holiday Accrual Entitlement
Social Security costs
Pension Employer contributions		 2022
614,850
0
0
48,757
34,331
697,938		 2021
534,407
0
(880)
39,700
30,494
603,721

No employee was paid £60,000 or more during the year. No remuneration was paid to any of the trustees of the charity during the year or the prior year, Nor any expenses, last year the payment for the Bureau's conference was £218 for one trustees, one trustee with associated travel at £42. For the prior year also saw a total of £50 payable for Disclosure and Baring Service checks "DBS" for two trustees. In total for the trustees expenses were Nil and for the prior year was £310.

The average number of employees (part time & full) during the period, stated as F.T.E. was as follows:

Money Advice Service
Universal Credit Help to Claim
South Area Council
Berneslai Homes
North Area Council
Council Tax recovery
Universal Advice
Help to Claim Targeted Follow Up Fund
Central Area Ward Alliance
South Yorkshire Flood Releif
Community Justice Fund
Mind		 2022
9
3
2
2
2
2
1
1
1
1
0
0
24		 2021
9
3
2
1
2
1
1
0
0
0
1
1
21

5

TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Cost
At 1 April 2021
Additions during year
Disposals during year
At 31 March 2022
Depreciation
At 1 April 2021
Charge for year
Relating to disposals
At 31 March 2022
Net book amounts
At 31 March 2022
At 31 March 2021		 Plant &
Machinery
£
26,991
0
0
26,991
18,300
1,304
0
19,604
7,387
8,691		 Fixtures &
Fittings
£
33,031
0
0
33,031
22,441
1,588
0
24,029
9,002
10,590		 Total
£
60,022
0
0
60,022
40,741
2,892
0
43,633
16,389
19,281
BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU
A COMPANY LIMITED BY GUARANTEE
NOTES ON THE ACCOUNTS - 31 MARCH 2022
Unrestricted
6
DEBTORS
Funds
£
Due within one year:
Bank Interest & Grants receivable
2,677
2,677
Unrestricted
7
PREPAYMENTS
Funds
£
Due within one year:
4,000
4,000
8
CASH AT BANK AND IN HAND
Balance at bank
423,820
Cash in hand
250
424,070
9
CREDITORS - amounts falling due within one year:
Bank Overdrawn
0
V.A.T.
0
Mind - Mind
0
Citizens Advice - BEIS
0
National Lottery - Community Justice Fund
0
SYCF Flood Relief- 3 Year £149,970 from Sept 2022
0
BMBC - Central Area Ward Alliance
0
BMBC - Dearne
0
BMBC - North Area Council
0
YBS - Flood Releif
0
Accrued expenses
7,250
7,250
** Is income received in advance during the year 2021/22 that is
10
CREDITORS - amounts falling due after one year:
SYCF Flood Relief 3 Year £149,970 - From April 2023
0
0		 Unrestricted
Funds
£
2,677		 17
Restricted
2022
2021
Funds
Total
Total
£
£
£
4,556
7,233
23,715
4,556
7,233
23,715
Restricted
2022
2021
Funds
Total
Total
£
£
£
38,740
42,740
63,435
38,740
42,740
63,435
185,244
609,064
604,477
0
250
250
185,244
609,314
604,727
0
0
0
2,100
2,100
0
0
0
4,998
0
0
2,000
0
0
4,400
49,990
49,990
49,990
0
0
10,000
0
0
4,351
3,575
3,575
3,575
9,000
9,000
0
0
7,250
15,523
64,665
71,915
94,837
to meet expenditure for the year 2022/23
24,995
24,995
74,985
24,995
24,995
74,985		 17
2021
Total
£
23,715
2,677 23,715
Unrestricted
Funds
£
4,000		 2021
Total
£
63,435
4,000 63,435
423,820
250		 604,477
250
424,070 604,727
0
0
0
0
0
0
0
0
0
0
7,250		 0
0
4,998
2,000
4,400
49,990
10,000
4,351
3,575
0
15,523
7,250 94,837
0 74,985

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE NOTES ON THE ACCOUNTS - 31 MARCH 2022

18

11 MOVEMENTS IN FUNDS

Restricted Funds:
Cit. Advice - Money & Pensions Service
BMBC - North Area Council
BMBC - South Area Council
Cit. A.(DWP) - Universal Credit Help to Claim
BMBC - Universal Advice & BSL
SYCF - Flood Relief
BMBC - Council Tax Referrals/Recovery
Berneslai Homes
BMBC - Central Area/Ward Alliance
Cit. A. - HTC Targeted Follow up Pilot Fund
BMBC-N.E.Area/Ward Alliances Outreaches
Yorkshire Building Society
BMBC - Penistone Area Council
BMBC - North Area Debt Advice
Cit. Adv - Enegy Best Deal
BMBC - Dearne Development
Cit.Adv. - PACE Covid Scale up Fund
Mind - Mental Health Response Fund
National Lottery - Community Justice Fund
Denby Dale Parish Council - Skelmanthorpe Outreach
Cit. Advice - BEIS Capacity Equipment
National Lottery-Coronvirus Community Support
Total Restricted Funds
Unrestricted Funds:
Designated
Contingency & Development Fund
General
General - NI Rebate from HMRC
Total Unrestricted Funds
Total Funds*		 Balance
31.03.2021
£
40,083
20,010
(10,629)
4,395
26,793
8,339
4,787
15,590
15,909
0
5,654
0
(1,445)
8,906
0
2,996
(2,770)
10,502
(200)
1,532
7,597
F
382		 Incoming
Funds
£
301,750
95,008
82,143
86,604
70,000
49,990
42,033
38,803
30,000
20,200
15,437
15,000
12,177
10,000
7,000
6,386
6,280
4,998
4,400
2,000		 Outgoing
Funds
£
(287,577)
(93,295)
(58,179)
(91,787)
(47,131)
(50,689)
(52,533)
(42,583)
(36,459)
(18,770)
(12,941)
(19,653)
(12,180)
(12,731)
(5,651)
(9,690)
(3,339)
(9,596)
(5,007)
(149)
(869,940)
4,000
4,000
(865,940)		 Transfers
Balance
in/(out)
31.03.2022
£
£
54,256
21,723
13,335
(788)
(49,662)
0
7,640
(5,713)
11,810
9,450
1,430
8,150
(4,653)
1,448
0
6,175
1,349
308
0
171
5,904
(807)
(1,532)
0
9,448
(382)
0
158,431 900,209 (49,820)
138,880
382,905
0		 3,161 49,820
435,886
4,000
382,905 3,161 49,820
439,886
541,336 903,370 0
578,766

** £4,000 NI Rebate from HMRC - Negative expenditure

Purposes of Restricted Funds

The restricted funds relate to specific activities for which specific funds were raised:

Movements on Funds, continued on page 19

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE NOTES ON THE ACCOUNTS - 31 MARCH 2022

19

11 Movements on Funds, continued from page 18

Transfers It was agreed that the DWP (Personal Budgeting Skills) the Energy Best Deal and DRO can be taken to the unrestricted reserves.

The designated contingency & development fund Is designated for the purpose of covering any deficiency for the future funding of the charity and specifically includes the following:

deficiency for the future funding of the charity and specifically includes the following:
Pensions liability (potential debt on withdrawal) - Note 14 & 15
5 Years provision for the renting of premises from April 2022.
Redundancy Costs.
Reserves policy (3 Months budgeted organisational core running costs)		 £
2022
78,968
75,000
58,204
48,000
260,172

12

ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible fixed assets
Debtors
Prepayments
Balances at bank and in hand
Liabilities
Net assets		 Unrestricted
Funds
£
16,389
2,677
4,000
424,070
(7,250)
439,886		 Restricted
Total
Funds
31.3.2022
£
£
0
16,389
4,556
7,233
38,740
42,740
185,244
609,314
(89,660)
(96,910)
138,880
578,766

13

STATUS

Barnsley & District Citizens Advice Bureau (The Bureau) is a company limited by guarantee and has no share capital. It is incorporated within England and Wales as part of the UK. The Bureau is a public benefit entity that is a registered charity number 1097422. In the event of the winding up of the company, the liability of members is limited to a maximum of £1 each.

14

COMMITMENTS

The charity had financial commitments for the Service Level Agreement (Property under lease) which runs to to and including 13 November 2022, The total anticipated outstanding charges from 1st April 2022 are £17,188 (£44,948 from 1st April 2021).

The charity had no other commitments under non cancellable operating leases at 31 March 2022.

15

PENSION COMMITMENTS

The charity operates a pension scheme under Growth Plan Series 4 benefits, by administering contributions made towards a stakeholder pension scheme and to certain employees' personal pension schemes. The pension costs represent a fixed rate contribution paid by the charity into the appropriate pension schemes. There were no unpaid contributions (2021: Also none). Employers pension charge for the year was £34,331 (2021: £30,494) of which £6,642 was for the repayment of the deficit in Growth Plan Series 1 and 2.

Scheme Actuary has calculated the amount of employer debt on withdrawal liability for Barnsley & District Citizens Advice Bureau to be £95,190 as at Septmber 2019, arising from previous deficits on Growth Plans 1 and 2. The Actuary has scheduled annual repayments to eliminate this liability and in the year 2021/22 this amounted to £6,642 and in the year 2022/23 this will be £4,887 (2020/21: £6449). After repayments of debt costed to 31 March 2022 the debt was calculated that amounted to £78,968. The current scheme, Growth Plan Series 4, is a defined contribution scheme and as such will not incur any liabilities.

BARNSLEY & DISTRICT CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE NOTES ON THE ACCOUNTS - 31 MARCH 2022

20

16 CONTINGENT LIABILITIES

The estimated amount of employer debt on withdrawal liability for Barnsley & District CAB as at September 2019 has been calculated by the Scheme Actuary at £95,190 no further updates have been received, previously as at June 2019, it was £116,300.

17 RELATED PARTY TRANSACTIONS

The Bureau is a member of the Citizens Advice and conforms with its membership requirements and to its aims, principles and policies. Any amendments of the Bureau's Memorandum and Articles of Association should not be inconsistent with the policies of Citizens Advice. However, Barnsley CAB runs its activities independently.

18 FEES PAID TO THE INDEPENDENT EXAMINER

Year 2022 2021
Independent examination provision for 2022 £1,250 £1,210
Assurances services other than audit £0 £0
Tax advisory £0 £0
Other financial services £0 £0