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2023-03-31-accounts

Page
Legal and administrative
information
Report ofthe Directors (Trustees) 2-7
Independent
examiner's
unqualified
report to the Trustees
Statement offinancial activities
Statement offinancial position 10
Cashflow statement
Notes to the financial
statements
12-19

INCOME AND EXPENDITURE ACCOUNT INCOME AND EXPENDITURE ACCOUNT INCOME AND EXPENDITURE ACCOUNT INCOME AND EXPENDITURE ACCOUNT INCOME AND EXPENDITURE ACCOUNT 2023 2022
Unrestricted Restricted Total Umestricted Restricted Total
Note Funds Funds 2023 Funds Funds 2022
Incoming Resources I E f. I I f.
Incoming resources from charitable activities:
Grants and contract funding 0 881,508 881,508 0 900,209 900,209
Incoming
resources from gencratcd
funds:
Voluntary
income - Donations
and other income 1,091 1,091 160 160
Activities for generating funds - Bank interest 3,773 3,773 1,577 1,577
Miscellaneous
Income
5,822 5,822 1,424 1,424
Covid Pandemic Assistance Receipts 0 0
Total Incoming Resources 10,686 881,508 892,194 3,161 900,209 903,370
Resources Expended
Charitable
activities
0 (930,357) (930,357) 4,000 (868,531) (864,531)
Governance
costs
0 (1,409) (1,409) 0 (1,409) 1,409)
Total Resources Expended 0 (931,766) (931,766) 4,000 (869,940) (865,940)
Net Incoming/(outgoing)
Resources
before Transfers/
Nct Income/(Expenditure) for the year 10,686 (50,258) (39,572) 7,161 30,269 37,430
Transfers between
funds
10 18,425 (18,425) 0 49,820 (49,820) 0
Net Movement
in I'unde
29,111 (68,683) (39,572) 56,981 (19,551) 37,430
Unrestricted Restricted Total
TOTAL MOVKMKNT IN FUNDS Funds Funds Funds
E f.
I'UNDS BALANCES AT I APRIL 2022 439,886 138,880 578,766
Net Movement
in Funds 2023
29,111 (68,683) ~(39,572
I'UNDS BALANCES AT 31MARCH 2023 468,997 70,197 539,194

Note
2023 2022
f,
FIXEDASSETS
Tangible fixed assets 13,932 16,389
CURRENT ASSETS
Debtors 6,952 7,233
Prepayments 14,044 42,740
Cash at bank and in hand 603,844 609,314
CURRENT ASSETS 624,840 659,287
TOTAL ASSESTS 638,772 675,676
CURRENT LIABILITIES
Creditors - amounts
falling due within one year
9 99,578 71,915
NET CURRENT ASSETS 525,262 587,372
NON-CURRENT
LIABILITIES
Creditors - amounts
falling due Atter one year
10 24,995
TOTAL LIABILITIES 99,578 96,910
NET ASSETS 539,194 578,766
REPRESENTED BY
RESTRICTED FUNDS 70,197 138,880
UNRESTRICTED FUNDS 468,997 439,886
TOTAL FUNDS 539,194 578,766

OPERATING ACTIVITIES
Surplus
for the Year to 31March 2023
(39,572)
ADJUSTMENTS TO RECONCILE NET INCOME TONET CASH PROVIDED BYOPERATIONS
Debtors 282
Prepayments 28,695
Accruals: Utility 6,000
Accruals: Holiday 2,048
Accruals: Audit 100
Accruals: Premises Service Charge Agreement 18,000
Creditors-Amounts
due within
I Year: Grants received in advance (21,380)
Pension creditor
VAT Creditor
0
~2,100)
NET CASH PROVIDED BY OPERATING ACTIVITIES (7,927)
INVESTING ACTIVITIES
Plant &Machinery - Depreciation 1,108
Fixtures &Fittings - Depreciation 1,349
Net cash provided by Investing Activities 2,457
NET CASH INCREASE FOR THE PERIOD (5,470)
Cash at beginning ofperiod 609,314
CASH AT END OFPERIOD 603,844

2023 2023 2023 2022 2022 2022
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds
f f.
Cit. Advice - Money &Pensions Service 265,630 265,630 301,750 301,750
BMBC - North Area Council 94,903 94,903 95,008 95,008
BMBC - South Area Council 83,000 83,000 82,143 82,143
Cit.A.(DWP) - Universal
Credit Help to Claim
131,555 131,555 86,604 86,604
BMBC - Universal
Advice &BSL
70,000 70,000 70,000 70,000
SYCF - Flood Relief 49,990 49,990 49,990 49,990
BMBC - Council Tax Referrals/Recovery 42,041 42,041 42,033 42,033
Berneslai Homes 38,804 38,804 38,803 38,803
BMBC - Central Area/Ward
Alliance
30,000 30,000 30,000 30,000
Cit. A. - HTC Targeted Follow up Pilot Fund 0 0 20,200 20,200
BMBC-N.E.Area/Ward
Alliances Outreaches
3,636 3,636 15,437 15,437
Yorkshire Building Society 18,000 18,000 15,000 15,000
BMBC - Penistone Area Council 6,143 6, 143 12,177 12,177
BMBC - North Area Debt Advice 0 0 10,000 10,000
Cit. Adv - Energy 6,500 6,500 7,000 7,000
BMBC - Demue Development 6,105 6,105 6,386 6,386
Cit.Adv. - PACE Covid Scale up Fund 0 0 6,280 6,280
Mind - Mental Health Response Fund 0 0 4,99E 4,99E
National Lottery - Community
Justice Fund *
0 0 4,400 4,400
South Yorkshire
Community
Fund
2,500 2,500 0 0
Cit. Advice - BEISCapacity Equipment 0 0 0 0
Community
-Access to Justice Fund
14,672 14,672 0 0
Foodbank/I'russell
Trust
4,853 4,853 0 0
Denby Parish - Skelmanthorpe 3,180 3,180 0 0
Awards for All 9,996 9,996 0 0
Total Restricted Funds
0
881,508 881,508 0 898,209 898,209
P AN Y LIMITED LIMITED LIMITED BY GUARANTEE GUARANTEE GUARANTEE GUARANTEE GUARANTEE 14
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STAFF COSTS 2023 2022
Salaries and wages 675,773 614,850
Redundancy
Costs
0 0
Holiday Accrual Entitlement 2,048 0
Social Security Costs Employer Net ofSMP recovered 55,306 48,757
Pension Employer contributions 31,881 34,331
765,008 697,938
The average number ofemployees (part time &full) during the period, stated as F.T.E. was as follows: was as follows:
2023 2022
Money Advice Service 8 9
Universal
Credit Help to Claim
5 3
South Ama Council 3 2
Berneslai Homes I 2
North Area Council 2 2
Council Tax recovery I 2
Universal
Advice
I I
Help to Claim Targeted Follow Up Fund 0 I
Central Area Ward Alliance I I
South Yorkshire Flood Relief I I
Energy Best Deal I 0
Yorkshire Building Society I 0
25 24
TANGIBLE FIXEDASSETS
Plant & Fixtures &
Machinery Fittings Total
Cost f f.
At I April 2022 26,991 33,031 60,022
Additions
during year
0 0 0
Disposals during year 0 0 0
At 31March 2023 26,991 33,031 60,022
Depreciation
At I April 2022 19,604 24,029 43,633
Charge for year 1,108 1,349 2,457
Relating to disposals 0 0 0
At 31Mech 2023 20,712 25,378 46,090
Net book amounts
At 31March 2023 6,279 7,653 13,932
At 31March 2022 7,387 9,002 16,389
BARNSLEY &DISTRICT CITIZENS ADVICE BUREAU BARNSLEY &DISTRICT CITIZENS ADVICE BUREAU BARNSLEY &DISTRICT CITIZENS ADVICE BUREAU BARNSLEY &DISTRICT CITIZENS ADVICE BUREAU 16
A COMPANY LIMITED BYGUARANTEE
NOTES ON THE ACCOUNTS - 31MARCH 2023
Unrestricted Restricted 2023 2022
6 DEBTORS Funds Funds Total Total
f. f. f.
Due within one year.
Bank Interest &Grants receivable 0 6,952 6,952 7,233
0 6,952 6,952 7233
Unrestricted Restricted 2023 2022
PREPAYMENTS Funds Funds Total Total
f f, f.
Due within one year: 14,044 14,044 42,740
0 14,044 14,044 42,740
CASH AT BANK AND IN HAND
Balance at bank 488,213 115,381 603,594 609,064
Cash in hand 250 250 250
488,463 115,381 603,844 609,314
CREDITORS - amounts falling due within one year:
Bank Overdrawn 0 0 0 0
V.A.T. 0 0 0 2,100
Mind - Mind 0 0 0 0
Citizens Advice - Advice Line 0 15,000 15,000 0
National
Lottery - Community
Justice Fund 0 0 0 0
SYCFFlood Relief 0 24,995 24,995 49,990
BMBC - Cudworth
Ward
Alliance 0 1,860 1,860 0
BMBC - South Area Council 0 20,750 20,750 0
BMBC - North Area Council 0 3,575 3,575 3,575
YBS - Information
advice within Branch
0 0 0 9,000
Accrued expenses
&Holiday accrual
33,398 0 33,398 7,250
33,398 66,180 99578 71,915
10 CREDITORS - amounts falling due ager one year:
SYCFFlood Relief 0 0 24,995
0 0 24,995

MOVEMENTS IN FUNDS
Balance Incoming Outgoing Transfers Balance
31.03.2022 Funds Funds in/(out) 31.03.2023
f, f. f.
Restricted Funds:
Cit. Advice - Money &Pensions Service 54,256 265,630 (263,925) 55,961
BMBC - North Area Council 21,723 94,903 (107,727) 8,899
BMBC - South Area Council 13,335 83,000 (78,789) 17,546
Cit. A.(DWP) - Universal
Credrt Help to Claim
(788) 131,555 (159,764) (28,997)
BMBC - Universal
Advice &BSL
0 70,000 (55,634) 14,366
SYCF - Flood Relief 7,640 49,990 (51,421) 6,209
BMBC - Council Tax Referrals/Recovery (5,'/13) 42,041 (43,917) (7,589)
Berneslai Homes 11,810 38,804 (39,855) 10,759
BMBC - Central Area/Ward
Alliance
9,450 30,000 (33,063) 6,387
Cit. A. - HTC Targeted Follow up Pilot Fund 1,430 (1,430) 0
BhtBC-N.EArea/Ward
Alliances
On/reaches
8,150 3,636 (8,858) 2,928
Yorkshire Building Society (4,653) 18,000 (16,169) (2,822)
BMBC - Penistone Area Council 0 6,143 (9,1 1 ]) (2,968)
BMBC - North Area Debt Advice 6,175 (6,175) 0
Cit. Adv - Energy 1,349 6,500 (20,775) (12,926)
BMBC - Deame Development 0 6,105 (6,641) (536)
Cit.Adv. - PACE Covid Scale up Fund 171 (4,703) 4,532 0
Mind - Mental Health Response Fund
National
Lottery - Community
Justice Fund "
5,904
(807)
(5,904) 0
(807)
South Yorkshire Community
Fund
0 2,500 (4,072) (1,572)
Cit. Advice - BEISCapacity Equipment 9,448 (9,448) 0
Community
-Access to Justice Fund
0 14,672 (16,817) (2,145)
Foodbankfl'russell
Trust
0 4,853 (5,353) (500)
Denby Parish - Skelmanthorpe 0 3,180 (3,165) 15
Awards for All 0 9,996 (2,007) 7,989
Total Restricted Funds 138880 881 508 (931766) (18,425) 70,197
Unrestricted
I'unde:
Designated
Contingency &Development
Fund
General 439,886 10,686 18,425 468,997
General - NI Rebate from HMRC ** 0 0
Total Unrestricted
Funds
439,886 10,686 0 18,425 468,997
Total Funds 578,766 892,194 (931,766) 0 539,194

The desi natcd contin cnc &devdo ment fund Is designated ment fund Is designated ment fund Is designated ment fund Is designated for the purpose ofcovering any for the purpose ofcovering any
deficiency for the future funding ofthe charity and specifically includes the following:
8
2023
Pensions liability (potential debt on withdrawal) - Note 14& 15 48,953
5 Years provision
for
the renting ofpremises from April 2023. 75,000
Redundancy
Costs.
68,384
Reserves policy (3Months budgeted
organisational
core running costs) 67,915
260,252

Unrestricted Restricted Total
Funds Funds 31.3.2023
f. 8 f
Tangible fixed assets 13,932 13,932
Debtors 0 6,952 6,952
Prepayments 0 14,044 14,044
Balances at bank and in hand 488,463 115,381 603,844
Liabilities (33,398) (66,180) (99,578)
Net assets 468,997 70,197 539,194

Year 2023 2022
Independent examination provision for 2023 51,350 f1,250
Assurances services other than audit f0 30
Tax advrsory 00 fo
Other tinancial
services
50