2022-03-31-accounts - Citizens Advice Bury and Bolton Limited

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		Page
Report ofthe Trustees	I	to	6
Report ofthe Independent Auditors	7	to	10
Statement ofFinancial Activities
Balance Sheet		12
Cash Flow Statement		13
Notes to the Cash Flow Statement		14
Notes to the Financial Statements	15	to	23

					31.3.22	31.3.21
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
FIXEDASSETS
Tangible assets		12	206,711		206,711	211,795
CURRENT ASSETS
Debtors Cash at bank and in hand		13	180,868 838,084		180,868 838,084	94,157 691,550
			1,018,952		1,018,952	785,707
CREDITORS
Amounts falling due within	one year	14	(205,024)		(205,024)	(119,435 )
NET CURRENT ASSETS			813,928		813,928	666,272
TOTAL ASSETSLESSCURRENT
LIABILITIES			1,020,639		1,020,639	878,067
NET ASSETS			1,020,639		1,020,639	878,067
FUNDS		15
Unrestricted funds:
General fund					1,020,639	878,067
TOTAL FUNDS					1,020,639	878,067

					31.3.22	31.3.21
				Notes
Cash flows from operating	activities
Cash generated from operations					146,534	377,274
Net cash provided by operating		activities			146,534	377,274
Change in cash and cash equivalents			in
the reporting period					146,534	377,274
Cash and cash equivalents	at	the
beginning ofthe reporting	period				691,550	314,276
Cash and cash equivalents	at	the end	of
the reporting period					838,084	691,550

	RECONCILIATION	OFNET INCOME TO NET CASH FLOW FROM	OFNET INCOME TO NET CASH FLOW FROM	OPERATING ACTI'VITIES	OPERATING ACTI'VITIES
				31.3.22	31.3.21
	Net income for the reporting		period (as per the Statement ofFinancial
	Activities) Adjustments for:			142,572	233,805
	Depreciation charges (Increase)/decrease in Increase/(decrease) in	debtors creditors		5,084 (86,711) 85,589	5,664 171,756 (33,951 )
	Net cash provided by	operations		146,534	377,274
2.	ANALYSIS OF CHANGES		IN NET FUNDS

					31.3.22	31.3.2 I
		Activity
	Non-contract income Contract income Grants	Legal advice and services Legal advice and services Legal advice and services			57,542 223,896 1,289,841	75,384 184,023 1,770,671
					1,571,279	1,980,078
	Grants received, included	in the above, are as follows:
					31.3.22	31.3.21
	Bolton Metropolitan Borough Council Home Office Other Money Advisory Services Bury Metropolitan Borough Council The National Association ofCitizens Advice Bureaux HMRC JRS Access to Justice The National Lottery Department for BEIS				136,889 7,169 364,178 240,000 535,105 6,500	138,333 196,560 10,104 367,216 217,500 486,546 112,702 64,200 90,000 37,510
					1,289,841	1,720,671
6.	CHARITABLE ACTIVITIES COSTS
					Support
				Direct	costs (see
				Costs	note 7)	Totals
	Legal advice and services			1,467,769	10,043	1,477,812
7.	SUPPORT COSTS
				Human	Governance
			Finance	resources	costs	Totals
	Legal advice and services		2,003	325	7,715	10,043

			31.3.22	31.3.21
Auditors'	remuneration		5,425	2,655
Depreciation		-owned assets	5,084	5,664

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
			6
	INCOME AND ENDOWMENTS FROM
	Donations and legacies		269		269
	Charitable activities
	Legal advice and services		888,046	1,092,032	1,980,078
	Investment income		138		138
	Other income		41,361		41,361
	Total		929,814	1,097,032	2,021,846
	EXPENDITURE ON
	Charitable activities
	Legal advice and services		696,009	1,092,032	1,788,041
	NET INCOME		233,805		233,805
	RECONCILIATION	OF FUNDS
	Total funds brought forward		644,262		644.262
	TOTAL FUNDS CARRIED FORWARD		878,067		878,067
12.	TANGIBLE FIXEDASSETS
				Fixtures
			Freehold	and
			property	fittings	Totals
	COST
	At 1st April 2021 and 31st March 2022		260,949	52,413	313,362
	DEPRECIATION
	At 1st April 2021		49)946	51,621	101,567
	Charge for year		41292	792	5,084
	At 31st March 2022		54,238	52,413	106,651
	NET BOOK VALUE
	At 31st March 2022		206,711		206,711
	At 31stMarch 2021		211,003	792	211,795

DEBTORS:	AMOU	NTS FALLING DUE WITHIN ONE YEAR
			31.3.22	31.3.21
Trade debtors			74,827	18,685
Amounts recoverable		on contract	81,743	61,579
Other debtors			1)747	191
Prepayments	and accrued income		22,551	13,702
			180,868	94,157
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.3.22	31.3.21
Social security	and other taxes		17,679
VAT			6,202	4,215
Other creditors			24,540	16,377
Accruals and deferred		income	156,603	98,843
			205,024	119,435

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		929,814	(696,009)	233,805
Restricted funds
Money Advisory Services European Union Settlement Help to Claim NLCF Covid support BEISRemote Working	Scheme	367,216 196,560 336,546 90,000 37,510	(367,216) (196,560) (336,546) (90,000) (37,510)
Access to Justice		64,200	(64,200)
		1,092,032	(1,092,032)
TOTAL FUNDS		2,021,846	(1,788,041 )	233,805

				Incoming	Resources	Movement
				resources	expended	in funds
Unrestricted funds
General fund				1,545,215	(1,168,838 )	376,377
Restricted funds
Money Advisory	Services			731,394	(731,394)
European Union	Settlement		Scheme	196,560	(196,560)
Help to Claim				674,974	(674,974)
NLCF Covid support BEISRemote Working				250,000 37,510	(250,000) (37,510)
Access to Justice				64,200	(64,200)
Employee Assistance		Programme		4,710	(4,710)
Help Through Hardship				137,667	(137,667)
				2,097,015	(2,097,015)
TOTAL FUNDS				3,642,230	(3,265,853 )	376,377

Unrestricted	Unrestricted	Unrestricted	funds:	funds:
					Funds available for the trustees to use at their discretion to further the
General	fund				charitable company's objects.
Restricted		funds:
					i.MAPS - to provide a money advice service, either digitally or	face to face
					to the residents ofBolton and Bury;ii. IDMA - to provide a money advice
					webchat service.The above two subgrants are provided by The	National
					Association ofCitizens Advice Bureaux ("NACAB") on behalf	ofthe Money
Money	Advisory			Services	and Pensions Service.
					To provide a money advice service, either digitally or face to face to the
					residents ofBolton and Bury. This subgrant is provided by NACAB on
Help to	Claim				behalf ofthe Department ofWork and Pensions.
					To provide a telephone service to assist residents ofEngland and Wales with
					hardship issues. This subgrant is provided by NACAB on behalf ofthe
Help Through			Hardship		Trussell Trust.
					To provide an advice service to residents ofBury and Bolton on	matters
Employees		Assistance			related toenergy usage and savings. This subgrant is provided	by NACAB
Programme		&	Big Energy		on behalf ofthe Department for Business, Energy and Industrial	Strategy
Saving	Network				(BEIS).