## |||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|3l.3.21| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total|Total| ||||funds|funds|funds|funds| |||Notes||||f| |INCOME AND ENDOWMENTS FROM||||||| |Donations
and legacies|||105||105|269| |Charitable
activities||||||| |Legal advice and services|||566,296|1,004,983|1,571,279|1,980,078| |Investment
income|||62||62|138| |Other income|||48,938||48,938|41,361| |Total|||615,401|1,004,983|1,620,384|2,021,846| |EXPENDITURE ON||||||| |Charitable
activities||||||| |Legal advice and services|||472,829|1,004,983|1,477,812|1,788,041| |NET liVCOME|||142,572||142,572|233,805| |RECONCILIATION|OF FUNDS|||||| |Total funds brought
forward|||878,067||878,067|644,262| |TOTAL FUNDS CARRIED FORWARD|||1,020,639||1,020,639|878,067| ## ||||||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||| ||At 1.4.21|Cash flow|At31.3.22| |---|---|---|---| |Net cash|||| |Cash at bank and in hand|691,550|146,534|838,084| ||691,550|146,534|838,084| |Total|691,550|146,534|838,084| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||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| ## ## ||Trustees'
expenses||| |---|---|---|---| |||31.3.22|31.3?1| ||Trustees' expenses|325|| |10.|STAFFCOSTS||| |||31.3.22|31.3.21| |||8|| ||Wages and salaries|1&051,652|1,278,815| ||Social security costs|83,442|101,940| ||Other pension costs|17,196|22,281| |||1,152,290|1,403,036| ||31.3.22|31.3.21| |---|---|---| |Legal and advice|47|57| |Key management|4|4| ||51|61| ## |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| ## |MOVE|MEN|T
IN FUNDS|||| |---|---|---|---|---|---| |||||Net|| |||||movement|At| ||||At 1.4.21|in funds|31.3.22| |Unrestricted||funds|||| |General|fund||878,067|142,572|1,020,639| |TOTAL|FUNDS||878,067|142,572|1,020,639| ## ||||||Incoming|Resources|iMovement| |---|---|---|---|---|---|---|---| ||||||resources|expended|in funds| |Unrestricted|funds||||||| |General fund|||||615,401|(472,829)|142,572| |Restricted
funds|||||||| |Money Advisory
Help to Claim||Services|||364,178
338,428|(364,178)
(338,428)|| |NLCF Covid|support||||160,000|(160,000)|| |Employee
Assistance|||Programme||4,710|(4,710)|| |Help Through|Hardship||||137,667|(137,667)|| ||||||1,004,983|(1,004,983)|| |TOTAL FUNDS|||||1,620,384|(1,477,812)|142,572| |Comparatives|for movement|||in funds|||| |||||||Net|| |||||||movement|At| ||||||At 1.4.20|in funds|31.3.21| |Unrestricted|funds||||||| |General
fund|||||644,262|233,805|878,067| |TOTAL FUNDS|||||644,262|233,805|878,067| ||||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| ## ## ## |||||Net|| |---|---|---|---|---|---| |||||movement|At| ||||At 1.4.20|in funds|31 322| |Unrestricted||funds|||| |General|fund||644,262|376,377|1,020.639| |TOTAL|FUNDS||644,262|376,377|1,020,639| |||||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).|| ## ##