2023-03-31-accounts - Citizens Advice Bury and Bolton Limited

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						31.3.23	31.3.22
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
INCOME	AND ENDOWMENTS FROM
Donations	and legacies						105
Charitable	activities
Legal and	financial advice and services			419,982	1,121,775	1,541,757	1,571,279
Investment	income		4	1&888		1,888	62
Other income				78,901		78,901	48,938
Total				500,771	1,121,775	1,622,546	1,620,384
EXPENDITURE ON
Charitable	activities
Legal and	financial advice and services			683,944	1,121,775	1,805,719	1,477,812
NET INCOME/(EXPENDITURE)				(183,173)		(183,173)	142,$72
RECONCILIATION		OFFUNDS
Total funds	brought forward			1,020,639		1,020,639	878,067
TOTAL FUNDS CARRIED FORWARD				837)466		837,466	1,020,639

				31.3.23	31.3.22
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	12	202,427		202,427	206,711
CURRENT ASSETS
Debtors	13	224,683		224,683	180,868
Cash at bank and in hand		510,444		510,444	838,084
		735,127		735,127	1,018,952
CREDITORS
Amounts falling due within one year	14	(100,088)		(100,088)	(205,024)
NET CURRENT ASSETS		635,039		635,039	813,928
TOTAL ASSETSLESSCURRENT
LIABILITIES		837,466		837,466	1,020,639
NET ASSETS		837)466		837,466	1,020,639
FUNDS	15
Unrestricted funds:
General fund				837,466	1,020,639
TOTAL FUNDS				837,466	1,020,639

				31.3.23	31.3.22
			Notes
Cash flows from operating	activities
Cash genemted fiom operations			1	(327,640)	146,534
Net cash (used in)/provided	by operating		activities	(327,640)	146,534
Change in cash and cash equivalents		in
the reporting period				(327,640)	146,534
Cash and cash equivalents	at the
beginning ofthe reporting	period			838,084	691,550
Cash and cash equivalents	at the end	of
the reporting period				510,444	838,084

					31.3.23	31.3.22
Net (expenditure)/income			for the reporting period (asper the
Statement ofFinancial Activities)					(183)173)	142,572
Adjustments	for:
Depreciation	charges				4,284	5,084
Increase in debtors					(43)815)	(86,711)
(Decrease)/increase		in creditors			(104,936)	85,589
Net cash (used in)/provided			by operations		(327,640)	146,534
ANALYSIS	OFCHANGES IN NET FUNDS
				At 1.4.22	Cash flow	At31.3.23
Net cash
Cash at bank	and in	hand		838,084	(327,640)	510,444
				838,084	(327,640)	510,444
Total				838,084	(327,640)	510,444

							31.3.23	31,3.22
				Activity
	Non-contract income			Legal and financial advice and		services	4,100	57,542
	Contract income			Legal and financial advice and		services	219,677	223,896
	Grants			Legal and financial advice and		services	1,317,980	1,289,841
							1,541,757	1,571,279
	Grants received, included		in the above, are as follows:
							31.3.23	31.3.22
	Bolton Metropolitan	Borough Council					138)334	136,889
	Other							7,169
	Bury Metropolitan Borough			Council			252,069	240,000
	The National Association		ofCitizens Advice Bureaux				907,677	899,283
	HMRC JRS							6,500
	MacMillan						9,900
	Manchester City Council						10,000
							1,317,980	1,289,841
6.	CHARITABLE ACTIVITIES COSTS
							Support
						Direct	costs (see
						Costs	note 7)	Totals
	Legal and financial advice		and services			1,797,882	7,837	1,805,719
7.	SUPPORT COSTS
						Human	Governance
					Finance	resources	costs	Totals
	Legal and financial advice		and services		1,823	115	5,899	7,837
8.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)		is stated after charging/(crediting);
							31.3.23	31.3.22
	Auditors' remunerafion						5,000	5,425
	Depreciation -owned	assets					4,284	5,084

				31.3.23	31.3.22
Legal and	advice			38	47
Key management				4	4
				42	51
No employees received emoluments		in excess of660,000.
COMPARATIVES FOR THE STATEMENT OFFINANCIAL			ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
INCOME	AND ENDOWMENTS	FROM
Donations	and legacies		105		105
Charitable	activities
Legal and	financial advice and services		566,296	1,004,983	1,571,279
Investment	income		62		62
Other income			48,938		48,938
Total			615,401	1,004,983	1,620,384
EXPENDITURE ON
Charitable	activities
Legal and	financial advice and services		472,829	1,004,983	1,477,812
NET INCOME			142,572		142,572

	COMPARATIVES FOR THE STATEMENT OFFINANCIAL	ACTIVITIES -continued	ACTIVITIES -continued
		Unrestricted	Restricted	Total
		funds	funds	funds
	RECONCILIATION OFFUNDS
	Total funds brought forward	878,067		878,067
	TOTAL FUNDS CARRIED FORWARD	1,020,639		1,020,639
12.	TANGIBLE FIXEDASSETS
			Fixtures
		Freehold	and
		property	fittings	Totals
	COST
	At 1stApril 2022 and 31stMarch 2023	260,949	52,413	313,362
	DEPRECIATION
	At 1stApril 2022	54,238	52,413	106,651
	Charge for year	4,284		4,284
	At 31stMarch 2023	58,522	52,413	110,935
	NET BOOKVALUE
	At 31stMarch 2023	202,427		202,427
	At 31stMarch 2022	206,711		206,711
13.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.3.23	31.3.22
	Trade debtors		44,477	74,827
	Amounts recoverable on contract		131,823	81,743
	Other debtors		4,883	1,747
	Prepaytnents and accrued income		43,500	22,551
			224,683	180,868

	31.3.23	31.3.22
Trade creditors	189
Social security and other taxes	(489)	17,679
VAT	6,050	6,202
Other creditors	13,924	24,540
Accruals and deferred income	80,414	156,603
	100,088	205,024

MOVEMEN	T IN FUNDS
				Net
				movement	At
			At 1.4.22	in funds	31.3.23
Unrestricted	funds
General fund			1,020,639	(183,173)	837,466
TOTAL FUNDS			1,020,639	(183,173)	837,466
Net movement	in funds, included	in the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
					8
Unrestricted	funds
General fund			500,771	(683,944)	(183,173)
Restricted funds
Money Advisory Services			261,372	(261,372)
Help to Claim			230,209	(230,209)
NLCF Covid support			252,069	(252,069)
Employee Assistance Programme			7,700	(7,700)
Help Through	Hardship		360,525	(360,525)
McMillan			9,900	(9,900)
			1,121,775	(1,121,775)
TOTAL FUNDS			1,622,546	(1,805,719)	(183,173)

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