## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||||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| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |DONATIONS
AND LEGACIES||| |---|---|---| ||31.3.23|31.3.22| |Donations||105| |INVESTMENT INCOME||| ||31.3.23|31.3.22| |Bank interest received|1,888|62| ## ||||||||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| ## ## ## |STAFFCOSTS||| |---|---|---| ||31.3.23|31.3.22| |Wages and salaries|1&316,547|1,051,652| |Social security costs|112,883|83,442| |Other pension costs|24,651|17,196| ||1,454,081|1,152,290| ## |||||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)| ## ## ||||||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| |Comparative|net movement||in funds, included|in the above are as follows:||| |||||Incoming|Resources|Movement| |||||resources|expended|in funds| |Unrestricted|funds|||||| |General fund||||615,401|(472,829)|142,572| |Restricted funds||||||| |Money Advisory Services||||364,178|(364,178)|| |Help to Claim||||338,428|(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| ## |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).| ## ##