Company number 5052691 Regi5tergd charty number 1103010 CITIZENS ADVICE BUREAU IN SWALE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 CITIZENS ADVICE BLIREAU IN SWALE Pag• Rgf8r6n(* and adrrinhslralNe deta￿5 of the chaiity. its Trustees and advisor5 Trustees, report Independenl examiners rnport Slatem8nt of firsancaal actwitkgs Balance sheet Noles lo the financMI statem&nls 9-19 ClnZENS ADVICE BUREAU IN SYIALE Page 1 REFERENCE AND ALMNISTrATIVE DETALS OF CK4RITY. ITS TRUSTEES AND ADVISORS FOR THE YEAR ENDED 31 ￿RCH 2023 T￿11•$ Tr8vov Payng flthard Calvert Dawd Walker {FOr￿￿T Chaimmnl R8lirad 25th Juty 2023 thael Pknore Paul PA18r Elhan DwJhton Safry2 Nèlson -Tr•a$utsr S88n G￿ce Sarah Harvey Ilnt8rnn tha¥) Pam K8n%%%>rthy Amanda T8nnant Barrf8 N&av•s Retr8d 27th S8pt8mbor 2022 Ap￿1￿7￿ 25th 2￿23 led 25th AprA 2023 Appwled 241h January 2023 ApF¢x)ted 241h J8nLb8ry 20r8 RapYesantati￿ Paul Stephen rffn Gibson Hannah Pe￿n Carob Ja(*so Sw* BC I￿￿o￿ted 1Th Seplembar 20191 Swak BC (Ap￿￿tt￿d 17th SeplemLEr 20191 Swab BC I￿￿)In[￿ 17th septeM￿r 2019} Fav8rshgrn TC Ihppx)Inted 17th Sepiember 2019) Corrpany Secretary Hinton MJnugernewtt Team Fb?na Spa* (Trknagar) Hinton IManag•rfChi8f Officarl P•gist•Y￿ offic• swa￿ House East Stre81 Sitlingboum8 K4E10 3HT Independent Examin¢r Andrtw Co￿Yer AG4 Burg888 Fkndgson LLP )urgh Pousg 27 New Dover Road Caniorbury kent CT1 3DN Conyty r•gl8tsMd numb•r 5052691 Charlty r¢gl*tr•md n￿trer 1103010 Cilium AdviGt R•gi81orod Number 7510016 Pfjlle 2 TRiL8TEES' REPORY FOR THE YENR ENDEO 31 MPRCH 2023 The Trustees Iwfio a￿ 8190 directors of Ihe charfiabk (x)rryany for the p￿ry￿S of (x>mpany &wl prpsenl Ihetr8nnual rpport togetharwkth Ihe fknan¢*l ¥t8t&Fna￿ts forth8 )*ar ended 31 2023. The Chertiy o)nsNbJtes 8 pubPL ben8fl18nttty 88 dellned by FRS 102. Thk ￿p¢￿t has been prep8￿￿ In 8ccc¥d8nee wkh Accounkng aftd Reporbng by 845b68". Stal8m8nttsf Re￿rr￿*nded PTrctKe gppkabk to th8rf1*8 prep8th9 axounts M 8£u)￿ar1￿ the F￿8nra￿1 Reporthg St8nd8rd appItr£b￿ h Ihe LA( and Repubfr of I￿L￿r}d IFRS 1021 on 16 Juty 2014 88 updatsd through Updats Bu1￿11) I published on l January 2019. Ihe Flnanckl Report179 sland8￿ applL*blts In thè United Kngdom and Republc of Ireknd IFRS1021, Ihe Cthafib25 Act 2011. the Coryan￿5 Act 2006 and UK Gener8ty Al￿pIed Prac*c* 48 it appl￿5 Irom l J8nuary 2019 ConsLlulKJn The tha11tab￿ (¥)ft¥attyis r￿gEts￿d as a ch8rit8b* o)wny knled bygu8r8fttèe 8nO 8Ét up by a Verwrandum and Artilès of on 23 February 2004 and 8n*nded on the 23td Octo￿r 2018. In the event of Ihe Cornpany being vA)und up the MBmbers are requth to conlrfbuta 8ft 8muiiI not exceedlnu £1. The rnfernn(x gnd adthkntratbTr knk¢nn8th)n out on paye 1 01 the ffiarml 8t6t8rnnts. bl A*th(3d alappoinlThnl ofeledK>ft ofTmthes Thè nonagÈrtEnlofthB Charta￿e cubyany (s th8 respon¥baty ol Ihe TllJst8ès Ykno ar8 underthe Df the ￿￿t￿)I￿ndurn 8nLS Artkks of Assorlatbn, Ihe TAjs￿&S 8rÈ ethied lo a perbd ol thrBe yeats afterthth they be reekctsd at Ihe nèxt Annu81 G8nernl 1I2elb4. Thè Offk*ts of Ihe Trustee nwy rnl hokj ollk* for n¥)YÈ than ￿ yearu￿Se￿t￿e Aftgrth •nd of Iho period. a futherhwj ye8rs must pasE bèfore 8ny PB hokj anotherolk The Ttusiee5 gre all dravm from the £¥)nyrNJnity, of up to Ihree Bte noffffjgled by SvA* Borough coun￿ and one Is n￿Tra￿d by F8vÈr5harn TOY￿ C(xJndl. Effort5 a￿ nwde to ensure that Ih8Te baL8n¢* li lam￿ of the aTeas*ithiTr the (•nYnunty from Trhthkh Truth&8 hal 8nd Èlw kn Ihe that they bthg to Cthtséns AdwE Swd Polkn ￿0pled forlhe kndUCth￿ 8nLI tsaknKJ9 of Twst8es Al new Ttusteell an kndu¢Sk)n ￿¢*jO&S the ob&J8t*)ns of Trustees - the d1>ajn￿￿ts %t out the 0p8r8knnalft8tt*￿jth farthe Ctharity ￿th¢j￿g V£trK)P3ndum & Artic￿$ . lh8 Ath%, Pthdp￿s & Polira88 TTrnkng Pac* Tralnhg 8e88i)n8 ￿ the Ob￿ja￿t￿￿ of newTnJ8ts88 andlorlh6 ￿lIk of tht Charfty hell prbr *) Board rbxetkngs app¥opvBte Oryanis&lffJn &DJclurn and dedsh)n thkniy Cu￿n5 Advk8 Bvre8u In swa￿ (tradlrvj as C41Eens Adv￿9 Swgblls onJ8nked *41h a Bo8rf of TnJsteÈs cory115￿9 a ￿1￿l￿NIM 013 menknern up lo è of 15 to overnee poty and t)Jrfng Ihls reportkng periLxI the Boertl rwslsled on avèragt of I I nwmbers rmt four tThs a ￿&r. The Manag8r8 ond up lo lour stari reprn*nIa￿*S sbt 00 the Boarl. bul Ihey ha¥è no vollng rI￿tr A Fh8nGe and Staifing yJbth the conlwiu8d ft>JYe away fiY)m rA)VKI TrslNaK)ns snd Ihe inueasing deman(is on our88rwc•s t¥e8ted by inuÈasvwJ IL*trI ¢x)sts and hbJh raies. ThÈ conlmukng trend of dpnts p￿enth9 ever4rorB coftyknx cas• and BgJ85 rnans th8t the 188m supwjrtod 11,505 in the mO¥)arEd lo 1S.264 in the pTrthus year. Ouf fettsm lo f8C&to4a(* p￿)¥￿n took place thDyJghoul Ih? y88f. and 8fthough Y*t arè sffi not ab￿ lo provise all d8y3 or *nuè5 as Prn-Pandeff￿. il was eXtren￿y used. Onlne aThJ I6￿phone ¢h8nn* r8makn8d popubrak)n95Kle the frore tr￿dit￿n81 m8th(x1s ¢1 a¢xtr5$. there **5 a ￿n￿znI drap-off h ourdabt 81 the onsei ol the pande￿￿. generdlty ￿lf14￿e$l area ol 8ctr4My, IroTll 2020.21 tt> 22.23 has 88en 8 T6bJm to18nd ￿deed abo%EI pre￿¥¥j kvets. with <*nl numt¢TS feathkng l(X)7 n the Igte8t lull ￿ar(B76 ui 2021-221. In¢JEaslngty w are vnrkjng V+ith clants lo tttbek)p thwrcapabilties fnandal rntters. lo seek and to ￿￿EaSe thelr ino)me **6re po&%bk In li￿S of high nfbl¥)n. *t aE seekng rB (*ent& who findiThJ il h8rd&r and ha￿er to u>pe. Sirribty. our**ffare bervèfits ￿rt¢ h88 r￿N￿l￿ad at 8 hvjh vel. *ith 1359 clenls It456 kn 2021-221 Amhough reblhwly nun*8rs ol ca8tr3, prpsBntiig u)rbsur gcod8 8nd 8ervK*8 Inqui￿51225 oirryqrEd to 1681, and P8thA1￿fy utlitEs ond wrrfftinKatbns n￿￿OrdI38￿ L¥)ryarpd lo 1101 heve shown *nfK8nt th& caiyzENS ADVI(E 81￿Au IN SWALE P8g• 4 TRUSTEES, REPORT FOR TrE YEAR ENDEO 31 IA*RCH 2023 •¥om•nts and p•rforniance ICU Actordkng to the *tssl h))P8d f4uRs fm ournalK)nal the avernge debt fora C5knrts Adtyke Sw8k &nt *es £1,614, and th• of debts wEitterk ofl and olher fmgnaal befteflta fOrd￿ts lolalbd £1.900.814 durfng the year. CA>rr¥>ared ￿1th tho pr&vbu8 year, 61% of ourdknnts rnported 8 d￿abl￿ty at￿lOrI￿n949￿n heath ndiliJn. ￿p￿ent￿g 0 4% knue8se conp8r8d to 2021-22. rnay be a refAJtt of the return lo fo(￿10-￿￿ seth5. atthough some way I￿rn operAti19 8 full setvK* 8UO88 all th8nn8K due to repA)urr* 8val￿b11ty. D8spitti thB LYrilatKJn. W￿ Stll saw 569 dènts fa￿￿48c8 kn Ihe year. Auoss 81 of our aclvlty. our8dYk% c*)nsktenty re8n" In extsmal revi&w, ourf*Ellt 3&1isf8CtDn sco￿8 re¢r0ined hhJh throughout the year. r retum k• face4frf8£* S6rt•s h8& B pro8enr8 in Fi*)(t Bank8 through 8 wobdluThd6d bythe Btlish Gas Eneryy Tntrsl. This n￿J￿ towards o)laioRtTh* olher bL21 agenaBS E Ikety lo lea￿12 rrx) wrring y8urs. 1)Jr prnny8es n s*8￿ F4)use anrf Skn8 StsB8( FRvetham have been used. but have been Unab￿ lo PrO￿oe a fats4o*&e Ser￿ h She8mes8. an area we are ac￿ety 8oekkng an an&*rto. hry￿¥er Stsff and w)knnlew5 h8¥e n￿llY mved to 3Otne de9￿ of h￿11￿ Y￿￿r￿a. *ith Off￿4)ased and rBrrKJte lig, but as an organwlkjn. ￿rnBIn conYp*ted lo provbJYig a 18Ce-ttrfacts seNKe, VIB d￿p￿S and appoknts)￿ts￿thÈ￿ever ￿ have Ihe to do so. ￿818$ new thalenges a80ur Mnge ola1x￿ rout8S ases. but tt 15 one hard to addrBS Ire and dwelopmnt AB ￿99&Sted kn th8 pr6vksus r8FOrt, 202243 th￿V￿￿9￿9 ￿ar, but oflundwlg and 8thic• del￿ry. Thè conthg year b8 no dMfèr8nt. ¥￿￿ able ￿ th8 end 8803re 8 C(￿1￿￿8th)n ol Our￿)neY Ad¥k* and Penskjn SeNke WPSlfunded debt proied. the Heb to Cblm prokct pro¥6d a slep too f8r In tefft￿ ol our r88uJir*8 10 8ffectKety dèploy staff Ènd Supe￿1)n. 80 th8 contract r8ium8d at the trnJ*oint. Our 0￿￿￿￿31￿)n rerrwkns 5bEtthed in key areas, parllcularfy thè nurrthetof dKferent Pmi8cts. k￿￿t￿￿5 and adw thatme& At the end of 2022-23 TA*r8 faced *ith a PO￿ntialty Ffe-thrE8tening r#Jl ri ourcore fUndw￿. Thi4 S averted. bul N r*rrin￿d us tsf the 0(￿py. Ong kay lo otsrcor8 lund8rw8s that Y 8 ¥ufffti8nl ￿f￿s1￿1CIurE ID frirand 8eoJre olher projects Ihal bAng 8•N*S to thÈ k)cal ￿￿rN[￿n*y- and Ihere arB very few 8our*s 8Th1 to pèy forthat re7A)unx. The context foroyr*vth ￿ Ghang5ng too. the "cosi of Ir￿n9 uith- btt*ig th￿)Ugh Yknter 2022-23, and tho￿n9 Itue shan of ab8tthg, aK6 ncrèaskngty dtralng Thlth eThrgency rrEasures ond distributp)n of resourtes suth as thtrBe via the Househokl Supw>rt Fund. prt)VKIKI9 food and fuel VOLsther& and tenp(¥ary fues. an advre sgT¥ic8. ￿ ￿1&)01￿￿8 to pro￿? ho￿81* *Jpport 8ft0 our revknj Nts*on forlhe ry)rr*¥g year5 rEfkn the that ournkn ts pcaikns At lknes haNE been so stre*thed mE*hing h8s h8d tsi gNe. a 8eT*icewJe of do, dc* it and ￿￿ do I for bng o¥erdue. It i& dear that ￿ cannot do e￿rythIng. Equaty k is dearthat detnané ¥*il not rpductt any tNre lorBs8eab t reQU￿n9 and tr8i)iny new voluriteers. and oettng them ￿t0 acl¥t ro*s s￿ner th8n b&lore. We arè hoptlul that new tthl fin81ty addr8&4 ourlBck (sf Corq)rehenS￿ o)%Yr. ThK)ugh rx*oboMti¥e other bcal agencEs. hope to F¥ovkJ& a rr￿)￿ ilined￿p servts, avohtiing dupyralbns and plugglng gaps. AI th2 bac* 0¢ a4 of th8t thoLvJh, thets cvn5tant need b) $8r)Jre the n*8nS to payk*r tt 81. (￿r* 8¢￿ty h the n6xI perb)d th&KEforB & to devebp 0Urfundra￿ng C8P8b1￿s, gener*ts Ihe necesgary ts do the Pwo3Ècis a￿ uselu( bu¢ th?tro)nth"bulbn ￿ bar* offts and nfrdStNduR ￿ ineiritabty wrwll. and ￿dead sorro propcts can cost mra to dèlNerthan Ihey t)rng in ¢ntr o%trhead8 have been f8CtrJred kn. They 8 8ko nOt0￿)USty short4gm Thereksre, ** ar8 èxpknrng Bng8giig a professi)n81 fundraig6f, io support ourovffl skl and 10 aGttJa￿ (x)ndud soffe ac¢Mty on ￿￿1 beh8Jf- pathuL9fy￿lth cory)ordtes and 9ran14naki)g trust& Thts ￿ a tsky veslrngnt, but h8¥0 no anyrr￿Tr. SYriLqty, need to review our ow8ni&3&'on's thape and how*E dbtrfbJte Toks and responsbthtses so that ￿ are as aflhxnt a¥ P0￿b￿ gwen Ihe ffinanijal op8rats nd&r. The ￿81￿￿9￿5 wll no doublcontknue. fvst 8s ¢￿th as IhÈ need f0rourserv￿* Page 5 TIILK%TEES' REPORT FOR TrE YENR El￿)E0 31 I1￿CH 2023 rvdunleÈr ￿makns al the heart of nrsst of curd￿nI48(￿g and remalft grd*fvl tllll2 8nd eiperb8e. The te8m has th8nged ￿nsiderabty YAnts lh8 8rfh*l of tt)vKI-t9. txjt hab* been very lor￿n￿le in not wffathg th6 L¥Jlkpsè in vdunteerappksnts that many th8ri1i88 land h)cal tJiE8ns Ad¥kn ofte81 hav8 sean lèty. Fkn*¥er. ourv(*Jnleer team i4 not a Ike-k)r4ke ¥8plècem8nt of pre￿US It * fdre lora able to offer nyjfe than one d8y Per￿tek nov. the￿ is greater turn￿¥er. the aver8ge age18 >tsunger. th• tkn8 Sptrnl on Iranikng, 0￿rth9 and faI￿larf&￿9 ￿ shorter. Ihe Tr098 of eX￿¢t w)tyJnleers to g•1 li is ￿er. It a b*J9er a5k_ 8nd 8(Jdkng in the kvel ofqualty UJfit(018nd LaÈe by c1[￿nS Ad*E, VE onty adrriyp otJrte8m'¥ ￿ngDe&S to akJngslO8 us. is no doubt th8* it vBry rn¥mrding w)rk. Br*Y for Trny. 9fvkn9 8om8thtrw b8￿ to thetrlo(*l a)rr¥nunty E a As e￿r. shoubJ ako note th6 and tyJnlrt¥u￿n of ournon-8dTrit* yo￿nt￿, in(*Jdyw. nattjraty. the ol our Trustee B08rd. RBseN8spoky The Tmstee'5 tK%lty 1% lo ￿Ink￿l untss1thI2d ￿SerVeS of approx￿talY four nv)nths core opÈralNw èxpÈfidlb)rp. knlain th￿ as a prudent n tha￿n9th9 fknanckl tw￿3 The budget for2022-23 shoY4*d 519n￿K?nt defidt the rrArs898menl **re Ihough able to obtain a￿dI￿nal fundkng to wpp¢)rt wr881Vf88. Again the budget for 202344 ¥h0*8 4nfixnt defK3t and ￿ Dwst 8g8in e¥pect lo be on Ih• o¥er8H 2023- 24 rf we to rrvhl3in the ￿n￿nI pknned 8eTrlc8 8nd &hhtsugh ￿ ￿￿1 n8bJrnty seek 8ttematNe ￿nding 5trEawffj *) off%1 anythhg ￿ need to ￿thdraw. Al the yearend the thartab￿ uJyry)any had r8seNes ofE182.88712022- £182.8371 of £200 re8tfthd P022- £200.1 and £20,ODD P022Q 20.0￿) d8sbJnated. The detakd fkn8ndal fgufys arp on pa99 7 01 Ih8 FhanaBI state￿En fnana&l 618ternents hove been pTp8red on 8 gohg ttJn(*m bas￿. have ￿r￿1Ved Bubstanlial addilK>nal CO￿ dumg the k81 f8wy8ar8. fnm varK)us funds airnd Al BUPPQrtn9 tho conYwn#y duthg tho p8nd6ni¢ and Ujfrenl peth)d8 ol hTrah hfat*¢n, 10 enab￿ the txjblc to aecess cur8eths. Ph)*evar, Ihese funds are be££¥wing dlTrult lo a¢￿9$. are In a pets)d of hw3h Infiabtin and ncwsed denynd ￿a¢? c0n8ldfrrab￿ thalèng? on Ihe Charty Conkn9ency affangpJT*nts are by Ihe BDarf. and are ts)n¢knuaty exptrJtr¥J I1*a5U￿5 to effkEnck5. and 88oJre add(th)n81 resourtrjs. ￿ (%)n¢knuè to *Y)rton Or￿ rr4br nalK)nal prop¢ MIPS dgbt advK8, athough ncort* to d**ne, as slated in athi?ve￿Mts and Perfo￿nCe E are f*ely to see n>)re colaborai￿è prD*cls 5Th1ar lo Ihal funrt￿ by Brit￿ Gas E￿rgY Trnst saw us k) Swa Fc#Jdb8ftks h8Vtr to Va*Bthersubstgnlig1 but robust dts(xs5ion h83 akeady prepa￿1 for vark)us AppR)%Ed by the BoBrd olTDJ8te8s on Iha 261h 2023 and SW on behal by. Saoh ￿￿T￿Y-Interth CITIZENS ADVICE BUREAU IW SWALE P8ge 8 DEFE￿￿ETr￿ EXAAINER3 REPORT TO ThE TIIUSTEES OF CITIZEP48 #LIVI￿ BUREAU IN SWALE I report to the Irustee5 on my exarrdr*atl)r* of ihe accounts of the for Ihe year ended 31 M8ff* 2023 Bel oth on page8 I to 19. R&8y¥m51bllhl•s and basls of As Ihfr char*y TAJ&tees of Ihe company land ks dwectors forlhè purp￿& of tompany13wlyou are respon*b￿ for the prnparBlx)n of the accoynts ￿ acco￿anCe ￿th Ihe J8quTrll*nts of Ihe Cotnpan￿s Act 2006 fth8 2006 Acr fvtsv4ng satL5￿ IIFat the acwunts of ¢he Coryany 8re not requlred to be aLMltted under Part 18 of the 2006 Act gnd 8ffj elb]knt6 for iid8p8ndent exarnnatK)n. I report ￿ respect of my exarrmnallon of Charty's a¢xx)unts as out under $8clh)n 145 of Ihè cha￿￿5 Act 2011 Clhe 2011 Acl"I In Csrrwng out rrry exaTThnalk)n I ha¥E loUow*d the rAtectbn&' y￿6n by Ihe f*arfty ConYni55K)n uTrder8ectb)n 14515Mbl of the 2011 Ad. Indèpndgrtt•xamlngts $tatsm•FttS The Compann. l o)nfwm thal no nwtt•r8 have tts my BltenlpJn in rnnneclon lh9 exarwalkjn ghithg mè cause to be￿￿6 th8t n any maledal r88P8L* acwunbng records not kept in ￿¥peG1 of the 88 regutsd by 386 of the 2006 Art. or the accounts do not 8cu)¥d wth those record& OT thè acu)unts do not conyw ￿th th8 aixounUng requrB of section 396 of the 2006 Act othtr than any requkpmenl Ih81 the accounts and f8trvieW not 8 mfjltero)n•*J8r6d a8 part of an independenl exafrlnalb)n.' or the 8ccouTrts have nol been prEpqred kn acco￿a￿L* the Charlks SORP IFRS1021. I have no rAincems and h8* Colnp aix)ss no other Trtters In ConneCt￿n ￿1￿ the tykminatbn to ich attenlK>n shoukl be d￿*7) w) report in Ofder to enab￿ a p¥operund*rstsndMg of the 8ccounts to bÈ rBached. • of R•port Trport is mode 8018ty to th* Q)rrpBny¥ Truslo8s, as 8 body, th accordBn￿ wth sectbn 145 of the (Jarfl￿S Aci 2011 and Egulafjons made under seGlon 145 of that Act. My has bèèn ndertaken so thal l ￿￿ght stste to the CorryJBnVs Trustees th0￿ mo11615 1 om requlr8d lo state 10 thetn ￿ Bn Independen¢ examiiefs report and forno otherpurpo*. To the fu￿5[ extent perntted by I do not a{￿Pt or assume ￿spon￿￿tY 10 anwne olherthaTh Ihe Cony8ny and the CompanV8 Trustees a5 a body. for ry or thi5 18POrt. Andrtw Colty•r ACA Burgess HodgsonLLP Camlyjrgh Hous• 27 N•w Dover RoBd Kont CT1 3DN 26th July 2023 CITIZENS ANICE BUREAU IN SWALE Page 7 STATEMENT OF FINANCIAL ACTIVITIES ￿n¢￿POr•In0 an In¢om• and EX￿ndI￿r• A¢¢ounl FOR THE YEAR E14DEO 31 MARCH 2023 No*U1￿￿1¢*d De8Wted R•8tr1el•4 Fw Total 2023 Tolal 2022 Income aNI Endowmènts 8,830 33.188 41,818 29,036 Olhbr Incom• 3,285 3.285 1.724 Chadtsbl• Acllvll1•8.' Grants aThl contracts 133,430 280.268 413,698 373.348 Invo8tm•nt Inctfft• 368 368 33 Totsl i￿0￿[￿4 r•Jourc•• 145.713 313,456 459.169 404,141 Expendlkn on Charflabl• A￿{wIll•J5 Charflabl• ac1fv1￿•s 153,585 305,534 459.119 431.492 Tolal rnsan￿￿ AL* 21)06 ilh r*sp8Ct to accy)uniifig r8u)TrS$ and the preparat￿n ol tha finan¢k91 st8t•m8nts. The finanaal slaloN￿ntS havo b8en p￿parad n aGcordanc8 wth th8 pTovisDn #ppbcgbig to ￿1r$)8n￿S ￿bi￿¢t to the kn?11 CorTWan￿8 TrgIr￿ and in acu)rd8n¢x *ilh the provisKJns of FRS 102 sect￿￿ IA -8rnaU *ntiti8s. Th08• ffftancial stai¥manls aPp￿¥&d and 8uthofts8d for &%u8 by th8 808rtl and svJn8d on th8Y beh8 on 26th Juty 2023 S Harvey Ilnt8Tm S IFk)nornry Tr8&8ur8rl omp3ny R•glstrBlion No $052691 CITIZENS ADVICE AUREAU IN SWALE Page g tIOTES TO THE FINANCIAL STATEAENTS FOR ThE YE*R ENDED 31 IAPRCH 2023 A¢¢wb￿￿ pollcles o Gonoral 1nfOnnatk￿ and ba818 olpY•parallon Cknzens Ad¥iL* Burbau ￿ Swa* a privaie wmpony Itrmted byguaAntee kn EngLqnd. In tha t￿nI of th• Charity bemg *Y>und up. the fwblity h rospect tsl tht guatsnt8è Ls to £1 perJTEnthTof the chartiy. The addtess of the re9kste￿o olke is g￿En in the tharfty on page 2 of Ihese fin8ndal stst8rnen￿ The nature of Ihe ChaTWs operatiDTr5 and prinq)al aGtNths are the pR)¥￿1)n of free. confKlentBI. ndapendent and unparllal adTrk* ser¥K%S to the people of Slyd￿. The Cthgnty con$Ulules 8 pubuc ￿nefft Ènllty ts der￿ed by FRS 102. The financBI st2teTrnts have b88 P￿pared in awA)n*an￿ Yath AcrAiuntrg and Reporung by Ch8rSti88". Staten*nt of RecorrllT￿nded Prdd ppli9b￿ to th￿￿eS prep8rfng theks￿Ounts Tr 8￿x)r￿all￿ *ith the FmHncBI Report￿Ig Slgnda aPpliab￿ 41 Ihe UK and Republk of Irpsand IFRS 1021 iswJed on 161h Juty 2014 as upd8ièd through Upd8te Buletm I pub%8hed on 1¥t January 2019. the F￿ancA31 Reporbng Slandaid aPpkab￿ in the UK 8nd Rèpubl￿ ol IMknd (FRS 1021. the Act 2011, Cony8n*8 Ad 2006 and UK Generafy Accepted Pradce as tt applp5 fmm 1 J8nu4ry 2019 The tharfty has appNed Updatè Bultlkn 1 as publshed on 2 February 2016 and d06s rsot kn￿de a cash Tr)w stslerrEnl on the grDunds that H Is apptyhg FRS 102 1A The ststem&ntS 8t* pwared on a gofflg concem baw uTrderhkntorlc81 con*ftlv)ft, to inthde cerkin items of fakvalue. The finandal staietnBnis are prBsented in stethig the funcV*)nal currency of the Charity and rounded lo the nearesl £. The svJnhxnl d(rounting polKies appled Mi th& prep8tstK)* ol Ih08e ffian¢ityl statefflBnL4 out beknw. Th858 ooth h8Yè b8trn con&i5tenly ApplKqd lo all Yearn pr888nled tsnlass Oth8￿ 51818d. bl kn¢omlry rnsour¢•8 6r8nts. gtsnts lor the purthase offixed assets. are recognW •) ftsl kn Ihe Slate￿*tht of Fh4gnc*81 Actp4ib65 ¥%kn&n Ihe ch8ty has ènlthrrEnf afterany perfOrTh￿￿ condith)ns 8re met. it ky ptobab5è that thÈ be and Ih& ar￿U￿1 C8Th be me8f4Jfed rekbllity. Inco#* ts dtrfeNÈd onty Wthen the donor ha8 wdh&d that Ihe nry)me relale$ to a futsJ￿ peTi)d. or¥ en61emeTrt is not mel. rknaled seThlEes and lHell￿5 are knduded at the vakje ol Ihe Charity *knerp thLs ¢¥n be qygnltsd. Th8 ¥abJe of ser¥￿3 proNld6d by YDkntniEer5 has not been kn¢￿ded kn the8e accounts kn In8 th• SORP IFRS 1021 Rtn&l kn(xwre ￿ Tr0)gnls8d a8 Ihe Cl￿rf￿$ rf¥Jht to rÈ(the P#yTrnnt * 98tsblBhed. Rtr8cuN￿S eXpe￿ded Jre rEc¥wni5ed In the pertjd kn whK* they in(JJfted. Re50uR%s expeTrded ITKhJde VAT cannot b8 raco¥ared and E IhernfoTr Rported 88 Partof the 6￿8nd￿jr• to vthkh Charitsbkn expendrturè Djmptses those cx)sts 1nDJ￿&d by the Charfly kn the de￿ry tsf 15 aCtm￿S. I Itsdudè5 LK)th costs thql can b8 81Ix8tsd tts aciMbe$ond th086 oJsts of an iidiect n8tu necessary lo ￿pPO¢1 thèm. Support (Xb5ts th08e that 8881st vK)Jk ol the Ch8rity but do not drectty Yepreaentlhe tharflabb alld ￿c￿de off￿. per&onnel. govÈmaft(% gnd adttinstraiNe wsts. Th888 c08ts ha%* been albcated to expendlture In CharitBb￿ aGdvlles. GO¥*Man￿ (XJ5ts Indude Iho86 ￿818 aswdated ￿th nEelkng lh• consUlulbTral and sklulory qu¥ement8 of Ih6 ￿￿T[ty and inrJJde Independent Ey£n*)e¥s' fee8 Jrtd r4)st5 Inked to the strateg mana9ÈThnt of the ￿￿rIty. CITIZE￿ ANCE BUREAII IN SWALE Page 10 NOTES TO THE FIIiANCIAL sTATE￿IlTs FOR ThE YE*A EIXIED 31 IAARCH Z023 I Wlch$ Icontd) dl Tanylblg Ilx•d as*•ts aThl d•prnclalk Tan9b￿ ft¥ed awls ot ovei£1.000 arè C*9￿*￿&￿d and ar8 ¥¢atsd atwst1è8s dtpmiatsn. ￿pr￿L*tion proTrAlÈd rdleS cakxJ￿Ied to wrlte olf Ihe cost ￿55 eslknatÈd ￿51*U31 vahje of asÉÈt ovÈrls OXg8Cted useful We. as loknvs.. L68sahokJ thyovafr*nts Cornputers, 5)ftYdTE arKI eqU￿rIen1 Fb¥tyrfjs and fftbng$ 20% stralJhl In8 25% $lrd4ht Ine 25% $tr8¥ht Ine èl Cash and Ca#h •qulv•l•nlt Cash is rEprEsenied by cash in hand and financaBI TrpayBbk *ilhout pen8ty on of nol nKsre than 24 hours. f) Dobkns *nd cruthtr)rs r•¢oE¥al4•lpay*ll• wlthln y•ar. Debtors and Ix8ditots th no stated interest rate 8nd receniab* or pByabk Wilh￿ one yearaTe 8t Iransactbjn prra. Any atsing from knwatmant are recogn&ed Ln e￿and￿re. gl EmplSe￿ monilored forv8lue4or-mDney and irrpact on the prov*b)n ol s6N*e8 Fok*7￿￿9 Iha pandem￿ WÈ are in a good P￿th)n to offtr th& best of the"ohJ" and 8vf ￿thodo￿9￿8. and staff and volunteers d&8ty able lo Trotn 8 V8rfbty of kxalofis and uskng range of took. puts us ￿ a good tK>5rfion to be a nK>dgm. foTward4hnkn9 servi Based these a&sesErn8nts and hamng 10 Ih8 t950UTce8 aval￿b￿ to thg gntity, the TNst805 have conduded that there18 no nwler*l uncertaiity and that they can 0)nIn￿6 to adopt Ihe gokng GOn￿M basis kn prnparng Ihe annual ￿pOrt and acwunl5.' jl Fund AecounttThJ Funds hekl by Ihe ChRrity gre e*her. LlnrestfLled general fund8- the8e ar8 funds can bè ustd In accordance wnh the tharfrabkn obieciE 8t the dknlbr¢ of Ihe tDJ8tee8. OeskJnated the% a￿ funds Set 8skJe by the Tws¢ees out of unre8¢rktsd geneAI lund8 forspedl prohcl8 orlutur8 purpo888. Restrrted funds- these a￿ funds that can onty be used for parbcuL8r reslArled wTrose8 ￿thin the ob*cts of the thagty. R88trlctbns Sped￿ by the donaror*then fund5 used foi partiEu13r ra5trited purposes. kl Judg4n*irts •￿1 k•y rA•4llm*l￿ w￿•￿aIn11 dgem2Trts (apart frDm Ihose knvolvhg esUnpl&sl have beer* moe kn Ihe pme88s 01 app￿Th9 Ihe above aco)untng poldas Ih81 ha%* had any swJnrfKxnt effect on 8rnounts ￿A)gniSed in Ihe financial Slatementy ex￿p1 k)rtho&e detslod kn Ihe Abo￿ accounlkn9 pok*8. TheTr aTr no key 888Un¥tknn8 conc8rnN¥J the futu￿ and other key YA)urces of estin￿tiOn ￿n￿rtanty at the repothg datè thAt ha* a 4yrifftant tsk of c8u8thg 8 rnat8rf818d￿StM6fit to th8 carrykng amtsnt of asg&ts 4nd wthln the next financkl >*or. CITIZENS ADVICE BiREAU IN SWALE Pago f1 TE$ TO ThE WNANQAL STATE1￿￿{rs FOR YEAR ENLED JI I14ACH 2023 Totsl 2023 Tthal 2022 FuthJ8 Fun 2 DDnallons Favor5ham TO￿ Mknslèr Paltsh Coun Shoem￿$ BO￿V9h Cxbun Other Loc81 P8thsh88 Fiiends of CAB, otherdonatK￿s The Chaiti&s Tfust The Trtjst Bo￿￿9￿ CA)uncl nErrt>er8 gran Cofv Ferous50n chartab￿ TBJSt- In￿1)9 kn F#ffaps Cotyer Feryusson Charilablg Tw8t- Co¢nmuntt*s Fund The Davwj Fa¥rri GrOUnd￿th- T•8 F8V?tsha Corpornte tbn8tksn8 6,000 5,000 750 5,000 750 1,065 500 1.595 1.065 903 1.000 1,000 3,662 3.662 11,013 10,000 11.013 10.000 500 425 425 8.630 33.t88 41.818 29.036 Grats and conbacts swo￿ eorougb Cound BorDugh Counol_ Fbusehohy Support Fund Bofough Counrj. Sew Isokntion Support Southem Water K*iney arsd Mental H88Mh Eneryy Advi￿ Project Nalktn81 Assttktion of Cltlzens Advkz Burpau:. 133.430 133,430 20.000 133.430 20.000 40,000 3,000 5.000 13,129 16,300 13.129 16.300 ney Advte S8lV 105,918 105,918 BU￿￿eSS Eneryy and Industtsl Stratsgy- Ad￿￿[n& British Ga$ Energy Trust te* to Qa 18,922 43.268 43,268 75.568 75,568 52.S69 Kthtgrt 133.430 280.268 413.698 373,348 cmzENS ADVICE BUREAU IN SWALE Pa￿ 12 WOTES TO THE FINANIJAL STATEhE1￿s FORnE YEAR EN4)ED 31 IAORCH 2023 4 R•¥owc•• •xp•nd iknrnstrlctad R•strlctod FUMI8 FUMI 2023 2022 Analy¥l* of •X[￿n￿l￿N￿ on charftablo acllvltl•s s￿lf ￿$ts Tralnkng expen885 TraVel￿1g eJp6n8es sixff support a)sls RerrK)ts monitoring re th)ney and PgnsK*ns 8eTh swa￿ food bank. Q)nlrfbulbn to &Jsts Support CO81$15eg nola 51 89.153 21￿.449 295,602 1,241 997 2.210 289.763 2,023 147 6,762 11.4551 1.002 1,208 900 60 352 900 158 169 153.585 305.534 459.119 431,492 S SuppNtcoJts ello¢otrd lo actrW•s lknre%lrfct•d R•strlctsd Fund Fund 2023 2022 SIBff costs Rent room hlrE and $6th thary65 Water Trt88 Insurance Ckaning, d6wratsJn and rnpalrs Heating and ￿h111g Postsge Sub5thpti)ns, C51A Mon￿eT5h1p fees 8fbd Publk81&)ns Off￿e equprrenl. 5talv)nery and IT Ser￿e3 Refreshrn8nts and offio sundries Telephone and B￿adb8nd D6pr8c&tion P8Yra￿ fees Ltgal ar4d P￿leSs￿n￿l chaftjes Other Gob*mano o)st815ee note 61 30.623 5,683 30 683 2.309 3,S52 412 3.850 2,380 241 1.302 2.684 762 67.537 I,T77 42 98,160 13,460 72 1.327 5.468 5,679 767 7.320 8,890 663 2.426 s,000 1.42D 81.626 8.451 10 1.165 4,69i 2,207 953 11.559 6,859 983 2.389 5,266 1,012 3.159 2,127 355 3,470 6,510 422 1,124 2.318 658 312 60.352 Q7.817 158,169 134,252 L*K•strl¢t•d Restrl¢*d Funtls Fund 2023 Z022 Slaff costs Independent Examiners. foes Trusletr In8uran AGM and Tru8tee8 weetkng W8ts 4,352 894 144 451 4.352 1.900 301 958 4.233 1,800 302 432 1,006 163 507 5,841 1.676 7.517 6,767 caT￿ENs WREAU IN SWALE P￿13 NOTES TO ThE FINANCIAL STATEIPENTS FOR TrE YE*R ENLED 31 IiARCH 2023 7 Notlneom•ll•Mp*thiro1 forth? y•ar 2023 2022 Ihis * SIB￿ afterth8ryin9.' Oepiecktloft ofT8n9￿￿ 8&*1S Opèvdling ￿2str rènts IndependeTrl eyamer5 fees 5.000 1,665 1.900 5,266 1,665 1.800 8 Inde￿nd•l￿•XqmIn0rd rnmunorafon Th• Indop•nd•nt•xamlnors r•mun•rnkn amounts * an lThlopond8fitex•mkn•r8 lo• of £1900 (2022: £18001 g Staff ccffits 2022 Wages Bnd sala￿$ Soc481 ¥8(wrfty cos18 Ctfned wntBbut*)n pen8*Jn C4)8ts 369.654 22,389 349,751 19.937 398.114 375,620 No erykjyee IF￿1ved lotsleMpb￿ ben&fftE lèxthding &try)k)ye￿ penAk)n ¢x)Blsl8nr*ufkl¥¥J lo mre th8n £60.000 ￿ thè P*K)d. The a￿rage mnthhf nunkniol luy eq¥fvQ￿nlS ￿E)d￿￿O the ￿aT 88 lofn*%." 202Y 2023 2022 Pknb•r 2022 NUm￿r ofs8Th*•s 21 13 19 10 Trusto9s' and koy managom#ntp•r¥(mnel r•rrKwKrdllon 4nd •xpBnB•s None of the Tryjstees lorany persons rJ)nnecttd w*h Ihetnl any ren1n9￿lklll durkng Ihe yF8r.12022.. £NH) neither*Erp they JEirknur58d expen8&s duthg thè >*ar P022." £Nlll The lolal amuntol rB¥TrJn8r8lkJn rec8Ntd by key man¥gÈtr*nt pewnnel L4 £61.964 P022.. £63,9121. The Tru8tees u)nsKlerkey m8nagenEnt per*)nn81 tD be U)rry)rIa￿ of M Flnton, F spal and the Trustees. 11 Taxaoon Ih• Corryany k 8 r￿ls[ernd Charity and l& not 8uty6cI to Comor8tk)n Tkx. CITIZENS ADVICE BUREAU IN SWALE Pag8 14 NOTES TO THE FINANCIAL STATEIAENTS FOR THE YEAR ENDED 31 MARCH 2023 Tot41 Lo•¥ehold sns CWc8a $5.321 26.284 4.018 5,623 A8 at 31 M8rch 2D23 55,321 26,284 4.018 85.623 Dep￿￿atr)n As at 1 Aprfl 2022 rA¥05aL for Ihe y88T 35.321 4,018 6S.623 As al 31 March 2023 40,321 26,284 4,018 70.623 Ntt book v4lue5 As at 31 Nlar¢h 2023 15,000 15.000 AS at 31 M8￿ 2022 20,000 13 2023 2022 Prepayrn8nts ArAwed Inwme 639 16.300 555 752 16.939 1.307 14 Cll¥h al •rnl In 2023 2022 Lkjyds TSB Inslant a￿$8 84xount Lk)yds TSB Cufrenl 8ccounl Iro Bank CAF Bank CAsh 41.348 81.858 17.263 26.209 51.115 86.ofd 550 209.474 181.160 IS &editor8." armunls due one ye8r 2023 2022 Taxes arKI sodol %uJrlty OthercTrditor8 and ac(au8 PrDViSK)n and Defernd neome 6.797 1,833 11,833 25,206 $8.526 19,630 CITIZENS ADVICE 811REAU IN SWALE Pago 15 NOTES TO TrIE FINANCIAL STATEMEprrs FOR TrE YEAR ENDED 31 MARCH 20a 16 FuThl$ P*¢fMKlll*l< STATEMENT OF FUNDS- CUIIRENTYEAR Unre8trict•d Funth Balanc• at Inc¢)mlno R•#ourceB resourc88 ExpeThJed Trans* Bala￿• *t 0104 22 310323 Genofdl Fund5 Desgna18d fund Stsffing Conting8nrA8S fvnd ROS￿¢￿d funds n•y Art￿Ce and Pensfr)n8 $81 Buwes5 Gas Energy Trust B0￿Ugh Cound Housfyhoky 5￿pport FL Fav8rsham To￿* Counal Minster Parish Countil Sh88mÈss To%M) Counul sam Baffows Chanty Coly8r Fèfgusson Charitable Trust- Inb*sting in Farn1￿8 l)*r FBFgUSX)n ch8ri1ab￿ Trust- CorTYNnrtK95 Fund Borough Cound, ttJuab0rat￿fj grant for Fav8rsham Mon8y and M8ntal H8atth E￿8￿JY Adv￿8 Proi8ct Soulhem wat8r Help lo CL8im KhS(start 105,918 1112.61fj1 43,268 143.0491 20,000 118.0001 6,000 15.5001 s,000 14.4001 750 16001 6,698 12191 r2.0001 15001 16001 11501 200 200 11,013 10,000 425 13,129 16.300 5,000 75.588 111,0131 110,7171 14251 113.1291 115,8001 (5001 14,5001 15001 164,7001 110.8681 717 200 313.456 1305.5341 (7.9221 200 CITIZENS AtMCE WIEAU IN SWALE P8qe 16 NOTES TO THE FIIIANCIAL STATElIEP￿s FOR THE YEAR EtrKED 31 W¢CH 2023 STATEIAENT AII¥JS- p￿oR YeAR lanc• at Incomlng 0104 21 Expond•d B•la￿• ot 310322 GengTr1 Funds OBsEnated hjnd Staff￿g Contkngend08 ftsnd RestrlclBd fund• Money Adm￿ ond Pen8brt8 BuS￿e$S EnepJy and Industrfal sirategy Borough CLsuncl se￿ I￿￿1￿)n Support F8Vttsham TOW￿ Counal Miistsr Parfth CA)unul Sheern&%s Tovffl thun 1￿M B8rr¢ws C*aT Coly8r FeTgU&q)n charityb￿ Trusl The Edward V¥150n 1957 Charity Setho*nt coun¢xkr5 men*)ers g￿nts Favernham Branth rèfu￿&hn*ni The Datrid Famty N81k)nal Lollery Soulhern water Help to aakn KK*slart 111.071 18,921 40,000 6.000 5.ODO 1102.5071 116.9581 131,9781 15.OOQI Is,0001 15001 18,5641 11,9631 (8.0221 11.0001 21X> 200 7.500 11,0001 11,4551 1,455 1.000 5,000 11,0001 15.0001 14,1391 13,0001 (55,0321 10,000 148611 52,570 14356 2.462 11.655 264,918 1249.9701 126.4031 200 Purp08e of lunds". Unrestricled Fund¥.' Th688 fvnds (*n bè used in 8rtofdan￿ **h Ihe Chaty¥ 81 the dvxplk)D of the Tnsslees. skJnaied Fund Staffin Conttn ènc*s Fun A fund rxeated by the TDJslee8 lo pro¥th a (xjnikngency rEServe b) r¥J%*r r8cw*ft*nt, traknkng and potentsl r8dundanty fhouSJ lundino 8cwrc•s ￿dul*. Resttsled Funds Thè th)ney A￿Vk￿ and Persskjns SanA¢è. in partnership wth ￿t￿en5 Advke, lund8 Ihe Dtrbt Advitx PD)iecL The Charfty recèNed a nurnber of grants for Inue88ed <*pBcty Un5penl funds h8V8 b88n transferred to unr8sbthd qenejal frJnds h aLLOrd8￿Ce *ith the aqfyewenL A proisct to supportthat 8vpportB C￿ents1￿1h eneryy advts and nM]ney nYnBgemenlsupport partner5hb ¥Ath S¥Alo Foodbank One of a nurT*)erofdelfvery p8theTr ￿pport fucomwnlty partk331&ty food Jnd fuel ¥outhe and ffflanc￿I CSPBb*ty aThJ inca¥n& Thxmi5atrJn grdnt u>nlrit)ule8 to the cost of P¥0￿￿14 rAs8*￿ for Fab*rnh8tn CITIZENS ADVICE BUREAU IN SWALE P808 17 NOTES TO THE FINANCIAL STATEIEpirs FOR THE YEAR ENDED 31 hi•RCH 2023 Purpose of Fund5 Contiiued This ffj thw graTrts that tt)ntrbute to the cost of provK*ing &d%ice seThk•s for Sheppey cl•r>ts. This grnnt has b68n p￿VId￿d loruse in of extrem hardshlp of r88*J•nts of Ihe parBh 0lBO￿len. A grant to support steff cost pathukrty to suppoit supervisK)n Acquthg r*&w IT 8qU1Ftt￿t &nd wievmg new 8PPt081* to del%*ry. rDU h Covncd ror Favtrr5ham COl￿bOratiVe bij from Fab*rsh8m L¥)m￿Al￿￿ neI￿vrk lo increese ouropenkng ttour8 li F8v•tsh8rn adrnknlstsred by F8v&rsham Urt)rB•o A fund PTDVKled by Kent thunty Counc4 t81)rtd for M8ntal Health thnts. ts) provkJ8 bn9 1am 8UPPOrt and assBt wlth lknantaal tspablliiv arKI mavri86 knoJn*. The Fund18 manaaod b¥ West Kenl Cknn Citlzen8AdVts propct t<) prtswoe support forclen18 ￿ hhJh energy usage. trj b15 IhTDLwh ?fftknnt s8￿￿96 A grdni to prOv￿a fffwn(xl rApablty and In Parti￿L*r io d￿nts rywnege fMance5 and a¥okJ the nead h)rfurther debt wpDorL Fundhg to provkJ& as8lsEan¢% for¢*&rts Thk Prts￿ ri ye8r8nd Grant A grani lo a55iStth erylJ￿￿nI rnsts. to 8ftab￿ Ihose fitsl sthool to gel ￿[k eyrt8nc& fora rbj of 6 mnth&. ne and Indus Fundkno rer*i¥ed viH (iioens Advk& additK)fial ￿urceS durkng Co¥lJ Um86, kn pathj￿r advrA to ass￿ clenl8 lo nKgn896 the￿debts. the grnnt Was pa*J in 2020121 but th& str¥￿e 18 forlv ye8ts. Funés pro¥M6d to r8furbth thè Fa￿rshaM OffKe. Va￿>￿￿ tnètnbers qrdnts toyspedfk cos18 88 *t out above and qeneral offlc8 Djnnkno costs. Thg E*vpd F Funds lo provklo Iota ÈÉ1¥￿ ￿ tho F8ver6ham artsa. A g￿￿1 pn*ided to red&8bJn the Faye￿haMoIfi¢8 io make u*rlrfendty. cmzENS ADVICE BUREAU IN SWALE Page 18 NOTES TO FINANCIAL STATElf NTS FOR THE YEAR ENDED 31 IIARCH 2023 17 ANALYSIS OF NET ASSETS 8ETYEEN FiW4DS. Dg*ly*d R••trld•d G•n•wal Total 2023 Tang￿￿ flxÈd Èssals Other current assetsllkb￿Ikn3 Cash 8t Bank an¢J In ￿nd 15.000 141.5871 189214 15,000 141.2871 209 474 To*1 nel bssets 20.000 200 162.687 IB3,187 ANALYSIS OF hET ASSETS WknEEN FUNDS . PRIOR YEAR D•8lyt•d R•¥trl¢t•d Gofvrnl funds T(rtal 2022 TangIb￿ fLxèd assets Olher ujrrenl as5etsnigbllks Cash at Bank 8nd In x>.000 (5.IX)01 113,3231 20.000 118.3231 181 160 Tot81 not &8sets 20,000 200 162.637 182.837 18 Flninclal Commllmorts At 31 Vorch 2023 the thaiity Tr￿1 tolal lut¥￿ thknum base payments und8rnon 2023 2022 Not L9ter blan one year Later than one and Thot hlerthan fi¥* ytats 7,666 15.166 19 Po￿10￿ and othgr ptrJt Yot]Mm•mt bBn•fity The C*arity opErales a defined 0)nt￿￿tth penwn plan for its èmpk)yaes. The ar￿Unt lE￿9n￿d 88 an expen% in ihe peib)d ¥As £6,071 12022. t5.9321. TherE were no 18bK¥tks out8landlng12021". £NII ￿ ￿￿11￿￿ to lh* per¢sbn pLqn. 20 R¢l•t¢d pwty tr*nM(tloni Thorn no rehtsd party trAn￿(￿k%￿b duthg Ihe y8arl2022.. £nllk CITIZENS ADVICE BUREAU IN SWALE Page 19 NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 MARCH 2023 19 Comparatlvo Statomonts of Flnanclal Adlvltl•8 {2022) Note Unr•strietsd De•ignated Restrlcled Funds Fund Funds Total 2022 Totsl 2021 In¢om• and Endowments Oonatlons 4.036 25,000 29.036 31.988 Other Incom• 1.724 1.724 419 Ch•fltable Actlvltles: Grants and contracts 133,430 239.918 373.348 364,045 Imi•skn•nt Incom• 33 33 43 Totsl inc¢)ming rniiources 139,223 264.918 404.141 396.495 Expondlture on Charbtablo Aetlvltto$ Ch•rll•ble activSties 181.522 249.970 431.492 343.798 Total r•sourc•s •xpènd•d 181.522 249,970 431.492 343.798 Net Incom•l{expnd41urel {42.299) 14,948 P7.3511 52.697 Transfers beiw•on furrfls Nèt movement In fvnds for th? year 4.104 po,000) 111,455) 127,3511 52.897 R•eone511atlon of funds Total funds brou9hl forward 158S33 11.655 210 188 157491 Total carrl•d fonvard 162,637 20.000 200 182.B37 210,188