Smalles Goldie Group Smalles Goldie Copy REGISTERED COMPANY NUMBER.. 05141612 (England •nd Wales) REGISTERED CHARITY NUMBEK. 1106453 Hull and East Riding Citizens Advice Bureau Limited (A Company Limlted by Guarantee) Financial Statements 31st March 2022 SD4)207084-1-6 ICAEW CHARTERÈD ACCOUNTANTS
Hull and Ea•t RSdlng Cltlzem Adv1 Bw•au Llmlled Cont•nt8 of th• Flnanclal Stat•m•nt• for the y•ar •nd•d 31•t March 2022 Page Rd8r•nc* and AdMknIstr8t D•t8lk Raport ol th• Trult 2-13 Report of th¥ Ind619rrt Audtorn 14-16 Stalomont of Flngnclal Actlvm 17 Balanc• Shget 18 Calh Stat8m•nt 19 Note8 to the FInal181 Stat•ml
Hull and Eait Rldlno Cltlzen• Ad%rf¢• Bur•#u Llmltod Refor•nc• and Admlnlstratl¥e Dotalls for the Y•ar Ended 31st March 2022 TRU8TEE8 RJ Crdlln J Dwk8. Chalr Bryan J(e. Trer T Wharvell. Chalr R Prfrnmer. Mco Ch8ir C VwUg8 A LedBir L MilrwVt• Ch'r n¢d W, N¢Ywbw2021 appSnl8d 88 Chalr 1& March 2022 rn¥ned 14 2022 run8d May 20Z nt8d N¢y4ernir 2021 nt•d 8° Novpmtspr 2W21 •ppdnt•d V Novemt•r 2021 COMPANY SECRETARY M$ L J Thynky Mrs T wf•Ndl ¥pOntod 20 REai8TeReD OFFICE Th• Wil•on Contr• All Qoldw siro•1 H1 HUI 2AG REGI8TEREO COhlPANY NUM8ER 06141612 (Erydr ifvj WAI> REOI8TERED CHARITY NUhlBER 1108453 INCEPENDENT AUDITORS Gddle Chartored Accounthr Slalutory Audttor Ro9onl¥ Court Pdnc•s8 Street H1 Ea Yortthlr• HIJ2 8BA BANKER8 Uoyd& 88nk PIC l Grand 8ulkllngB j880n Stre H1 HU1 CHIEF EXECiITIVE ANO SENIOR MANAQEMENT TEAM Lesley Thomky Tracy Ttharvdl John connlY Stacey Pr Anty Colsh ch E¥wulNe- rebred 2W Juty W22 Ch*f E¥xulive- appointed 41h July 2022 Head of SFttkqlist Advioe SeNces H08d of GeralIst Advke S¢ He8d of Partnernhlps Project5 Cithns HLA E•¥t fl'dinll i5thetr&Ying nurne of H1 Easi Riding on$ Bu1 Llmrt.
Hull and Ea•t Rldlng c1t1z• Advle• Bur•au Umltsd R•port of th• TnAt••s for th• year•nd•d 31•t M•rch 2022 Tru•ts••' R•port Welcome to the TNsto88' Annual Report and Audited Financial Statements fty the yèar 31 March 2022. About citlz•n• Advlc8 Hull and Eul Rldlng We ar8 an independent charity wY.j primarily lor the residents of the Cty ol Kiroston UFon Hull and the E881 RIng of Yorkshire ond operating 16r lh8 n8m8 Advw Hull and East Ridin9. We have Brnl our local CmfflunitlOs for over 83 ye8r6. We 8re here for everyor.. A8 a rnembor ofthe nattonal d)arity Citizens Advk• along 1th u further 259 Ixal Citlzens Swvlce8. we form a nab'onol 8harirvJ th0 8am• g08L4'. We provide fre8, c¥)nfldent181 and imp8rt1818dvlce- a¥1&ble10 811 We hdp p8ople overcorne their prOeMS 8nd camp8lgn on the bl9 Issués %%tsn thdrVo1 n•ed to bo heord We vdue eh8mplonlng UalIty Ch101n9 dff6crlmlnation Wè $trI lo rgth peop as earfy 08 pw)85ible, provlding InforTngtK)n, vic8 and training bgfor& problem¥ dovglop. Inew¥ln9 knovledg& and wnfid8nc8 to 8k 8dvic& and tatklè dlffioJlU•s 85 thay arisè. Whw• possibl• wabllng pwpl8 to h8lp Ih8msalvoB. In line th our memborshlp body atizen8 AdvSce. wè relnise the 619niflcant d)811enges ahoad our F4on8 Indude th• flaxlbillty to r88pYJnd to loe41 n8od8 through IMovatlv8 8pproath88 and to 0pl bo81 pract1 In quauty 898uranc•, 8c• t1ellv8ry channels, mpaIgnIng and trainlng. Clt&an8 Adve Hull and E8Bt RldSryJ 1¥88 It8 Chgrflat4o Ctjlect, nam•ty 'Tfv•rnll•f ofpov•rty, 8kkn•s• •nddl•tr•u by th• •d¥•Act0I•rfc•tl0n •nd th•pml•cllon •ndprnwvlQft ol hullh and lh• pmrnotlon of •qual opportunlll•#' by proWdlrrtJ a fm, Ind•p8ndenl, confidantial, imp8rt181 infomiatlon, athlcè, an(J r8prosantsUon $8ryic holplng pwple r8solv• théir I81. Bnd otherprobl•ms. d8t8 give& u8 8 [qu& Inaight into thè probl8TM faein9 communiti88 n Hull and Ihe Eagt Ridlng gnabllng u8 to remaln 8cbYe in uslng IheBe exp8ri8nC88 to lobby lor In lorAI and n8tlonal policaos pro¢4dur•J. In •118SPoets of our wrk, we arg cvmmittgd lo prorrKiling squ81ity and div9rsity. prev¢nb'no pludI¢• and dImInd.0rt, •nsuring •qu81 aecos8 and proth)Ilng goc rèlations b•tsn all sactkn8 01 tha community. In 2021122 our ¥erviro hggd gvgr 24,322 ppIe to IwB, tsy phone. e rnail and web d)at- 8 6% inw¥e on 2020r21 of 23.061- opwd 32,448 on tsir btham, an irng of 11% on 2020r21. Pgoplè 80ugM our help on 103,1 i88uè$ and lh• top 8 i8$u¥$ rg.. Bgn8fits Ilndudlng tsx ¢r¢dits aThJ Univer881 Cwdll} D8bt Fin8ncld ané eapablllly Housing Empk)yment RelatShIpS and I51Y Evw CrtYLens Advice Buregu Ks a locd ind&plIant chgrity. Wilhoutfundiro and tha supwrt ofourvnl0wS CtUzen6 Athlca Hull and East Rldlng o)uld not conunue to pde Its gervlces In tha Cty ol Hull ond the East RldSng of Yorkshlre. ObJoeU¥M and aetl¥ltl•• Our Vl•lon is for 8 fair sooety for all, fm from tho ¥ffe¢ts of wvarty 4nd injusti¢•.
Hull and Ea¥t Rldlng Cltlzè Advlco Burgau Llmltod R•port of tho Trugtms forthg year ond•d 31•t Mar¢h 2022 Our MIB•lon We help peopk9. famllies an(J Commun5e$ by.. ProvidlThJ advlc4 that hdps pPIe overcomè Ih8ir prot$m5 Campaignin9 ¢0 ensu that pecf)le$' vdces are hear Our 8lr•t•gl¢ Alm• Our ¢urrenl $tratety, whi¢h CAers Iho ptrrAJ 2020- 2023 ha8 5 key aims. W8 11 mak• hlgh quallty Infornation 8c(xBslble We VAII be Inffluentlal We 11 ¢Jev8lop 8nd r•t81n Sklllul 8nd kntrledgeabl• t•am8 We will be 8U418inable ond eff8dvo We wll ernb&d equality. diver8ity and Indu8ion In all wo do W¢ rwie our •lm$, oblothv08 #nd a¢ts'vities eac year through r StrBtegic and Business Planning proce88e8. Th1• ravlow looks atbvh8lwg a¢igvgd and the outcomes of ourw)rk In the previouB 12 mnth8. The r8vlgw look8 althe of key "VIle9 and tha benefit they have brought io thosè group¥ of peopl• we are set up to h¢lp. The roview ?Iso hal US 8Ure Our alm obJ8cllve8 actitIeS ram81n loc£d our 818t8d purposè8. Achl•v•m•nt and p•rfornian In 2021122 the CLJron8wru8 pandemic o)nUnued to dominate the way our seNlce was ¢J8llver8d. The tronsllion to ddlverlng 8erw¢6S Virtudty, by Shift1 lo horneworknng, expending Ouf phone. frmail and webchat advice channe16, ensured pwplfr nnUed to recefve the help they needed. Thjr 81811 and vdunteern conllnu8(J lo re&pond magnlflcenlly, to the new way ol rkirva. Despite the ¢hAlleThJes of Covld. we m81ntslned our progres8 In our am6 lo help mole pwple to accA6s th8 vICe they need, improve pol8$ and practices and to b8me more swt81nae and effective, Ouring yr ovèr 1ciI ampbyèèts Énd 8311321 volunteers %thed wth Citlzens Athice Hull and E88t Rid to help over 24.323 ¢li8nt8 to finrj solutwJn8 to thr finandal, hou5iry, nplayrnenI and other181 prob18rn8. Once 8galn our d8dScated Am hovg rospon( to Ihg Increasingly comeX flnancl818nd sod81 Iu8ti¢e 8ueB our clients lace. heln9 those In vulner#bl8 cireumstanc•s to Se$ thè finanei81 hdp and legal ryhts lo whi¢ Ihgy ar¢ gntilled. In 2021122, h4pgJ clienls flnd answars lo 103,0141102,454I athica kssu88 (prior y88r Ilgur88 In brarknt$}.' 31%116%1 of eThJuirt86 relat to Unbv8r881 Cr8dlt 22.5%115%1 of enqulries were about Debt prob18m5 20%116°hl of errfJuie8 We about Benefils and Tax Cr8dll protlems 7%117%1 of enquirle6 vme about financlal s8ceS, wabiltty ski118 50% of ourdlpnts hal a dlsabllity or k)n9 term heallh condition. Thb was an Incre8Be of 8% on 2020121. PIo9r8s$ madè aoaingt swxfic arg1¥tKIn objecb've8 IB desthbed Wg wlll hlgh quallty Infgwrn4Uon and 4dvk• acc•ulbl• Wg aim to provid8 Info¥th3n thice auoss mulu'ple rhannds. The shlft ol diwts seek advice con11nu 65% by tdéphonè, 2% by wb-(t, 4% tter 16% e.mail. 11% of advice w88 dellvwed fBr* to face when il wes f8a8ible to open up 8ervic85 wJain. 84% of clients lound the servir
Hull and Eut Rldlng Clilzen8 Ad¢• Bumu Llmlt•d R•port of th• Tru•t¢O• for thè yèthr èndèd 31•t March 2022 è8sy to ac¢oss be4@en April 2021- March 2022. This rwnains al the Same level a8 18St year and is svJnlfieantly higher than Ihe nation81 average for LCA'8176Yol. Restri¢tth$ exporiencd by our P8rtnws 8nd oynmunty wir88th Iwats.¢s meant Ih81 w8 were unable to from our Usual extensive ou¢re8th Venues and lace to face advice has been focussed largely In our four permanent offiees In Hull, 8ridlington, B8v&1ey and Goole. The primAry lunders of ourgeneralist advice 5erwce5 are Kingston H1 City Coundl, th8 E&8t Riding of Yorkshire Council and Hull Cllnical Commtsslonlng Group. Client numbers Increas on th8 previous year wth over 24,300 clienls belng assl8t&l vllh 32,448 enqulriey. Our t1ata sugg8St8 that some who may have be8n slmp1y pulling off a(JdresslrvJ Ihelr Probl$, partlojlarfy In debt. whor8 erg w8& a b8n on baiirff enforcement, eviction, or repment holiday8 whlch re part ol Ihe response to the pandemlc, are ncw ie¢king advice 89 these nw&8ure r>yne io an end. Thg Money A01c9 and Pen3ion8 Service (wa CA'11 Advice) and East Fl'ding of Yorkshire Coundl are the maln lunéer6 of spacialist debt and rnoney advice. With an incre889 to 4,45414,3(X)l Debl Gg&8B m>unled to over22 5% olall enquiries a 7.5% sne8• on th8 prwlous ar. Deb¢ R81ief Orders ond Coundl Brrear8 luel debts are Ihe 9gest81nSl8 prgblwn¥, 8munting to 19% and 13.5% of 811 debt i8sueJ. B8n8filg C89•$1oxdudlry Uni¥er881 Credttl were 19.7% 01 all wwuldes, and arno18 lo 7,27914,$381 cllent8 an Incro86e on the previous year. Th8 second 18rgesl benofil fynquiry from our dients in 2021r22 Ire Per80nal Independence Paym8nt8 IPIPI114% of 811 b8nefll i8sueBI, Coundl Tax reduction14%) and Empkjyrnenl Support AIlWan IESAI14% of all ban11 issues). Other swnifK8nl 8re88 of 8dYl¢e Indud8é Housing 7%15%1, Fin8nc4al Berwces. woduclg and c8patMlity 17%111PAI. Employmènt 7%15%1 a1 Rdalionships and family 5% respectivoty. Our Unlver581 Support- Help to Clalrn service 3dviBes dienl8 on %thelher UniverB81 Credlt Is th8 approprt8te benell and 88618t8 them through tho 18rg¢ly on-line dalm pr$6 to the Foinl of IrBI paym1 wa& 31% 01811 enquireB. The team oF4nad 6,391 16.2501 cAsès on of ¢llents 8ddresslng 32.0130,0)l i88ues. When LX)rntlning general 1ty8Cy benefits &nd Universal credit logelh8r, benefits now 8rnDunl to 50.8% 132%) of all CASeB dealt by the s¢8fl volunlg9rn. AFMAP Fèmale di8nt Statis'c, when mapped against the general population, d•mography of the Arnd Forc48 suggest that th¢rg IJ 4 d1st1¢ dls8dv8ntsgg of servlce in the rnllitsry, 8s8ori8ti¢)n vlth the Armed ForceB ¢hroh marrugge and ae88[11ty to Vot¢r8n Iwng th?rits'. As part of tl Hull Vkraine Refe8 é•llvered benofits 888i8tancA to 8 numb•r of UkranI8n rèfug088, in pwlner¥hlp with DWP ond Hull CC. W¢ continued lo reach out lo vulnerable communftieg often find it drfncutt to ace698 s•rvlceB and faco an Iner089•d riik of exp8rtencJng exduBlon. Exarnples olour 8P8clallsed and target8d support include.. Arrned force& wreonnel, veteran6 and thelr Iwnillej,. Debt duty desk al Hull CombineÉ Court forttN)se wple laclng evlcuon or rep0058)n., p Through Crisls, a Bi9 Lottery funded project wjrklng wlth a wlde rnrrfJe of parfner6 rosS Hull and the Easl RidiThJ,' Hospll81 OutreKh, where we provlde 8p18118ed and lalk)red &dre lo pauents In Hull Royol and Castle Hlll hospitBls who have 8xpere£d 8 traumatic heatih event,. K8y work supwrt and flnanclal Incluslon adwcg for people lor hafd io roath grwp8, to encouwe and enab Ihem lo 8ed( Ir8inlng 8nd jobs.. Community Connecl a project vM)rklng In the communities ol Orchard Park, Bfansholme arbj part of East Hull to ¥uppcKI people to oVerrr financial 8n¢J digital exdu8M)n.
Hull and Eas¢ Rldlng Cltlzens Ad¥lce Bureau Umlt•d Report of tho Trust5 for the yearended 31•t March 2022 Clit88t$1a¢tJn and posltivefeedbad( remains hlgh wrth 95% oy dlenl8 fating the servlce 88'p)d or8X111. 97% rjuld r0Mmend the seNice to olhews. We receNed r&8c(¥editatK)n th Advlce Qualty St8nd8rd IAQSI in June 2021 and our A¢lvice Quality Audit remain green at 76.3%. W• wlll b• Infflu•ntlal We have contrlbuted nBb"onallyand kjcaltyto hwJhlohlrrfJthecheJkngeg of Univer8al CredltlUCI, highlMlngth8 pre86urBB IrKal wple areladng to Stak8holdgrs antj lund8r6. We have rIKe in partn6r8hip th both Loc81 Authori8& have Inputted Into thdr reBpective financial indusitsn eommitlge8. r 202fy21 SROI reptyt Wos lj81Y tsr¢ulol¢d to $tskthdéers porth¢rs Ckjr d8ts and InformaOn h88 been u8ed InfomialW 10 6UFPOrt evldence in the Hull rnental he8th c(ncordBI appllc8lon CJJ? studies used by n8tion•l CitizenB Advi,8 rrylon4 Best Pracllco LeBd for Uner¥41 Credit tr regional reports and a18010 hIgh1ht the ca88 lor ongolTrJ 2 Face notkjnally th OepartThnt ofwork and Pen8k)n8 OWP A Samp ol Conn8Ct Wdl ca80 81udiu ra u8•d In CCG rCMmS1onIrya slak8hold8r ev8nt8 W8 are part ol the he8llh and wdAI re reference group lor notional CItts6 Adv to u86 Os o soundlng tr)ard vlth tha Im of dévdoping strongw ld¥ne of the impoet On lh• sotsal dwèminants ol hèalth ant1 lIb•Ing g8n8ral 88% of 8taff and volunteer6 feel we are doing a good lob on research 8nd pe[grY6 85 me88ured In the annual pIe Lale8t CilA dk4crfminatkJn IralnlTrJ and CaBe Btudth 8r8 clrculaled to all 6taff and hlghlhted at 8ubBtyuenlt8wn meeJngB. Recording of Ewdanc8 Form8 f•main8 high 1263 r8cord8d thls yaarl they formed Iho bas18 for a number of ¢omrnunI¢411ona th ki¢91 MP'$ olh•r partn•r8. Pon•lon Wlu York•hSr• W¢ work In pgrtnershlp th Clllz•rs A¢0 L*d$ 8n¢J Cttken$ A4vlc¢ H8rnbla¢on, Rlthmondshlre Bnd Selty Okntrlct dellvorlng the Pwsh)n Wlse SèNicè acmsa thè Humber, West and North YshIra. The partnershSp18 led ty CAH&ER. 8ulldlng 8•tt•r Opportunltl•• We t)rk as part of widgr partnerships in lh¢ Hurnt•r and Yolkshiro to provide key 8UPPOrt ané financa81 i810n 8ce to partlclw)ts in the most deprfved communlles io td(è steps towards empfoymonl. Ami•d Fore•• Cownanl partn•r•hlp• We are adve partlclp8nts In the Arn1 Fore68 nehwrks Covenant delvery group8 In both local authoffty are88. Wlthgm•g¥ 819 Loc•1 We have form8¢J a strorMJ partnershlp with WthemBea Blg thcal. The grant agreernent Provid fundlro for e geT+t vi8er. wolre from the Iwal cA)mffjunity, 85 well as the recrullrnwl. tralnlro and supFort of lo1 vdufite to work from Ihè Slbjtss Contré in Wrthèrnsea.
Hull and emt Rldlno Cltlzon¥ Advko Burèau Llrnltsd
R•port ofth• Tr08
for th• year ended 31Jl Marth 2022
Ilts wlll develop and tlTr skllful and knowl0dgbI• tsarnjj
Our would not be possikA8 Wthout the dedicBtion. c£rfrfflitment and haré worfK of volunteers and staff. Thi8 year that
resllignce has been tesie¢J rwrg th8n any othgr. During Iho year Citlzans Advlc8 Hu11 and East RSdSng employed over 100
Paid staff and reLruited further vdunteer8. At 31 Marth 2022, 90 volunteers were 5upWts"f our worft in fdes such as
Trustee. AllSer, Tralnee Adviser, Rec4ptioni51 and Adrnlni5tr8tor. On av8rag8 ourvoluntews ge 2070 hwrs 01thr lime
per month- the equiv818nt of an oddittono112.9 E5.
TruoteeB have cornpleted the GDPR and SCMS trdning 8nd wè 11 ra•W tho modular EDI tralnirg package from
National Cilizens Adwce lo idtify further devekjpménl oFwrtunlUeg. We d&veloped and delivered an in house 8pedalis1
houslry 8dvi(% rkShOp lo all staff & voluntaers
Wg wntinug to rgvigw our pre
Hull and East Rldlng Cltlz•ns Advlce 8ur88u Llrnlted Roport olth• Tn for the year ended 31it March 2022 It's not uncornmon tg hear our dients report help they reeewed as pncele5s, life changing or invaluab, Alongside debts m9naged, job5 k8p( irKorne inu8as8d and righls estsblished, we ar8 awar8 of liv8s not only changed but dso lives 8aved through sukida pm¢nt¢d. famil8 kept together, WrieS, stress and d8prnsgwJn over0)n * o 8en8e of CLJnfidence an¢J purpose Bhead. No on¢ ¢L%¥ 8ges w rn8ny pwple with so rn8ry éffferent klnds of pbleMS, 8nd th8t giv•9 US 8 uniquè irfight into Ihe challenges people are facing today. parbcularly in our local o)mmunities. We see how prob18m5 can b8 linke(l. By helpin9 people ¥th the uné8dying cau88 of their problems and rnan9 sure they don't gèt wotB8, W8 sav8 the govemrn?ni 8rKI public services illiOnS of FK)und8 every year. One way Is to cdoJlat8 the finand81 valua of our Kirk via ffin8nThal galn8. Th18 dertKn8trates an lrnmadlota galn to the dlenls in lemis of income gaSn, swh as beneffts. or dèbt rentgOti8t8(l orItten off. In 20211122 the main 8dvice outcTrnes forour Clta Mre.. £22 Million of fin8nrial gain £2.7 mlllkn of debt vthttay off A robust way to Gqlcul8tè our out¢om89 and Imp18 to calculate th8 Sodal Retum on Inve8tmÉnt ISROII. In 2020ll1 (the latest report avablabl we 8nalysl wr impact and Bodal value. Our reFQrt 18 founded on a national 8urvèy o)ndudtd by clzenS Athlco to ask 80,CXJO p6)plè aul the outcomes we Wped to achleve an(J the Irn Ihal had on thair Ill$. 4 In 5 01 tho peo8 Supporlté sald Ihgy had gxpert8n¢ed a life event or a change of clrcumstanee6 thatlgd to the problern they c8m• to Cltlzans Athiic& &tlrt. Th18 rnost often relat to chang69 In finance148%1 or heelth 146%).. 8 In 10 people have IheSr probloms golv8d ané g in 10 ststed Ihey coJld not have done 80 thout our help,. 4 in 5 dien16 say that our hdp improved thr Ilvès in olherways Buch 88 redudng their 8trBs8, irnpro¥Ang tholr phy8ical hedth or Increaslro thelr finar8. Our Impa¢t dat? helps u6 better understand the vffact our advico ho8 on people'g lives, and the difference make to )Ll cDmmunltiÈs. U8ing J Treasury-appro¥ed mc81, w8 can 8180 Put a fingnd¥l ¢8tirn8te on this v&ue. It 18 ThJtth• that In thls year wthere 80 rnany pwple have had lhalr189 d18rupled by Iho p8fyjem we eble to damon8tr8t8 that our athi¢e and guldwcAry remElns ag lrnpadful 89 ovar. The Trust arè prwd lo rwrt that Tor •v•ry £18pent OTr Cltlz•n• Ad¥lc• Hull and Ea•t Rldlnp a8Me•, w• generated at lfragt.. Total £9,311.124 £3.54 •avlni• to golnInI •nd publlc Mr¥lc•81fl8c•l b•n•fitsl. By helping 8top prob18m8 occurring or escalallng, we reduce pressuro on public 88NIc88 liko hedth, fth8ing 0roui<f-rk benefits. To¢•1 £88.256.012 £25.22 In wlder oconoffllc and •ocSal ben•flt• Ipubllc valu•l. Solving problems Improves Iiv85- this m8Bn5 Wler wdlbeing. farnlly rela¢lonshSps. Partldpation and prodUctity for the people h•lp. Our cBlculallon of publlc vu8 also Indudes th8 value ol a volunlaèr run s&Ni(*. Tot•1 £36,613,032 £13.94 In valu• to p•opl• w• h•lp (Ilnanclal outeomg• fpllowlThJ •dvlc•l. A8 part of 8dvice. we can inrJea8e people's Incxjme, through debts wrrttOn-t)ff, tskiro up ben8fit8, fA)mpen981iw for employment dKspLrtes 501ving consurner Probl9.
Hull and East Rldlng Cltlz•ns Advk• Bur••u Llrnbts R•port of th• Tr1•5 for the yearended 31•t Marth 2022 Struetur•. g0mOn¢9 and managoment Govornlng dUMent The charity is (yJntrollgd by118 bwoming document, adeedoltru8t. and o)nstlluies a limlted o)mpany. limrted by guor8nte¢. as defined by th8 Compani85 Act 2006. Thè orghnisation is 8 company limited by guarantee, inujrporated on 1 Junè 2004 and registered BE 8 tharity on 26th Octob8r2004. Th8 company was eslabllshed undera Memorandum of AsSocIaOn bthlch astablishwl the oblts and PgWW8 91 the ch8ritable cx)mpany and is govemed under its Article5 of As8Oaa0n. In the event of th8 company beiro bY>und up rnrnbers are rwJuir&J to wntribut8 an arkmwnt not exceeding £1. "The Company'g obj¥ds arg to prorTh)te any charitable purpose forth8 public benefit by the B(Jv&ncemenl of e#'0n. tht proieetion and preservation of h881th and the relief of poverty. sickness and distress In partlcular, but without limllakn'on. for tho banollt of thè community in Ihe EaBt RidlTrJ of York8hire and King81on upon Hull and 8urrotsndlng arn88" Gov•rb)an¢• Our Truste8 Board prodeS strhiegie dirtdion and visun for CiilzeTrB Adce Hull ond East Rldlng. The 8oard Ls made up ol Indlvlduols who are trwtea4 under charity law and dlrector8 of the charltsble o)wny. Our Chl8f Exacutlva, rkIrj wth the senior Manent te¥Tn, 18 r8sponsible for delivering Iho 8oard's wsion antj day lo day operations. Trust m8•t quartèrty on 8 tsgular basiB wlh further rneeling6 bwng arranged a6 no[ary. Tru8taes are Ilsted on po99 1. 001•9atlon of Dut1•• Our Scem8 ol Delegatbn of Trustee Board Authohty ¢yJt11nes decisbn maklro responsiblllues. It Ilst8188ues rns8Thed for the Bo8fd an¢J thosè are85 that are d8lellat to the Chief EXU.¥8 (Jficer, Indu¢Jing18vel8 ol finandal 8Uthorfly, ¥%ttlch are 8upplemented lurthar ty d9t911 Fln?nc481 Prcreduro6. R•crullm•nt and appolntm•nt of now tru•t•g• Trustee vacande8 are adverti¥gd usiry 8 range of medi8. It is the B08rd's aim lo find t8leDted Indivi(Juals w) havè th8 S116 and 4xp8rlanc8 naaéad lo ènablg tho Tru819? Board to Pde good leader8hlp and make Sound d8d8lon8. Nthv Iru81ee8 are eSlhw 8t th8 Annu81 G8nèr81 Meeting or appointed at a Trustee Board rneeting. Trugteegldirectors serve for 3 years b81ore b8iThJ 81iglble for re-electkjn. Inductlon and tralnlng of new tru•l•g• Newty 8PFM)inted trust888 8r8 provlded wth 8 comprehensfve Inductlon on dlrgctor and trust88 msponslbllltlÉ8 obligations. induding the Memorandum and Artic3 ol Assooation, the orggni8alicn'5 8lrgtegy, ofy'ectives and policies. Inductlon Includès information on national Cillzw'A1Jy5, ourorgan188tson, and Its 8eNlces. Tru81ee8 8180 mthg Chjir, the ChS8f EX8cut and 88nlortearn and ¥it local offw to gel a belter understandirvJ ol the 8eNSco. Tralnlng 18 availabl• to twsteBB vla exlemal course8. CAtlzenB' AoMc• and Mt0rJ by est8blS8had tru$to08 arnl tru5t88s are 8ncour8gÉd to éiicu5s detailed a&pts of Ihe 8urepAJ'S oporations vAth follow Irustoes, ern0081 and volunteers. Trust885 ar8 unpaid vduntt¢r¥. but are relrnbursed TOnable expenBeS, for oxwnple travel costs to Otlend meetings. Publlc Bonofft Th8 tru$tee8 confirm that they have referred to the lnfomots.en contained In the Chanty CcrnmiJion's general guidBnre on public benefit wh8n r8Vi8wng the aims 8n¢J objectlves of Hull and Ea8t Rldiro Cilzons Advica Buroau 8n¢J in planThng activit and $8ttsng poli(ag8 and pAorilie5 fly Iho year ahead. Our obpcts are.. to promote any ¢harit8ble purpose for the public benefft by the advancement ol education, the protedw)n and pres8Nation of health and the rdl61 of ety. slckness and dlstress In parloJl8r, but Mthwt limitation, for the bgnefil of Ihe ¢ommunty in the East [ling of YortK$hi aryj Kiryston UP Hull surrDunding arna5";
Hull and East Rldlng CItFz•ns Advlc• Bur•au Umbt•d Rqport of th• Truts for the year ended 31st March 2022 In carrySng out Its oblt9 and In all aspects ol t)rk, Hull East Riding Citszens Advi(x 18 c0mrnittj io promots'ng equality aThJ diversily. weventiro prejudice and dis¢rirnin8tion. 8n8urin9 equal access and promotlng gcod rdalions betsMn all secl.ons ofthe CLJmrnunlty. Tho maln activltios undertaken to lurthor our charflable purposes lor publlc benefil arg to provid8 Ihe adv n1 lor the probl&ms that Iheyface and Improve the PDlics and practice8 that affect people's lives Rl•k Managom•nt and Internal con¢rol¥ Th8 Itee6 are r6sponsibl8 for the OfftiVe mana9Bm8nt of rfBk, includln9 ensur that Intemal controls are In 8c and 8re operating 8s designed. CKJr rf8k8 arg Idvntrfiwj 8nd rnanaged In thè lolk)vAng ways.. Our rfgk Managarnt Strat8 and wllcies w8r8 revie& an(J agreed by the Tnjstee Board durfng the year., Regular reviews are perforrned by the M&ement tearn 8nd Bnd emerglThJ ri¥k¥ r¢F<Jrted to the Tru5t88 Board on & quarterty ts8816', Rev18? 88S85s the likdihood. impact and rdev8ncé of riskj. Ihe 8lraleg195 for rngnggl tham thèstrength of tho88 8tr81egi88. Th8 resldu81 d&k 18 id8nlified and actn pl aro erealod to further m51igalfr risk.. Budgeting System5 and financial roporting vthich Indi¢8le fin8nci81 perfOnn0n wJoln8t budget and lorec88t ar8 reviv•1 and 89reed by Ihe senbr mana99rn?nt tearn and tho Trusteè Board. Rlsk monagemenl18 Inujrporaled into our managomenl methothjlogy. wth Ih818rg6St projects being ov•rs8èn ty th8 Chlèf Ex8cuUv8 8nd 8 $8nior man0rt0 ensure ¢Jeli¥ery ri8k18 man4ed, BB8088•J and reFQrted thrwgh stOtU8 reports. Infomi•tlon u•ur•nc• TheTru8tee Board h88 approved an Infomiallon B8surance8tratwJy. Idonvfied Ihe rf$k pm6•nt•d by th•81gnlflcgnt amounts of client éata held in the bureau. An InfO811n 8$8urgn¢è man89amènt loam axl8t8 to ensuro the confidents'ality. Integrity and avwlability of 811 ours¥n$illve data assets Is maintained lo 818vèl which 18 con81stentwllh the requlremenls of our dlents. our funders our 8tr8t8glc p8rtn8r8. We Bre nfIdent that thi8 achieves on 8ppropNate levd ol cnplIanCe to the Dats Prolerth'on Act, GDPR. Ihe Cotsin Officè'8 Securlty Policy Framer and to industry bost Pru¢e. dofined by th• ISO 27000 aèri88 of stond8rd8. K•y •nd un¢•rt•lntl•• Th• Tr1¢¢ Bojrd con¥ldgr4 tho•• to b• th• mo•t Important rb•k• and un¢•tslnth• w• f•c•: SuAtslnabh fundlng The ertaIn 0MIC cllmate and conunuing publlc 8tOrIund1n9 pre68ureB P06e Blwikant rf¥kB. A SariCAts loÈs of lundlng force us to reduce or wlhdraw 80me ol our 9CeS at a tlme wknen local (x)mmunbt188 8r8 exper finamal and ecfjnc#mic pressure6. We 11 ¢ctInUe lo dlvwslfy our lunding Sour and V*V lo prornole Ihg valug and Impact of ourse¢88 to funder8 and to the publl T•chnology Technology Undein much ofour delivery ros a gWgraph1c1yl$wrs0d seNlee. Wo wntinuotodtrvelop ourdigital aP8bility 10 MÈÈI Advisèr, ell1 and organisatkjnal needs. Wo enhanced our progfwnme to replace agdng technolfray to rn881 the demand5 duriry ané postcovid and Mll continue this programme as funds allow. Tethnobgi¢al f8ilur8 po88S 8k8 to th8 org8nisatK)n and th8 S8rvic89 wg provide. Wa apply management disclplines to manage and millgale the88 risks, have 8Stablish8d back-up 5y5tèrn5, 8 dis8$terrov8ry plan havet68t&J emergency systems to enBure prompt r98slablishm8llt o15wvic85 in th8 8¥enl ol lailur8.
Hull aryj E¢ Rldlng Cltlz¢n¥ Ad¥lc• Buwu Llmlted Report ol the Tn••t••• lor th• yoar•nded 31•t March 2022 S•r¥lc• dgllwry ctInuIng publlc seclor fundin9 pressures wse risks to serylce delivery. Our capadty to provide vltal servm may be reOuc&J or commlssloners may seek value for money ty seeking to prov4de mre seNlc8s dlgltally an¢lor remotely. We cntInUe lo ¢Jevelop and enhance our cfjmplemenlary phone and di9ilal ehannels to ensu access to our seNus but r8main v8ry coL¥OUs 01th058 Ihat b8rrws to acc85Sill9 T81ty. Prot•ctlon of our data We lake the prolectlon ofourdients, data extrernely senously and are particulsrly art to external threats and 8150 to the ChgIng regulatory enwronmenl. We ravlew our infomiatkjn govemance policies and practicas on an annual basls an undertake data prlvacy Impact asswsmonts for andlor changlThJ 8wvIc88. Wo apY a 2 factor authontlcatlon fcrf access to our dlent and organSsath)nal dota. Pl•n• forth• futur• Our strat1¢ Plon 86ts out our Arn8 and Obhedve8 for the nexl three year8 and J[1d0 on the nTh)m8nturn lor thange which ha6 alrea¢ty been ueated. Our vision lor Ihe tUre requiws u8 to focus relentle8sly on clients. needg- current, past, and poten(lal and on the der Injustlces In 8odety. We need It lo b8 ea8ler for our clnl8 to get 8né 8UPPOrt In Whater way Ih8y want11, whether that's faco to laee, online ¢1 On thts phon•. CAH&ER fac68 I1ng (MpetItI( Irom privats. public sethr and voluniary advice 86TvIc88 for scarce financial resourc88 and It16 thwefore a prforlty Ihat we can dernonstrale a hlgh quallty, value lof mon8y r¥lea, whh ex8 clients, expeet8b"on8 by empowenng them to live independent, fulfilling And re8illent I88. We reL¥)anhe the Blgnlflcant chdl8ry88 ahead and our Include the flexlbillty to respd to Iocol n18 thrwgh InnovatNe oppr0hes and to adopt best practlcA adopted In quality 888urnnL, 88c ddlvary and thanne, campaignlng and Ifaining. Ouring 2022123 ow maln locu8 111 b8 to provldo our serviLXg lo Ictal ro8id•nt8 by odaw'ng our ddiv8ry rd•13 to rneet the most demand. erSIfyIng lundlng, and IncreaslThJ gcce681bllhy through lrnproved Idephone (1 d4gilal means. Wo 11 d8v•bp a mod•mi88d voluntéèrfrKJ off8r. ml8wng our r8erultsn8nL tr8lnlng 8nd dw•lokxnent opportunit1. We will enhanL¥ our lo(xl r85e8rth and intelllg8nc8 in key toplu 8uth 88 ¥nU-poverty. Iwlico ¥nd fin¥n¢l Indu$ion, $h?rin9 our lnlgllwJen wrth key Slakgholilars and partn. Alorosida thls wè Mll o)ntinu8 to ItUl on our fine[al goals bthich ar8 fundam•nt81 to ourcontinuing suw8 h)cbudlng dlvw¥g and rejillenl fundlng ba3e, vdug frf rTr)ney and provw ImpKI aNI s131 retum. R•l•tlon•hlp• wlth oth•r ehrttl•, orllnl••lloM and IndSvSdual• Wè enpy SUPFOrtlrom awide r¥n9p offundgr¥ #nd tak• gr•atcargto en$ur9lhalF obtsin lh• m4imurn v4u•forovory pound wè Spe1. Prlnrlp•l fundlng •oUrl The Pr1r1p81 fundir@ 50urceg during the ye8r CBrne frorn th8 Money AdvKè and Pensions SeNic8 via Citizeny AdviL, D8parttn8nt of Work and P8nslons via CitlZ8ns Advic8, Hull Clinical Comm158ionirYJ GTOUP. East Riding of Yorkshlrg Cthjnal, Thè By Lottgry Community Fund Hull City Council. EXndrturè duriNJ thè yè8r undèr rèvièw has pald m•mbèr8 CA 8t8ff bvho 8ro èxpèdeèd and w•ll tr8ln8d in Ihe re18vant 8re85 requir to prow(J8 arate lim8ty 1VICe to clients. In &Jf(ion to our princlpal fuTrJer8, would also like kn thk Hull Armed Forces fowrn, East Riding Amed ForcBB Forum, Withemse8 Big Local, National Lottery Comrnunity FurKI, Humbw Leaming Consortium, Your Congortium. TM Riding8 Comrnunity FcrtJndatKJn, Stamp, Jackson & PclOr. 10
Hull and East Rldlng cItn5 Advlco Bure•u Llmltod R•port of the Tru$tee• for th? year ondod 31•1 Marth 2022 The TnJstee8 are very grateful forthe 8UPPOrt lch ha8 enabled the organi881ion to prowde 8eryic45 thi5 year. Support The TrLLslee5 we very grateful and would like to thank Pepperdls, Stsmp, Jxksw & Proctor, Willi8msons. Pinknay Grurwells 8nd Jean CockeAine for th8 free leg& athicA8 they offer to di8rils in the we8kW Legal Advice Clinics. Flnanell rovbèw Fln•ncl&l po•Stlon t)88plte 8 challerrfJing fun(Jlng envlronment, we hav6contlnued to malnlaln ouroverall level of luThJlro. Incoming resource8 In the year were £3,211,99512021." £3,226,489) an(J cl Ihls £3,157,615 relalad to proj8Ct rdat8(J &UvS1i6s. Expenditure has increased, spen¢Jlng £3,144,8e3 In support of our charitable obleclives. Th16 IncreaBe let1ts the utili58tk)n of Ro8trlct•J fvnd8 brought fofwardB Bddltk)n4 COB18 a860cl818d dellverln9 new 8nd exIsn9 ieFvice8, A su@U5 of £67.13212021.. £215,140) reBurted In Ihe yeBrbthkh Ilude8 the depredBtth off1x 858ets. At 31$1 M8r¢h 2022 tot¥1 fund balarw wgre £1,1,757. The$0 8urplu$o8 aro oithèr rfn9 fen¢•d for rn8trlct¢d ¥ctfvlUe6 or 8ro commltted to d0vèlopnI and ongolng projects gnd pr¢grpmrnes. R•mun•ratlon pollcy The overall WI1 on romunwallon thIn Cltlzen8 Hull and Ea81 Rkdlro18 8& lolknw8'. Tru81ee8 are vduntary and not remunerated. out.pOCeI expen8e6 pald to Tru81ee8 are Bhuwn aB P8rt of Note 9 to Ihe FlnancS8l S18tements'. All roles are evaluat In Ilnewlth the NJC Bdary scales and crlterla. The organISaOn to adopttho natlonal In¢rea8eB newtl8te(I by the NJC, however the ability of th8 orgBni88tlon io meet Buch Increases wll 8Kv8ys be 8yblecl ts the avallabllity offundiry. Slaff remuner8ts'on18 as 8n imFQrt8nl d6ynent of the annv81 bud981 proceB8. In Oec•mber 2021 the org8nlsaUon applied the NJC setent, backdated to 2021. The 6al8ry i•$¥ ?pplies to all Staff indudlng Iho Chiel Exoculive Bnd 8enior management le8m.' On• omployo9 ro¢9ivgd remuneralion in ox¢o5$ of £70,IXK).' Thé total rèmun&rabon of th• man#gÉrn¢nl l¢am in 2021122 wa8 £192,88012021.. £1fj2,0131 R•••vM# Polbcy Hull and Ea8t Rldlng allz•n8 Ae8 Buro8u hdd8 finan81 r080rve8 to be optyd to futUfO VIt9 under tho followlng eat8god8s'. Unr••trlct•d - a8 prottIon agaSnst the knrnedkgte Imped of fun(JirvJ charrfJes and to provide cover lor unforeseen, essential expenditure. Withln our unr05tricted resom8 we desnate reserveB whlth are 8Ot aBlde for planned Inveslrnent In techIcY and servlce (Jeveloprn&)t. R••trlct•d- lo b8 spont cfi specfflc purpo8eB determ11 by th8 lunder. The tru8t88s of Hull and Ea8t Riding Crtviens Athice BureBu Lirnited believe that the bureau shwld hotd financial reserv In order tQ gnsurg that the charlty can ntinu8 to OP8r81e effKlively and rneet the needs of dients in the event ol unfore8e•n and 59.11Y darnwJing ¢br¢urn$t8n Èri¥lng. Eac year ourTrusle8 Board ravi8K8 our raseNas pollcy 8nd consldars th&approprlala18vd olunraslrKted r8sarw. The Board al$oLYJnsidersthe r85erves PD5itionolthècharit8ble compenyon a quartedy basiswhen r8vwing the marent acUnts with an analysis ol tha results Liy advi(y and the fOaSt results for the coming quarters, tcselher b%ith a rovie ol managwnl ol dobtors, slatistl¢81 management Indicsrs and cash fk)w &n8lysl8 and for9.
Hull and Ea•t Rldlng Cltlz•ns Advl¢e Bureau Llmit•d Report of th• Tru8t••s for the year Onded 31#t Marth 2022 In t1etem)iniNJ th8 apprDpriat8 18vel of r&serves the tr$1886 CLJn61der the flnanoal rlsks to thè organlsatK)n 8rvJ Iha 15kdi)0d of that risk rn8tgri¥li¥iThJ. Tru8tee8 nsIder Ihat re8trfct8d grant fundlro M)uld m¢8t thg sxit 81r¥t93y commitrnenls lorthat semce. Tryst885 n8Iderth9t it is prudent to set ashde Reserves h1n o rarvJeo13 to 6 months operbting eostswhi¢h is reviewed annually. 11 may not b8 possibl8 lo res8rve this arkK)unl lulty every year and a k>wer arnount can s8t by th8 trLLsle85 unts'l such lima as thè appropriat9 levd of re8erveB have been realis8d. As al 31 March 2022 our Unreslricled Fund8 fTrely available I'lree reserves'l were £1,031,22012021.. £911.6691 equating to 3.9 months of totsl opgroting gxwditure. Our reslricte(J fund8 were £105.537 rewesenliNd the balan1 of ongoing fundlw and projects. Thèyè bDlancaB cBn only be applied in accordance fundtsr8' condition5 and are nct covered by our rg59rv85 polky. Inv••lment Polley •nd P•rfominc• At the Balanca Sheet dpl8 the ¢hadlabl• rp)mpany only hdd c&gh investmen18. Funds SuUl to Smrno¢Ji&e r8qUIrwnl8 are placed on short-tem) éeposit at tyjr bankers. The returns on Ih8se fund6 remaln depressed de8plle recent Increa6e8 to Intwest rates. Inrtsma g•narat8d in 2021r22 8rnounled to £11312020121 E2511. Golb)g Cone•rn Hull and E88t RidirffJ Ciilzens Advth 8urèau 18 well plawl to manage our118bllltles as they fall dug and the buslness rfsks we face, The Trusteas hav8 consld8rerJ the impact 88 we em8rgo from COVID-19 and the challeThJ86 pre8ented to tha Charity in prepariro Ih8ir fin8nu81 lo¥ecgsts. Our review d8mon8lr8tes that the Charity is anliclpaling lo genw8te incom• In th8 year ending 31 Marth 2023 and b•yond thai, and h86 6ufflcK8nl r888rve8 to enab the Chwlty rne6t Its obll9ation8 as Ih8y f811 due for a wrk)d of 8t18a8t 12 month8 from thtr date of signing ol these aOun18. Th8 revivw of our financ181 P08ition. res8ry69 levels and future pl gN88 Trust885 CA)nfidr8 the tharity remains a golro concem for the for8888at48 futurè. 8tst•m•nt of truts•i' rn•ptsnilbllltl•• The trv3te8B (who are a80 the dirtorS of Hull and Ea8t Rldlng Cib'zen8 Adwce Bureau Limite¢J lor the pur)$89 of cornpeny lawl r8sponslbl& lor prnparlng the Rowrt cl the Tru81e8s and the Nnancl81618tements in accordBnce wlth appllc4bl• I 8nd Klffjdtsm Accountlng Standards IUnil•d Kiwdorn Genwalty Acceplod Accthnllng Pr*tic81. Company law requires thè Irustow to prepare finclaI StaternlS fw each fln8nd81 year whkh give a true And loir vle of the sl8ta of affairs of thè charilawe cx)mp8ny and of Ihe incorning rogoufW and appllc8llon ol restyjreos. in¢luding the incom8 and expendltum, of the charllalJe mmpany lor that perfod. In properfng thc60 finand81 stalaments, tha Iru8t888 are required to.. stlect 8ultable 8cwunliThJ poll¢les BThJ Ihen apply them con81stenlly,' observe Ihg rngthod8 and prlnciples in the Chadty SORP.. make ILgemernts ond 8stlm8t88 th81 are r88son8ble and prUdt,. Slate wh8ther applicabte UK ACUnj standards have te8n folkywed. 6ubl8ct to ary m818rlo1 d8p8rturg8 Isdosed ènd èxpl8in8é in the fin8n¢i81 statern8nts'. prepare the financial g¢aternents on Ihe going COncn basls unks6 It 18 Inapproprfate to presuma that tha ¢harMable ctsnpany wll ennts'nu¢ in bu8inOBS. The trustaes aro raspongibl8 for kè8pin9 propÈr atcounlng records whlch d16close with reasonle accuracy al any tlmo the financial posltion of the charitable rnpanY 8nd to enable them to ensu thBt thefinanrial $latement8 comptywilh Ihe Companies Act 20c6. They are also responsiblg lor $8fegu8rdlng the assets of the tharitable company and hence for t8knng ffj8son8blè stéps forthe prevwts'on and ¢j8tt)n of fraud 8nd othw Irregularilleg. 12
Hull and east Rldlng clz•n• Advlc• Bureau Umlted R•port ofth• Tru•1 for the year ended 31•l M•rth 2022 In ¥of8r th8 IN¥ts98 gre w8r¥: there Is no r•lavant audlt infomiath)n of whth the tharitab companvs aUditcS are wavdre.. and the trusteas ha takan all steps that they 0 to have tsken lo rnake thernselvg5 8W8re of any rdevenl audf¢ informotig) pnd lo gJtobli$h that the ouditors we oware of that Informoticffi. Th8 Trust88s aro rasp(lt8 lor th• malnlenanco and Int&JrSty of the corwrate aTrJ finanrAal Inforrnathjn Included the ¢ha[itab componls b$ll8. Audltor• The Buditor5. Smalles Gold18 Chartered Accountan15, w511 be proposed for re-8ppoSntment at the Ic¥lhtxJmlng Annu Gener81 Meetlng. The 8uditor8 11 b8 subj&¢ 10 8 10 proce8¥ In the upt4)ming year. Apr4ov•d by ordèr of thè Board of Tru&¢¢es on And sne on K8 b8hall ty: J8rn68 A ykry Chabrol T lee8 13
Report of the Indepèndont Auditors to the Members of Hull and East Riding Citizens Advice Buroau Llmltod Oplnlon We haveaudItIh8flJndal 8tatem8nts ol Hull East Fl'ding Cithz¢n$ Advi Bure8u Limited lthe'charitae companWI for the yeAr ded 31st March 2022 which comprkse the Statement of Financial Activities. the 8al8nce Sheet, lh& Cash Flow Stat8rn8nt and rK)18S to the financlal slalements, Sncludlng a summary ol signifiegnt ac(x)unting policw. The finarKial reporting frgrne%wrktho1 h8s been 8ppli&Y In their preparati Is applicable lawand United Kingdryn Accountiro Standards (United Kin9dorn Generally Attepted Accountlng Practice), indudin9 Financial Reporbng Standard 102 The Finala1 Rwrtin9 Standard 8ppllcable in the UK an(J Republlcof Irelantt. In our epinion the financial st8t8m8nts'. givg 8 true and fwrviewof th8 state of the thorStab16 compeA)Is Bff8ifs & at 31at March 22? and of It8 InccfflirwJ restsurcgs and 8ppli¢alion of resoureM, induding $ income and expenditur8. for the y8ar than wded,. have b88n property prep8red in accordance th Unlled Kingdom (nerallY Acwunting Practi, Including Financial Rert1Trg St8ndard 102 'The Fin8ndal Rq)orting Stsn¢Jard appl1eAb in Ihe UK Ihe Republic of Ire18,. and hav6 ba8n prepor in accordanceth the WulrWnts ol Ihe CompgnS98 Acl 2CX)6. Ba•1• for oplnlon We conducleil our audil In acrdnce ¥th InternaJona1 Standards on Au(Jitlng IUKI (ISA5 IUKII and applicable Iww. Our responsSbililies undèr those Stsndards are further des¢ribgd In Ihe Audltors raswnsibilitios lor th8 audlt of th8 fing[81 6ts1ernenls sectSon of our rawjrt. Wè 8rÈ Ind¢pdent of the charitat8 company In 1rdance wlth the glhi¢al reqUireMts that re4&vonl to our gudlt dth8 fin8n(i81 st81gmenls in tre UK, iThdudSng the FRCS Ethical Standaré, we havefulfilledourolherethical FnsIblII18j In cOrd9nr0IthIh these requlrwnents. We bg11ovoV)otth¥ audll¢wthn¢o we h8ve obtained Ss sufflci•nl and 8pproprfat8 to prowd? 8 b8518 for our opinion. Conclu•lon• rnlaung to golng cone•m We have nothlng lo feport In re8PeCt of Ihg follovlng rnattern In rdation.to which the ISAS IUKI requlrè u$ to r¥p)rt lo you where,. the Irusle86' U89 ol Iha golng COrn basi8 of Kcounlry In the preparotlLW ol lh8 fln8ndd 8talwnonts 18 not appropn8t8.' Of the tnJslees have nol di$clo¥gd in the flnwKial statements any IdenilfieA Mateal unc4rt8lnlPdS Ih8t may WI 8lgnilicant doubl 8boutth8 ehsrilabb L>ynp8ny's 8blllly lo contlnue to atlopt the o01ngneeM b&815 of 8cmunUn9 for a p8ricJ of 8t16ast fvrfalvs month# from thè date %then the flnanclal slalem8nts are aulhorlsod for Sssue. oth•r Inforni•llon The trustees wo r68ponslbl8 lor thè olh•r informalK)n, The other lrforrnalmin comprise8 the Informotbn In¢lud¢d In tho annual report, other than th8 fin8nclal 818l•mÈnl8 8né our Report ol Ihe Independent Audltors ther80n. 1I4r opinlon on the flnanclal stat8m8ntg do¢¥ not verthe otr Inlcfinallon end do not exprn88 arylorm ol 888Uf8nc conduBlon tttern. In o)nnedlon wllh our8udll of the fln8nel8181818mts, our rponSIbIlV Is to reed thfr othér Infomiab'on and, in 30, ¢onsl(Jer fieth8r the other informaliori Is MaterilY incornistenl with the financlal 8tatements or our knowl8dg8 clain• In the audit or othèwse appears to be materl8lly rn188tsted. tf. based on the work we have p8rforrned, we (xjndude that therelg a m8lerfal rnis5taternt of this other infornwtion, we are requir lo report that fact. We have nolhing to rgPQrt in thls ward. Oplnlon on oth•r m•tt•r• pr•#erfb•d by thg CornpJnl•• Ac¢ 2008 In our OpInn. ba6e(J on th8 ¥wrk undértakan in tho eourse of the wdrt.. ihe informatlon given in lh8 R8POrt of lh8 Trustee8 for ltte finanual year for which the finana Stat18 af• prepared i8 cKJnsislent 1th the fine11 Statemt5., and the Report olthe Trusla&8 ha8 bèon prepared in acrAr(18nce appllcable legal wuirements. M¥ttgr• on whlch w• •ro rnqulr•d to r•port by •xe•ptlon In the Iyht of Ihe Knowledge and understanding of the ehaiTtabl8 rnpanY 8nd 118 enVIrment obtained In Ihe course ol the a111, we have not idgntified matorid mis$tatemenls in th¢ Report of the Trustees. We have nothiro to repxjrt in T8$p8Ct of th8 foll(y•4ing fflatter8 Whe th? CompleS Ad 2CQ6 reqre$ u8 to report lo you in our opinion. 8dequ8ie 8ccoJnting records havg wt tfftn kept or retumg a¢Jrfu8te for wr audit have not be8n 1Ved from branches not V151ted by us,. or the finanoal statwnent5 arè Mt in 8grsem8nt wrth the a)untIng rwjrds and r8tum8,' certain dlsclosures of trustees, rernun8fdtion specffid by law are not made," or we have not rec8iv8d all the information and explanations we requi for our au¢it', or the trustees were not entitled lo tske advantage ol the small companies exemptK)n Irorn the requirement to pr8pare 8 Stralggi¢ Report or in pwanTrJ the Rep of tho Trust¢8s. 14
Report of the Independent Audltors to the Members of Hull and Easl Rldlng Cltlzons Ad¥lcè Bur•au LSmltsd R•spDnlblllil• of trusi•• explain8d mL¥e fully in the St8tement of Tnjstees ResponsilitieS. Ihe trustee5 {wlvJ ara also tha dlrectors of th8 charitablè company for the wrposes of cr1mpl8Wl afe reSpo[le for the preparation of the flnanciBI slat&nents and lor being satlsfied that Ih6y give a true lalr vbw. and for suth internal control as the trust885 dètemine is necessary to enable the preparation of financial statem&)ts that are free from Materi rr¥8ststement, whgther due to fraud or error. In preparing thefinanoal statements. thetrustoos are responsible lorassessing th9th8rit8bla comp8ny's abSlltyto (onUnu8 as a going concem, éSsdosiw, as applicable. matters related to goirfj (x)n(%rn and USI the goSng concern basis of accounllTrJ unless the trustees eher Intend lo IKJuid8te the charitBbl8a)ry>any or loceaseopwatlons. or have no realist alternalfv8 but to do BO. Our r••pOnbIllM forth• audbt of th• flnan¢lJl •¢at•mgnt• Ourobltive6 aretoobtain reasonable 88sur8nce 8tK•ut wheth8f theflnond81 statements as atholearefreefrorn m8terl81 mi6St8tement, whether du8 10 fr8ud or error, and 10 155ue a Report of the Independwl Auditors that Includes our opin)n. Reasonae as8ur8nce 18 a hh level of 888uranc4, but k£ not a guarantaa that audlt conducted In accor(lar wlh ISA5 IUKI will always detect a rnalerial rni85tsternent vthen It exlsts. Miss18tentS can arise frorn frJ or error 8rg con5ider8d materi81 If, individualty or in the aggre9ale, they could reasonably be expth(J lo Infiuenco th8 &onomic dw8ion8 of u59rs taken on the bosis of these Ilnanclal 81alernenls. Th• axtènt to which our procJures affj cap)l& ol detecting IrregulBrttl8B, 5rlUdIng fraud dgt¥ilod bethv.. Ifregularilles, IndudlThJ ITaud. are In818nces of ncn-coMlantO wth lèw8 Bnd regulalons. W8 d8slgn procedure8 in lints wiltt our responsi.1leS, ouuined 8bove, to dett rnaleri81 rni8518t8m8nts In r8sp8Ct ol irregularil8s, Includlr4J fraud. The exlenl to our prOCdur are c8P8ble ol do111 irrryulariti95, induding Iraud,16 detsiled bek)w'. Our approach to Idenlfyln9 end SessI the riik8 of m81&ri81 mlsstatament Sn respect of irr8gul8rlleB, Indudlng fraud and non-comlance wlth 18ws and r&Jul8tions, was focused on sp8dfic ond regulallons vthich we considered rnJy h8ve 8 direca mater181 effect on thg charfty only ¢onwlidated hnanoal 8iatem8nts or the operallon8 01 the charilab company and the group, includin9 th¢ ComnI&S Aet 20C6. Iho Ch8ritl65 Act 2011. 18x leglBl8tion, d8ts wotèetlon, antl- bribery, ¢mpbymenl, $a14uardiw wulatrons and haalth and 88fety leglBlation. An undersl8ndiryJ ol th8se lams and regulati¥ and the extènt of eompll8nL W88 obne thfough dlscuB61on rnanagemenl 8nd Inspect and r¢gulatOry fJ)frewdgno. Wèass&8S8dthèsuscaptibllltyofthecharflablecxJmpanls and consoll¢J8tedfIn8nd 8t8¢gmenl¥ tQ rnoterlal mi88lat8ment, incluéSng oblalning an und8r5tanding of how fraud mlgh( ocKur, by makin9 errf4uides of rnanagemenl and con8ldering th8 Int&md controls In placa to ThNlk3ale rf8ks of fraud and non<omplianc4 wlth la and wul¥tlon8. Wt 5$8•Sg•d tha suBc•ptibi1Sly cfthe chanlabk c(mP8ny'$ and con801idated financial stat8mnt8 to rnat6ri81 mis8tBtenwnt, Inclvdlng obt8lnlng an und8rstan(Jing of how fraud rnlghl ocojr, by maklrMJ enqulrSeB of managgrngnt and considorlro tho Inlema eontrols in placa to mlllgaie risk8 of Ir8u¢J and non-crynpliance wilh and règulotion8. To 8ddre88 the rknk offraud thwh mwwernenl bbs 0¥orrl49 of ¢ontro18, We.. perfomied alytIcal procedureB to Idenlfy any unu51 or un8xpted relaonShIps., te&1 loumal entries to identify unusual trBnsadIo', asseBsed whelher judg8m8nt8 and umpI10n6 m8d8 In d8tsmlnlTrJ the acccrtJnlin9 estknates indicati of potenti81 t488,' and InveBligated Ihe r3bonal• b8hiThJ '9nt or unusual translI0n8. In resws& to the risk of irregularitie8 an(J non-compliance wth IBWS and regtIon9, d¢Blgned proce(lu whh inclu(Jed, but Mr8 not1Smltod to.. ggr8eitvJ charity onty and consolidated fin8no81518tem8nt dL8Ckjsur to underfying supportirKJ doojrnentslion,. r8#ding the minules of meetlThJs of Ih05e charged with n8C&., enquiring ol management as to actual and potential litvJation 8n¢Y dhims., 8nd rsvithwng Ltrf05PDndw£E wilh relevant regulators and Iha charit8ble aKryJanys Iwdal adw50rs. Due to Ihe InMent IlmitatjnS of an audit. there is 8 risk that we wll not deteel all Irwuladties, induding those leading to a matedal misstatement in the financial $181emen¢s or non-cornpliance wth rwuIati. This risk increases the more th8t compliance with a law regulallon r8moved from the ÈvÈnts and tr8nsactKJns rèflacted in the fingncid statements, as we will be les5 likely to become ware of ins1 of n-(x)MplIanc8. Auditing stondards also lint the audit procedures requir&J to 1tjenfy non-compliance wlh laws and rg3ulwJn8 to •nquiry of the directorn and ¢Jther mjeMent and Ihe in$tiOn of rulat( and legal rreSpOndenC, rf any. 15
Roport of the Independent Audilor8 to the Mombar8 of Hull and East RldSng Cltli•n8 Advlc• Bur•au Llmlt•d Th8 sk is also gr8ater regardlng Irwulariti&s occurring due to fraud rather than error. a5 fraud involves intentional concealrnenl. forgery, ¢J)Ilusion. omiswon. or rnisrepresenl8tn. A further description of our respon81lItIeS for audit of Ihè finanu818tatsmenl8 is locale(l on the Flnar%l81 Reporting Council'8 web8lte al www.frc.org.uklaudltor8r88pon8ibilitie8. Thi8 (Joscriplion fom18 Part of our Report of the Ind8pendonl Auditors. U8• of our r•port This report is made solety to the charitable company's members. as a boo¥, in accordance th Chapter 3 of Part 16 oftht Companle8 Act 2006. Our audit work has been undertak8n so that we might state to the ¢haritable ¢ompany'8 memters those matterswe are required to state to them in an auditors, pOrtand forno olherpurpose. To the fijlleslextenl p8miitted by low, w9 do not aocept or 08sume respOnsiblty to anyono oth8r than the charitable company and the charitsblo company's members as a body, for our audil work. for this report. or lor the opinions we have forngd. Slgphen 8ramg11 Bsc., FCA (Senior Statutory Auditor) for and on behalf of Smalles Goldle Chartered Accountant8 Statutory Audltor Rogent's Court Prfnc888 Stragt Hull East Yortshlre HU2 8BA Oate 28 November 2022 16
Hull and East Riding Citizens Advice Bureau Limited STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2022 (INCLUDING INCOME AND EXPENDITURE ACCOUNT) Unrestrlcted Funds Restrlcted Funds Total 2021 Total 2022 Note Income and endowments from: Donaliot & acie5 51,675 2,000 53,675 51,680 Charitable aclvibes 1,114,958 2,042,657 3,157,615 3.171,509 Investment Income 113 113 251 Other Income 592 592 3,029 TOTAL INCOME 1,167,338 2,044,657 3,211,995 3,226.469 EXPENDITURE ON Charftsbl• •ctlvltle• Adce and Inlornat 1,054,080 2,090.783 3,144,863 3,011,329 TOTAL EXPENDITURE 1,054,080 2,090,783 3,144,863 3,011.329 NET INCOMEI (EXPENDITURE) 113,258 {46,126) 87,132 215,140 Transfers 8etkn8n Funds 6,293 (6,2931 NET MOVEMENT IN FUNDS 119,551 {52,419) 67,132 215,140 Reconclllatlon ol Fund• Funds brought forward at 1 April 2021 911,669 157,956 1,069,625 854,485 Funds carrfod fofward 31 March 2022 1,031,220 105,537 1,136,757 1,069,625 A comparative Statement of Financial Activites is found in Note 2 All of the Charity's activities derive from continuing operations during the above two periods. 17
Hull and East Riding Citizens Advice Bureau Limited BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 note FIXED ASSETS Tangible Assets 12 2,527 CURRENT ASSETS Debtors Cash at bank and in hand 13 237,955 1.076.156 1,314,111 165,186 1.070,492 1,235,678 CREDITORS: Amounts falling du• wlthln one ye•r 14 1177.355) {168,5801 NET CURRENT ASSETS 1,136,756 1.087,098 TOTAL NET ASSETS 1,136,757 1,069,625 FUNDS Restricted income funds Designated funds Unrestricted funds 17 17 17 105,537 157,956 1,031,220 911,669 TOTAL FUNDS 1,136,757 1,069,625 These financlal slatemenls have been prepared In accordance wlth the provSslons applicable to charilable cornpanie¥ subject lo the s 11 companies regime. They We approved by the Trustee¥, and authorised for issue on and signed on their behalf by of Tnjsleesl Compa y Regis alion Number . O 141612 (England & Wales)
Hull and East Riding Citizens Advice Bureau Limlted STATEMENT OF CASH FLOWS YEAR ENDED 31 MARCH 2022 2022 2021 note Cash Ilowl Irom operating activities Nel in¢omel{Expenditurel for the period 67.132 215,140 Adlu•ted for: Depreciation charge Investment income 12 2,526 11131 172,7691 8,775 15,638 (251) 46,515 80,040 Decrea881lincrea8el in debtors {Decfeas8lfincrease in creditor8 13 14 Net calh flow8 from operatlng •ctlvltSes Cash flow8 from Inv•8tlng actlvitl•s Interest receivable and Similar income 5,551 197,002 113 251 Purchase of tangible fixed assets 12 Net cash flows from investing activities 113 251 Net increa5elldecrease) In cash 8nd cash equiv8len18 5,664 197.253 Cash and cash equivalent8 at 1 April 2021 1,070,492 873,239 Cash and cash oquivalenls at 31 March 2022 19 1,076 156 1 070,492 All of the c85h flows are deTived from continuing operatlons during the above ts¥o periods. Thor• Is no debt Sn Ihe company and therefore no reconciliation of Net Debt 18 provided.
Hull and East Rldlng Cltizens Advice Bureau Limited NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 The principal accounting policies 8pplied in the preparabon ol these financial statements are set out below. These policies have been consistently applied lo all the years presented, unless otherwise stated. l. Accounting Policle8 Basis of preparatlon The financial ¥talements of the charitable company. which 1$ a public benefit ents.ty under FRS 102, have been prepared in accordance wth the Charities SORP {FRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their a¢¢ounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20151,, Financial Repoth'ng Standard 102 'The Financial Repo.Thg Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. Th8 financial slalements have been prepareil under the hlslorical Go8t convention. Golng concern The Iruslees have reviewed the charity's ability to meet its financial obligalicfis and note the charity to be a going concern. A¢Gordingly, the financial statements have been prepared on a going concern Incoffle All income is recognised In the Statement of Financial Acliwlies once the charity ha8 enlidement to the funds and any perfoim8nce condibons have been mel, il is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, thether capital or revenue, is recognised when the Gharity has entitlement lo the funds, any performance conditions attached lo the grants have been met, it is probable that the income bwII b8 received and the amount can be measured reliably and is not deferred. Income received in advance of the delivery of specific deliverables is deferred until the criteria for income recognition are met. The value of Services provided by volunteers are not included. Expondlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo that expenditure, it is probable that a transfer of ewnomic benefits will be required in selllement and the amount ol the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregale all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent th the use of resources. Allocatlon and apportionment of costs Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. 11 inGludes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. All costs are allocated been the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly and general costs are apportioned on an appropriate basis e.g. per capita or eslimaled usage. Governance costs include those Gost¥ ossociated wth meeting the consliluts'onal and statutory reqU1MentS of the charity and include audit fees and accounting Gosts
Hull and East Rldlng Cltlzens Advlce Bureau Limlted NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Tanglble Ilxed aisets Tangible fixed assets are slated al cost lor deemed G05tl or valuation less accumulated depreciation and accumul8led impairment losse8. Cost includes costs directly attributable to making the asset capable of operating as intended. Individual fixed as5els costing £1,000 or more are capitalised at cost. Depreciation is provided on all tangible fixed assets, al rates calculated to vrrite off the cost, le99 estimated residual value, of each asset on a systematic basis over its expected useful life as fo11t).. Plant 8nd m8chinery etc - 33% on cost Taxatlon The charity 18 exempt from corporation tsx on ils charitable actsvilies. Fund accounllng Unreslrirted fund$ Can be used in accordance the charitabl8 objecllves at the discretson of the trustee5. Restricted funds can only be used for particular restricted purposes within the objects of the Gh3rity. Reslriclion8 aTise when specified by the donor or when funds are raised for parts'cular reslricled purposes. Further explanation of the nature and purpose of eaGh fund l¥ Included in the notes to the financial Statements. Hlre purcha•e and le••lng commltments Rentals paid under operating leases are charged lo the Statement of Financial Activib'es on a straight line basis over the period of the lease. Ponsion costs and other pt-tIrnent benefits When employees have rendered $8rvice lo the company. short term employea benellls and temiination benefi15 to which the ernployees are entstled are recognised at the undiscounted amount expected lo be paid in exchange for that 8eTvice. The company operated a defined contribution plan for the benefit of its employees. Contributions are expen8ed as they become payable. Don4t•d goods Gift in kind donations are valued using the current market value of the donated servi8 Debtor4 and crodltorn ie¢olvablfr I payabl• wlthln one year Debtors and creditors wiltt no stated interest rale and receivable or payable within one year are recorded al transaction price. Any losses arising from impainnenl are recognised in expenditure. 21
Hull and East Rldlng C1112ens Advi Bureau Limited NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Impalrnient Assets not measured al fair value are reviewed for any indication that the asset may t* impaired at each balance sheet date. If Such indication exists. the recoverable 8mounl of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds ils recoverable amount. an Impaient loss is recognised in the statement of financial a¢livitie$ unless the a85el 18 carried al a revalued amount where the Impairment1085 18 a revaluation decreas8. Flnanclal In¥trument• Clas8lflcatlon Financial assets and financial liabilities are reco9nised when the charity becomes a party to the contractual provisions of the instrument. Financial liabililieg and equity instruments are clas8ified according lo the $ubslan¢e of the contractual arrangemenls entered into. An equity instrument 18 any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities. Recognltlon and mea8uram&nt All financial assets and liabilities are initially measured at Iransactlon price (including transaction CO8181, except for those financial a¥sets classified as al fair value through profll or loss, ¥thich are initially measured 81 fair value (which is normally the transaction price excluding tran8acb.on costs), unless the arrang8m8nl con¥titutes a financing Iransaclion. If an arrangement conslilules a financing Iransaclion, the financial asset or financial liability is measured at the present value of the future payments discounted al a market rale of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position %then, and only when there exists a legally enforceable right lo sel off the recognised amounts and the Charity intends either lo settle on a net ba518, or to realise the asset and settle the liability simultaneously. Financial assets are dere¢ognised when and only then a) the contractual rights to the cash flovts from the financial a55el exFyre or are settled, bl the Charity transfers to another party sub8lanlially all of the ri3k8 and rewards of ownership of the financial a3set, or cl the Charity, despite having retained some, but not 811, significant risks and rewards of ownership, ha$ transferred control of the asset lo another party. Financial liabilibes are derecogni5ed only bthen the obligation spe¢ilied in the contract is discharged, cancelled or expires. 2?
Hull and East Rldlng Cltlzeng Advice Bureau Limited NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 2. Comparative Statement of Flnancl•l Actlvltle$ Year Ended 31 March 2021 (Includlng Incomè And Expenditure Account) Unr•strictod Funds Re•tricted Fund8 Tol•l 2021 Income and &ndowmentA from: Donatbns &18wies 51,680 51.880 chbK9 fLtiviles 1,858,293 1.513.216 3,171,509 Investments 251 251 Cther Incthne 3,029 3,029 TOTAL IMCOMING RESOURCES 1,713,253 1.513.216 3,226,469 RE8OURCE8 EXPENOEO Ch•ilt•bl• •¢tlvltlei Adce ar*J Inlormallon 1,551,425 1,459,904 3,011,329 TOTAL RESOURCES EXPENDED 1,S51,425 1,459.904 3,011.329 NET INCOMEI IEXPENDITUREI 161,828 53,312 215.140 Translèrs 1416n lunds 43,958 43,9561 NET MOVEMENT IN FUNDS 205,784 9,356 215,140 Roconc511atSon of Fund• Funds broLyJhl forward al 1 April 2020 705,885 148,600 854.485 Funds carrled fonywd 31 March 2021 911,669 157,956 1,069.625 23
Hull and East Riding Citizon• Advice Bureau Limited NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 3. Income from Donations and Legacles Llnrestricled Funds To>tal 2022 Re8trl¢ted Total 2021 Donats'ons 51,675 2,000 53,675 51,680 Total 51,675 2,000 53,675 51.680 Included wilhin don81ion$ are gift in kind services lolalling £50,00012021.' £50,000). 4. In¢ome from Gharltsble A¢tlvlty Advice & Inlomiation Services.. Unf•8trlct R•¥lrlctgd Funds Funds Total 2022 Total 2021 Fund•r CCG - Social Prescribing Citizens Advlce - BEIS Citizens Advice - Energy projects Cilizens Advlce- Help lo Claim Cllizens Advice- Money Advice Sep4ice Citizens Advice - Pension Wise East Riding Amed Forces Forum East Riding of Yorkshire Council - East Riding Specialists Hull Armed Forces Forum Hull City Council - General Advice Service Humber Learning Consortium National lottery- Help Through Crisis National lottery - Reaching Communities Pocklington Town Council S¢rewfix Stamp Jackson Proctor - Hospital Outreach Withernge8 Big L¢xal Your Consortium 533,464 533,484 523,004 18,146 11,520 496,140 624,204 490,858 18,750 18,150 498,261 636,784 473,400 24,000 16.150 496.261 645.378 473.400 24.000 8,594 280,900 280.900 280,776 36,418 36,418 292,000 48,911 55,672 89,243 36,000 250,000 40,471 159,749 88,940 1,500 5,000 30,700 22.927 72.826 292.000 48,911 55,672 89,243 30,700 30,569 104.549 30,700 30,569 104,549 Total 1,114.958 2.042.657 3,157,61 S 3.171.509 24
Hull and Ea¥t Riding Citiz•n• Advice Bureau Limited NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 5. Investment Income UnrvJtrict¢d Funds Restricted Funds Total 2022 Total 2021 Interest receivable on bank deposits 113 113 251 Total 113 113 251 6. Oth•r Incomo Unre•trlcted Funds Re•trlct•d Fund8 Total 2022 Total 2021 other Income 592 592 3,029 Total 592 592 3,029 7. R••ourc•8 Expond•d Unr••trlctsd Fund• Restricted Fund• Total 2022 Total 2021 Advlc• & Infomiatlon ••rvlc••: Dlffjcl costs 1,016,061 Allocated Support Costs (see rbQte 7bl 35.558 Governance Co8t8 2,461 1,991,736 93,445 5,602 3,007,797 129,003 8,063 2.877,727 127,893 5,709 Total ResourGe¥ Expendèd 1,054,080 2,090,783 3 144,863 3011 329 7b. Support Co•t• Staff c1* Other Co•t• Total 2022 Tot•1 2021 Allocated Support Costs 110,066 18,937 129,003 127,893 8. Net inGomingloutgolng rasourca• Net incoming resources for the year inGlude'. 2022 2021 staff Pension contributions Operating Leases Depreciation Audit fees 40,650 102,695 2,526 6.790 37.704 110.135 15,638 5,696 25
Hull and East Rlding CStlzens Advl¢e Bureau Limited NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 9. Trustees remuneration and expen8e8 Throughout this year and the prior ye8r no Trusteeg, nor any persons connected yth them.. received any benefrts in kind received any remuneration from the charity Travel expen8e8 of £13 wpre paid to Iru$tees duTing the year {2021: £nil). 10. Staff Co•t• Staff costs during the year Vre.. 2022 2021 Wages and salaries Social security Costs Pension costs 2,126,638 172,475 40,650 2,339,763 1,986,637 158,857 37,704 2,183,198 The average number of employees during the year was 2022 2021 Management Advice and advocacy Admln & support 74 24 71 23 Total 103 98 1 employee recelved emoluments of betsveen £70,000 - £80000 during tho year. {2021- 1 employees) The total emoluments received by key management personnel were £192,88012021'. £162,013). 11. Tax•tlon No taxwa¥ tharged in the year12021 - £nil) 26
Hull ond East Riding Citizen• Advice Bur••u Limltod NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 12. Tangible Fixed A•8ets Freehold Property Plant & Machinery Total Cost At 1 April 2021 Additions Al 31 March 2022 246.657 246,658 246.657 246,658 D•pr•clation Al 1 April 2021 charge for the year Al 31 March 2022 244.131 2.526 246,657 244,131 2,526 246,657 et Book Valuo Al 1 Apnl 2021 2,526 At 31 Maich 2022 13. Debtorn 2022 2021 Trade Debtors Accrued Income Prepayments other Debtors 208,959 4,038 15.844 9,114 140,012 7.778 16,477 919 Total 237,955 165.186 14. Cr•dltorn 2022 2021 Trade Creditor5 Taxatson & social security Accruals Deferred Income Other CTeditors 19,795 58,929 77,237 5,641 15,753 10.442 40,815 61,365 37,476 18,482 Total 177355 168 580 Z7
Hull and Ea•t Riding Citizens Advice Bureau Limited NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 IS. Commllmonts Undor Operatlng Lea• Total future mlnimum le888 payments un(ler non-cancellable operating leases are as follovéS.' 2022 2021 Land & bulldlngA Wrthin 1 year Total 33,400 33.400 33,400 33,400 16. Ch•rlty •tatu The Charity is a Charity limited by guarantee and consequently does not have Share capital. Each of the trustees 15 liable to contribut8 an amount not exceeding £1 towards the a88ets of the Charity in the event of liquidation. 29
Hull and East Rldlng Citizens Advice Bureau Limit•d NOTES TO THE FINANCIAL STATEMENTS 17. Funds Balance 1 Incoming April 2021 Resource¥ Outgolnll Resources Balance 31 Tran•ferg March 2022 Unrestricted funds: General Funds Designated Funds Pension reserve Totsl unre•trlcted fund• 911,669 1,187,338 11,054,080) 6.293 1,031,220 911,669 1.187,338 11,054,080) 6,293 1,031,220 Re#trletèd Funds: Citizens Advice - BEIS Citizens Advice - Energy project5 Citizens Advice - Help to Claim Citizens Advice - Money Advice Service Citizen8 Advice- PenBioll Wi88 East Riding Armed Forces Forum Fixed Asset Fund Hull Armed Forces Forum Humber Learning Con80rtium Jane Powell Legacy National lottery- Help Through Cri318 National lottery- Reachlng Communities Pockllngton Town Council Screwfix Stamp Jackson Proctor- Hospital Outreach Withemsea Big Local Your Consortium 18,146 18.146 18,150 496,281 {9,857) 1496,261) 16,293> 636,785 473,400 26,000 (636,785) (473,400) 126,000) 11,8611 136,4181 (48.9111 1,861 36.418 48.911 9,394 9,394 41,154 55,672 (96.826) 74,710 89,243 (105,3891 58,564 2,200 2,200 30,700 30,589 104,S49 {30,7001 123,8271 <104,5491 10,491 17.233 Total r••trl¢t•d fund• 157,956 2,044.657 12,090,783) 16,2931 105,537 Totsl fund¥ 106962S 3211 995 3 144 863 1136757
Hull and East Riding Citizen¥ Advice Bureau Limited NOTES TO THE FINAPICIAL STATEMENT8 FOR THE YEAR ENDED 31 MARCH 2022 17. Funds {Prior year comparatlve) Balance 1 Incomlng April 2019 Resource• Outgoing Re¥ources Balance 31 Transfern March 2020 Unrgstricted fundi: General Funds Designated Funds Total unr•strict•d fund• 705,885 1,713.253 11,551,425) 43,958 911,669 705,885 1.713,253 11,551,425) 43,958 911,669 R••tricted Fund•: CCG - Social Prescribing Cllizens Advice - BEIS Citizens Advice- Bureau Grant Citizens Advice- Energy Projects Cilttens Advic8- Help lo Claim Citizens Advice- Money Advice Service CitlZ8ns Advice - Pension Wise Client funds East Riding Armed Force8 Forum Fixed Assel Fund Hull Armed Force8 Forum Hull City Council- General Advice SeNice Humber Learning Consortium Jane Powell Legacy National lottery - Help Through Crisis National lottery- Reaching Communities Pocklington Town Council Screwfix Stamp Jackson Proctor- Hospital OutTeach Withern8ea Big Local Your Consortium 6,265 16,2851 18,146 18,146 8,271 16,2711 11.520 496,140 (11,520) (496,1401 19,691 490,856 (19,891) {490,856) 15,350) (23,266) (14,3481 (36,0001 5.350 4,516 16,209 18,750 36,000 31.420 131,420) 40,471 140,4711 (1,1871 10,581 9,394 9,496 159,749 (128,0911 41,154 48,937 88,940 1,500 5,000 161,1671 11,5001 12,8001 74.710 2,200 30,700 22,927 72,826 130,7001 123,9911 172,8261 11,555 10,491 Total restricted fund• 148.600 1,513,216 11.459,9041 (43,9561 157,956 Total fund8 854 485 3 226 469 3011 329 1069 625 30
Hull and East Riding Citizen• Advice Burmu Llmlted NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 17. Funds Iconlinu•dl The speafic wrp05es for which Ihe funds are lo be applied are as follows.. DESIGNATED FUNDS: There are no de8ignaled fundB bblan taken from the gener81 funds of the charity.. RESTRICTED FUNDS: CCG . Soclal Pre•¢rlblng S¢xial Prescribing li a servi¢& fund•d ty Hull NHS Clinical CommisBioning Group whlch #im$ to help people manage Iheir health beller and irnprove their wellbeing by providing a¢fvice and 8UPPOrtinq Ihem lo acce8$ local communty groups and Bervices. citJzon• Advlce- BEIS Funding to covèr Ir8nslllonlng lo now ways of wofkSng to occommodate remote working during 4nd p08t Covid Clt12•n8 Advlc•- Bur•au Grnnt A grant provided ty Crtizens Advice lo enable the Tru$te• Board to oblAin profes8lonal athice wlollon lo TUPE and Pen8ion Liability CltSz•n• Advl¢•- En•ryy proJeci• Energy ProJ8¢t fvndlng Is for ontrto.one energy a¢fvSce (Energy Be81 Deel Extra). cit1zl Ad¥lc•- H•lp to Clalrn Hèlp lo Claim is funded by the Oepartrnent for Work and Pensiona vi8 Citizens Advl¢e National. It is project lo help Unlver8818upport daim8nl$ wllh the initial claims process. Cltlzen8 Advle• - P•n•lon Wl•• Pen6ion Wise 18 lunded by the Money Advice 8nd Penjlon SeNice via Cith'zens Advice National lo provide guidance to over 5ry8 on the new government ptrn$ion option8 mad• available from April 2015. Th18 $eNi¢e 1$ provldèd acro88 Hull. E881 Rlding, Scunlhorpe and Grtrnsby. Clr?nt lund• Funds given Spe¢IlY for dienl need 8uch 88 household appliance8 or furniture East Rldlng Arniod For• Armed Force3 E89t Riding 18 lunded by the East Riding of Yorkshire Council lo provide a $peaalist advice Servi lo serving personnel, veler?n¥ and their lamilies in Ihe East Riding area. F5xed Asset Fund The fixed asset fund is a provision from Ihe Social Presuibing fund which 18 lo fvnd thè development and deployment of an online dient portal in order 10 888181 wth th• delivery of the Soc4al PreBuiblng project.
Hull and E•¥t Riding Citizens Advice 8ur•au Llmhed NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Hull Armed Forces Armed Forces Hull 18 funiled by the Hull Military Covenant to provide J spw3li81 advice seNice to serving personnel. veteran8 and their families in the Hull Ar•a. Hull City Councll- G•neral Ad¥lco Servlc• A fund to deliver generallst advic• $8Nlces frorn the Wil8on Centre Humber Leamlno Consortlum Part of the Building Better Opportvnitses progr8mm&. th1$ fund delNers finanCA inclusion adv1 to di•nl8 relerred from Key Workers In Hull and the East Riding Jn• P)w•ll L•gacy A legacy fund recdved during 2017 and18 re6trideil lo be u¥ed at one 8pedlSc branch. Natlonal Lott•ry- Bre•kthrough- Help Throuqh Crf•l• BreakthroLJgh - Help through Crisis is a partnershlp prol¢d acroB6 Hull and the Ea8t Riding olme(181 Identifng and advising people al irnrnedlale risk of cri815 and providin9 8UPPOrt towards a more stable JtLtre. The project18 lunded by Big Lottery over five years. Natlon•l lottery . RMchlDy Cornmunltm - Comfflunlty Conn•¢t Comrnunily Connect is 8 projact lunded by Ihe National Lottery Community Fund. Community Connec* works wilhin communrtie8 providing 8dvice, 8UPPOrt and infomiolion on lh• issues that matter lo them. wrth the overall aim of reducing linanciol and dlgital e¥du•ion and empowering residents to help Ihem8efve8. Pockllngton Town Councll A donatlon to Support an outreach advice 8ervlce In Ihe Po¢klinglon Aro8 Scrnwllx A grant from the Screflx foundolion for rop8lr8 and maintenance Stamp Ja¢k•oTh Proctor- Ho•plt•l Outroach Stamp Jgckson Procter Solicitors fund a hospitol outreoch to provlde weekly advice Surgerles in Hull Royal Inflrmory and Castle Hill Hospital. The $&rvi¢e1s lor pab.enls and their families who hove suff8rad traurnalbc, Ille changing illnesses or acudènls. Wlth8rns•a 81g Loc•1 The provision ol advice based in Wilhernsea and lo support the rUllment gnd tr8lning of up lo 5 Ic1 volunl?&rs lo a Level 2 8dvice qualification. Your Con•ortlum Part of the Building Better Opportunlles progfamme, this fund provides Kewther sUPPOrt delivers advice to residents in thè East Rlding 32
Hull and East Rldlng Citizen• Advice Bureau Llmlted NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 18. Analy818 of Net A88frts Between Fund• Tangible fixed ¥••ets Total funds 2022 1,031,220 Current assets Current LlabilitSe8 1,127,914 196,695) Unrestricted Designated Restricted 188,197 180.860) 105,537 Total 1,314.111 1177,3551 1,136,757 Tanglblfr flxed Total fvnd• 2021 911.669 Current a8•et• Curr•nt Li•bilitl•8 928.765 (17,7621 Unrestricted Designated ReslriGted 666 1.861 306,913 {150,818) 157,956 Total 1235678 168 580 1089 625 19. Analys18 of C•sh and Ca•h Equlvalont• At 1 Aprll 2021 1,070,492 calhflow at 31 M*r¢h 2022 5,664 1,076.156 C88h at bank and In hand Total 1,070,492 5,864 1,076,156 At l Aprll 2020 873,239 873 239 ¢ashflow at 31 March 2021 197,253 1.070,492 1070 492 Cash at bank and In hand Totsl 197253 20. Fln•nclal Instrum•nts 2022 2021 Catsgori•ation of finJnGi•l Instrument• Financial assets that are debt inslrumentg measured al amorti¥ed cost 1,298.267 1,219,201 Flnancial liabilitie8 measured at amortised cost 171,714 131.104 Financial liabilities at fair value through income or expenditure Financial assets that are debt instruments measured at amortised cost consist of cash, Irade and other debtors and accrued income. Financial liabilities measured at amortised cost consist of trade & other creditors and accruals Financial liabilities measured at fair value consist of provisions. 33
Hull and East Riding Citizens Advice Bur•au Lirnited NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 21. R•lated Party Tran•actions There Vre no related paty transactrons during the year (2021- £nil) 22. Uftlmate Controlllng Party In the opinion of thè trust88s. no one party contro18 the company.