## ## ## |Trustees||S E Cole|||| |---|---|---|---|---|---| |||Y Hunter|||| |||N BKnapman|||| |||A JTownsend|||| |||G Fitzgerald|||| |||I M Stark|||| |||H J Serrano|||| |||K A Payne|||| |||L Pound||(Appointed|26January 2023)| |Secretary|&CEO|J A Robinson|||| |Charity number||1106631|||| |Company|number|05252247|||| |Registered|office|10Hamilton|Terrace||| |||Leamington|Spa||| |||Warwickshire|||| |||CV32 4LY|||| |Independent
examiner||Burgis fh Bullock|||| |||8 Elm Court|||| |||Arden Street|||| |||Stratford
upon Avon|||| |||CV37 6PA|||| ## |||||Page| |---|---|---|---|---| |Trustees'
report||||1-7| |Statement of|Trustees'||responsibilities|| |Independent|examiner's||report|| |Statement of|financial|activities||| |Balance sheet||||| |Statement of|cash flows|||14| |Notes to the financial||statements||15-30| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Current financia|l year||||||||| |---|---|---|---|---|---|---|---|---|---| ||||||Unrestricted|Unrestricted|Restricted|Total|Total| ||||||funds|funds|funds||| ||||||general|designated|||| ||||||2023|2023|2023|2023|2022| |||||Notes|f|f|f|f|f| |Income and endowments||from:|||||||| |Donations
and|legacies||||3,718|||3,718|256,359| |Charitable
activities|||||||||| |Advice Services|||||371,088||493,425|864,513|1,031,234| |Fundraising|||||1,773|||1,773|904| |investments|||||11,266|||11,266|1,895| |Other income|||||1,085|||1,085|| |Tota I income|||||388,930||493,425|882,355|1,290,392| |Ex enditure on:|||||||||| |Charitable
activities|||||||||| |Advice Services|||||450,422|50,000|557,236|1,057,658|994,402| |Total charitable|expenditure||||450,422|50,000|557,236|1,057,658|994,402| |Net (outgoing)/incoming||resources|||||||| |before transfers|||||(61,492)|(50,000)|(63,811)|(175,303)|295,990| |Gross transfers|between|funds|||(18,264)|(2,000)|20,264||| |Net (expenditure)/income|||for the|year/|||||| |Net movement|in funds||||(79,756)|(52,000)|(43,547)|(175,303)|295,990| |Fund balances at 1April||2022|||340,972|69,538|301,761|712,271|416,281| |Fund balances|at31March||2023||261,216|17,538|258,214|536,968|712,271| ## ## ## |Prior financial|year|||||||| |---|---|---|---|---|---|---|---|---| ||||||Unrestricted|Unrestricted|Restricted|Total| ||||||funds|funds|funds|| ||||||general|designated||| ||||||2022|2022|2022|2022| |||||Notes|f|f|f|| |Income and endowments||from:||||||| |Donations
and|legacies||||5,642||250,717|256,359| |Charitable
activities||||||||| |Advice Services|||||415,794||615,440|1,031,234| |Fundraising|||||904|||904| |investments|||||1,895|||1,895| |Total income|||||424,235||866,157|1,290,392| |Ex enditure on:||||||||| |Charitable
activities||||||||| |Advice Services|||||382,277||612,125|994,402| |Total charitable|expenditure||||382,277||612,125|994,402| |Net (outgoing)/incoming||resources before||||||| |transfers|||||41,958||254,032|295,990| |Gross transfers|between|funds|||(17,514)|4,500|13,014|| |Net (expenditure)/income|||for the year(|||||| |Net movement|in funds||||24,444|4,500|267,046|295,990| |Fund balances at 1April||2021|||316,528|65,038|34,715|416,281| |Fund balances|at 31March||2022||340,972|69,538|301,761|712,271| ## ## ## |||||2023||2022|| |---|---|---|---|---|---|---|---| ||||Notes|f||f|| |Fixed assets|||||||| |Tangible assets|||14||14,346||18,795| |Current assets|||||||| |Debtors|||15|57,555||75,423|| |Cash at bank and|in|hand||610,307||730,222|| |||||667,862||805,645|| |Creditors: amounts||falling due within|||||| |one year|||16|(145,240)||(112,169)|| |Net current assets|||||522,622||693,476| |Total assets less current liabilities|||||536,968||'712,27,1| |Income funds|||||||| |Restricted funds|||18||258,214||301,761| |Unrestricted
funds|||||||| |Designated
funds:|||||||| |Building reserves||||15,038||65,038|| |Client Emergency|Fund|||2,500||4,500|| |||||17,538||69,538|| |General unrestricted||funds||261,216||340,972|| ||||||278,754||410,510| ||||||536,968||712,271| ## ## ## ## ## ||||||2023|||2022|| |---|---|---|---|---|---|---|---|---|---| ||||Notes||||||| |Cash flows from operating
activities|||||||||| |Cash (absorbed
by)/generated||from|||||||| |operations||||||(131,181)|||163,129| |Investing
activities|||||||||| |Interest received||||11,266|||1,895||| |Net cash generated
from|investing||||||||| |activities||||||11,266|||1,895| |Net (decrease)/increase|in cash and cash||||||||| |equivalents||||||{119,915)|||165,024| |Cash and cash equivalents|at|beginning|ofyear|||730,222|||565,198| |Cash and cash equivalents|at|end ofyear||||610,307|||730,222| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||Unrestricted|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---| |||||funds|funds|funds|| |||||general|general||| |||||2023|2022|2022|2022| |||||f|E|E|| |Donations,|legacies|and|gifts|3,718|5,642|250,717|256,359| ## ## ## ## ||||2023|2022| |---|---|---|---|---| ||||f|f| |Advice|services income||864,513|1,031,234| |Analysis|by|fund||| |Unrestricted||funds - general|371,088|415,794| |Restricted funds|||493,425|615,440| ||||864,513|1,031,234| ## |Unrestricted|Unrestricted| |---|---| |funds|funds| |general|general| |2023|2022| |f|| |1,773|904| ## |Unrestricted|Unrestricted| |---|---| |funds|funds| |general|general| |2023|2022| |f.|f| |11,266|1,895| ## ||||Unrestricted|Total| |---|---|---|---|---| ||||funds|| ||||general|| ||||2023|2022| |||||f| |Other income|||1,085|| |Charitable
activities||||| ||||2023|2022| ||||f|f.| |Staff costs|||735,397|801,078| |Depreciation|and impairment||4,449|4,449| |Staff and Volunteer||expenses|30,788|16,606| |Office and general|||83,534|55,153| |Premises costs|||96,716|89,612| |Grants paid|to other|Citizens Advice offices|29,573|| |Dilapidation|costs||50,000|| ||||1,030,457|966,898| |Governance|costs (see note 9)||27,201|27,504| ||||1,057,658|994,402| |Analysis
by|fund|||| |Unrestricted|funds -|general|450,422|382,277| |Unrestricted|funds -|designated|50,000|| |Restricted funds|||557,236|612,125| ||||1,057,658|994,402| ## ## ## ## ## ## |The average|monthly
headcount
ofemployees
during|the year was:|| |---|---|---|---| |||2023|2022| |||Number|Number| |Management||4|6| |Administration|and advisors|26|33| |Total||30|| |Employment|costs|2023|2022| |||f|| |Wages and salaries||669,998|727,962| |Social security|costs|45,143|50,008| |Other pension|costs|20,256|23,108| |||735,397|801,078| ## ## ## ## ## |14|Tangible fixed assets|Tangible fixed assets|Tangible fixed assets|||||| |---|---|---|---|---|---|---|---|---| ||||||Tenants'|Fixtures, fittings|Computer|Total| ||||||improvements|and|equipment|| |||||||improvements||| ||||||f|f||| ||Cost|||||||| ||At 1April 2022||||152,078|54,598|62,165|268,841| ||At 31March|2023|||152,078|54,598|62,165|268,841| ||Depreciation|and|impairment|||||| ||At 1April 2022||||133,283|54,598|62,165|250,046| ||Depreciation|charged||in the year|4,449|||4,449| ||At 31March|2023|||137,732|54,598|62,165|254,495| ||Carrying amount|||||||| ||At 31March|2023|||14,346|||14,346| ||At 31March|2022|||18,795|||18,795| |15|Debtors|||||||| ||||||||2023|2022| ||Amounts
falling due|||within one year:|||f|f| ||Trade debtors||||||12,114|25,828| ||Prepayments|and accrued income|||||45,441|49,595| ||||||||57,555|75,423| |16|Creditors".amounts||falling due within one year|||||| ||||||||2023|2022| |||||||Notes|f|f| ||Deferred income|||||17|30,979|58,050| ||Other creditors||||||77,232|17,772| ||Accruals||||||37,029|36,347| ||||||||145240|112169| ## ## ## |2023|2022| |---|---| |f|f| |30,979|58,050| |||||LJ
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L|| ||||||||u|P|LJ|| ||||N|||||||| ## ## ## ## |||||||||2023|2022| |---|---|---|---|---|---|---|---|---|---| |||||||||f|f| ||Within one year|||||||29,465|52,651| ||Between two and five years|||||||536|144,585| ||In over five years||||||||39,683| |||||||||30,001|236,919| |22|Related party transactions||||||||| ||Remuneration
of key management||personnel||||||| ||The remuneration
of key management|||personnel||is as|follows.||| |||||||||2023|2022| |||||||||f|f| ||Aggregate
compensation|||||||53,316|42,814| |23|Cash generated
from operations|||||||2023|2022| |||||||||f|f| ||(Deficit)/surpus
for the year|||||||(175,303)|295,990| ||Adjustments
for:||||||||| ||Investment
income recognised|in statement|||offinancial||activities|(11,266)|(1,895)| ||Depreciation
and impairment|oftangible fixed assets||||||4,449|4,449| ||Movements
in working capital:||||||||| ||Decrease in debtors|||||||17,868|3,41?| ||Increase/(decrease)
in creditors|||||||60,142|(24,965)| ||(Decrease) in deferred
income|||||||(27,071)|(113,867)| ||Cash (absorbed by)/generated|from||operations||||(131,181)|163,129|