DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
Registered number.. 05311627
Charity number.. 1107830
CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
CONTENTS
Page
Reference and administrative detsils of the charity. its Trustees and advisers
Trustees. report
Independent auditors. report on the financial statoments
Statement of financial activities
10
Balance sheet
Statement of cash flows
12
Notes to the financial statements
13-30

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
REFERENCE ANO ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2023
Trustees
J Lloyd, Chair
Councillor D Shepherd
J Bosworth
G Royall
B Gillman Iresigned 2 February 20231
Councillor J Hewlell
K Eldrel, Vice Chair
C Smith, Treasurer
S McKendrick
A Armstrong
l G Blackett (appointed 17 August 20231
Company registered
number
05311627
Charity registered
number
1107830
Registered office
114 Church Street
Church Gresley
Swadlincole
Derbyshire
DE11 9NR
Senior management
team
Mr D Symcox, Chief Executive Officer & Company Secretary
Mrs S Brown, Deputy Chief Executive Officer
Independent auditors
Bales Weston Audit Ltd
Slatulory Auditors
Chartered Accounlanls
The Mills
Canal Street
Derby
DE12RJ
Bankers
Unity Trust Bank
9 Brindley Place
Birmingham
B12HB
Accountants
Bales Weston LLP
Chartered Accounlanls
The Mills
Canal Street
Derby
DE12RJ
Page 1

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
Structure Governance and Mana
ement
Govorning Document
The Charity was incorporated as a company limited by guarantee on 13th December 2004 (Company Number..
053116271. The full name of the charity is Citizens Advi￿ Mid Mercia and il was registered with the Charity
Commission on 27 January 2005 (Charity Number.. 11078301. The charity commenced operations on 1st April
2005 al which date the assets and liabilities of the unincorporated South Derbyshire Citizens Advice
Organisalion (Charity Number.. 10791151 were acquired. 11 is governed by ils Memorandum and Articles of
Association.
Previously the organisation was referred to as Citizens Advi￿ South Derbyshire or South Derbyshire CAB or
Citizens Advice South Derbyshire and City. From 1 April 2019 il is referred lo as Citizens Advice Mid Me￿la
Isee below- Aims, Obieclives, Strategies and Activities for the Yearl.
anisational structure
The Charity Is governed through a Trustee Board. Trustees, who are also Directors of the Company, are elected
from the local community and musl either reside or work South Derbyshire, Derby City, East Slaffordshire,
Tamworth or surrounding areas.
The Trustee Board is responsible for setting the strategic direction of the organisation and the policy of the
charity. The Trustees carry the ultimate responsibility for the conduct of Citizens Advice Mid Mercia and for
ensuring that the charity satisfies its legal and contractual obligations.
The Articles of Association provide for a minimum of three and a maximum of fifteen Trustees, being either..
a. Nominated by member organisations, or
b. Co-opted by the Trustee Board
An Election Committee, made up of Trustees, the Company Secretary and chaired by the Vice Chair is
established lo oversee the elections proTrss for Board appoinlmenls. All Trustees whether elected, nominated
or co-opted musl retire from office al the third year of Offi￿ following their election, but may be reelected or re-
appointed.
No other persons or bodies external to the charity are entitled to appoint persons lo the Trustee Board. A
separate process agreed by the Trustee Board is followed for the election of the Chair.
The Trustee Board meet as a minimum quarterly and has a number of working sub-committees who report
back to the full Trustee Board. The Trustee Board delegates the implementation of ils decisions and the day-lo-
day operation of the organisation to the chief executive, supported by senior managers. The Trustee Board is
Independent from management. A register of members, interests is maintained at the registered office, and is
available to the public.
The organisalion is Co-ordinated from its registered officelprincipal pla￿ of business al 114 Church Street,
Church Gresley, Swadlincote, Derbyshire DE11 9NR, though has offices across Derby City, East Stsffordshire
and Tamworth.
Trustee Induction and training
Through a comprehensive Induction lo Citizens Advice Mid Mercia, which includes the provision of training
courses and mentoring by established trustees, newly appointed Trustees are briefed on their legal obligations
under charity and company law, the conlenl of the Memorandum and Articles of Association, the committee and
decision-making process, the business plan and re￿nt financial performance of the charity. They also meet key
employees and other Iruslees and are encouraged to attend appropriate external training events where these
will facilitate the understsnding of their role.
Page 2

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Arrangements for settlng the remuneratlon of key management personnel
The Trustee Board has a remuneration sub-commillee with the responsibility for setting and monitoring of the
pay and remuneration of Personnel in key management, which is slruclured against industry benchmarks. The
Committee presents to the Board for consideration ils report and a vote is taken on whether to approve the
recommendation.
Alms ob-ectives and strate
The charity's objects are to promote any charitable purpose for the benefit of the community in Derby City,
South Derbyshire, East Stsffordshire, Tamworth and surrounding areas, by the advan￿ment of education, the
prolects'on and preservation of health and the relief of poverty, sickness and distress.
Citizens Advice Mid Mercia aims lo provide free, confidential, impartial and independent information, advice,
peer support, health support and training for the benefit of the local community, to exercise a responsible
influence on the development of social policies and services and to ensure individuals are aware of and have
access to our ServI￿S and do not suffer through a lack of knowledge or an inability to express their needs
effectively. We provide help around a wide range of topics through delivery of quick advice, generalist advice,
casework, peer support and training.
To meet these aims the organisation has identified four key strategic objectives..
We'll deliver an effective and accessible service
We'll build strategic partnerships and be influential
We'll become even more sustainable
We'll embrace our core values
Actlvl
The organisation have continued lo adapt, develop and expand ServI￿S to continue to help clients in the best
way possible, in the most efficient way possible and through a model that is best lo help our clients find a way
forward.
This is an aim that has been successful and even allowed our organisation to expand the number of people that
we have supported.
In addition to our volunteer generalist advi￿ service the following specialist information, advisory and health
support ServI￿S were provided..
1. Outreach advi￿ service in primary care settings to help address health inequalities by tsckling povety-
related determinants of health.
2. Money Advice Service IMAS) casework - providing free quality and consistent debt management.
3. Wellbeing service- to help address issues facing families with the key focus being income maximisation.
4. Debt Advice - to help households facing unmanageable debt in Burton.
5. Integrated Advocacy Servi￿ - brings together all independent statutory and non-ststulory advocacy in Derby
City so that people who need advocacy support can now access il in one place.
6. IT training- providing digital skills and IT training, advice and support ￿ntred around the needs of the
individual.
7. Money Management Advice- advise on maximising income, managing cash flow and budgeting.
Page 3

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
8. Energy - lo assist with issues relating to relief from fuel poverty and advising on energy & thermal efficiency
measures.
9. Money Sorted in D2N2, part of the Building Better Opportunities Programme
providing support and
personally tailored interventions for people of working age who are experiencing financial difficulties and
exclusion, who are unemployed or economically inactive.
10. Community of praclise
to understsnd the current setvices and gaps in delivery for autistic people and
create ServI￿S to fill those gaps.
11. Help to claim- providing assistan￿ lo claim universal credit.
12. Autism service- providing information and advice surrounding autism.
13. Universal service for carers free, confidential and imparts'al sewice dedicated solely to the holistic support
of unpaid carers in Derby City.
14. Eu-resettlement service - practical support to vulnerable EU, EEA and Swiss citizens land their non
EU
family members) through information-giving, advi￿ and provision of technology and assistance to help
them make a scheme application.
15. Tamworth advi￿ project- generalist advice and debt service for the community of Tamworth.
16. Derbyshire Community Health Trust project- generalist advice and debt Servi￿ for DCHS clients.
17. Help through hardship servi
food banks.
advi￿ seNice funded by the Trussell Trust supporting those accessing
18. Midlands Partnership Foundation Trust- Financial inclusion advi￿ for MPFT clients.
19. Generalist advice in South Derbyshire
support residents.
Advice setvices funded by South Derbyshire District Council lo
Publlc beneflt
In considering the operation, achievements, performance and finances of the charity, the trustees are satisfied
that public benefit has been provided in accordance with the Charities Act 2011 and the guidance published by
the Charity Commission.
Achievements and erfomiance 2022123
In the year 2022123 we provided high quality services to the residents of South Derbyshire Derby City, East
Staffordshire, Tamworth and the surrounding areas.
A particular success has been lo establish our community of practise partnership which is the first of ils kind in
the country. A service that allows an inclusive, community focused analysis of gaps for aulislic people and
people with learning disabilities. 11 is a service that we expect to have many dedicated work packages in the
year to come.
Another success has been to expand our help through hardship service from a pilot into a full-blown service,
increasing advice provision for those that aC￿sS food banks from hundreds lo thousands of clients per year.
In 2022123, 5.20A of the registered adult population of South Derbyshire, Derby City, East Stsffordshire and
Tamworth received help. An achievement that has meant over 30,333 individuals have been helped lo find a
way foNard.
This has meant that we have helped with over 84,932 issues and had over 301,001 contacts with clients.
Page 4

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Staff volunteers and
rinci
le funders
Our success could not have been achieved without the hard work and dedication of our staff and volunteers.
The Trustees and the Senior Management Team recognise the tremendous contribution made, without which
the service could not operate.
To be an adviser, specialist or front line worker within the organisation requires extensive training, dedication
and commitment to help those in our community. We are therefore so grateful for the valuable support our
trained stsff and volunteers provide throughout the organisalion.
Our Volunteers are for instsnce involved in the administration department, as generalist Advisors or telephone
Advisors and assist with our community development projects.
The essential work achieved would not have been possible without the help of our principle funders which
include The Money Advice Service, Derbyshire County Council, Derby City Council, South Derbyshire District
Council, Tamworth Borough Council, The Big Lottery, The European Union, Citizens Advice England and
Wales, Midlands Partnership Foundation Trust, The Trussell Trust, Derbyshire Integrated Care Board,
Derbyshire Community Health Trust, Good Things Foundation, Multiple Sclerosis Society, Smart Energy GB,
Winshill Parish Council, Marches Energy.
Need rlsks and future
lans
There are a series of principal risks that the management and Iruslees have identified, both lo clients served
and the organisalion overall. Most prevalent amongst those is the cost of living crisis. Primarily the adverse
effect that this could have on the clients that we serve and vast increase in need for our services and
uncertainly of future funding, especially from traditional sources. 11 will be the aim of the organisation to meet
these challenges by ensuring that we continue lo deliver the highest possible stsndard of service, sustaining
and developing areas of funding to increase provision while ensuring that all staff and volunteers are supported.
To meet these challenges, the organisation plans to..
Continue lo implement and invest in digital training and innovations programme for our people
Improve the quality of advice through extemal audit
Invest in a dedicated funding team lo expand and diversify services
Develop strong connections with remaining external partners
Focus on the effects of the cost of living crisis
Focus on supporting those living with neurodiverse, leaming disabilities and mental health issues
Provide help in the most deprived wards served
Maintain the quality of provision across all services
Sustain the answer rale within our own telephone adviceline
Diversify our funding stream further for greater sustainability
Deliver face lo face provision where needed for clients
Financial review
For the year ended 31st March 2023 the charity has benefitted from incoming resources of £2,327,372 of which
£2,319,179 was funding for charitable aclivilies.
An in-year surplus of £158,689 resulted in an increase of reserves with the charity now reporting total funds of
£1,007,536 of which £769,063 are unreslricled and £238,473 are reslricled.
Of the unrestricted funds, £410,616 has been designated for other purposes, of which £237,616 relate to fixed
assets.
Citizens Advice Mid Mercia is required lo ensure that free monies are available in each financial year lo meet
any reasonable foreseeable contingency. The organisalion will maintain a projection of income for at least
Page 5

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
years ahead and will ensure that this continues to be derived from as wide a variety of sources as possible. The
Board take all reasonable steps lo minimise the impact that would occur from the cessation of one or more
funding streams within this period and are mindful to structure the charity in a way to minimise the likelihood that
this would present so serious a challenge to the future of the organisalion that il could not be managed.
In reviewing the potential costs that could arise should a significant reduction in income be incurred, or to deal
with variances in cash flow, the Trustees have determined that 'free reseNes'. in addition to 'Designated funds,
should be maintsined equal to 3 months normal operats'ng expenditure.
Trustees Res
onslblll
ststement
The Trustees (who are also directors of Cityzens Advi￿ Mid Mercia for the purposes of company lawl are
responsible for preparing the Trustees, report and the financial statements in accordance with law and United
Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practisel.
Company law requires the Trustees lo prepare financial statements for each financial year. Under company law
the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair
view of the stste of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, the charitable company for that period. In preparing these
financial stalemenls, the Trustees are required lo.. select suitsble accounting policies and then apply them
consislenlly, observe the methods and principles of the Charities SORP, make judgements and accounting
estimates that are reasonable and prudent, stale whether applicable UK Accounting Standards have been
followed, subject lo any material departures disclosed and explained in the financial statements,. prepare the
financial statements on the going concern basis unless it is inappropriate lo presume that the charitable
company will continue operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the charitable company's transactions and disclose with reasonable accuracy at any time the financial position
of the charitsble company and enable them lo ensure that the financial statements comply with the Companies
Act 2006. They are also reasonable for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Dlsclosure of infomiation to auditors
Each of the persons who are Trustees al the time of when this Trustees, report is approved has confirmed that..
So far as that Trustee is aware, there is no relevant audit information of which the charitable company's
auditors are unaware.
Trustees have taken all steps that ought lo have been taken as a Trustee in order lo be aware of any
relevant audit information and to establish that the charitable company's auditors are aware of that
information.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Mr J Lloyd
Ichair of Trustees)
Dale.. 1511212023
Page 6

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF CITIZENS ADVICE MID MERCIA
Opinion
We have audited the financial statements of Citizens Advi￿ Mid Mercia (the 'charity'l for the year ended 31
March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows
and the related notes, including a summary of significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of
Ireland, Iunited Kingdom Generally AC￿pted Accounting Practi￿1.
In our opinion the financial statements..
give a true and fair view of the slate of the charitable companls affairs as at 31 March 2023 and of its
Incoming reSoUr￿S and application of resour￿$, including Ils income and expenditure for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice," and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those $18ndards are further described in the Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevant lo our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council's Elhieal Standard, and we have fulfilled our other ethical
sponsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is
suffi'cient and appropriate lo provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going COn￿M basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events or
conditions that, individually or collectively, may cast significant doubl on the charitable company's ability lo
continue as a going concern for a period of at least ￿e1ve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect lo going concern are described in the
relevant sections of this report.
other information
The other information eomprises the information included in the annual report other than the financial
statements and our auditors, report Ihereon. The Trustees are responsible for the other information contained
within the annual report. Our opinion on the financial statements does not cover the other information and,
except lo the extent otherwise explicilly stated in our report, we do not express any form of assurance
conclusion thereon. Our responsibility is lo read the other information and, in doing so, consider whether the
other information is materially inconsistent with the financial statements or our knowledge obtained in the course
of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or
apparent material misstatements, we are required to determine whether this gives rise to a material
misstatement in the financial statements themselves. If, based on the wotk we have performed, we conclude
that there is a material misstatement of this olhei information, we are required to report that fact.
We have nothing lo report in this regard.
Page 7

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF CITIZENS ADVICE MID MERCIA
ICONTINUEDI
Opinion on other mattors prescribod by the Companigs Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the informab'on given in the Trustees, report for the financial year for which the financial statements are
prepared is consistent with the financial ststements.
the Trustees, report has been prepared in accordan￿ with applicable legal requirements.
Matters on which are required to report by exception
In the light of our knowledge and understsnding of the charitable company and ils environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees, report.
We have nothing to report in respect of the following matters in relation lo which Companies Act 2006 requires
us lo report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us,. or
the financial slalements are not in agreement with the accounting records and returns,. or
ertain disclosures of Trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for OLJr audit", or
the Trustees were not entitled to prepare the financial statements in aceordance with the sm811
companies regime and lake advantage of the small companies, exemptions in preparing the Trustees.
report and from the requirement to prepare a Strategic report.
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement, the Trustees Iwho are also the directors of
the ch8ritsble company for the purposes of company lawl are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such intemal control as the
Trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due lo fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's
ability lo continue as a going concern, disclosing, as applicable, matters related lo going concern and using the
going con￿rn basis of accounting unless the Trustees either Intend to liquidate the charitable company or lo
cease operations, or have no realistic alternative but lo do so.
Auditors. responsibilities for the audit of the financial statements
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free
from material misslatemenl, whether due to traud or error, and to issue an auditors, report that includes our
opinion. Reasonable assurance is a high level of assuran￿, bul is not a guarantee that an audit conducted in
accordance with ISAS IUKI will a￿ayS delect a material misstalemenl when Il exists. Misstalemenls can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected lo influence the economic decisions of users taken on the basis of these financial stalemenls.
Irregularib'es, including fraud, are instsnces of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to delecl material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of delecling irregularities,
induding fraud is detsiled below".
Based on our understsnding of the charity and sector in which it operates, we conSide￿d those laws and
gulalions that have a direct impact on the preparation of the financial statements such as the Companies Act
2006. Audit procedures performed by the engagement team included".
Enquiry of management around actual and potential litigation and claims.,
Reviewing financial slalemenl disclosures and lesling to supporting documentation to assess compliance
with applicable laws and regulations.,
Page 8

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF CITIZENS ADVICE MID MERCIA
ICONTINUEDI
Performing audit work over the risk of management override of controls, including testing of journal entries
and other adjustments for appropriateness, evaluating the business rationale of significant transactions
outside the normal course of business and reviewing accounting estimates for bias.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading lo a material misslalemenl in the financial slalemenls or non-complian￿ with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected In the financial stalemenls, as we will be less likely to become aware of instan￿5 of non-wmpliance.
The risk is also greater regarding irregularities occurring due lo fraud rather than error, as fraud involves
intentional COn￿alMent, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at". www.frc.or
.uklaudilorsres
onsibilities. This description forms part of our
auditors, report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale to the
charitable company's members those matters we are required to stste to them in an auditors, report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other
than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions
we have formed.
Wayne Thomas ACA (Senior Statutory Auditor)
for and on behalf of
Bates Weston Audit Ltd
statutory Auditors
Chartered Accountants
The Mills
Canal Street
Derby
DE12RJ
Date".
Page 9

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted
funds
2023
Restricted
fund$
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donations and legacies
Charitable activities
other trading activities
Investments
Other income
1,452
1,452
2,319.179
460
2,800
3,481
776
2,319.179
1,984. 760
9,815
460
2.800
3,481
Total income
8.193
2,319.179
2,327.372
1,995.291
Expenditure on:
Charitable activities
10,369
2,158,314
2,168,683
1,873,910
Total expenditure
10.369
2,158.314
2,168.683
1,873,910
Net lexpenditurellineome
Transfers between funds
{2,1761
58.538
160,865
158.5381
158,689
121,381
Net movement in funds
56.362
102.327
158.689
121,381
Reconciliation of funds..
Totsl funds brought forward
Nel movement in funds
712,701
56,362
136,146
102,327
848,847
158,689
727,466
721,381
Total funds carried forward
769.063
238.473
1,007.536
848.847
The Statement of financi818ctivities includes all gains and losses recognised in the year.
The notes on pages 13 to 30 form part of these fin8nci81 statements.
Page 10

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
REGISTERED NUMBER: 05311627
BALANCE SHEET
AS AT 31 MARCH 2023
2023
2022
Notg
Fixed assets
Tangible assets
12
294,807
284,433
294,807
284.433
Current assets
Debtors
Cash al bank and in hand
243,806
778.597
129, 862
633, 733
1,022.403
763,595
Creditors.. amounts falling due within one
year
14
1309,6741
(199, 781)
Net current assots
712,729
564.414
Total assets less current liabilities
1.007.536
848.847
Total net assets
1,007,536
848,847
Charity funds
Reslricled funds
Unrestricted funds
15
15
238.473
769,063
136, 146
712, 701
Total funds
1.007,536
848.847
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect lo
accounting records and preparation of financial statements.
The financial statements have been prepared in accordan￿ with the provisions applicable to entities subject lo
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
J Lloyd
Dale.. 1511212023
Page11

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Cash flows from operating activities
Nel cash used in operating activities
174,443
162,087
Cash flows from investing activities
Purchase of 18ngible fixed assets
129,5791
(29,259)
Net cash used in investing activities
129,5791
129.2591
Cash flows from flnanclng actlvltles
Repayments of borrowing
(34.274)
Net cash provided byl(used inl financing activities
134.2741
Change In cash and cash equlvalents In the year
Cash and cash equivalents at the beginning of the year
144,864
98,554
633,733
535, 179
Cash and cash equivalents at the end ofthe year
778,597
633. 733
The notes on pages 13 to 30 form part of these financial statements
Page 12

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policios
1.1 Basis of preparation of financial statements
The financial statements have been prepared in aceordance with the Charities SORP IFRS 1021
Accounting and Reporting by Charities". Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of I￿land IFRS 1021, the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 and the Companies Act 2006.
Citizens Advice Mid Mercia meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise ststed in the
relevant accounting policy.
1.2 Company status
The charity is a company limited by guarantee. The members of the company are the Trustees
named on page 1. In the event of the charity being wound up, the liability in ￿sPect of the guamnlee
is limited lo £1 per member of the charity.
1.3 Income
All income is ￿COgnised once the charity has entitlement lo the ineome, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Income from government and other grants is recognised when the charity has entitlement to the
funds, any performance conditions attached to the gffinl have been mel, it is probable that the
income will be received and the amount can be measured reliably and is not deferred. Eviden￿ of
entitlement will usually exist when the formal offer of funding is communicated in writing to the
charity. However some grants will contain terms or conditions that must be mel before the charity
has entitlement to the resources. Income received in advan￿ for the provision of specified services
is deferred until the criteria for income recognition are meL
Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the servi￿.
1.4 Resources expended
Expenditure is ￿COgnised once the￿ is a legal or construcb've obligation lo tfftnsfer economic
benefit to 8 third party, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured ￿lIablY. Expenditure is classified by
activity. The costs of each 8etivily are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each activity. 01￿ct costs attributable lo a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned between those
activities on a basis consistent with the use of resources. Centffil staff costs are allocated on the
basis of lime spent, and depreciation charges 811ocaled on the portion of the asset's use. The
primary functional activity of the charity is the giving of free and confidential advice to the public.
Support costs include all those overhead costs of office and bureau accommodation, utility services,
and other serVI￿S and costs, which are in support of the activity.
Support costs also include the governance costs." costs of meeting the constitutional and statutory
requirements of the charity, the audit fees and costs linked to the strategic management of the
charity.
Page 13

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policios Icontinuedl
1.5 Tangible fixod assots
Tangible fixed assets costing £500 or more are capilalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are carried al cost, nel of depreciation and any provision for impairment.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives.
Depreciation is provided on the following bases..
Freehold property
Fixtures and fittings
Computer equipment
2'k on cost
20,/0 reducing balan
20,/0 reducing balan
1.6 Opgrating 1gaSOS
Rentals under operating leases are charged to the Statement of financial activities incorporating
income and expenditure account on a straight line basis over the lease term.
1.7 Debtors
Trade and other debtors are recognised at the settlement amount. Prepayments are valued al the
amount prepaid.
1.8 Cash at bank and in hand
Cash at bank and in hand Includes cash and short-temi highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
1.9 Liabilities and provisions
Liabilities are recognised when there is an obligation al the Balance sheet date as a result of a past
event, Il is probable that a transfer of economic benefit will be required in selllemenl, and the
amount of the selllemenl can be estimated reliably. Liabilities are recognised at the amount that the
charity anticipates Il will pay to sellle the debt or the amount it has reTrived as advanced payments
for the goods or services it musl provide. Provisions are measured al the best estimate of the
amounts required lo settle the obligation. Where the effect of the lime value of money is material,
the provision is based on the present value of those amounts, discounted at the pre-tax discount
rale that reflects the risks specific lo the liability. The unwinding of the discount is recognised within
interest payable and similar charges.
1.10 Financial instrumgnts
The charity onty has financial assets and financial liabilities of a kind that qualify as basic financial
inslrumenls. Basic financial instruments are initially recognised at transaction value and
subsequently measured al their settlement value with the exception of bank loans which are
subsequently measured al amortised cost using the effective interest method.
Page 14

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policios Icontinuedl
1.11 Taxation
The charity is exempl from corporation tax on its charitable activities under section 505 of the
Income and Corporation Taxes Act 1988. No provision for taxation has therefore been made in
these accounts.
1.12 Pensions
The charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the charity lo the fund in respect of the year.
1.13 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objecbves of the charity and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for
particular purposes. The aim and use of each designated fund is sel out in the notes lo the financial
statements.
Restricted funds are funds which are lo be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund Is set out in the notes lo the financial statements.
Income from donations and logacies
Unrostrictod
funds
2023
Totsl
funds
2023
Total
funds
2022
Donations and gifts
1,452
1,452
716
Page 15

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Income from charitablg activities
Restricted
funds
2023
Totsl
funds
2023
Total
funds
2022
Gateway
Community Development
Family Support
Outreach
Debt & Financial Awareness
756,404
629,150
250,284
107,725
575,616
756A04
629,150
250,284
107,725
575.616
377,697
531,586
255,286
408.221
411,970
2,319,179
2,319,179
1, 984, 760
Income from charitable activities Icontinuod}
Funding from Government organisalions can be analysed as follows..
2023
2022
South Derbyshire District Council
Bureau Funding
Disabled facilities grant
62,228
16,833
60,996
67,330
79,061
128.326
Dorby City Council
Advocacy Service
Carers
177,216
250,284
177.216
255,286
427,500
432,502
Dert)yshire County Council
Self Support- Expert Patient Programme
Employment Advice
Family Advice Service Project
NHS Outreach
Autism Information and Advice
Food bank services
Wellbeing and community wellness
33,333
5,200
33.540
103,779
87,242
8,400
5,200
111,273
87,614
4,200
48,236
256,523
271.494
Page 16

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Other governmental organisations
staffordshire Council - Outreach
Tamworth Borough Council- Outreach
Winshill Parish Council
Home Office EU Resettlement
staffordshire Council - Covid 19 self isolators grant
Bolsover district council
6.000
124,282
5,500
72.389
12,000
87,000
5,500
26,926
12,473
131,899
220, 111
894,983
1, 052.493
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Room hire
Admin support
9.690
125
460
460
460
9,815
Investmgnt income
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Bank interest
2,800
2,800
Page 17

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Othor incoming rgsources
Unrestricted
funds
2023
Totsl
funds
2023
Total
funds
2022
Non-trade income
3,481
3.481
Anatysis of expenditure on charitsble activities
Summary by fund type
Unrestricted Restricted
funds
funds
2023
2023
Total
2023
Total
2022
Gateway
Community Development
Family Support
Outreach
Debt & Financial Awareness
3,399
2,811
620,342
673,322
269,183
86,216
509,251
623.741
676,133
270,298
86,696
511.815
481,566
515,241
237,233
238.008
401,862
480
2,564
10,369
2,158,314
2,168,683
1, 873,910
Total 2022
25,296
1, 848,614
1,873, 910
Page 18

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Analysis of expendituro by activities
Activities
undertaken
directly
2023
Support
osts
2023
Total
funds
2023
Total
funds
2022
Gateway
Community Development
Family Support
Outreach
Debt & Financial Awareness
473,665
531,805
210,548
63,854
406,914
150,076
144,328
59,750
22,842
104,901
623.741
676,133
270,298
86,696
511.815
481,566
515,241
231,233
238.008
401.862
1,686,786
481,897
2,168,683
1,873,910
Total 2022
1,401, 767
472,143
1.873, 910
Anatysis of support costs
Community
Develop-
ment
2023
Famity
Support
2023
Gateway
2023
Outreach
2023
Stsff costs
Depreciation
Staff & volunteer costs
Office costs
Premises costs
Governance
Other costs
77,206
5,554
4,633
30,641
15,517
9,224
7,301
73,667
4,594
4,519
30,175
15,302
9,089
6,982
30,509
1,822
1,860
12,563
6,265
3,814
2,917
12,017
784
717
4,797
2,370
1,141
1,016
150,076
144,328
59,750
22,842
To1812022
128,466
129,036
51,943
113,657
Page 19

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Analysis of expendituro by activities Icontinugdl
Analysis of support costs Icontinuedl
Debt &
Financial
Awargness
2023
Total
funds
2023
Total
funds
2022
staff costs
Depreciation
Staff & volunteer costs
Office costs
Premises costs
53,818
4,190
3,200
21,112
10,853
6,601
5,127
247.217
16.944
14,929
99.288
50.307
29.869
23,343
190,472
32,084
15,299
129,439
51,972
22,579
30,298
Governance
Other costs
104,901
481.897
472,143
Total 2022
43.041
472.143
Auditors. remuneration
2023
2022
Fees payable to the charity's auditor for the audit of the charitys annual
accounts
6,200
6.000
10. Staff costs
2023
2022
Wages and salaries
Social security costs
Contribution lo defined contribution pension schemes
1.550,332
127,171
101,033
1,320.433
103. 727
84,377
1,778,536
1,507,937
Page 20

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
10.
Stsff costs {continuod)
The average number of persons employed by the charity during the year was as follows..
2023
2022
Charitable purposes
Support and governan
61
51
12
73
62
No employee received remuneration amounting to more than £60,000 in either year.
The senior management team as listed on page 1 are considered to be the key management personnel",
the aggregate reMUne￿t10n and benefits received was £102,20412022." £98,091).
11.
Trustees. remuneration and expenses
During the year, no Trustees re￿iVed any remuneration or other benefits (2022- £NIL).
During the year ended 31 March 2023, expenses tolalling £737 were reimbursed or paid directly to 1
Trustee (2022- £NILI
Page 21

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
12.
Tangiblg fixed assets
Freehold Flxtures and
property
fittings
Computer
equipment
Total
Cost
At 1 April 2022
Additions
278,319
51,128
2,300
98,247
27,279
15,2001
427,694
29,579
15,2001
Disposals
At 31 March 2023
278,319
53,428
120,326
452,073
Depreciation
At 1 April 2022
Charge for the year
On disposals
51,227
5,566
35,661
5,106
56,373
8,533
15,2001
143,261
19,205
15,2001
At 31 March 2023
56.793
40,767
59,706
157,266
Net book value
At 31 March 2023
221.526
12,661
60,620
294,807
At31 Ma￿￿ 2022
227,092
15,46T
41,874
284,433
13. Debtors
2023
2022
Due within one year
Trade debtors
190,932
330
54,195
Other debtors
Prepayments and accrued income
52,544
75,667
243,806
129,862
Page 22

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
14.
Creditors: Amounts falling due within one ygar
2023
2022
Trade creditors
Other laxalion and social security
other creditors
26,772
43,280
274
60,598
65.286
1.675
Accruals and deferred income
239,348
71,622
309,674
199, 181
2023
2022
Deferred Income
Deferred income at 1 April 2022
ReSoUr￿S deferred during the year
Amounts released from previous periods
41,259
197,877
(41,2591
78,034
41.259
(78,034)
197,877
41,259
Deferred ineome ￿lateS to grant income received where funders had specified conditions on the spend
period.
Page 23

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
15.
ststement of funds
ststomont offunds - curront year
Balance at
31 March
2023
Balance at 1
April 2022
Transfgrs
inlout
Incomg Expgnditure
Unrestrlcted funds
Designated funds
Fixed asset fund
Dilapidation & emergency
asset repair fund
Staff redundancy & closure
contingency fund
Development Fund
247,985
{10,3691
237,616
16,000
16,000
77.000
77.000
80.000
80,000
340,985
{10,3691
80,000
410,616
General funds
General Funds
371,716
8,193
121,4621
358.447
Total Unrestricted funds
712.701
8.193
{10.3691
58,538
769.063
Restricted funds
Gateway
Community development
Family support
Outreach
Debt and finanei81 services
33,289
23.473
21.633
41,588
16,163
756,404
629.150
250.284
107.725
575,616
1620,3421
1673,3211
1269.1821
{86,2181
1509,2511
30,7491
20,698
138,602
2.735
25.282
71,854
137,8131
10,6741
136.146
2,319.179 {2.158.3141
158.5381
238.473
Totsl offunds
848.847
2,327,372 {2,168,6831
1,007.536
Page 24

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
15.
ststement of funds Icontinuedl
ststomont of funds - prior year
Balan￿ at
31 March
2022
Balan￿ at
l Apnl 2021
Transfers
in/out
Income Expenditure
Unrestrlcted funds
Designated funds
Fixed asset fund
Dilapidation & emergency
asset repair fund
Staff redundancy & closure
contingency fund
Development Fund
217,531
(25,296)
55, 750
247,985
16,000
f6,000
40,0(
37,0(XJ
77,000
273,537
(25,296)
92, 750
340,985
General funds
General Funds
162,689
10,531
198,496
371, 716
Total Unrestricted funds
436,220
10,531
(25,296)
291,246
T12, 701
Restricted funds
Gatew8y
Community development
Family support
Outreach
112,931
79,816
33,562
3,506
61,431
377.697
(475, 037)
(508,429)
(233,998)
(234, 512)
(396, 638)
17,698
f79,500)
(33,217)
(135,627)
(60,600)
33,289
23.473
21,633
41,588
16,163
531.586
255.286
408,221
411.970
Debt and financial services
291,246
1,984, 760 (1,848,614)
(291,246)
136, 146
Totsl offunds
727,466
1,995,291
(1,873, 910)
848.847
Page 25

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Fund Descriptions and Transfers
Dosignated funds
Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of
such funds is at the Iruslees, discretion.
Fixed asset fund
The Charities SORP specifically allows funds held as tsngible fixed assets for charity use lo be excluded
from reserves. This recognises that certain assets will be used operationally and their disposal may
adversely impact on a charity's ability to deliver its aims. Cleady all the fixed assets of the charity are
essential lo the delivery of our charitable aims and could not be disposed of without adversely Impacting
our operations. The carrying value of the Fixed Assets less the secured loan balance is therefore set
aside as designated funds in the balan￿ sheet and is excluded from the free reserve (General fund)
calculation.
Buildin
dila
idab.on & emer
enc
asset re
air fund
Routine rna1ntenan￿ of the building is covered in the annual budget. However, due to the age of the
property - it was buitt circa late 1800's, parts of the structure are tired and a fund is required for dealing
with the dilapidation and to cover major emergency repairs which could impact on the security or disrupt
the operation of the charity from the premises.
Staff redundanc
& closure ¢onlin
en
fund
Were the charity have to close il would incur a number of winding up costs. Although the trustees expect
the charity to continue its activities for a very long lime they nevertheless believe that il Is their duty to be
prudent and to protect the charity's reputation by ensuring Il is able lo meet ils financial commitments in
the event of a winding up. Therefore the trustees have created a designated fund reflecting the cost of
staff redundancies, professional and other costs that would arise should the charity have to close, or lo
operate with a much lower level of acb.vity with significantly fewer staff. The amount of this fund will be
reviewed annually lo take into account any changes In circumstances, legislation and staff.
Develo
ment fund
Provision of an organisalional priority to recruit, train and deploy volunteer generalist advisers to support
the community that we serve.
Rgstrictgd funds
Galewa
Our Gateway Assessment ServiTr aims to improve a¢￿$S to the best, consistent & practical information,
support & advice and where applicable to determine the most appropriate next steplsl that needs to be
taken by our clients and to enable them in taking that next steplsl. Our team's primary purpose Is lo
ensure that those with lesser needlsl can be dealt with quickly and efficiently and those with greater
needlsl can use this as a Gateway lo receive the level and depth of help required, again quickly and
efficiently. To help with aspects of this we have been supported with funds from Good Things Foundation
formerly Tinder Foundation IHMRC Digital Inclusion & Digital Health Information and Google Digital
Garage),. Melropolilan Housing (Energy Training), Trussell Trust IFood Bank servi￿$) & Aperture IDebt
client referrals).
Communi
Develo
ment
The Community Development Project is a number of funds all aiming to build a stronger and more
resilient local community by promoting the knowledge, skills & tools needed so the disadvantaged can
have access & take part in the issues that affect their lives.
D2N2.' part of the Building Better Opportunities Programme, supported by the Big Lottery & the European
Social Fund IE.S.Fl. An experienced Personal Navigator provides individual support, an assessment of
financial well-being and a Personal Finance Resilience Plan and by providing support with current
financial Circumstan￿$, including debt, benefits, banking and any other aspects, financial capability
Page 26

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
supportitraining is tailored to the needs of the participant, including the option of a Money Mentor.
Self Support.. a fund supported by Derbyshire County Council (Expert Patient Programmel and
Incorporating The Living with A Long Term Condition ILWLTCI programme. LWLTC is a free 6-week
course that can help a person to lake more control of their health by learning new skills and strategies lo
manage their condition on a daily basis.
Innovation service. National project to test innovative Ideas that will enhance service and lives for people
across the UK
Famil Su
ort
Our Family Support Project Is designed lo offer targeted support and advice to families who often need
more than generalist advice.
Universal service for carers.. free, confidential and impartial service dedicated solely lo the holistic support
of unpaid carers in Derby City.
Outreach
The purpose of our Outreach Project, including Outreach Contracts, is to establish advice sessions in the
heart of the community. The majority of the services we offer are now deliverables at venues throughout
South Derbyshire, which means that our clients are able to access our services as soon as possible, In a
venue and al a lime that is most convenient for them.
GP Advisory Service.. a project funded by 'Derbyshire County Council Public Health, and designed lo help
address health inequalities by tackling poverty-relaled delerminanls of health. Clients using this service
have advice needs related lo illness or disability (such as welfare benefit enquiries or debt problems).
Eu-resettlement service.. practical support to vulnerable EU, EEA and Swiss citizens land their non - EU
family members) through information-giving, advice and provision of technology and assistance to help
them make a scheme application.
Trussell Trust. Citizens Advi￿, in partnership with The Trussell Trust, provides a freephone helpline for
people who cannot afford food and help them obtsin an e-voucher for a local food parcel. 11 also provides
Information & advice on the issues that are causing financial hardship In order to move the client forward.
Debt and Financial services
Casework. providing free quality and consislenl debt management.
Transfers bgtwgen funds
Transfers be￿een the fixed asset fund and general and restricted funds in the prior year represented
capital additions within that year and movement in the capital loan balance. Transfers to the development
fund represent provision of funds for the purposes described above.
Page 27

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
17.
Summary offunds
Summary offunds - current year
Balance at
31 March
2023
Balance at 1
April 2022
Transfers
inlout
Incomg Expgnditure
Designated funds
General funds
Reslricled funds
340,985
371,716
136.146
{10,3691
80,000
21,4621
158.5381
410.616
358,447
238.473
8,193
2,319.179 {2.158.3141
848,847
2,327,372 {2,168,6831
1,007.536
Summary offunds - prior year
Balan￿ at
31 March
2022
Balan￿ at
l Apnl 2021
Transfers
in/out
Income Expenditure
Designated funds
General funds
Reslricled funds
273,531
162,689
291,246
(25,296)
92, 750
198,496
(291,246)
340.985
371, 718
136. 146
10,531
1,984. 760 (1,848,674J
727,466
1,995,291
(1,873, 910)
848.847
18.
Analysis of net assets between funds
Anatysis of net assets between funds - Current year
Unrestrieted Restricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
284,438
596,422
1111,7971
10,369
425,981
1197,8771
294,807
1,022.403
(309.6741
Total
769,063
238,473
1,007,536
Page 28

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
18.
Analysis of net assets botwgen funds {continuodl
Analysis of net assets between funds - prior year
Unrestricted
funds
2022
Restricted
funds
2022
Total
funds
2022
Tangible fixed assets
Current assets
Creditors due within one year
258.969
611,654
(157,922)
25,464
151,941
(41,259)
284.433
763.595
(199, 181)
Total
712. 701
136, 146
848.847
19.
Reconciliation of net movement in funds to net cash flow from operating activities
2023
2022
Nel income for the year las per Statement of Financial Acliviliesl
158,689
121.387
Adjustments for:
Depreciation charges
Ilncreaselldecrease in debtors
Increaselldecreasel in creditors
19,205
1113,6141
110,163
29,687
(3.995)
15,014
Net cash provided by operating activities
174,443
162,087
20.
Anatysis of cash and cash equivalents
2023
2022
Cash in hand
778,597
633, 733
Total cash and cash equlvalents
778,597
633, 733
Page 29

DoGuSign Envelope ID." CB1 D61CB.E3E44A6E.A3A8-D772E3M2E86
CITIZENS ADVICE MID MERCIA
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
21.
Analysis of changgs in net debt
At 1 April
2022 Cash flows
At 31 March
2023
Cash at bank and in hand
633,733
11,6751
144,864
1,401
778,597
12741
Debt due within 1 year
632,058
146,265
778.323
22. Related party transactions
Owing to the composition of the Trustees Board being drawn from local Council's, expected transactions
such as bLJsiness rates are not as a result of their appoinlmenls. All transactions involving such
organisations are conducted at arm's length.
23. Operating lease commitments
At 31 March 2023 the charity had commitments to make future minimum lease payments under non-
Can￿lIable operating leases as follows..
2023
2022
Not later than 1 year
Later than 1 year and not later than 5 years
23,744
11,872
16,631
16,481
35,616
33.112
Page 30