**Registered company number - 05316853 Registered charity number - 1108967** **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** ## **CONTENTS** ||**Pages**| |---|---| |Report of the trustees|1 - 4| |Independent Examiner's report|5| |Statement of financial activities|6| |Balance sheet|7| |Notes to the accounts|8 - 16| **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 1 **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** The trustees have pleasure in presenting their report and the unaudited financial statements for the year ended 31 March 2021 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006 relating to small companies, and 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 Ireland (FRS 102) (effective 1 January 2019). ## **REFERENCE AND ADMINISTRATIVE DETAILS Charity name** Dover, Deal & District Citizens Advice Bureau (a company limited by guarantee) **Company number Charity number** 5316853 1108967 **Registered office** Maison Dieu Gardens Dover Kent CT16 1TG ## **Chief executive and Company Secretary** Jan Stewart ## **Trustees/Directors** David Pestell Chair Michael Eddy (resigned 20.4.21) Donnie Farago Pauline Goldsack Alan Clarke John Featherstone Treasurer (resigned 20.4.21) Guy Banyard (resigned 20.4.21) Colin Hartley (resigned 20.4.21) Frances Tammer (appointed 1.1.21, resigned 3.8.21) Elizabeth Wenzerul (appointed 1.1.21, resigned 3.8.21) ## **Council representatives** Cllr C Vinson Cllr S Beer ## **Bankers** Lloyds Bank Plc 43-45 Sandgate Road Folkestone Kent CT20 1RZ ## **Independent examiner** Mr S J Wren FCCA Accountancy Matters (Kent) Limited 31 Queen Street Ramsgate Kent CT11 9DZ **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 2 **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** Dover, Deal & District Citizens Advice Bureau (DDCAB) is a registered charity and a company limited by guarantee. The company has 12 members whose liability is limited to £1 each. The bureau is governed by its Memorandum and Articles of Association. DDCAB was incorporated on 20 December 2004, to take over the assets, liabilities and operations of Dover Citizens Advice Bureau and Deal & District Citizens Advice Bureau. The bureaux had operated as one organisation since April 2004 and the bureau took the operations of both bureaux on 1 August 2005. This report and the work and aims contained herein must be read against this background. ## **Recruitment and appointment of trustee directors** Directors are elected at the Annual General Meeting by the members of the bureau in accordance with the Articles of Association. The constitution contains provisions for the co-option of directors and the nomination of corporate representatives (subject to maxima) which have yet to be exercised. The directors elect a chair from amongst their number. The Bureau's principal funder (Dover District Council) appointed 2 representatives to supervise its interests. ## **Induction of trustee directors** Directors are provided with Citizens Advice publications on their duties and receive training from Citizens Advice. ## **Organisational structure** The Bureau is governed by its Board of Directors which is responsible for setting the strategic direction of the organisation and the policy of the charity. The directors carry the ultimate responsibility for the conduct of the bureau and for ensuring that the charity satisfies its legal and contractual obligations. Directors meet quarterly as a minimum and delegate the day to day operation of the organisation to management. The Board of Directors is independent of management. Directors' interests must be declared and noted in the minutes of Board Meetings. The directors have delegated day to day management of the charity to the Chief Executive. The Directors and the Chief Executive are the Key Management Personnel as defined by the Charites SORP FRS 102. ## **Related parties** The Bureau is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for the standards of advice and casework managements as well as monitoring progress against these standards. Operating policies are independently determined by the bureau's Board of Directors in order to fulfil its charitable objects and comply with the national membership requirements. The Bureau operates and liaises with a number of other advisory services, local charities and social services departments on behalf of itself and its clients. Where one of the directors holds the position of trustee/director of another charity, he/she may be involved in discussions regarding that other charity but not in the ultimate decision making process. ## **Major risks** The directors recognise that any major risks to which the charity is exposed need to be reviewed regularly. To that end, the bureau is continually monitoring and managing its risks and ensuring action plans are in place to mitigate its key risks. Included in external risks is that of the loss of funding. The charity continues to seek to diversify its funding sources. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure that they still meet the needs of the charity. **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 3 **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** ## **OBJECTIVES AND ACTIVITIES** ## **Objectives** The charity's objectives are to promote any charitable purpose for the benefit of the community in Dover, Deal and District by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress. ## **Aims** Dover and Deal Citizens Advice aims to provide free, confidential, impartial and independent advice and information for the benefit of the local community, to exercise a responsible influence on the development of social policies and services and to ensure individuals do not suffer through lack of knowledge or an inability to express their needs effectively. ## **Activities, achievements, performance and factors affecting achievement of objectives** Despite the most difficult of years coping with the ravages of the pandemic, Dover and Deal Citizens Advice continues to offer its usual comprehensive service to those in most need in our community. Demand is certainly rising and we are expecting it to continue to do so into the next financial year. Our staff and volunteers have been able to manage the situation because we have adapted our practices since we have been unable to meet clients face-to-face. A combination of new online and telephone technology and immense efforts by our staff and volunteers - often outside office hours - has meant that no client pleas for assistance have gone unanswered It has been a challenge for some of our volunteers to commit themselves to working from home, as some of the reward of giving time to our service has been the pleasure of working as part of a team; however, we have compensated for any volunteer hours lost through saving precious hours in not having to travel and being able to pick up the telephone rather than having to wait for appointments to start. Because telephone contact does not require a geographical presence, we have been able to mitigate the effects of losing our office in Sandwich without abandoning any of its residence and work is now underway to find a new base in the town. At the end of June 2021, we were delighted to be able to open a whole new floor of refurbished office space including a well-equipped training and meeting room in Dover. In Deal, the news was even more exciting as we have been able to move to completely new premises in The Deal Centre which, thanks to the excellent project management skills of our CEO, matches the standards of our Dover accommodation. We are pleased to be able to share that building with other voluntary organisations and by moving out of a Victorian building, we will be able to save substantially on running costs. We could not have managed either move without the tremendous support of Dover District Council, which remains highly committed to our service and offers technical and advisory support over and beyond their generous financial backing ## **FINANCIAL REVIEW** Short-term funding has effectively improved over the last financial year, by virtue of some savings made through changes to our pandemic working practices. We are also grateful for several emergency grants made from several sources in response to the national emergency. Nevertheless, we remain entirely dependent on our core funding from Dover District Council, without which we could not offer a service. We have also been able to offer substantial debt and benefit advice this year through funding from the Money Advice Service and Help-to-Claim respectively - national schemes directed to us from central Citizens Advice. ## **Reserves policy and going concern** The Trustees are required to ensure that unrestricted monies are available in each financial year to meet any reasonable foreseeable contingency. As such, we keep sufficient reserves to enable us to wind up the Charity without a deficit, should that prove necessary. We follow advice from the national body that a sum of £35,000 would be sufficient for this purpose. In reviewing the potential costs that could arise should a significant reduction in income be incurred, the directors have determined that unrestricted reserves should be maintained equal to approximately 3 months normal operating expenditure. At 31 March 2021 our unrestricted general reserves exceeded this amount. We are always alert to the possibility that our Service could face reduced funding and in those circumstances unrestricted reserves would be reduced if activities were to continue at the same level. **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 4 **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** ## **Principal funding sources** The directors extend their gratitude to Dover District Council which continues to support the core operating capacity of the charity. Additional project-specific funding was received as mentioned above from Money Advice Service and from Help-to-Claim to operate further projects. We also receive donations from other sources including Deal Town Council, other parish councils, individuals and some local charities, in particular this year from South Foreland Rotary Club. Our premises in Deal and Dover were provided by Dover District Council rent-free and we were lease holders for the former, which we had been sharing this year with other organisations which contributed to the costs of maintenance there. For the future, we have arranged appropriate contributions to The Deal Centre which we will be sharing ## **Investment policy and activities** The governing document gives power of investment to directors as they may decide fit. The directors believe that any investments should be in the lowest risk category. Apart from the designated funds, other cash funds arise because the Local Authority Grant is now paid in one instalment across the financial year, for which we are grateful. Accordingly, the trustees consider any investment to be short term in nature and that bank deposits are the most appropriate investment vehicle. Only our designated Charity Closure fund is held in the form of a bond. ## **FUTURE PLANS** We are aware that the pandemic has brought both challenges and opportunities Many of our colleagues have become accustomed to working from home which has brought some advantages and opened up flexibility and the possibility of increasing efficiency and reducing costs. However, we are aware that the economic consequences of the pandemic are likely to create an additional client base who may need adjustments to the way we offer service. To this end, we will establish triage by telephone in order to ensure a focused and meaningful response to every client. We will build technology platforms based on user needs research and testing by using our much enhanced premises which have allowed for a greatly improved administration system. We need to consider future funding. There are challenges around sustainable funding as we have not seen an increase in core funding in the last ten years. We need to invest in our future with our partners. Fundamentally our service is free at the point of delivery and must remain so, but we will implement a full review of our ways of working to ensure maximum value-for-money. We will increase the use of online technology and telephone technology to save costs and this will pay particular dividends in terms of training and sharing staff with other bureaux in emergency situations. At the end of the financial year we were fully staffed, but, aware of the pressures of demand for advice, we will continue to research ways of finding extra resources, either through fund-raising or sharing projects with other providers. ## **PUBLIC BENEFIT** The trustees confirm that they have complied with their duty as prescribed by section 4 of the Charities Act 2006 to have due regard to the Charity Commission public benefit guidance. Signed on behalf of the Board of Trustees by : Jan Stewart - Company secretary Date : 2 November 2021 **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF** Page 5 **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021 which are set out on pages 6 to 16. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: - 1 accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or - 2 the accounts do not accord with those records; or - 3 the accounts do not comply with the accounting requirements of section 386 of the 2006 Act other than any requirements that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or - 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **S J Wren FCCA Accountancy Matters (Kent) Limited Chartered Certified Accountants 31 Queen Street Ramsgate Kent CT11 9DZ** Date : 25 November 2021 **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 6 ## **STATEMENT OF FINANCIAL ACTIVITIES (incorporating an Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2021** |**Notes Unrestricted**
**funds**
**£**
**INCOME**
Donations and grants
2a
71,555
Charitable activities
2b
97,000
Income from other trading activities
2c
8,398
Investment income
2d
503
**TOTAL INCOME**
177,456
**EXPENDITURE**
Costs of raising funds
3
3,469
Charitable activities
3
127,103
**TOTAL EXPENDITURE**
130,572
**NET (EXPENDITURE)/INCOME FOR THE YEAR**
**BEFORE TRANSFERS**
4
46,884
Transfers between funds
10
39,160
**NET MOVEMENT IN FUNDS FOR THE YEAR**
86,044
Balances as at 1 April 2020
79,438
**BALANCES AT 31 MARCH 2021**
165,482|**Restricted**
**funds**
**£**
23,954
109,292
-
-
133,246
-
89,183
89,183
44,063
(39,160)
4,903
413
5,316|**Total**
**Total**
**funds**
**funds**
**2021**
**2020**
**£**
**£**
95,509
22,848
206,292
182,657
8,398
11,592
503
489
310,702
217,586
3,469
4,389
216,286
221,033
219,755
225,422
90,947
(7,836)
-
-
90,947
(7,836)
79,851
87,687
170,798
79,851| |---|---|---| **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 7 ## **BALANCE SHEET AS AT 31 MARCH 2021** |**Notes**
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Debtors and prepayments
7
Balances at bank:
Shawbrook Bank Limited
Lloyds Bank Plc
Cash in hand
**CURRENT LIABILITIES**
Creditors: amounts falling due within one
year
8
**NET ASSETS**
9
Represented by:
**FUNDS OF THE CHARITY**
Unrestricted general fund
10
Designated funds
10
Restricted funds
10
**TOTAL FUNDS**|8,726
35,000
125,145
153
169,024
(5,322)|**2021**
**£**
7,096
13,777
35,000
38,322
209
87,308
(9,314)
163,702
170,798
113,386
52,096
5,316
170,798|**2020**
**£**
1,857
77,994| |---|---|---|---| ||||79,851| ||||32,581
46,857
413| ||||79,851| For the financial year ended 31 March 2021 the company was entitled to exemption from audit under s.477 Companies Act 2006 and no members have deposited a notice under s.476 requiring an audit. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with s.386 of the Act for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Charities SORP (FRS 102). Approved and signed for issue by the trustees on 2 November 2021. David Pestell - Chair Donnie Farago - Trustee **Company number - 05316853** **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 8 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **1 ACCOUNTING POLICIES** The financial statements have been prepared in accordance with 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 the Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Dover, Deal & District Citizens Advice Bureau 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 stated in the relevant accounting policy note. The principal accounting policies adopted are as follows: - a) **Preparation of the accounts on a going concern basis** The accounts have been prepared on a going concern basis on the expectation that the charity will receive sufficient funding for at least one year from the date these accounts are formally approved. The Charity is heavily dependent on Dover District Council and a three year service level agreement ended on 31 March 2020 was extended until 2021 and is now being re issued. This delay does not threaten our funding and the directors are confident that the working relationship with our major funders is strong and that the Council’s support will continue in line with streamlined planning for the post-pandemic future and our relocation. ## b) **Income** Grants receivable - grants made to finance the activities of the bureau are credited to the Statement of Financial Activities (SOFA) in the period to which they relate. Bank interest - bank interest is included in the SOFA on receipt. Other income - other income, including donations and gifts are included as they were received. Gifts and intangible income - in addition to the above, the charity also receives help and support in the form of voluntary assistance in advising the public. This help and support is not included in the financial statements. Deferred income - grants received in advance of the period in which the funder requires the expenditure to be applied will be reflected within deferred income on the balance sheet. - c) **Expenditure** - All expenditure is accounted for on an accruals basis and includes VAT where applicable. All expenditure directly related to the provision of the advisory services is included within the charitable expenditure. Other costs incurred have been allocated between activities for generating funds and governance as appropriate. Where such costs relate to more than one functional cost category they have been split on an estimate of time spent. - d) **Depreciation of fixed assets** Tangible fixed assets costing more than £200 are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows : Computers, software and equipment 33% straight line Furniture and fittings 25% straight line - e) **Leases** Rental costs are charged to the Statement of Financial Activities as incurred. - f) **Pensions** The pension cost charge in the Statement of Financial Activities represent the contributions payable by the bureau in the relevant year. **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 9 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **1 ACCOUNTING POLICIES** - g) **Fund accounting** Unrestricted funds are grants, donations and other incoming resources receivable by the charity without further specified purpose and are available as general funds. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds relates to income to be used for specific purposes as laid down by the donor. ## h) **Significant judgements and estimates** No significant judgements have had to be made by the Trustees in preparing these financial statements ## **2 INCOME** ||||| |---|---|---|---| |**INCOME**
**Unrestricted**
**funds**
**£**
**a)**
**Donations and grants**
Estimated market rent value of premises provided by
Dover District Council at no cost:
Leased Deal premises
10,000
Dover premises
10,000
Dover District Council
-
Deal Town Council
2,000
Cit A
30,472
Charities Aid Foundation
3,000
Dover Town Council
5,000
Kent Community Fund
5,000
The 1485 Charitable Trust
-
Rotary Club of Deal
-
Citizens Advice Hampshire
2,000
Donations
4,083
71,555
**b) Charitable activities**
Dover District Council
97,000
Money Advice Service
-
Cit A - Help to Claim
-
Citizens Advice Thanet
-
97,000
**c)**
**Income from other trading activities**
Share of running costs of Deal premises
3,006
Maidstone CAB - room hire
1,162
Consultancy fees
4,130
Fundraising
100
8,398
**d) Investment income**
Bank interest received
503|**Restricted**
**funds**
**£**
-
-
12,344
4,400
210
-
-
5,000
2,000
-
-
23,954
-
79,439
27,730
2,123
109,292
-
-
-
-
-
-|**2021**
**Total**
**funds**
**£**
10,000
10,000
12,344
6,400
30,682
3,000
5,000
5,000
5,000
2,000
2,000
4,083
95,509
97,000
79,439
27,730
2,123
206,292
3,006
1,162
4,130
100
8,398
503|**2020**
**Total**
**funds**
**£**
10,000
10,000
-
-
500
-
-
-
-
-
2,348| ||||22,848| ||||97,000
58,432
27,225
-| ||||182,657| ||||6,525
1,162
3,500
405| ||||11,592| ||||489| **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 10 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** |**3**
**EXPENDITURE**
**Unrestricted**
**funds**
**£**
**Costs of raising funds :**
Wage costs
3,469
**Charitable activities :**
Wage costs
37,232
Subcontract
-
Travel and other staff and volunteer costs
178
Hardship costs
-
Publicity
-
Telephone charges
4,100
Printing, postage and stationery
6,211
Information and training
435
CAB subscription and reference materials
4,025
Computer & office equipment support and
maintenance
1,665
Property maintenance and cleaning
3,690
Covid PPE and cleaning
1,885
Estimated market value of premises provided by
Dover District Council at no cost:
Leased Deal premises
10,000
Dover premises
10,000
Sandwich utility costs
255
Utility costs
3,477
Sundries
-
Depreciation
4,720
**_Support costs_**
Wage costs
31,255
Insurance
1,305
Bank charges and interest
161
Accountancy fees
1,974
Payroll costs
684
**_Governance costs_**
Wage costs
2,313
Trustee and AGM expenses
-
Legal and professional
38
Independent Examiner's fee
1,500
127,103
**Total Expenditure**
130,572|**Restricted**
**funds**
**£**
-
70,770
2,250
-
6,084
-
641
-
-
-
-
-
2,500
-
-
-
-
-
-
6,938
-
-
-
-
-
-
-
-
89,183
89,183|**2021**
**2020**
**Total**
**Total**
**funds**
**funds**
**£**
**£**
3,469
4,389
108,002
104,220
2,250
4,330
178
5,075
6,084
-
-
697
4,741
4,081
6,211
7,204
435
1,518
4,025
4,339
1,665
2,529
3,690
3,919
4,385
-
10,000
10,000
10,000
10,000
255
1,020
3,477
5,603
-
838
4,720
4,401
38,193
42,565
1,305
1,292
161
199
1,974
1,884
684
648
2,313
2,926
-
270
38
35
1,500
1,440
216,286
221,033
219,755
225,422| |---|---|---| Of the total expenditure in 2020 of £225,422, £143,936 was unrestricted and £81,486 was restricted. **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 11 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** |**4**
**NET EXPENDITURE IS STATED AFTER CHARGING**
Depreciation
Independent Examiner's remuneration :
Management accounts/payroll
Independent Examiners' fee
**5**
**INFORMATION REGARDING EMPLOYEES**
Wages and salaries
Social security costs
Employer pension contributions
Employment Allowance
The average monthly head count was 10 staff (2020 - 10 staff).|**2021**
**£**
4,720
2,658
1,500
**2021**
**£**
145,035
9,302
1,640
(4,000)
151,977|**2020**
**£**
4,401
2,532
1,440| |---|---|---| |||**2020**
**£**
146,320
9,046
1,127
(3,000)| |||153,493| |||| The average number of employees based on full time equivalents analysed by function was: |Advisory services
Management and administration|**2021**
**2020**
**Number**
**Number**
5
5
2
2
7
7| |---|---| No employee received remuneration of more than £60,000 during the year or the preceding year. No trustees received remuneration or expenses from the charity during the year (2020 - £Nil). The total employee benefits (including employers national insurance) of the key management personnel of the charity were £23,129 (2020 - £29,266) |**FIXED ASSETS**
**Cost**
As at 1 April 2020
Additions
Disposals
As at 31 March 2021
**Depreciation**
As at 1 April 2020
Disposals
Charge for the year
As at 31 March 2021
**Net book value**
As at 31 March 2021
As at 31 March 2020|**Furniture &**
**fittings**
**£**
2,224
-
-
2,224
1,852
-
186
2,038
186
372|**£**
30,209
9,959
(2,128)
38,040
28,724
(2,128)
4,534
31,130
6,910
1,485
**equipment**
**Computers,**
**software &**|**Total**
**£**
32,433
9,959
(2,128)| |---|---|---|---| ||||40,264| ||||30,576
(2,128)
4,720| ||||33,168| ||||7,096| ||||1,857| ## **6 FIXED ASSETS** **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 12 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** |**7**
**DEBTORS**
Other debtors
Accrued income
Prepayments
**8**
**CREDITORS: AMOUNTS FALLING DUE WITHIN**
Taxation and social security
Other creditors
Accruals
Deferred income
**9**
**ANALYSIS OF NET ASSETS BETWEEN FUND**
Fixed assets
Current assets
Current liabilities
**Net assets as at 31 March 2021**
**ANALYSIS OF NET ASSETS BETWEEN FUND -**
Fixed assets
Current assets
Current liabilities
**Net assets as at 31 March 2020**|**2021**
**£**
170
425
8,131
8,726
**ONE YEAR**
**2021**
**£**
-
2,771
2,551
-
5,322
**General Designated**
**Restricted**
**funds**
**funds**
**funds**
**£**
**£**
**£**
-
7,096
-
118,708
45,000
5,316
(5,322)
-
-
113,386
52,096
5,316
**PREVIOUS YEAR**
**General Designated**
**Restricted**
**funds**
**funds**
**funds**
**£**
**£**
**£**
-
1,857
-
41,895
45,000
413
(9,314)
-
-
32,581
46,857
413|**2020**
**£**
2,620
10,293
864| |---|---|---| |||13,777| |||**2020**
**£**
800
2,438
4,045
2,031| |||9,314| |||**Total**
**£**
7,096
169,024
(5,322)| |||170,798| |||**Total**
**£**
1,857
87,308
(9,314)| |||79,851| **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 13 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **10 MOVEMENT IN FUNDS** |Restricted funds
Money Advice Service
Broadband
Help to Claim
Relocation
Hardship Fund
Covid 19 - Remote working
Covid 19 - Opening Up
Covid 19 - PPE
Total restricted funds
Designated funds
Charity closure
Fixed assets fund
New project fund
Total designated funds
Unrestricted general funds
Total funds|**As at**
**1 04 2020**
**£**
-
413
-
-
-
-
-
-
413
35,000
1,857
10,000
46,857
32,581
79,851|**Income Expenditure**
**£**
**£**
79,439
(53,583)
210
(641)
29,853
(26,375)
4,400
-
7,000
(6,084)
7,585
-
2,259
-
2,500
(2,500)
133,246
(89,183)
-
-
-
-
-
-
-
-
177,456
(130,572)
310,702
(219,755)|**As at**
**Transfers**
**31 03 2021**
**£**
**£**
(25,856)
-
18
-
(3,478)
-
-
4,400
-
916
(7,585)
-
(2,259)
-
-
-
(39,160)
5,316
-
35,000
5,239
7,096
-
10,000
5,239
52,096
33,921
113,386
-
170,798| |---|---|---|---| ## **RESTRICTED FUNDS** ## **Money Advice Service** Money Advice Service funded Debt Advice Project in partnership with central Citizens Advice. This project is to deliver first tier debt advice to 35 clients per month, completing an initial assessment and offering help and referral within Citizens Advice. The transfer of £25,856 to general funds is a contribution towards office and utility costs. ## **Broadband** Citizens Advice funded the installation of new broadband lines for each office and a contribution to its operation throughout the year to assist with telephone and webchat support for clients. ## **Help to Claim** We have continued to run Help to Claim with the DWP to assist people to obtain universal credit payments. The transfer to unrestricted funds is a contribution towards office and utility costs. ## **Relocation** A grant received from Deal Town Council to contribute to the costs of relocating our offices from Victoria Road to Park Street Deal during 2021/22. ## **Hardship Fund** We operated a hardship fund with funding received from a local family trust and the Rotary Club of Deal which gave us the opportunity to provide essentials to people in the greatest need throughout the pandemic. ## **Covid 19 - Remote working** Funding received from Dover District Council to contribute towards the CAB's additional costs incurred in order that it could continue to support local clients during Covid and which helped us to work from home. The transfer relates to a contribution towards these costs. **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 14 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **RESTRICTED FUNDS Cont'd** ## **Covid 19 - Opening Up** Funding received from Dover District Council to contribute towards the charity's additional costs involved in re-opening the charity's offices. This included Covid security measures for the office to enable us to return to face to face work. The transfer relates to a contribution towards these costs. ## **Covid 19 - PPE** Funding received from Dover District Council to contribute towards the charity's costs of personal protective equipment . The transfer relates to a contribution towards these costs. ## **DESIGNATED FUNDS** ## **Charity closure** The Trustees have created a fund to represent the estimated costs of the charity if it had to close due to a lack of funding. ## **Fixed assets** A fund created by the Trustees and represents the net book value of the charity's fixed assets at the balance sheet date. The fund was created as the carrying value of the assets cannot be utilised for future expenditure. ## **New project fund** The Board allocated funding to help with the costs of relocating in Deal and expanding our premises in Dover. In the event the District Council covered the costs of the structural and decorative work in Dover which will enable us to use this funding for updated equipment, phone system and publicity. **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 15 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **MOVEMENT IN FUNDS - PREVIOUS YEAR** |Restricted funds
Money Advice Service
Broadband
Counselling
Help to Claim
Total restricted funds
Designated funds
Charity closure
Fixed assets fund
New project fund
Total designated funds
Unrestricted general funds
Total funds|**As at**
**1 04 2019**
**£**
-
568
2,850
431
3,849
-
5,448
10,000
15,448
68,390
87,687|**Income Expenditure**
**£**
**£**
58,432
(51,174)
500
(655)
1,243
(3,625)
27,225
(26,032)
87,400
(81,486)
-
-
-
-
-
-
-
-
130,186
(143,936)
217,586
(225,422)|**As at**
**Transfers**
**31 03 2020**
**£**
**£**
(7,258)
-
-
413
(468)
-
(1,624)
-
(9,350)
413
35,000
35,000
(3,591)
1,857
-
10,000
31,409
46,857
(22,059)
32,581
-
79,851| |---|---|---|---| ## **RESTRICTED FUNDS - PREVIOUS YEAR** ## **Money Advice Service** Money Advice Service funded Debt Advice Project in partnership with central Citizens Advice. This project is to deliver first tier debt advice to 35 clients per month, completing an initial assessment and offering help and referral within Citizens Advice. The transfer of £7,258 to general funds is a contribution towards office and utility costs. ## **Broadband** Citizens Advice funded the installation of new broadband lines for each office and a contribution to its operation throughout the year to assist with telephone and webchat support for clients. ## **Counselling** Two generous restricted donations enabled the Board to set up counselling services in partnership with an outside provider. Some 40 clients benefitted from this service. However, funding shortfalls and difficulties with suitable accommodation in the future led to the suspension of these services which will be re-addressed in the context of future ways of working and affordability. ## **Help to Claim** We have continued to run this project funded by Citizens Advice which started on 1 April 2019. This project works with DWP to ensure that clients can access Universal Credit if it is suitable for them and to start the claim for the client and offer support until they receive their first payment. ## **DESIGNATED FUNDS - PREVIOUS YEAR** ## **Charity closure** The Trustees have created a fund to represent the estimated costs of the charity if it had to close due to a lack of funding. ## **Fixed assets** A fund created by the Trustees and represents the net book value of the charity's fixed assets at the balance sheet date. The fund was created as the carrying value of the assets cannot be utilised for future expenditure. **DOVER, DEAL & DISTRICT CITIZENS ADVICE BUREAU** Page 16 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **DESIGNATED FUNDS - PREVIOUS YEAR - Cont'd** ## **New project fund** The Board has allocated funding to investigate new ways of delivering the service over the next 12 months. This funding will support the development of the first floor of our offices in Dover, the moving from our office in Deal and the setting up of outreach offices in Sandwich, Deal and any other centres deemed to be necessary ## **11 FINANCIAL COMMITMENTS** At 31 March 2021 the Charity had future minimum lease payments under non-cancellable operating leases as follows: |leases as follows:||| |---|---|---| ||**2021**|**2020**| ||**£**|**£**| |within one year|11,328|11,780| |within two to five years|19,174|28,496| |after five years|-|-| The charity leases its Deal premises from Dover District Council under a 25 year lease which is due to expire on the 13 December 2024. The rent of £10,000 p.a (included above) is currently fully funded by the Council. ## **12 MEMBERS LIABILITY** The company is a company limited by guarantee. The members' liability is limited to £1 each. ## **13 CORPORATION TAXATION** The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. ## **14 RELATED PARTY TRANSACTIONS** There were no transactions with related parties during the year under review or the preceding year.