SCUNTHORPE AND DI TRICT CITIZENS ADVICE BUREAU OPERATING AS CITIZENS ADVICE NORTH LINC LNSHIRE REGISTERED IN ENGLAND AND WALES UNDER COMPANY NUMBER 05446797 REGISTERED CHARITY NUMBER 1110205 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023
SCUNTHORPE AND DLqTRICT CITIZENS ADVICE BUREAU OPERATING AS cillzENS ADVICE NORTH LINCOLNSHIRE FINANCM STATEMENTS FOR THE YEAR ENDEO 31ST PAARCH 2023 IND Page Trustees. annual rewt 1-5 Indtyendont audiws repxt Stsl8m8nt of finan[ athihifys incA>ng •KI expondilure a¢nt 10 Balance sheet 11 Slatgmgnt of cash fily 12 Not8S to the financial statemwlts 1>19 Detsibj ststement ol aclivilies
SCUNTHORPE AND DISTRICT IT NS ADVICE BUREAU OPERATING AS cifizENS ADVIC RTH INCOLN HIRE FINANCIAL STATEMENTS FOR TH ED 31ST MARCH 2023 TRUSTEES. ANNUAL REPORT The trustees present their annu diro¢ttrs' rewt and Ihe financial statements of the charity for the year èndèd 31st March 2023 which are also prepared lo mèet tho requirements tr a directors. report and accounts f( Companiès Act purposes. The financial statsments compty with the Chaiities Act 2011. the Companies Act 20(. the Memorandum and Artic5 of As50Th"atKJn, and kcounting and Reporting by charit5: Statement of Recommended Praciice ISORPI applicable to charities preparing their a¢¢(XLnts in accordance wth Ihe Financial Reporting Stsndard applicabl8 in the UK and Republic of Ireland {FRS 102)1gffèclive 1 January 20191. OBJECTIVES AND ACTMTIES Obltttfvès and alms Citizens Advice N(Kth Lincdnshirg provJ•s an in4epth information, genèral holp and le9al adv8 and advocacy service across North Lwicdnshtro. Wè deliver fre8, independenl. confthnlial and Nnpariial advTh covering benths and tax crgdits. debt. employment. health and (x)mmunrty ca. housiry. WnMjra. asurn and nationalty. felalionshlps and famity and CCsUMer gcoJ5 and Services. Thè organisation was rounded in 1974. The company wa5 established under a Memorandum of Association which sets out Ihè organisatK)n's objects and aclivities. These are.. To pmmote any charitable purpxes forlh6 bènèfft ofth8 community in North LvKolnshire and sunDtsnthng areas by the advancemenl of educatfv. pmt8cfron andpSerVatIon ofheallh 8nd Ihe Trliefofpovety and sickness through the provis offree. Jnd&pèndont, impart1 infom?ation and advocY on any sutyecl rrisad by tho generalpublic. Our vision is thal everyone wll be able to acless free to fcfward. Our aim is to provide the advi¢¢ people n88d for the [llemS they face and impn)ve Ihe P¢41¢$ and practeS thal affect Feople's INes. We are a memb&r of thg NaI#al ASSOCI of Cibzens knice Bureau¥ Icibzgn$ Advi¢81 and as part ofthe UK'S largest a(fvi¢e $gMC8 Wg off9r". . Triage dIagr1$- anatrsis of tho nalwe oftho probkn presented aThJ klenl'ng the most appropriate next slaps for the clnt. • Information- pfesented to dienls in a fomi Ihal can be easity undersl(KyJ. • Advice- clents presented vthh Optn$ and a clear explanat*)n ofwhal each involves. . Advocw- direct invOeMent in See"ng Solut1n8 to chents. probM$ e.g. letter writing. negotiatn or representatKJn. Releal- lo another agency rf nK6t appropriate for the C8nt. We review our objectives and activrbes each year through wr business planning pIresSeS. This review kxjks at what we a¢higv8d and thè outcomes of our wort in the prevh)us 12 months. The Trview looks al ihe success of each key adNty ar the benefits they have brought to the communty we are sel up lo hèlp. The review also helps us to ensure our obsectives and athrties remain focussed on our staled purFK55es. We havè relerred to the guidance conlained in the Charity Commissv)n's general guidance on public benefit when reviewing our aim5 and obJèctiv&s and in planning our future activib"es. In particular. the trustees ¢onsider how planned activiknes contn.bute to the aims and objectives Ihey have sel.
SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU ERATIN AS CITIZENS ADvE NORTH LINCOLNSHIRE FINA TATEMENTS FOR THE YEAR ENOED 31ST MARCH 2023 TRUSTEES, PANUAL REPORT ACHIEVEMENTS AND PERFORIAANCE Citizens Advice North Lincolnshn has extensNe 0xperi8n of d•livèriThJ services and all of 1r projects in the year successfulty delivered u)ntra¢ted (wt¢omes and indicalors. Our stsifing 8lru¢lure ¢ontmued to support the delivery of sorvThs and in Ihe r. wè held kxal ptrop with over 23.000 issues. The lop issues dients facad le debt and money, ub"IMios a1 ¢h8ritable 5UPPOrt and food banks. Fundlng the 0Y Advlce a1 PansKms Seryice enabled us to provJe S[laI•St debt and money advice and lunding from Ongo enabled us to supiNi their tenants expenCIng problems as a resurt of th8 cost of living crisis. Whilst our Energy Advice project ¢onlinued to buikl on past successes and assisted consumers in matters rolating to reliof from fuel Verty. our adwce project delivered in partnership wth Scunlhorpa Focdbank continuad to supwt viwtors eyriencing f(oJ poverty and far1 M)security. We SLWOrted North Lincolnshye cnC to yovKJe grants lotslling approximatety £1.1 million for residents aff8etèd by Cost of knvj Intreases to SUFWt them 7hilh food SPpIj and keeping wami. HeaFth and communty care continued to be one of the main U&S wa supportad dients with as a resull of the Social Prescribing serwces delivered to palients r8gister8d with practe$ across the East and West Primary Care Nefvths. Socral Presuibing addresses tho wxler deleminants of health and helps peopkn to takg more contrd ol their own heatth and well)ging. Athilionalty our AduFt Sockil Care project aThJ Communlty Navigati projects aj WTth Ihe established Ironstone woiect continLwJ to support pwlo to stay in theirown homes for bnger and to connect to their communty. Work also commenced on th8 mobsaI# of a ¢crfnmunty fw5t model to introduce p8er support into mental hoallh pathways akg 7Mih thg dgvgk)pment of a peer suppyt nefvlork to support delNery of the Community Mentsl H&aNh Tran$fomwbon In addition to helFing people resth their iThJNKlual probbms we also Olected eviden¢6 arKI stories k+ campaign for pdicy changes Ihat banafrt the Kx)pulab"on as a wholè. Our successes in the year included d&livèry of thè Big Energy Savings Wetk to httlp peop18 ryjt Ihew fuel bilL8 and 98t all d Ihe financial support they are entilled to. FINANCIAL REVIEW The Statement of Financial Actmbes setoul pw 10 sh¢yws all of the inc¢me re¢eNab and expendilure payable for the year. Our over811 Ve1 olfunding inc¥eased svJnfftanly in the year. Incom8 was £1.808.095 cOMpad lo £1.467.466 for the prev#)us year. Ex[de also increasod from £1,308,175 to £1,688.758. A surplus of £119,337 resthed fry the )ar. At 31st Mar( 2023, total fund tsakn were £545.997 of %thich £416.811 relatad to unrestri¢ta(I furKts, vmth the balance of £129.186 n9 restrKted funds. Page 2
SCUNTHORPE AND D STRICT CITIZENS ADVICE BUREAU OPERATING rrizENS ADVICE NORTH LINCOLNSHIRE FINANCIAL TATEMENTS FOR THE YEAR ENDED 31ST MARCH 20 TRUSTEES. ANNUAL REPORT knve$tm¢nt pollcy and abhcdv•s Aside Irom retsining a prudènt am¢nI in rnserves each year most of the Cha¥ funds a SnI in the short lerm. Therefore the charity thpts a slx)rt temi investment time horizon and a low risk slralegy wth IiquKI rasourc•s b8ing invested in det a(ZoLts. Rosems pollcy The Irustees believe Ihat the garhrsal¥)n shoukl hokl financial $98$ In order to ensure that the charity Can conb"nu¢ to operate and meet the needs of cbienls in the event of unforoS9on aThJ potentially financially damaging circumstances arisin9. The trustees consider il prudent to sel ashje an amount equivalènt to six months. average operating expeNJitur¥ u$ a des¥Jnated contraciual commitment reserve. Tho amount of thè reserve fund larget minimum is calcumed each yo31 aftgr approval of the annual budget. The amount of reserye f(Y the year end 31 Mar¢h 2024 is budgeted lo be £308.409. Fundralsln9 $landards Informatlon The charty had no signthcant fundraising aCtsVit in the year. STRVCTURE. GOVERNANCE AND MANAGEMEKr Governing do¢um•nt The organisation is a tharilabltr company limi18d by guarantee. The company was estab$11$d undor a Mèmorandum of Associatson vthich eslabli5hed thè obJ"8cts and powers of the charitable company and is gov&med und8r its Artiths of Association which Te adopted on 5 April 2005 and were amended on 23 January 2014. In th• t¥t ol the company being %Und up members artr rUlt to contribute an amount not exceeding £1. Recrwtm•nt and appolntm•nt ol n•w trust••s The directors of the company af6 also charty Iruslees for the purpose5 of charty law and under the companys ArtKles are kr as memb&rs of the Trustee Board. Undef the requirements of th Mamorandum and ArtKles of AssociatKxh Ihe members of the Trust66 Board are elected lo serve for a pericl ofthfee yoars aftgr vthith they Must be re-elec at the next Annual Gongral IA88ting. Trustees are recruited by a fM81 prtxess $eoks to mainlain a broad skill mix arKI ensure ihal the needs of th8 ccrfnmunky are appropriatety r81(aed through the divgrsty of the board. All member of the Tnjstee Board grve their time vdunlarity and received no benofits fr the charity. Any expenses reclaimed from the charty are set wt In fv notes to the acCjnts. Truste¢ Indu¢¢lon and tralnlng New truslees are supported to team about their responsibilities and gain an undeT51anding of how Ihe organisation works. The Chair of the board provKles new trustees wth essentsal reading lo enable them to undèrstand th&18gal. fInra1 and slralegK Te¥rf)rribrfilies of Ihew rol8. Or9anlsational struciuve Citizens Adwce North Linojlnshire has a trustee board of up to 15 who meet quarterty and are Tesponsible lor the strategic direction and polcy of Ihe charity. At present the board has nine mèmb8rs from a variety of prOfesSnal background5 r&bvant to thg *vrk of Ihe chty. The Company Secretsry also lS on the board but has no voting rpJhts. The boaTd of trustses meet to discuss $trateg and OPeranal perfOrMar and agree bu$in$$s plans and budgets. The board is structured to ensure that indivKlual members on key aspects of Ihe organisatton's work.. equality and diversity, finance. health and Safety, human resources. rv&earch arKI ampavJns and quabty of advtcg. Page 3
SCUNTHORPE AND DISTRICT CITVZENS ADVICE BUR OPERATING AS crrrzENS ADVICE N RTH INCO SHIR FINANCIAL STATEMENTS FOR THE 31ST 14iARCH 2023 TRUSTEES. ANNUAL REPORT Organlsatlonal $lnKturo (¢ontlnued) Th8 trustaè boaid operates urKler an ayr8od sche(lule of a3enda to ensure Ihat all necessary business 1$ enacted each year. A scheme of delegalp)n Is in pkn and day to day responsibi&ty lor the provi5k)n of the ServIS rests th tho Chlef Exeojtive REFERENCE AND ADMINISTRATIVE DETAILS Charity number 1110205 Company number 5446797 Name aid register8d oir Swrtlhw and Districa Cthzens 1vKe Bureau Sn1KYpe Central. Carlton Street. s¢th. DN15 6TX Clizens Advice North Lkncdnshe Cir8ctors aNI trust•es R J S IAason L HovAey M M K Stones J E KothY L G lfj.ng R Kohli SGHe R Johnson Chair - Chair The trustees reliiing by rOta1p at the 2023 Annual General VAeting offenng them$efves for re-election are.. R Kohli Company sgcr8lary O Tayk Key man&Jement perne1 L C Slephwwn DTaft . Chf EXecA"Ve . Deputy Chef Execu Auditors Smailos Goldie Group Ghartered Accountsnts Regenfs Court. Princess StreeL Hul, HU2 8BA Ashmore Ltd Chartered Accountants Enlerpw House. Bro•Jfd CourL Sheffield, S8 OXF Bankers LW$ B•k 106 Hh Stree( SryJni*. North knncolnshir¢. DN15 8HG Unty Tntst Bank PO Box 7193, Planelary Road. Willenhal, WV19DG Page 4
SCUNTHORPE AND DIsTRT CITfzENS ADVICE BUREAU OPEFIATING ITIZENS ADVICE NOR HLIN LNSHIR FINANC1 TATEMENTS FOR THE 31ST MARCH 2023 TRUSTEES. ANNUAL REPORT RESPONSIBILMES OF THE TRUSTEES IM RELATION TO THE FINANCIAL STATEMENTS Thè trustees I0 are also directors of Scurtthorpe and Disthct C"zenS Advice Bureau for the purposes ol company lawl are resp)nsible for pfeparing Ihe Trustees. Annual Rekxxl Ihe financial statements in accordance appli¢abb arKI Unit8d Ithwm Accounting Standards (Uniled Kingdom Gen8ralty Accepted Accounting Practice). The tnjslees have adopted Ihè provisw)ns of the Slalement of Re¢ommand8d Practice (SORPI"Accounting and Report•ig by Charibès. Issuèd in 2019 in weparing the annual TeF¥)rt and finanoa stsi8ments of Ihe charity. Company law requires the trustee5 to prepa financKal slat•m8nts fof each finarKial year. whith give a true and fair vigw of the state of affairs ol Ihe charity and of Ihe irhcx)mirvJ SOUrc•S and applicatson of resources. including tho incomg and expenditure. of the clkirity for Ihe year. kn pwaring Ihosa rinancial statemonts. the trustees ar¢ required lo.. selecl suitable acccmjnting poliws and then apply thefn ¢on5isl¢nUy. observe the methods and princieS in the Charities SORP 2019 IFRS 102).. make judgments arn1 estimates that afe raaSCabla and prn1'. • state whether applicabk UK Acc(xJnting Slandards hav• bean fdkh¥&J. subiecl to any material depar1uS disck)sed and explained the finawal ststsm&nts: • prepare Iho linandal statements on th8 wng concem basi5 unless it is knaptffwriate to presume that Ihe charity will tnnUe kn operakn. The trustees are responsible for keeping adequate a¢(xwnting reixrds that disc4ose with reasonable a¢¢uracy at any tim8 the financial positson of the chanty arld enab Ihem lo ernsure that the financ¢al statements ¢ompty Vth U)è C(xnpanies Act 26. They are also reS51ble for safeguarding the asseis of the charty and hence for tskirKJ roasonablo stgps for the prevention detection of fraud and olher irr8gulariknes. so far as thè Trust88s are aware.. Ihere is no relevant alit infom)alb)n of the charitable companys auditor is unawarè,. and the Tfustees have taken all slep5 that they owjht to hav& taken lo make themselves aware of any rglgvant audil f0mlaI*)n and lo estabh5h that the a)101 ts awarè of that inforn)ath)n. AUDITORS The audiiors. Smaitgs Golthe, wil be prwwj for re-appoinlrnent gt thg forthcuning Annual General Meeting. The Annual R rt s approved by the Irustoos 1st November 2023 and sthJned on their behalf by D Ta0[ Secrelary Page 5
SCUNTHORPE AND OISTRI TCIT NS ADVICE BUREAU OPERATING AS CITIZENS RTH INC NSHIRE FINANCIAL STATEMENT TH 31ST MARCH 2023 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NTHORPE AND DISTRICT ITIZENS ADVICE BUREAU Oplnlon We havg audit8d the financial statements of Scunth¢xpe an¢J Districl Cibzens Advlr Bureau (the'charitable company'l for the year 31st March 2023 comprise the Stalernenl of Financial A¢tivili8s an Ino)me and Expenditure Account, 8alan¢e SI)t, Statemènt of Cash Fbjws and rleS to Ihe finarhcial stalamenis. includir¥J Sn)rant acCnr0 Oicies. The financial r•porfing framework that has been applied in their preparation is applicab law aThJ United Kingdom Accryjnting Standards IUnit8d lth"ngdom Genèrally Accepted Accounting Pra¢li¢el, includiThJ Financial Repoiting Starthrd 102 The Finanual Rekx)rling Stsrnrfard applicable in the UK and Republic of Ireland. In (wr opinion the financial statèmonls give a true and fair view of the Stats of the tharitable CoMpanS affaS as al 31st March 2023, and of its incoming resources aTrJ applKatw)n ol res(xJr¢es. indudin9 its InMe and expenditure. for the period th8n ended.. • have Wn propety wopar8d in accordance 1h United Ingdn Generally Aptsd AccountiThJ Practice including Financial Rew)rting Stsndard 102 The FinancAal Rewrting Standard applicable in th8 UK and Republic of Ireknd.: and • have been prepared in accordance Ibilh the reqTements ol thè Companies Act 26. Basis for opini< Wè conducted our audit in accordance Intemational StarKlards on Audng IUKI IISAS IUKI} and applic8bltr law. Our rspL$1bi1ltsès undèr trK6e standards are further described in Ihe Auditor's responsibile$ for the audrt of the finan¢ial Stat&mts sectvjn of our report. We are independent of the charitable company in accordance with the ethKal requiremènts that arè rèlevant to our audit ol Ihe financial $tat8ments in Ihe UK. including the FRC'S Ethical Standard, and we have fuifilbèd our other ethical responsibilhlios in accordance vhth these requ1Ments. We beIVe that the audit 8vK1en¢o we havg obtsined is sufficient and appropriate to provKJe a basis for our opinion. Conthsions relating to going ¢on¢om In auditing the financial ststements. we have ¢onduded Ihat lh8 irustees. use of the goiThJ concern basis of accwnting in the preparat)n of the financial slatements 15 appropriato. Based on the WO we have performed. havg nol Klantir any materid uncertainties relating lo events or conditions that. indiv•Jualty or lleCtIvety. may cast $ignrftsnl doubt on tho charitable ca)mpanYs ability lo contsnuè as a going concern for a perK4J of at a51 iwefve rn)nlh$ fr(n wl)on tho financial stalemenis are authorised for issu8. Our responsitslilies and Ihe reS31b11t1es of the trustees V*ilh resp8Ct to going concem are d8scribed in the r&vant sethcffjs of this report. Page 6
SCUNTHORPE ANO DISTRICT CITIZENS ADVICE BUREAU OPERATIN ITIZEN ADVICE NORTH LINCOLNSHIRE FIN TATEK4ENT FOR THE YEAR ENOED 31ST K(4RCH 2023 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NTHORPE AND DISTRICT CITIZENS ADVICE BUREAU oth•r Informatlon The other infomiatiC comwis¥$ the infom)ation induded in the Trustees Annual Report. other than tho financial ststemenls and our aj1101.$ report theon. The Iruslees are responsibbe for the other infomation contsined wilhin Ihe annual report. Our opinion on thè financial stalements does nol cover the other information and. except to the extsnt otheIse •Xpl1Y ststed in rewL do not express any fomi of assurance CA)nclusion thar80n. Our reSps11itY is to read the cther inf¢xmalpJn aThl. in doing so. consider whelher the olher Infom7ation Is malerialty inconsistent the financial statements or Jr kno%dge obtained in the COue of Ihe audrt or otheiSe appears to be matwiaty misstated. Ir wo Kjenknfy such mater1 in¢on5i5tencies OT apparent material misstatements, we are required to (Jetemine whelher this gNes rise lo a material misstatement in the finanaal statements th8ms&lves. If, based on the t)rk we have perform&J. we cndUde Ihat therè is a matèrial mlsstatemenl of th¢s othw wif0Mti¢m. VIE are required to reFNt that fact. We havo nothing to raport kn th regard. Oplnlons on oth•r mattws prnserlbad by th• Companl•s A¢1 2006 In our oplon, bas8d on thè work undertaken in the ¢ourse of the audTt.' thè thlomiatim given in the Trustees. Annu ReF#Xt l¥Korporating the Directors. R8port) for Ihe financlal perh for whh the financial statements are prepared is consistent wilh thè finandal ststemonts: and • the OirectOTS' ReFVt has been prepared in acc(Kthnce wilh appkablo18gal rwifemenls. Matt•rs tyi Thi¢h we are requiwed lo report by •xwtion In the IvJhl of our knoedge and understaThJing of the Charitab company and its gnvironm$nl oblained in the course of the audi( have not identifd material misslatements in tho Trustees, Annual Rep)rt. Wo have nothing to rgfKx1 in rgsF•d of thg folbwng matters rela11 to the Companies Ad 21J)6 r¢quires us lo repjrt lo YYJU if. our opin1. adequate accDunling recorts have nol been kept or returns adgquatg for our audil have not boon received ftom branches mt visited by us: or the financial statemènts arg not in agr8emènt ith the afxountmig records and relums., or . ¢ertain dioSure$ of directors. remuneratK)n specified by law are not made: or Wo havg not receiv8d all th8 informalitin and explanations we require for our aLwJit' or the Trustees were not 8ntitsd io take advantagg of the Sm1 companigs exemptth from the requirement to prepare a StrategK Retth in weparww the Trustees, Annual Rept. R¢spon$lblllll•s of Tnths AS elaIned more fvlty in the Trustees. res)nsIbilItIeS statement set OLrt on paye 5, the Trustees Ivtho are also the directors of the Charitab company for the PUft)ses of company lawl a responsibk for Ihe preparation of th& financkql slat&ments and for beiThJ salisfEd that they give a true and fair V. and for such inlemal rttr as the Tnjstees determine is necessary to enable the preparation of rhnal ststements that are free Irom material misstatement. vthether due to fraud or errcr. In prepariro the financial statements. the Tnjstees a reSpS0 fty assessing the charitable companys ability to continue as a wirvJ c(x)¢em. disdosing. as applttble, matters related lo wng concem and using the wng nceM basis of acownting unless the Truslees either intend io l*iubJate Charitable Lx)mpany or to cease operations, or have no iealistic alternative but to do so. Page 7
SCUNTHORPE AND DISTRICT CITLZENS ADVICE BUREAU RATING ITIZENS ADVICE NORTH L NCOLNSHIR FINAACIAL STATEMENTS FOR THE YEAR ENDED INDEPENDENT AUD01rS REPORT TO THE MEMBERS OF SGUNTHORPE AND DI TRI ITIZENS ADVICE BUREAU Our r•spon$ibilili¢$ lor th• audlt of th• flnanclal statements Our objec¢ives are to obtsin reasonab assurance abJt whelher the financial statements as a vknO arè fre• from maierial misstatement, wthether due to fraud or èrror. and to issue an auditor's report that indudes our opinNJn. Reasonabl¢ assurance is a hJh level of assurance, bul is not a guarantèè that an audit conducted in accordance byith ISAS IUKI wll ay$ detact a material misstalemenl wen it exi515. Mi$stslemenls can arise from fraud or error and are cOn5KJe material if. indNKlUa1 or in the aggregate. they could reasonabty be expected to influence the economic decisicffjs of Users taken on tho basis of these fanCIal statements. Irregantie5, Includw fraud, are Inslances of nOn-0pIance wilh laws arKI regulatK)ns. We do$lgn pro¢odures in line with OUT responsibilits. ouuined alx)ve. lo detect matanal mbsstalements in respect of irregulari¢ies, includirKJ fra. The SpeCrf wocedures ft>r thi5 engagement and the frxtenl io vthich Ihese are capable of dote¢ling irr8gulari¢ies. induding fraud is delaibed beknv.. Our approach to Trdenting and assessing the risks of material mwtatement in fespeGI of wregulariti6s, including fraud and non-ccmplk7nce wth law5 and regulatK)n5, was f(Kused on Spear laws and regulations which we consitler8(I may have a dir8ct material effect on the financial stslements or the operations of the charitable company, including the Ccrfnpaniès Act 2LYJ6. th& Charrfies Act 2011, data protection, anli-bribery. empk)yment. health and safety ls1t10n and safeguarding reguLations. An understandirBJ of Ihese laws and regulations and th8 èxtent of compliance was Obtaed through di%¢ussK)n Tth management and inspecting legal and regulatory ¢orre$wndence. We assassed th8 susceptibility ol Ihe chaiitable c¢mpanl$ financial statements to material mi$ststtrm8nL induding obtsining an und¢rstanding of how fraud rnh1 occur. by making enquiriès of management and considefing the intemal controb in pka¢¢ to mitiJato risks of fraj and non-¢)Jmplian¢e th taws and r8gulations. To addrèss th8 risk of fraud Ihrough management bias and overrvje of ¢ontfoIs. we perfomied anawal syocedurès lo hgentify any unusual or unexpected relat1)n$h. • tested journal entries to •Jentify unusual transac1ws'. • assessed whether judgements and assumptM)ns made in detsmiining the accounting eslimales re indicativ8 of potents.al bias.. and . inve5tuated the raIakn behind wnificant or urojsual transactions. response to the risk of irregukirilies and rK)n-compYian¢e wilh kws and reQU1•Dns. design procedures which in¢liJded. bul weie not limited to". agreeing financkil statement dis¢bsures to Unde'rj supp)rbng dorJJmentation; • rèading the minutes of meetiThJs of those ¢harged Vth govemance: • 8nquiring of management as to aclual and ential SIKJatxx) and Claims". and reviewng ¢OfTespondgncè Vth HMRC. reknianl regukitors arKI the chartlable compan¥s legal advisors. Due lo Ihe inherent limilalions of an aud( there is a risk th we will Mt detect al irregulariliès, including those leadTrng lo a material mi$stalem&nt in the financial slaternents or non-¢ompltance wth regulal'on. This risk increases the more that compliance vrith a law or regulation ts ferrVed fro the events and transactw)ns r0cted in Ihe finanual statements, as ¥ will be kss hkely to become aware of instanS of non- ¢omplian¢e. Auditing standards also limil the audil proc*Yures required to Klentify non-complwnce with laws and regul8tK)ns to enquiry crf th¢ ¢JirlS and other management and the insps¢b"¢>n of regulalory and legal correspondence. if any. P&Je 8
SCUNTrIORPE AND DISTRICT CITIZENS ADVICE BUR OPERATING AS CITIZENS ADVI E NORTH INCOLNSHIR FINANCIAL STATEMENTS F RTH ENDE INDEPENDENT AUDITOR'S REPORT T THE MEMBERS OF SCUNTHORPE ANO DISTRICT CITIZENS vi Au The risk is also ealer regarding irregularittes occurring due to fraud rather11)an emr, as fraud invohes intentional concealmonl. forgery. collusion. omission. or misrewesèntation. A furthgr description of our responsibilit for the alit of the financial Statements is located on th8 Financial ReportirvJ CounrAI's website al.. www.frc.org.ukJauditorSres)sIb1rrtl&$. This desMptk forms part of our auditorfs Tewt. U$¢ of oyr report This report is made sokty to the charitabl& c(w7waS mémb•rs, as a body, in aCrdan with Chapter 3 of Part 16 01 the C(panIeS Act 2. Our audit has been urwjertaken so that mvJht slate lo Ihe charitabl& company's m8mbèts those matters we are required to stale to ihem in an auditorfs rèport and for no 0th8f purposè. To Ihe fvllest e¥tenl permitied by law, we do not accept or assumè responsibilty to anyone other than the ¢haritsble company and the charitable cCrfnpanS m8mbws as a tw)dy. for our audit Drk, for thi5 reFK¥t, or for the Opin we have foffld. 1 November 2023 Stephen Bramall Bsc., FCA S8nKJr Statutory Auditor for and on behalf ol Srnwles Goklie Group Chartereil Accountsnts and Statutw ALKlitors Regenfs Cwrt Princess Street Hull HU2 88A Page 9
SCUNTHORPE AND DIsTRT CITIZENS ADVICE BUREAU OPERATING ITIZENS ADVICE NORTH LIN LN HIRE INANCIAL STATEMENT R THE YEAR ENDED 31ST MARCH 2023 STATEMENT OF FINANCIAL ACTMTIES AND INCOME AND EXPENDITURE ACCOUNT Unrestricted funds Reslrthd funds Totsl fvnds 2023 2023 2023 kn¢omg fr¢yn: Donations and lega¢i&s 1.196 1,196 1.061 Charitsbkn acOvilies: Grants rgeèlvab Fee income 214.184 5.050 1.587,556 1,801.740 1.466.399 Inveslment income.. Bank interest recelvabie 109 109 Total income 220.539 1.587,556 1.808.095 1.467.466 Expenditure on.. Chariiable activities 144.953 1.543.805 1.688,758 1,308,175 Totsl 8xpgnditure 144.953 1.543.805 1.688.758 1.308.175 income for Ihe year 75.586 43.751 119.337 159,291 Transfets tetween funds 86.194 (86.1941 Net movement in fvnds 161.780 {42,4431 119,337 159,291 Reconciat1 of lunds: Funt1s brought foThYard at 1st Iw'l 2022 255.031 171,629 426.660 267,369 Funds Carr at 31st March 2023 £416.811 £129,186 £S45.997 £426,660 The Statement of Fmiancial Activ"e$ in¢hJdes am gains and losses recognised in Ihe year. All incA)me and expenditure derive from conb"nuing activit$. Page 10
SCUNTHORPE AND DISTRICT CITLZENS ADVICE BUREAU OPERATING AS CITLZENS ADVICE NORTH LIN LNSHIRE FINANcL STATEMENTS FOR THE YEAR ENDED T MARCH 20 BALANCE SHEET 2023 2022 Fixed assets Tatyible assets Current assets Debtors Cash at bank and ¢)n hand 232.625 370,928 146.112 597.311 603.553 743,423 Creditors- amounts falling due V•ilfvn on? >tar 57.556 316.763 Ngt [rent assets 545,997 426.660 Net assets £545.997 £426.660 Income funds Vnrastricled fdS 11 416.811 255.031 Restricled fvnd$ 129.186 171.629 Totsl (unds 12 £545,997 £426,660 These financial statements have been wepared in 8c¢ordance ryth the provisions applicab lo compani8s subject to the small companies. regime. Thes& finanaal statements were approved and auth*i5ed for i%sue by the Board on 1st Novembor 2023 and 5ignad on thèir b•haif by . RJSMason Tru$tg9 Company number.. 5446797 Page 11
SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIR FINANCIAL STATEMENTS FOR THE YEIR ENDED 31ST MARCH 2 STATEMENT OF CASH FLOWS Total furKIs Total fvnds 2023 2022 Cash fiows from owrats'ng a¢tMlies: Nel cash (used inyprovpjed by operatiTrJ activities (226.480) 357.1 Cash flow5 from invesliny a¢bvils'. Interest received Intèrest paid 109 (121 Net ¢a$h provid8d by investing activibes 97 Change in cash and cash equivaknts in the year (226.383) 357.W7 Cash and cash eqUNalents at the b9)nIng of the Jar 597,311 240,304 Cash and cash •quiv8lènts at lh8 and the year £370.928 £597,311 Cash and cash equivalents consists of.. Cash al bank and on hand £370,928 £597,311 Reconckliation of net incom8 for the yBar to net cash fkn¥ from operating activib"es.' Not movoment furMI$ 119,337 159,291 Adjustments for= Interest receivable Intorest payable Increase in deblors (D8crease)fincrease in ueditOTS 11091 (6) {86.513} {259.2071 199.517) 297.233 Net cash (used inVpTovkled by operating activitS £1226.480) £357.001 Page 12
SCUNTHORPE ANO DISTRICT CITIZENS ADVICE BUREAU OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE FINANCIAL STATEMENT R ThE NDED 31ST RCH 2023 NOTES TO THE FINANCIAL STATEMENTS Accounling pol•e5 Ggneral infomation and basis of preparation S¢vnthorpo arKI DiStrt CZenS Ath¢e Bureatj 1$ a wnpany limlted by warantee registerod in England 8n¢J wa$. In the evont of the Charity beirrfJ )Und up. Ihtr liabilty In respe¢t of the guarantse is limited to £1 per member of the charty. The athJre55 of the registered office is given in the carity infomiation on page 4 of thèse finartcial statem8nts. The charity conslilutss a wblK benefit enbty as defined by FRS 102. These financial stslernents have been prepared in acCdanCe wilh Accountr and ReportirNJ by Charities.. Statement of Recommended Praclice applicable lo charitses weparing accounts in accordance the Financial Reporting Siandard application in the UK and R8putlic of Ireland issu8d in Octobèr 2019. tho Finanaal Reporting Starylard applicable the UK and Republ of Irdand IFRS 102}. the Chariti•s Act 2011, Ihe Companies Act 2W6 aTrJ UK Generaly Ar ACcgxnlw Praclice. The finan statements we weparod on a goirwj conc8m basis tho hislorical cost convontion. Thg financial $tat8monts ar8 wesented In Sta is th8 luncth)nal curron¢y c4 the charity. The s¥1GnI acclwnting polK>es appl in prepa[alK ofthese financia statements aro set oul beknv. These cleS have b8en ccfflsislenlty applied to all Fyesented unl8SS Othe1$e stated. Going concem The financial statements have b8gn prepared on a gn9 concem tiasis as Ihe Iru$te8s bèlieve that no material uncertainties tixisl. Tho twustoes have (¥)nsKlerod th6 b&vel of funds hebj and the expected level of income and expeTrdr8 for 12 months frcrfn aUlhOlng these financial slalements. The budgeted Ino)me and expendltle is S(rff1enI with the level of reserves for the chlty to be able to ectinUe as g0iNJ o)ncem. Incc¥ne l income is aCn1&y lor as sTr)n as the Lafity has entilknnent to the inme. there is certanty of receipt and the amount can be measur&J. Income is only d8ferr8d t•then'. The ¢k)rKJr spe¢ffies thal Ihe grant ¢y donathon must onty be used in future a¢Unting ptrrTod$.' or The donor has imposed COnd0S lch must be rnet before the chwty has unconditional entitlement. Grants rINabl& Grants rec&Ned for specific purp)ses are acuwnle(I for as restrKte(I funds. Grants are not recognised as rerEivable until all lor receipt have been coMpld wth. Where dortor imposed restrictions appty to the timing of the related expenditure. as a preTrC0ndin for its use, Ihe grant is treated as doffjffed irwma until Ihose restricbons ar• MOL Expendire Expenditure is recogni5ed wthen a babih.ty is incurred. • Chariiable acbvities includes those cosls incurred by Ihe charity in Ihg dglr49ry of its actNhigs and sgThi¢gs for ts b9n9riarW. • Govemance cost$ Ihose inomd in meeting the ¢$tlk)nal and stslulory requirements of the tharity. Grants payable to third parttes are wilhin the chariiable objectives. Where unconditional grants are offere¢J. Ihls is acwgd as as Ihe row.ent is notifd of the grant. as thK8 9Tves rise to a reasonable expectatth that Ihe recapnt v•ill recekve the grants. Where grants are condilional relating to performance then the grant 15 lY a(uJed when any unluII18d condit*)ns are outswje of Ihe control of the charity. Page 13
SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU OPERATING AS CITIZENS ADVICE NORTH LINC LNSHIRE FINANCIAL STATEMENTS FOR THE YEAR ENDED T MARCH 2023 NOTES TO THE FINANCIAL STATEMENTS Accounlng t19$ (contlUgd) Fixed assets and deprecialic Depreaal)n is caicuL4t8d so as lo write off the r¥)st of fixed assets over their osiimaled useful lives. Indw¥Jual Items costmg16ss than £1.000 are treated as fixed assets. Th8 depreciation rates used are as follows". Property improvements Fixtu$ and frttirKJs Computer eqviprn¢fit - 100% on . 20% on cost - 33% cost Debtors Trade an<1 other (Jebtors ar& rècts3nhs8d at the s8ttl8mènt anUnt due after any dount offered. Cr1101$ ar8 recognised when ihe charity has a Fwesent obligathjn resutting from a past evenl that will probably resutt in the transfer of funds to a third party and thè amount due to settle the OlgatiOn can be measurgJ OT estimated Teh"abty. Cr8ditors are N)mialty re¢ognised al their sèttkment amount after allowlng for any Irade disc4)unts due. The charity operates a defined (x)ntribution pension stheme lor its ompbyges. Th8 sch8m8 funds aro adminisiered by trustees and are ind8pendenl of the chartys finances. Termination 8enefts TeinatiOn benefits are Payab when emkyoyment is terminated before th& ncrfmal retwement date, or %thenever an ernpknyee accepts voluntary redurKlancy in exthang8 for these benrts. The ¢harity recognises tern1inan benefts vthen il is demonslrably o)mmitted to either {il lemiinatin9 the ernployment ol Cyrn1 empknyees accordiThJ lo a detsiled fomial pFan withoul possibility of withdrawal or (li) WO¥Kling twmmation benefits as a wsult of an offer mad8 to encowage voluntary redundancy. Accrued Holiday Pay Provisi)n is made at thè balan¢0 shtrtt date fty I%)IbJ but not taken. at the salary of the relevant employee at thal date. The eypect&l cost of cornpensated short-t8m) absonce (i.e holidays) is dr9ed to the SOFA on an accruals basis. Fund accounting Funds held by th8 charity are either".- . Unrestricted funds- thes• are funds wthich can be us8d in accordance the charitabb objects at the dis(xeb"on of the tru$tee$. Restricl•l funds- these are lunds that can be used for partKul¥ restled purposes. imposed by Ihe donor or thfough Ihe terms of an appeal. P4e 14
SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREA OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIR FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST NiARCH NOTES TO THE FINANCL4L STATEMENT Unrèslittad Resln"ded Totsl fund5 Totsl funds 2023 2022 Costs of dwrilable actsvilps by fuFbJ lype Advice and infornation services Grant payThents 138,879 432.040 1.111,765 570.919 1.111.765 437.938 865.317 GovomanGo costs: Audit and acctnts Other 6.000 74 4.500 420 74 £144.953 £1.543,805 £1,688.758 £1.308.175 ClaSSeation of resources Wwmled Wtyos and salars Other staff and volunteer wsts Office costs Premises costs EquiFnenl and suFf Partner payTn¢nts Grant paents Audil and accountancy Other costs 503,972 1.975 16.437 399,011 1.625 8.528 14 27,691 37.808 8.225 1.111,765 6.000 2.576 865.317 4.500 1.489 £1.688.758 £1.308.175 Anaty% of staff co$ts. truste¢ rgmurtgration aNJ expenw, and Ihe o)sl of key managemenl per•1 Salaries Estat• payment Employerfs nalional insuranco Employe¢$ pwsrM ¢ontritiulv)ns 450,341 8,344 35,519 9,768 362.957 28,041 8,013 £503,972 £399,011 No empl)yees re¢eived total emph)yeo benefits in excess of £60.000 in either >Ear. Tho average number of staff emph)yed was 18 {2022- 16). The key management personnel of the charity comprise the Trustees. Chf Ex80Jlivè aThJ Dèputy Ch1 Execubve. The tolal empbyee benefts ofth• key managèm8nt wgre £94.524 {2022: £74.857}. The trustees %bETe not pawj nor received any other beneffts empkJyTnent the charty in eilher year. There Te no eypenses rewnbursed lo Irustees in either year. Pa9e 15
SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU OPERATING AS CITIZENS ADVICE NORTH LIN LNSHIR FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST IMRCH 2 NOTES TO THE FINANCIAL STATEMENTS 2023 2022 Nel income for the yeaf This is Staled after charging'.- Audiiofs rèmunefatic Smalles (kldie Group Ting Ashmoro Ltd Tingle Ashmorè Ltd ringle Ashmore Ltd - audit audit - accounlancy - a1nneY 5.11)0 1.21JO Accounknfs remuneration (>ants payable 1.111.765 865.317 I grants pardble were made to indNMluas under North Lllcoknsh Council's CovwJ-19 grant aid programme of suppM)rt for re5bJents. ReLited party transaclions There wgfe no reFaled party sackns rewiTing disch)sure in either ye&. Tangib assets Fixlures and ffttkngs Computer Oqubpment Total Cost As al 1$1 Apri 2022 and at 31st March 2023 3.324 22.757 26,OB1 Dw8ciation As at 1st April 2022 and at 31st March 2023 3,324 22,7S7 26,081 Net book vahje As at 31st Klarch 2023 2023 2022 Oebtors Grants r1Vatsie Other debtors and wepayThgnts 197,465 35,160 123.278 22,834 £232.625 £146,112 Page 16
UNTHORPE AND D TRICT CITIZENS ADVICE BUREA PER4TIN rrizEN VICE NORTH LINCOLNSHIR FINANCIAL TATEMENTS F EAR ENDED 31ST MARCH 2 NOTES TO THE FINANCLAL STATEMENTS 2023 2022 Creditors- amounts faling due ilhin one year Grant paymènts TaxatK)n and social security Deferred income (note 101 196.212 8,977 99,845 11,729 9.672 22,B23 25,061 £57.556 £316.763 10 Deftrrred income Balance at 1st Wil 2023 Amount released to incoming resIceS Amounl deferred in the aT 99.845 199,645) 22,823 99,845 Balance at 31st Marth 2023 £22,823 £99.845 Deferred income C(rfnpri grants the have s[fied musl bg used In futyrs accounung pe1$. 11 Anatysis of tharity funds Balance al 1st Awil 2022 lknvemont in resources Incoming Outgcig Balance at 31st March 2023 Transfers Unrestri¢t8d funds.. Gonoral fund$ 255.031 220,539 (144.9531 86.194 416,811 Restricted lund5: Money Advice El8mental Fotxlbank Advisty Post Iron$te Prirnary Care Nel¥bDrk AduA SOCI Care Community NavvJal Pegr Sup1 Devebpment Norlh Lin¢olnshire Counul 136.153 76.387 23,458 {136.1531 131,0141 123,4581 (17.0971 {153.4741 115.6271 140,6621 {14.5551 (1.111,7651 21.465 66.838 16.903 9,214 20,199 40.662 147.768 (3.5081 (4.5721 45.445 20.089 1,169.79) (78.114) 171.629 1.587.556 (1.543.805) 186.194) 129.186 Total furKIs £426,660 £1.808.095 £11.688.7581 £545.997 PJe 17
SCUNTHORPE A)ID DISTRICT CITLZENS ADVICE BUREAU OPERATING ITIZEN ADVICE NORTH INCOLNSHIRE FINANCLAL STATEMENTS F THE Y&4R ENDED 1ST MARCH 2023 NOTES TOTHE FINcIAL TATEMENT 11 Anatysis of chanty funds {c4)nlinued) PuTpose of rostri¢led f(w)ds: Money Advice S¥Ni¢¢. to lund debt •Jvi¢e. Elementsl- to purthase a referral case management systom to supm and facihtsle social prescribing across North Lincolnshire. F¢xxlbank Advisor Post- to dtrfvgr a specialist athlice servic8 that aims to help food bank visitor5 experiencing px)v&rty and finanual inSerity. Ironstone- lo enab people lo access hxal communlty supwi onc£wrnging self managem&nt and reducing reliance on haalth and social care services. Primary Care Network- to provldè a soual pr8scribir4J for patienls registered al practices in the East and Wesl Primary Care Networks. AduK Swal Care- to connect resklents to services enabling them tr) remain in their homès for longer. Cornmunrty NavhJatKx)- to en1& resKl8nts lo connect to serViS and aclivlties wilhin thelr communty. Peer Support Devekpment- to mobkn a communty first mcYel that Intrluce$ peer support Into mental heahh pathway3. North Linnsh1re Cwncil- to deher a grant aid prroramme of supwrt for residents. The transfèr funds rektes lo surpluses on some re51ricled furKls, which can bè transferrèd to unrestri¢tsd funds under Ihe terms of th8 fuThJing agreemen[ or the unrestricted part of grants relating lo the defvory of partlar pr¢¥Jrammes. Prhjr year comparis Balance at 1s1 April 2021 Jvem•nl in resouffES Incoming Oulgoing Balan¢8 at 31st March 2022 Transfefs Unrestrictsd lunds.. General funds 187.077 99,537 (39.0121 7,429 255.031 Restricted funds.. ney Adviee Service ey Advice Service- Increasing Capacty Citrièns Advicè-H81p To Claim Crime ReduclKffi Fur Elemental Foodbank Advisor Post Lin¢oknshire cMnty Fu1 Restructuring Fund Primary Care NelDrk Aduli So¢ial Car Community NavvJab"¢)n Peer Support Deveknpmenl North Lincolnshire Council 132.966 (129.613) (3,3531 4.591 18,070 45.656 {18,5851 {45.6561 {14,0941 (21.4801 16.7331 (S.L)I 15.000} (147,9531 {6,710} 14.2861 14.0761 14,094 42.945 6.733 21.465 6,929 150.238 9,214 20,199 40,662 60,000 20,089 44,948 60,(M)O 884.142 (864.0531 80.292 1,367,929 (1,269.1631 17.429} 171.629 Total funds £267.369 £1.467.466 £11.308.1751 £426.660 Pagg 18
SCUNTHORPE DISTRICT CITIZENS ADVICE BUREA OPERATING AS tTIZEN AD RTH UNCOLNSHIR FINANCLAL STATEMENT R THE YEAR END 31ST WICH 20 NOTES T THE FINANCIAL STATEMENT 12 Analysis of net assets bei*ten funds General funds Restricted funds Tolal funds Fund balances at 31st Mareh 2023 aro rewesonled by'.- Tangib fixod assets Net current assets 416.811 129.186 545,997 Nel assets £416.811 £129.186 £545,997 Prior year c¥)mparison Fund balances at 31st Marth 2022 were represented by.. Tanglble fixed assets N81 Current assets 255.031 171.629 426,660 Nel assets £255.031 £171.629 £426,660 13 A detsi19d brethd¢7 of 2022 statemt of finandal 11¥11$ bètween unrestricted and restricl•J funds is as folkm: Unrestricted funds Restricted funds Totsl funds Income from: Donations and s¥Thlar irbcome Charitable activitss". Grants recthfab Investrnent incon&: Bank interest re¢eiv& 1.061 1,061 98,470 1.367.929 1,466.399 Total i)¢ome 99.537 1.367.929 1,467,466 Expendthire on.. Charitable activiti8S 39.012 1,269,163 1,308.175 Tctsl expenditure 39,012 1.269,163 1.308.175 Net income for the > Transfers bthwn funds .525 7.429 98.766 {7,4291 159.291 Nel movement li lunds £67.954 £91,337 £159,291 Page 19
SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU OPERAThNG AS C1ZEN NORTH LINC HIR FINANCL4L STATEMENTS F RTH YEAR ENDED 31ST MARCH 02 DETAILED STATEMENT OF FINANCLAL ACTIVITIES 2023 2022 INCOME Donations and legacTres Donations 1,196 1.061 Charilablts activities.. Grants receivable Fee income 1.801,740 1.466.399 Invèslmenl inMe.. Bank inleresl recewable 109 Total income 1,808.095 1.467.466 EXPENDITURE Charilable aCtivieS Salaries, national insurance and empknyw pens•)n Partner paymants Grant payments Insurance Telephone Printing, Postage. Star adverting R8ference materials and subscripticrfis Sundfies PayToII buieau charges Travèl, training and conference expenses Rèpairs, rèrtèwals and PPE IT equiprnent and SUPF¢rt contra Bank charges Audit and accountancy ConsuAancy Legal and prolessional fees Int•resl paydb Other gov•manc8 cosls 503.972 8,225 1.111.765 1.066 762 1.833 6,721 5.785 270 1,975 399.011 865,317 671 194 6,414 137 270 1,62S 14 27.691 255 4,500 600 634 37.808 383 6,000 666 1.441 12 74 Total gxpgndilur 1.688,758 1,308,175 Nel inCne IC the yEar £119.337 £159.291 This page not fl1 part of Ihe statutory ffinan¢K41 $latgmonts Page 20