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2022-03-31-accounts

Company Registration Number: 05384148 Charity Registration Number: 1111024

Carlisle and Eden Districts Citizen Advice Bureau Financial Statements For the Year Ending 31 March 2022

JANE ASCROFT ACCOUNTANCY LIMITED

Chartered accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP

Carlisle and Eden Districts Citizen Advice Bureau

Financial Statements

Year Ended 31 March 2022

Page
Trustees' Annual Report (Incorporating the Director's Report) 1
Independent Examiner's Report to the Trustees 11
Statement of Financial Activities (Including Income and Expenditure Account) 13
Statement of Financial Position 14
Statement of Cash Flows 15
Notes to the Financial Statements 16
The Following Pages Do Not Form Part of the Financial Statements
Detailed Statement of Financial Activities 28

Carlisle and Eden Districts Citizen Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report)

Year Ended 31 March 2022

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.

Objects

The charity’s objects are to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in Carlisle and Eden districts and surrounding areas.

Aims, Objectives, Strategies and Activities for the Year

CACE provides free, independent, confidential and impartial advice to everyone on their rights and responsibilities. It values diversity, promotes equality and challenges discrimination.

The service aims:

Due to the continuing impact of the pandemic, and the variable nature of restrictions and advice on face-to-face contact with clients, the primary objective for the year was to provide these high-quality advisory services via a mix of remote and face-to-face channels appropriate to the changing circumstances. This was successfully achieved at very short notice due to the skills, flexibility and commitment of the CACE staff and volunteer teams.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. The annual review seeks to examine our achievements and outcome, together with the success of individual key projects and the benefits that have been borne from them. In carrying out the review we are ensuring that our aims, objectives and activities are in line with our stated purpose.

To obtain the necessary funding to provide these services applications were made to various local and national providers of community finance and bids for commercial contracts were submitted. Advertisements and/or articles were placed in the local press for advisory staff both as paid employees and volunteers, induction and training being provided to the extent that necessary knowledge and skills were not pre-existing.

In November 2020 the organisation successfully passed the annual Citizens Advice Leadership Self Assessment independent audit. In 2021, recognising the achievements of CACE in previous years, Citizens Advice did not consider it necessary to conduct another audit.

How our activities deliver public benefit

Our main activities and who we try to help are described below. All our charitable activities focus on providing the advice people need for the problems they face and are undertaken specifically to provide public benefit. The Board of Trustees have had due regard to the Charity Commission guidance on public benefit and have complied with the duty in section 4 of the Charities Act 2011.

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Carlisle and Eden Districts Citizen Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Advice and information services

The main areas of charitable activity are, the provision of:

From the middle of March 2020, the start of the Covid-19 pandemic, CACE moved away from being a predominantly office-based, face-to-face service. Workers were equipped to work remotely from home, utilising telephone and email and webchat. to provide the range of General and Specialist advice services. During 2021-22 CACE continued to work remotely but started to reintroduce staff and volunteers to working in a safe, office environment.

Telephone

CACE joined the “Single Queue” Citizens Advice telephone support system. This allows local offices to work together in groups, to share the delivery of their phone services, with the aim of handling more calls, reducing waiting time and improving the client journey.

Email

CACE allocated more staff and volunteer resources to help meet additional demand both locally and nationally (2 advisers monitor local email; 3 advisers helping to resource the national email platform)

Webchat

CACE recruited, trained and supported a team of volunteers to staff online Citizens Advice chat services.

This allowed clients to access advice and information quickly, whilst also providing a direct referral route into specialist advice and support.

A limited amount of advice delivery was also undertaken via video and letters.

As the nature of the pandemic changed CACE regularly reviewed plans to safely return to office work.

Contribution of Volunteers and Paid Staff

The charity success could not have been achieved without the hard work and dedication of volunteers and staff. The Trustee Board and senior management team recognise the tremendous contribution made by the charity’s volunteers in advising the public and administering the service without which CACE could not operate. Throughout 2021/22 the service employed 20 paid workers (13.4 FTEs) (2020/21 the service employed 19 paid workers (13.2 FTEs)), and 53 volunteers (2020/21: 54 volunteers) together delivering some 11 (2020/21: 10) projects, including the core service as well as acting as Trustees and Directors of the Charity.

Volunteers represent the indispensable core of the service for without them, there would not be a Citizens Advice service. The volunteers contribute, on average, 332 hours per week (2020/21:348).

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Carlisle and Eden Districts Citizen Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

The public value of volunteering may be expressed as an annualised figure of £287,734 (£314,670 in 2020/21) . However, their value is inadequately expressed in monetary terms. Indeed, volunteers bring many skills to the service and very often the experience gained helps individuals return to full employment. CACE are working hard to continue to attract and retain volunteers, including reviewing the required roles and levels of commitment.

Overall financial value to society in 2021/22

Funding for CACE continues to represent excellent value for money.

Advice and volunteering Advice and volunteering
Fiscal benefit total £2,169,460
Public value total £14,917,835
Value to thepeople we help (financial outcomes)total £9,565,657
For every £1 invested:
For every£1, £x in fiscal benefits £4.45
For every£1, £x inpublic value £30.63
For every £1, £x in value to the people we help (financial outcomes) £19.64

The public value of improving clients' wellbeing (emotional wellbeing, family relationships and positive functioning) was valued at £10,716,967 (£10,296,141 in 2020/21).

Who used and benefitted from our services?

During the reporting year 5,532 unique clients (4,938 2020/21) benefited from the services of CACE dealing with 16,153 issues (15,046 2020/21).

The service assisted in the recovery of £3,960,177 (£2,219,465 2020/21) for its clients, primarily through income maximisation.

Clients continue to present with multiple problems and on average clients are presenting with over 3 issues each.

We continued to prioritise appointments for the more vulnerable members of society.

CACE managed projects in this year:

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Carlisle and Eden Districts Citizen Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

We support people on any issue that they may face however our most common enquiry area is welfare benefits and tax credits (including Universal Credit) which makes up a total of 48% of the issues we have supported on webchat service.

The Research & Campaign Group continues to organise local campaigns and uses its connections with the local media to raise awareness of injustices, or the availability of different benefits, grants and services or generally to promote the service. A monthly BBC Radio Cumbria advice slot gives the group a useful platform on which to raise awareness of social policy issues affecting people locally.

Factors Affecting the Achievement of Objectives

Maintaining sufficient funding to continue delivering the service remains a continual challenge. We are making sure that we invest in fundraising and continue to diversify our approach to ensure we are delivering the most cost effective service we possibly can. This isn’t about simply cutting costs, it is about delivering a service that genuinely meets clients’ needs to make us as cost effective as possible.

There were additional costs of delivering services during the pandemic – IT equipment and software, telephony, home office furniture, PPE. CACE received funding from Cumbria Community Foundation, Eden District Council and Cumbria County Council to help with these additional costs.

The availability of funding in the charity sector continued to be a challenge during the period. The charity is focused on providing added value to its funders from a base of sound financial management and ensuring that our services remain relevant to the strategic objectives of stakeholders at local and national level.

The impact of the Covid-19 pandemic was felt throughout the period and required rapid responses to changing circumstances and government guidance. In this new and extremely challenging environment, at short notice CACE successfully transformed its predominantly office-based, face-to-face service to one delivered remotely.

During 2021-22, as Covid restrictions continued to change, CACE moved to flexible hybrid working arrangements whereby some workers operate from home and others from the office, in controlled environments with appropriate space and personal protective equipment.

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Carlisle and Eden Districts Citizen Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Financial Review

Investment Policy

As required in its Memorandum, paragraph 4.15, in furtherance of its objects, and for no other purposes, the Company has the power to invest or deposit funds in any lawful manner whilst having regard to the suitability of investments and the need for diversification.

Reserves policy

Carlisle & Eden Districts Citizens Advice Bureau is required to ensure that free monies are available in each financial year to meet any reasonable foreseeable contingency. CACE will maintain a projection of income and will ensure that this continues to be derived from as wide a variety of sources as possible. They will take all necessary steps to ensure that at no time would it be possible for the cessation of one or more funding streams to present so serious a challenge to the future of the organisation that it could not be managed so as to continue to provide a best value advice service.

The Trustees believe that CACE faces some financial uncertainty due primarily to residual issues relating to the pandemic, the need to respond to energy cost increases, the current national cost of living increases and inflation together with uncertainty about premises costs and the forthcoming local government re-organisation.

In reviewing potential cost increases, and the implications of any significant reductions in income, the Trustees consider that the maintenance of unrestricted reserves equal to at least eight months' normal operational expenditure is a prudent response to this uncertainty. Based on the budget for the current year that equates to £464,089. The organisation currently holds £597,591 in free (unrestricted) reserves.

Principal Funding Sources

The Trustees extend their gratitude to Carlisle City Council and Eden District Council who continued to support the core operating capacity of the charity. Additionally project-specific funding was received from the Money Advice Service and Cumbria County Council in support of the debt advice work; from the Big Lottery in respect of money advice and benefit work with people with mental health issues; from a variety of sources for Covid-specific purposes (in particular, Cumbria Community Foundation); from Citizens Advice nationally for energy advice and support AND for helping people to claim Universal Credit and from Macmillan Cancer Support for the service for people affected by cancer.

The charity did not have any borrowings from either providers of funding or other sources at the balance sheet date.

Going Concern

After making further appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

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Carlisle and Eden Districts Citizen Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Plans for Future Periods

Maintaining a sustainable service that meets the needs of our clients throughout the difficult circumstances of the pandemic and post-pandemic remains a priority of the Trustee Board for 2022-23. The charity will continue to develop diversified funding streams to increase our sustainability and enable us to build a diverse service that is responsive to client needs.

The charity will continue to work to ensure that it delivers a cost-effective service, meaning that we are not only offering value for money to our existing funders but that we have a viable offer to new funders, whilst never compromising on the high quality service that our clients expect and deserve.

CACE secured continuation funding for MaPSDAP, Increasing Capacity and to provide energy advice to customers. In addition, CACE successfully tendered for a significant Help to Claim contract.

CACE Also obtained new funding for :

CACE continues to look to improve access to its services.

CACE’s Property Group engaged with Eden District Council in discussions around addressing disrepair issues at the Sandgate Office and improvements have now been implemented, enabling workers to operate from the office in a Covid-secure environment.

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Carlisle and Eden Districts Citizen Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Structure, Governance and Management

Statutory Information

Carlisle and Eden Districts Citizens Advice Bureau became an incorporated body and commenced operations on 1st April 2006. Carlisle District Citizens Advice Bureau merged with Eden Citizens Advice Bureau to form Carlisle and Eden Districts Citizens Advice Bureau on 1st July 2012, at which date the assets and liabilities of Eden Citizens Advice Bureau were acquired by the newly named organisation.

Governing Document

Carlisle and Eden Districts Citizens Advice Bureau is a registered charity and a company limited by guarantee. Carlisle and Eden Districts Citizens Advice Bureau is also known and referred to as Citizens Advice Carlisle and Eden (CACE). The maximum liability of each member is limited to £1. CACE is governed by its Memorandum and Articles of Association as amended in 2012 and 2022. The 2022 amendment allowed CACE to provide advice to clients beyond the Carlisle and Eden districts and surrounding areas.

Recruitment, Appointment of Trustees

Trustees, who are also Directors of the company, are elected from the local community and must either reside or work in North Cumbria. A sub-committee, made up of Trustees, the Company Secretary and chaired by the Chair is established to oversee the elections process for board appointments. Recommendations are then made to the Trustee Board who then have the final decision. A separate process agreed by the Trustee Board is followed for the election of the Chair. The majority of trustees are members of of the public. The only exception being that Carlisle City Council may nominate two members to serve on the Trustee Board. No other persons or bodies external to the charity were entitled to appoint persons to the Trustee Board.

Trustee Induction and Training

Trustees are recruited periodically through targeted as well as non-specific advertising and new trustees are briefed on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. They also meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the understanding of their role.

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Carlisle and Eden Districts Citizen Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Structure, Governance and Management (continued)

Organisational Structure

CACE is governed by its Trustee Board which 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 CACE and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the day-to-day operation of the organisation to senior management. The Trustee Board is independent from management. A register of members’ interests is is maintained at the registered office, and is available to the public.

Related Parties

CACE is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring performance against these standards. Operating policies are independently determined by the Trustee Board of CACE in order to fulfil its charitable objects and comply with the national membership requirements.

The charity also co-operates and liaises with a number of other advisory services, local charities and local authority departments on behalf of clients.

Major Risks

CACE has agreed a risk management strategy and risk register with the Trustee Board. The Trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that end CACE regularly monitors its level of risk, reviewing the corporate risk register and ensuring action plans are in place to mitigate its key risks.

Included in external risks is that of the loss of funding. The effects of this have been minimised by the procedures in place, which have resulted in funding being secured from a variety of sources. 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 charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

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Carlisle and Eden Districts Citizen Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Reference and Administrative Details

Registered charity name Carlisle and Eden Districts Citizen Advice Bureau Charity registration number 1111024 Company registration number 05384148 Principal office and registered 4th Floor, Broadacre House office Lowther Street Carlisle Cumbria CA3 8DA The Trustees

Andrew Setters (Chair) David Rawsthorn (Resigned 31 March 2022) Jacqueline Nichol (Vice Chair) Cllr Lisa Brown (Resigned 25 August 2021) Archie Spence (Resigned 24 November 2021) Jake Laurie (Resigned 1 May 2021) Katharine Blue Hannah Mason (Resigned 17 August 2021) Cllr David Shepherd Mike Taylor Paul Forster (Appointed 23 February 2022) Beth Furneaux (Appointed 25 August 2021) Susan MacGregor (Appointed 30 March 2022) Francis McLennan (Appointed 23 February 2022) Catriona Morton (Appointed 23 February 2022) Cllr Jeffrey Bomford (Appointed 25 August 2021) Company Secretary Andrew Auld Independent Examiner Jane Ascroft FCA MA (Cantab) Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP

Small Company Provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

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Carlisle and Eden Districts Citizen Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Andrew Setters (Chair) Trustee

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Carlisle and Eden Districts Citizen Advice Bureau

Independent Examiner's Report to the Trustees of Carlisle and Eden Districts Citizen Advice Bureau

Year Ended 31 March 2022

I report to the trustees on my examination of the financial statements of Carlisle and Eden Districts Citizen Advice Bureau ('the charity') for the year ended 31 March 2022.

Responsibilities and Basis of Report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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 charity’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 Institute of Chartered Accountants in England and Wales (ICAEW), 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 charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the financial statements 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 Republic of Ireland (FRS 102).

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Carlisle and Eden Districts Citizen Advice Bureau

Independent Examiner's Report to the Trustees of Carlisle and Eden Districts Citizen Advice Bureau (continued)

Year Ended 31 March 2022

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.

Jane Ascroft FCA MA (Cantab) Independent Examiner

Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP

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Carlisle and Eden Districts Citizen Advice Bureau

Statement of Financial Activities (including income and expenditure account)

Year Ended 31 March 2022

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 10,160 – 10,160 10,357
Charitable activities 6 193,122 371,715 564,837 548,678
Investment income 7 3,362 – 3,362 3,523
Other income 8 5,900 – 5,900 –
───────── ───────── ───────── ─────────
Total income 212,544 371,715 584,259 562,558
═════════ ═════════ ═════════ ═════════
Expenditure
Expenditure on charitable activities 9,10 109,088 385,586 494,674 469,486
───────── ───────── ───────── ─────────
Total expenditure 109,088 385,586 494,674 469,486
═════════ ═════════ ═════════ ═════════
───────── ───────── ───────── ─────────
Net income 103,456 (13,871) 89,585 93,072
═════════ ═════════ ═════════ ═════════
Transfers between funds (10,585) 10,585 – –
───────── ───────── ───────── ─────────
Net movement in funds 92,871 (3,286) 89,585 93,072
Reconciliation of funds
Total funds brought forward 504,720 3,286 508,006 414,934
───────── ───────── ───────── ─────────
Total funds carried forward 597,591 – 597,591 508,006
═════════ ═════════ ═════════ ═════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 16 to 26 form part of these financial statements.

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Carlisle and Eden Districts Citizen Advice Bureau

Statement of Financial Position

31 March 2022

2022 2021
Note £ £
Current Assets
Debtors 16 37,498 35,022
Investments 17 57,573 57,561
Cash at bank and in hand 599,844 453,461
───────── ─────────
694,915 546,044
Creditors: amounts falling due within one year 18 81,807 38,038
───────── ─────────
Net Current Assets 613,108 508,006
───────── ─────────
Total Assets Less Current Liabilities 613,108 508,006
Creditors: amounts falling due after more than one year 19 15,517 –
───────── ─────────
Net Assets 597,591 508,006
═════════ ═════════
Funds of the Charity
Restricted funds – 3,286
Unrestricted funds 597,591 504,720
───────── ─────────
Total charity funds 22 597,591
═════════		 508,006
═════════

For the year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

Andrew Setters (Chair) Trustee

The notes on pages 16 to 26 form part of these financial statements.

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Carlisle and Eden Districts Citizen Advice Bureau

Statement of Cash Flows

Year Ended 31 March 2022

2022 2021
£ £
Cash Flows from Operating Activities
Net income 89,585 93,072
Adjustments for:
Other interest receivable and similar income (3,362) (3,523)
Accrued income (3,218) (23,949)
Changes in:
Trade and other debtors (2,476) (2,869)
Trade and other creditors 62,504 27,256
───────── ────────
Cash generated from operations 143,033 89,987
Interest received 3,362 3,523
───────── ────────
Net cash from operating activities 146,395 93,510
═════════ ════════
Cash Flows from Investing Activities
Purchases of other investments (12) –
───────── ────────
Net cash used in investing activities (12) –
═════════ ════════
Net Increase in Cash and Cash Equivalents 146,383 93,510
Cash and Cash Equivalents at Beginning of Year 453,461 359,951
───────── ─────────
Cash and Cash Equivalents at End of Year 599,844 453,461
═════════ ═════════

The notes on pages 16 to 26 form part of these financial statements.

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Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements

Year Ended 31 March 2022

1. General Information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 4th Floor, Broadacre House, Lowther Street, Carlisle, Cumbria, CA3 8DA.

2. Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity's ability to continue.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

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Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

3. Accounting Policies (continued)

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apprortioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating Leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

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Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

3. Accounting Policies (continued)

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Office Equipment - Fully depreciated Computer Equipment - Fully depreciated

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

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Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

Trade Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short term 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.

Trade Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

4. Limited by Guarantee

The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

5. Donations and Legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Donations
Donations 1,160 1,160 1,357 1,357
Gifts
Rent - gift in kind 9,000 9,000 9,000 9,000
────────
────────		 ──────── ────────
10,160 10,160 10,357 10,357
════════
════════		 ════════ ════════

The gift in kind relates to free use of premises at 2 Sandgate, Penrith.

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Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

6. Charitable Activities

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
General Advice 104,362 – 104,362
MaPS DAP – 149,703 149,703
Help to Claim – 47,176 47,176
Connect – 20,520 20,520
Energy Advice Project – 25,661 25,661
Macmillan – 69,247 69,247
CCC Debt advice 88,760 – 88,760
Covid 19 – 59,408 59,408
───────── ───────── ─────────
193,122 371,715 564,837
═════════ ═════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
General Advice 151,106 – 151,106
MaPS DAP – 122,734 122,734
Help to Claim – 47,093 47,093
Connect – 19,487 19,487
Energy Advice Project – 21,560 21,560
Macmillan – 68,136 68,136
CCC Debt advice 88,760 – 88,760
Covid 19 – 29,802 29,802
───────── ───────── ─────────
239,866 308,812 548,678
═════════ ═════════ ═════════
7. Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Bank interest receivable 3,362 3,362 3,523 3,523
═══════
═══════		 ═══════ ═══════
8. Other Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Compensation from lease renewal 5,400 5,400 – –
Contribution to training 500 500 – –
───────
───────		 ──── ────
5,900 5,900 – –
═══════
═══════		 ════ ════

20

Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

9. Expenditure on Charitable Activities by Fund Type

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Costs of charitable activities 66,805 249,605 316,410
Support costs 42,283 135,981 178,264
───────── ───────── ─────────
109,088 385,586 494,674
═════════ ═════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Costs of charitable activities 110,349 172,228 282,577
Support costs 53,611 133,298 186,909
───────── ───────── ─────────
163,960 305,526 469,486
═════════ ═════════ ═════════

10. Expenditure on Charitable Activities by Activity Type

Activities
undertaken Total funds Total fund
directly Support costs 2022 2021
£ £ £ £
Costs of charitable activities 316,410
173,689		 490,099 455,786
Governance costs –
4,575		 4,575 13,700
─────────
─────────		 ───────── ─────────
316,410
178,264		 494,674 469,486
═════════
═════════		 ═════════ ═════════
Independent Examination Fees
2022 2021
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 3,000
═══════		 2,760
═══════

11. Independent Examination Fees

12. Staff Costs

The average head count of employees during the year was 20 (2021: 19). The average number of employees during the year is analysed as follows:

2022 2021
No. No.
Advice and information staff 12 11
Administrative staff 6 6
Management staff 2 2
──── ────
20 19
════ ════

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

21

Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

12. Staff Costs (continued)

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £83,921 (2021:£82,259).

13. Trustee Remuneration and Expenses

No trustees received any remuneration or expenses during the current and previous year.

14. Transfers Between Funds

During the year £10,585 was transferred from unrestricted funds. This comprised:

2022
£
Funding to cover deficits on Macmillan, MaPS and Help to Claim project 11,677
Contribution to core costs by Connect and EAP (1,092)
────────
10,585
════════

15. Tangible Fixed Assets

Office Computer
Equipment Equipment Total
£ £ £
Cost
At 1 April 2021 and 31 March 2022 49,520 59,305 108,825
════════ ════════ ═════════
Depreciation
At 1 April 2021 and 31 March 2022 49,520 59,305 108,825
════════ ════════ ═════════
Carrying amount
At 31 March 2022 – – –
════════ ════════ ═════════
At 31 March 2021 – – –
════════ ════════ ═════════
16. Debtors
2022 2021
£ £
Accrued grant income 37,498 34,677
Other debtors – 345
──────── ────────
37,498 35,022
════════ ════════
17. Investments
2022 2021
£ £
Other investments 57,573 57,561
════════ ════════

22

Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

18. Creditors: amounts falling due within one year

2022 2021
£ £
Accruals and deferred income 62,799 10,782
Social security and other taxes 9,727 –
Pension creditor 2,475 10,187
Client funds 6,806 17,069
──────── ────────
81,807 38,038
════════ ════════
Creditors: amounts falling due after more than one year
2022 2021
£ £
Accruals and deferred income 15,517 –
════════ ════
Deferred Income
2022 2021
£ £
Amount deferred in year 70,752
════════		 –
════

19. Creditors: amounts falling due after more than one year

20. Deferred Income

21. Pensions and Other Post Retirement Benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £25,508 (2021: £23,533).

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £23,533 (2020 - £21,965). Contributions totalling £10,187 (2020 - £1,942) were payable to the fund at the balance sheet date and are included in creditors.

23

Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

22. Analysis of Charitable Funds

Unrestricted funds

Unrestricted funds
At At 31 March
1 April 2021 Income Expenditure Transfers 2022
£ £ £ £ £
General funds 504,720 212,544 (109,088) (10,585)
597,591
───────── ───────── ───────── ──────── ─────────
504,720 212,544 (109,088) (10,585)
597,591
═════════ ═════════ ═════════ ════════ ═════════
At At 31 March
1 April 2020 Income Expenditure Transfers 2021
£ £ £ £ £
General funds 290,241 253,746 (163,960) 124,693 504,720
Property fund 124,693 – – (124,693)
–
───────── ───────── ───────── ───────── ─────────
414,934 253,746 (163,960) – 504,720
═════════ ═════════ ═════════ ═════════ ═════════
Restricted funds
At At 31 March
1 April 2021 Income Expenditure Transfers 2022
£ £ £ £ £
CAB/Macmillan Service – 69,247 (74,587) 5,340 –
MaPS DAP – 149,703 (155,841) 6,138 –
Connect – 20,520 (20,429) (91)
–
Energy Advice project 3,286 25,661 (27,946) (1,001)
–
Help to Claim – 47,176 (47,375) 199 –
Covid Funding – 59,408 (59,408) – –
─────── ───────── ───────── ──────── ────
3,286 371,715 (385,586) 10,585 –
═══════ ═════════ ═════════ ════════ ════
At At 31 March
1 April 2020 Income Expenditure Transfers 2021
£ £ £ £ £
CAB/Macmillan Service – 68,136 (68,136) – –
MaPS DAP – 122,734 (122,734) – –
Connect – 19,487 (19,487) – –
Energy Advice project – 21,560 (18,274) – 3,286
Help to Claim – 47,093 (47,093) – –
Covid Funding – 29,802 (29,802) – –
──── ───────── ───────── ──── ───────
– 308,812 (305,526) – 3,286
════ ═════════ ═════════ ════ ═══════

24

Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

22. Analysis of Charitable Funds (continued)

CAB/Macmillian Advice

Advising people affected by cancer {based at the Cumberland Infirmary).

MASDAP

This is a project funded by the Money Advice Service to provide debt advice via a range of channels. The funds are used to employ caseworkers although work done by volunteers (supervised by the paid caseworkers) can count towards the targets.

CONNECT (formerly Carlisle Eden Mind: Help Through Crisis) This is a fund provided by the Big Lottery Fund through the Help Through Crisis Fund and is run in partnership with Carlisle and Eden Mind Limited, Cumbria Law Centre. The 'Connect Project' will give advice to people suffering mental health problems or those experiencing a mental health crisis.

Energy Advice Project

This project is part-funder by Big Energy Savings Week, Big Energy Savings Network and the Energy Advice Project to provide advice and support to people on energy matters. This can involve challenging energy debts, checking and switching tariffs and registering for Priority Services.

Citizens Advice Help to Claim (Universal Credit)

This is an advice service provided to people about Universal Credit matters up to the date they receive their first payment.

COVID Funding

This covers funding received to pay for the costs of covid-related activities, e.g. to pay for additional telephony or IT costs as a result of remote working; to employ an employment specialist to deal with increased demand in this area; to pay for additional training and IT support for staff and volunteers working remotely.

23. Analysis of Net Assets Between Funds

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Current assets 694,915 – 694,915
Creditors less than 1 year (81,807) – (81,807)
Creditors greater than 1 year (15,517) – (15,517)
───────── ──── ─────────
Net assets 597,591 – 597,591
═════════ ════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Current assets 542,758 3,286 546,044
Creditors less than 1 year (38,038) – (38,038)
Creditors greater than 1 year – – –
───────── ─────── ─────────
Net assets 504,720 3,286 508,006
═════════ ═══════ ═════════

25

Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

24. Analysis of Changes in Net Debt

At
At 1 Apr 2021 Cash flows 31 Mar 2022
£ £ £
Cash at bank and in hand 453,461 146,383 599,844
Current asset investments 57,561 12 57,573
───────── ─────────
─────────
511,022 146,395 657,417
═════════ ═════════
═════════

25. Operating Lease Commitments

The total future minimum lease payments under non-cancellable operating leases are The total future minimum lease payments under non-cancellable operating leases are as follows:
2022 2021
£ £
Not later than 1 year 18,177 25,605
Later than 1 year and not later than 5 years – 14,844
──────── ────────
18,177 40,449
════════ ════════

26

Carlisle and Eden Districts Citizen Advice Bureau

Management Information

Year Ended 31 March 2022

The Following Pages Do Not Form Part of the Financial Statements.

27

Carlisle and Eden Districts Citizen Advice Bureau

Detailed Statement of Financial Activities

Year Ended 31 March 2022

2022 2021
£ £
Income and endowments
Donations and legacies
Donations 1,160 1,357
Rent - gift in kind 9,000 9,000
──────── ────────
10,160 10,357
──────── ────────
Charitable activities
General Advice 104,362 151,106
MaPS DAP 149,703 122,734
Help to Claim 47,176 47,093
Connect 20,520 19,487
Energy Advice Project 25,661 21,560
Macmillan 69,247 68,136
CCC Debt advice 88,760 88,760
Covid 19 59,408 29,802
───────── ─────────
564,837 548,678
───────── ─────────
Investment income
Bank interest receivable 3,362 3,523
─────── ───────
Other income
Compensation from lease renewal 5,400 –
Contribution to training 500 –
─────── ────
5,900 –
─────── ────
───────── ─────────
Total income 584,259 562,558
═════════ ═════════

28

Detailed Statement of Financial Activities (continued)

Carlisle and Eden Districts Citizen Advice Bureau

Year Ended 31 March 2022

2022 2021
£ £

Carlisle and Eden Districts Citizen Advice Bureau

Notes to the Detailed Statement of Financial Activities

Year Ended 31 March 2022

2022 2021
£ £
Expenditure on charitable activities
Activities undertaken directly
Wages and salaries 256,894 218,287
Employer's NIC 23,048 23,437
Pension costs 25,508 23,533
Telephone 660 980
Postage, stationery and other office costs 5,137 354
Computer costs 1,580 10,572
Staff expenses and training 3,430 5,176
Sundry expenses 153 238
───────── ─────────
316,410 282,577
───────── ─────────
Support costs
Wages and salaries # 99,016 94,580
Rent 34,800 39,315
Rates 2,092 2,092
Light & heat 1,884 2,396
Repairs & maintenance 977 221
Insurance 3,220 2,858
Service charges 13,318 16,674
Legal and professional fees 808 677
Telephone 4,619 3,310
Postage, stationery and other office costs 4,504 2,611
Computer costs 2,167 1,539
Staff expenses and training 842 1,097
Reference materials 5,197 5,672
Other costs 245 167
───────── ─────────
173,689 173,209
───────── ─────────
Governance costs
Accountancy fees 3,000 2,760
Legal and other professional fees 1,575 10,940
─────── ────────
4,575 13,700
─────── ────────
───────── ─────────
Expenditure on charitable activities 494,674 469,486
═════════ ═════════
───────── ─────────
Net income 89,585 93,072
═════════ ═════════

- Wages and salaries shown under Support Costs include business support, training officer and management costs).

29