| page | ||||
|---|---|---|---|---|
| Reference and Administrative Details |
||||
| Trustees' Annual Report (Incorporating |
the | Directors' Report) | ||
| Independent Auditor's Report to the Members |
10 | |||
| Statement of Financial Activities (Including |
Income and Expenditure | Account) | 15 | |
| Statement of Financial Position | 16 | |||
| Statement ofCash Flows | 17 | |||
| Notes to the Financial Statements | 18 |
| Unrestricted | Restricted | Total | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Total 2023 | 2022 | |||
| Note | E | E | Z | |||
| Income and endowments | from: | |||||
| Donations &legacies |
3 | 2,622 | 1,200 | 3,822 | 359,565 | |
| Charitable activities |
4 | 120,000 | 820,184 | 940,184 | 1,106,827 | |
| Trading Activities |
5 | 12,865 | 12,865 | 7,465 | ||
| Investment income |
6 | 593 | 593 | 38 | ||
| Other inccrae | 7 | 21,270 | 8,082 | 29,352 | 27,115 | |
| TOTALINCOME | 157,350 | 829,466 | 986,816 | 1,501,010 | ||
| EXPENDITURE ON | ||||||
| Charitable activities |
||||||
| Advice and Information | 6 | 144,389 | 844,904 | 989,293 | 1,068,319 | |
| TOTAL EXPENDITURE | 144,389 | 844,904 | 989,293 | 1,068,319 | ||
| NET INCOME/ (EXPENDITURE) | 12,961 | (15,438) | (2,477) | 432,691 | ||
| Transfers Between Funds |
2,473 | (2,473) | ||||
| Actuarial gain/(loss) on defined pension scheme |
benefit | 106 | 106 | 10,949 | ||
| NET MOVEMENT IN FUNDS |
15,540 | (17,911) | (2,371) | 443,640 | ||
| Reconciliation ofFunds | ||||||
| Funds brought forward at 1 April | 2022 | 651,280 | 117,857 | 769,137 | 325,497 | |
| Funds carried forward 31 March 2023 | 666,820 | 99,946 | 766,766 | 769,137 |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| note | 8 | ||||
| FIXEDASSETS | |||||
| Tangible Assets | 13 | 111,537 | 112,122 | ||
| CURRENT ASSETS | |||||
| Debtors | 14 | 213,392 | 87,015 | ||
| Cash at bank and in hand | 492 188 | 629,585 | |||
| 705,580 | 716,600 | ||||
| CREDITORS: Amounts | falling due within one year | 15 | (46,382) | (53,360) | |
| NET CURRENT ASSETS | 659,198 | 663,240 | |||
| TOTAL ASSETS LESSCURRENT LIABILITIES | 770,735 | 775,362 | |||
| Defined benefit pension scheme asset | / (liability) | 16 | (3,969) | (6,225) | |
| TOTAL NET ASSETS | 766,766 | 769,137 | |||
| FUNDS | |||||
| Restricted income funds | 99,946 | 117,857 | |||
| Designated funds |
|||||
| Unrestricted funds |
666,820 | 651,280 | |||
| TOTAL FUNDS | 766,766 | 769,137 |
| 2023 | 2022 | ||
|---|---|---|---|
| note | |||
| Cash flows from operating activities |
|||
| Net income/(Expenditure) for the period |
(2,477) | 432,691 | |
| Adjusted for: | |||
| Depreciation charge |
13 | 585 | 839 |
| Investment income |
6 | (593) | (38) |
| Pension scheme finance cost | 16 | 118 | 132 |
| Pension scheme deficit contributions | 16 | (2,268) | (5,774) |
| Pensiorl schelTie deficit transferred from Redcar CAB |
16 | 1'8846 | |
| Decrease/(increase) in debtors (Decrease)/increase in creditors |
14 15 |
(126,377) ~6,978 |
14,492 ~74,472 |
| Net cash flows from operating activities |
(137,990) | 450,686 | |
| Cash flows from investing activities |
|||
| Interest receivable and similar income |
593 | 38 | |
| Tangible fixed assets additions |
~7712,961 | ||
| Net cash flows from investing activities |
593 | 112,923 | |
| Net increase/(decrease) in cash and cash equivalents |
(137,397) | 337,763 | |
| Cash and cash equivalents at 1 April 2022 |
629 585 | 291,822 | |
| Cash and cash equivalents at 31 March 2023 |
19 | 492,188 | 629,585 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total 2022 | ||
| E | E | |||
| Income and endowments | from: | |||
| Donations &legacies |
324,374 | 35,191 | 359,565 | |
| Charitable activities |
70,000 | 1,036,827 | 1,106,827 | |
| Trading Activities | 7,465 | 7,465 | ||
| Investments | 38 | 38 | ||
| Other Income | 26,900 | 215 | 27,115 | |
| TOTAL INCOMING RESOURCES | 428,777 | 1,072,233 | 1,501,010 | |
| RESOURCESEXPENDED | ||||
| Charitable activities |
||||
| Advice and Information | 56,472 | 1,011,847 | 1,068,319 | |
| TOTAL RESOURCESEXPENDED | 56,472 | 1,011,847 | 1,068,319 | |
| NET INCOMEI (EXPENDITURE) | 372,305 | 60,386 | 432,691 | |
| 1ransfers between funds |
18,915 | (18,915) | ||
| Actuarial gain/(loss) on defined |
benefit pension scheme | 10,949 | 10,949 | |
| NET MOVEMENT IN FUNDS |
402,169 | 41,471 | 443,640 | |
| Reconciliation of Funds |
||||
| Funds brought forward at 1 April | 2021 | 249,111 | 76,386 | 325,497 |
| Funds carried forward 31 March 2022 | 651,280 | 117,857 | 769,137 |
| 3.Income from Donations | and Legac | ies | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| Funds | Funds | 2023 | Total 2022 | |||
| 6 | 6 | K | 6 | |||
| Donations | 2,622 | 1,200 | 3,822 | 1,006 | ||
| Covid Grants | 16,496 | |||||
| Funds Transferred from Redcar CAB |
342,063 | |||||
| Total | 2,822 | 1,200 | 3822 | 3511565 | ||
| 4.Income from Charitable | Activity | |||||
| Advice & Information Services: |
||||||
| Unrestricted | Restricted | Total | ||||
| Funds | Funds | 2023 | Total 2022 | |||
| Funder | 8 | 6 | 8 | E | ||
| CCG Health - GP Surgeries | 25,000 | 25,000 | 25,000 | |||
| Citizens Advice - Cost of Living | 15,000 | 15,000 | ||||
| Citizens Advice - Money Advice Service | Debt | C | 207,496 | 207,496 | 259,781 | |
| Citizens Advice - Universal | Credit | 163,909 | ||||
| County Durham Community |
Foundation | 9,948 | ||||
| Darlington BC - Benefits Advice & Support Ser |
30,000 | 30,000 | 30,000 | |||
| Darlington BC - Community |
Care | 176,085 | 176,085 | 140,013 | ||
| Darlington BC - Emergency |
Assistance | Grant | 20,196 | |||
| Darlington BC - Financial Crisis |
104,510 | 104,510 | 74,438 | |||
| Darlington BC - Trailblazer |
15,846 | 15,846 | 16,608 | |||
| Macmillan Cancer Support |
15,021 | 15,021 | 17,631 | |||
| North East Law Centre | 16,518 | 16,518 | 25,074 | |||
| North Star | 10,000 | 10,000 | ||||
| Redcar BC | 110,000 | 110,000 | 70,000 | |||
| Redcar BC - Mortgage Rescue | 38,851 | 38,851 | 31,638 | |||
| Step Forward Tees Valley | 30,617 | 30,617 | 36,520 | |||
| Stockton Citizens Advice - | Energy Redress | 11,517 | 11,517 | 35,334 | ||
| Stockton Citizens Advice - Warm Homes Fund | 43,737 | |||||
| Trussell Trust | 20,384 | 20,384 | ||||
| West Park Hospital | 31,470 | 31,470 | 53,272 | |||
| Woodsmith Foundation |
10,000 | 10,000 | ||||
| Youth Employment Initiative |
71,869 | 71,869 | 53,728 | |||
| Total | 120DQQ | 82D184 | 840184 | 1106827 |
| 5.Trading A | ctivities | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||||||
| Funds | Fundsf | Total 2023 f |
Total 2022 | ||||||
| Room Hire | 6,160 | 6,160 | 4,374 | ||||||
| Legal Aid | |||||||||
| Management | consultancy | 6,705 | 6,705 | 3,091 | |||||
| Total | 12,865 | 12,888 | 7,465 | ||||||
| 6.Investment | Income | ||||||||
| Unrestricted | Restricted | ||||||||
| Funds | Funds | Total 2023 | Total 2022 | ||||||
| f. | f | f | |||||||
| Interest receivable on | bank | deposits | 593 | 593 | 38 | ||||
| Total | 593 | 593 | 38 | ||||||
| 7.Other Income | |||||||||
| Unrestricted | Restricted | ||||||||
| Fundsf | Fundsf | Total 2023f | Total 2022 | ||||||
| DWP - Kickstart | 19,601 | 19,601 | 26,700 | ||||||
| Other Income | 1,669 | 8,082 | 9,751 | 415 | |||||
| Total | 21,270 | 8,082 | 29,352 | 27,115 | |||||
| 8.Resources | Expended | ||||||||
| Unrestricted | Restricted | ||||||||
| Advice &information | services: | Funds f |
Fundsf | Total 2023 f |
Total 2022f | ||||
| Direct | costs | 114,326 | 575,893 | 690,218 | 764,318 | ||||
| Allocated | Support | Costs | (see below) | 27,989 | 254,469 | 282,459 | 284,348 | ||
| Governance | Costs | 2,074 | 14,542 | 16,616 | 19,653 | ||||
| Total Resources Expended | 144 388 | 844,904 | 989,293 | 1,068,319 | |||||
| Staff Costsf | Other Costs | Total 2023f | Total 2022 | ||||||
| Allocated Support Costs comprise |
233,057 | 49,402 | 282,459 | 284,348 |
| Net incoming | resources for the year include: | |
|---|---|---|
| 2023 | 2022 | |
| 6 | ||
| Depreciation | 585 | 839 |
| Audit fees | 6,320 | 2,880 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| 6 | 6 | |||||
| Wages | and | salaries | 567,265 | 737,125 | ||
| Social | security costs | 37,853 | 48,931 | |||
| Pension costs | 13,580 | 17,439 | ||||
| Termination | payments | 10,000 | ||||
| 628,698 | 803,495 | |||||
| The average | number | ofemployees | during | the year was | ||
| 2023 | 2022 | |||||
| No. | No. | |||||
| Management | 5 | 4 | ||||
| Advice | Delivery | 21 | 30 | |||
| Admin | &support | 2 | 5 | |||
| Total | 28 | 39 |
| 13.Tangible Fixed Assets | ||||
|---|---|---|---|---|
| Freehold | Fixtures 8 | |||
| Property | Computers | Fittings | Total | |
| Cost | F | |||
| At 1 April 2022 | 110,000 | 621 | 117,552 | 228,173 |
| Additions | ||||
| At 31 March 2023 | 110,000 | 621 | 117,552 | 228,173 |
| Depreciation | ||||
| At 1 April 2022 |
621 | 115,430 | 116,051 | |
| charge for the year | 585 | 585 | ||
| At 31 March 2023 | 621 | 116,015 | 116,636 | |
| Net BookValue | ||||
| At 1 April 2022 | 110,000 | 2, 122 | 112,122 | |
| At 31 March 2023 | 115,5511 | — | 1,537 | 111,537 |
| 14.Debtors | 2023f | 2022f |
| Trade Debtors | 158,704 | 29,629 |
| Accrued Income | 48,842 | 52,787 |
| Prepayments | 5,846 | 4,599 |
| Total | 213,392 | 87,015 |
| 15.Creditors | 2023 | 2022 |
| f | ||
| Trade Creditors | 10,353 | 3,342 |
| Taxation 8 social security | 7,688 | |
| Accruals | 15,389 | 8,351 |
| Other Creditors | 12,952 | 41,667 |
| Total | 46,382 | 53,360 |
| 31-Mar-23 | 31-Mar-23 | 31-Mar-22 | 31-Mar-22 | 31-Mar-21 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| F | 8 | ||||||||||||
| Present value of | provision | 3,969 | 6,225 | 22,816 | |||||||||
| RECONCILIATION | OF OPENING AND CLOSING PROVISIONS | ||||||||||||
| Period | Period | ||||||||||||
| 31-Mar-23 | 31-Mar-22 | ||||||||||||
| F | |||||||||||||
| Provision at start | of | period | 6,225 | 22,816 | |||||||||
| Unwinding ofthe |
discount factor (interest | expense) | 118 | 132 | |||||||||
| Deficit contribution | paid | (2,268) | (5,774) | ||||||||||
| Renleasuienienls | - | impact uf any change | in | assumptions | (i06) | (i43) | |||||||
| Remeasurements | - | amendments | tothe contribution | (10,806) | |||||||||
| Provision at end ofperiod |
3,969 | 6,225 | |||||||||||
| INCOME AND EXPENDITURE | IMPACT | ||||||||||||
| Period | Period | ||||||||||||
| Ending | Ending | ||||||||||||
| 31-Mar-23 | 31-Mar-22 | ||||||||||||
| 6 | |||||||||||||
| Interest expense | 118 | 132 | |||||||||||
| Remeasurements | —impact ofany change | in | assumptions | (106) | (143) | ||||||||
| Remeasurements | —amendments | to the contribution | (10,806) | ||||||||||
| Contributions paid |
in respect | of | future | service* | |||||||||
| Costs recognised | in | income | and | expenditure | account | ||||||||
| *includes defined | contribution | schemes | and | future service contributions | (i.e. excluding | any deficit | reduction | ||||||
| payments) to defined |
benefit | schemes | which | are treated as defined | contribution | schemes. | |||||||
| 31-Mar-23 | 31-Mar-22 | 31-Mar-21 | |||||||||||
| % | per | % | per | %per | |||||||||
| annum | annum | annum | |||||||||||
| Rate ofdiscount | 5.52 | 2.35 | 0.66 |
| 17.Funds | |||||||
|---|---|---|---|---|---|---|---|
| Balance 1 | Incoming | Outgoing | Pension | Balance 31 | |||
| April 2022 | Resources | Resources | Gain/(Loss) | Transfers | March 2023 | ||
| 6 | 8 | 6 | 6 | ||||
| Unrestricted funds: |
|||||||
| General Funds |
651,280 | 157,350 | (144,389) | 106 | 2,473 | 666,820 | |
| Designated Funds |
|||||||
| Pension reserve | |||||||
| Total unrestricted funds |
~868277 | ||||||
| Restricted Funds: | |||||||
| CCG - Northern Cancer Alliance |
21,799 | (7,989) | 13,810 | ||||
| CCG Health - GP Surgeries | 25,000 | (25,000) | |||||
| Citizens Advice - Cost of Living | 15,000 | (759) | 14,241 | ||||
| Citizens Advice - LIBOR | 13,356 | 13,356 | |||||
| Citizens Advice - Money Advice Service Debt Advice |
207,496 | (207,496) | |||||
| Client Disbursements -700 Club |
5,000 | (5,000) | |||||
| Client Disbursements - Inner Wheel |
1,200 | (107) | 1,093 | ||||
| County Durham Community Foundation |
11,620 | (8,077) | 3,543 | ||||
| Darlington BC - Benefits Advice & Support Service |
30,000 | (30,000) | |||||
| Darlington BC - Community |
Care | 7,782 | 176,085 | (164,459) | 19,408 | ||
| Darlington BC - Emergency Assistance Grant |
20,196 | (15,415) | 4,781 | ||||
| Darlington BC - Financial Crisis |
6,408 | 104,510 | (104,116) | 6,802 | |||
| Darlington BC - Trailblazer |
15,846 | (15,846) | |||||
| Growing Old Living in Darlington (GOLD) |
12,242 | 3,082 | (3,724) | 11,600 | |||
| Macmillan Cancer Support |
131 | 15,021 | (15,152) | ||||
| North East Law Centre | 16,518 | (16,518) | |||||
| Redcar BC - Mortgage Rescue | 38,851 | (38,851) | |||||
| Step Forward Tees Valley | 30,617 | (30,617) | |||||
| Stockton Citizens Advice- Energy Redress |
11,517 | (11,002) | (515) | ||||
| Trussell Trust | 20,384 | (9,414) | 10,970 | ||||
| West Park Hospital | 24,323 | 31,470 | (55,793) | ||||
| Woodsmith Foundation |
10,000 | (7,700) | (1,958) | 342 | |||
| Youth Employment Initiative |
71,869 | (71,869) | |||||
| Total restricted funds | 117,857 | 829,466 | (844,904) | (2,473) | 99,946 | ||
| Total funds | 769137 | 91S~81 | ~A81263 | 166 | - | ~7667 |
| 17.Funds (Prior year comparative) | 17.Funds (Prior year comparative) | ||||||
|---|---|---|---|---|---|---|---|
| Balance 1 | Incoming | Outgoing | Pension | Balance 31 | |||
| April 2021 | Resources | Resources | Gain/(Loss) | Transfers | March 2022 | ||
| F | 6 | K | F | 6 | |||
| Unrestricted funds: |
|||||||
| General Funds |
249,111 | 428,777 | (56,472) | 10,949 | 18,915 | 651,280 | |
| Designated Funds |
|||||||
| Pension reserve | |||||||
| Total unrestricted funds |
249,111 | 428,777 | (56,472) | 10,949 | 18,915 | 651,280 | |
| Restricted Funds: | |||||||
| CCG - Northern Cartce5 Ailiance |
23,373 | ( 1,574) | "1 99 | ||||
| CCG Health - GP Surgeries | 25,000 | (25,000) | |||||
| Citizens Advice - LIBOR | 13,356 | 13,356 | |||||
| Citizens Advice - Money Advice Service Debt Advice |
264,821 | (242,200) | (22,621) | ||||
| Citizens Advice - Universal | Credit | 163,909 | (163,909) | ||||
| County Durham Community Foundation |
2,453 | 9,948 | (781) | 11,620 | |||
| Darlington BC - Benefits Advice 8 Support Service |
30,000 | (30,000) | |||||
| Darlington BC - Community |
Care | 19,071 | 140,013 | (151,302) | 7,782 | ||
| Darlington BC - Emergency Assistance Grant |
20,196 | 20,196 | |||||
| Darlington BC - Financial Crisis |
12,314 | 74,438 | (80,344) | 6,408 | |||
| Darlington BC - Infection Control |
16,496 | (16,496) | |||||
| Darlington BC - Trailblazer |
16,608 | (16,608) | |||||
| Growing Old Living in Darlington (GOLD) |
12,069 | 514 | (341) | 12,242 | |||
| Macmillan Cancer Support |
17,631 | (17,500) | 131 | ||||
| North East Law Centre | 25,074 | (25,074) | |||||
| Redcar BC - Mortgage Rescue | 31,638 | (31,638) | |||||
| Step Forward Tees Valley | 7,106 | 36,520 | (43,626) | ||||
| Stockton Citizens Advice - Redress |
Energy | 35,334 | (35,516) | 182 | |||
| Stockton Citizens Advice - Warm Homes Fund |
43,737 | (47,261) | 3,524 | ||||
| West Park Hospital | 53,272 | (28,949) | 24,323 | ||||
| Youth Employment Initiative |
53,728 | (53,728) | |||||
| Total restricted funds | 76,386 | 1,072,233 | (1,011,847) | (18,915) | 117,857 | ||
| Total funds | 325492 | 15010111 | ~1D68 319 | 10949 | 769137 |
| 18.Analysis of Net Ass | ets Betwe | ets Betwe | en Funds | |||
|---|---|---|---|---|---|---|
| Tangible | Current | Current | Pension | Totalfunds | ||
| fixed assets | assets | Liabilities | Liability | 2023 | ||
| Unrestricted | 111,537 | 562,623 | (3,371) | (3,969) | 666,820 | |
| Designated | ||||||
| Restricted | 142,957 | (43,011) | 99,946 | |||
| Total | 111,537 | 705,580 | (46,382) | (3,969) | 766,766 | |
| Tangible | Current | Current | Pension | Total funds | ||
| fixed | assets | assets | Liabilities | Liability | 2022 | |
| Unrestricted | 112,122 | 546,606 | (1,223) | (6,225) | 651,280 | |
| Designated | ||||||
| Restricted | 169,994 | (52,137) | 117,857 | |||
| Total | 112,122 | 716,600 | (53,360) | (6,225) | 769137, | |
| 19.Analysis ofChanges | in Net Debt | |||||
| At 1 April 2022 | cashflow | at 31 March 2023 | ||||
| Cash at bank and in hand | 629,585 | (137,397) | 492,188 | |||
| Total | 629,585 | (137,397) | 492,188 | |||
| At 1 April 2021 | cashflow | at 31 March 2022 | ||||
| Cash at bank and in hand | 291,822 | 337,763 | 629,585 | |||
| Total | 291 822 | 337763 | 629 585 |
| 20. C | ommitments |
Under Operating | Leases | ||
|---|---|---|---|---|---|
| Total | future minimum |
lease payments | under non-cancellable | operating | leases are as follows: |
| 2023 | 2022 | ||||
| Land | &buildings | 8 | 8 | ||
| Within 1 year 1-5 years |
30,000 150,000 |
30,000 150,000 |
|||
| more | than 5years | 270,000 | 300,000 | ||
| Total | 450,000 | 480,000 |