2022-03-31-accounts - Citizens Advice Braintree & South Essex Limited

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		Page
Report ofthe Trustees
Independent Auditors'	Report
Statement of Financial	Activities	12
Balance Sheet		13
Statement of Cash Flows		15
Notes to the Financial	Statements	16

							Year
							ended
				Year ended 31	March 2022		31March
							2021
			Notes	Unrestricted	Restricted	Total	Total
				funds	funds	funds	Funds
							As
							Restated
							E
Income from:
Donations and legacies				1,203		1,203	4,061
Investments				577		577	1,234
Charitable activities				168,569	1,024,596	1,193,165	994,089
Total income				170,349	1,024,596	1,194,945	999,384
Expenditure on:
Charitable activities			6,7	117,769	996,049	1,113,818	935,550
Total expenditure				117,769	996,049	1,113,818	935,550
Gains / losses on	investment
assets				(1,703)		(1,703)
Net income / (expenditure)
before transfers				50,877	28,547	79,424	63,834
Transfers between	funds			1,563	(1,563)
Net income / (expenditure)		for
the year				52,440	26,984	79,42'I	63,834
Reconciliation of	funds
Total funds brought	forward			452,547	26,252	478,799	414,965
Total funds carried forward				504,987	53,236	558,223	478,799

					2022	2021
		Notes	Unrestricted	Restricted	Total	Total
			funds	funds	Funds	Funds
						As
						Restated
						E
Fixed assets
Tangible assets		13	40,558		40,558	39,655
Investments		14	173,297		173,297
			213,855		213,855	39,655
Current assets
Debtors		15	69,911		69,911	31,677
Cash at bank and	in hand		272,292	53,236	325,528	484,553
			342,203	53,236	395,439	516,230
Liabilities
Creditors falling due within one year		16	51,071		51,071	77,086
Net current assets			291,132	53,236	344,368	'i39,144
Total assets less current liabilities			504,897	53,236	558,223	478,799
Net assets			504,897	53,236	558,223	478,799
Funds ofthe charity:		17
Unrestricted funds:
General funds					504,987	452,547
Restricted funds					53,236	26,252
Total charity funds					558,223	478,799

			Notes	2022	2021
					As
					Restated
				E	E
Cash flows from operating	activities
Net income for the year				79,424	63,834
Adjustment to cash flows	from non-cash	items
Depreciation				21,207	16,285
Investment Income				(577)	(1,234)
Loss on investment assets				1,703
				101,757	78,885
Working capital adjustments (Increase) in debtors			15	(38,234)	(11,177)
(Decrease) in creditors			16	(26,014)	(12,770)
Net cash flows from operating	activities			37,509	54,938
Cash flows from investing	activities
Interest receivable and similar	income		4	577	1,234
Purchase oftangible fixed assets Purchase of investments			13 14	(22,111) (175,000)	(31,051)
Net cash flows from investing	activities			(196,534)	(29,817)
Cash flows from financing	activities
Repayment of borrowing
Net cash flows from financing	activities
Net (decrease) / increase	in cash and cash equivalents			(159,025)	25,121
Cash and cash equivalents	at 1April			484,553	459,432
Cash and cash equivalents	at31March			325,528	484,553
Cash and cash equivalents	consists of:
Cash at bank and in hand				325,528	484,553
Cash and cash equivalents at	31 March			325,528	484,553

Leasehold	improvements	20% on cost
Fixtures and fittings		25% on cost
Computer	equipment	25% on cost

	Unrestricted	Restricted	Total	Total
	funds	funds	Funds	Funds
			2022	2021
		E	E	E
Basildon Borough Council —Core Services		205,000	205,000	205,000
Basildon Borough Council —DEFRA- Covid-19 Emergency Assistance				10,150
Brentwood Borough Council —Core Services	59,000		59,000	59,000
Brentwood Borough Council - Covid Castle Point	1,000	22,204	II000 22,204	15,500
CitA —Energy Advice Programme				1,440
Citizens Advice Chelmsford —Suicide
fund				9,555
Citizens Advice Essex — Contain
Management Outbreak Fund		186,862	186,862
Citizens Advice Essex —Emergency Fuel Scheme				4,029
Citizens Advice Essex —Fuel Admin				4,348
Citizens Advice Essex - Management
Support				3,000
Citizens Advice Essex —Volunteer
Recruitment				3,637
Citizens Advice Essex — Warm Homes		71,436	71,436	49,577
Citizens Advice Essex —Warm Start		21,990	21,990	5,833
Essex Community Fund —IT				14,256
Essex Community Fund -Volunteer Recruitment —Tina Cantrello Fund				4,940
Essex County Council — Core Services	30,268		30,268	36,653
Essex County Council —Covid-19 Recovery Fund		19,415	19I415	59,540
Essex County Council —Household Support Fund Essex University - Intern Ford Motor Company Help to Claim HTC —Dip Checks Mayflower Rotary Club Money and Pensions Service	801 1,500	66,665 167,770 173,873	66,665 167,770 801 1,500 173,873	3,800 1,000 159,879 801 9,000 186,091
National Citizens Advice — BEIS
Softphones National Citizens Advice —BEIS-		420	420	1,300
Remote Working		24,000	24,000	11,600
National Citizens Advice —Windrush
Compensation Scheme		390	390
Rochford and Rayleigh — Core Services	75,000		75,000	70,000
Rayleigh Town Council	1,000		1,000

Sanctuary	Housing Association		250	250
Talisman	Charitable Trust		800	800	680
Thurrock	VSDF - Core Services		53,060	53,060	53,020
Universal	Credit Best Practice Lead		10,460	10,460	10,460
		168,569	1,024,596	1,193,165	994,089

		Total	Total
		Funds	Funds
		2022f	2021
Contract	income	134,000	129,000
Grants		1,059,165	865,089
		1,193,165	994,089

		Unrestricted	Restricted	Total	Total
		funds	funds	Funds	Funds
				2022	2021
					As
					Restated
					E
Basildon Borough Council	—Core
Services			184,538	184,538	178,748
Basildon Borough Council —DEFRA-
Covid-19 Emergency Assistance					10,150
Brentwood Borough Council	—Core
Services		36,274		36,274	59,000
Brentwood Borough Council	—Covid	1,000		1,000
Castle Point			22,204	22,20'I	15,500
CitA —Energy Advice Programme					1,440
Citizens Advice Chelmsford —Suicide
fund					9,555
Citizens Advice Essex —	Contain
Management Outbreak Fund			180,840	180,840
Citizens Advice Essex —Emergency
Fuel Scheme					4,029
Citizens Advice Essex- Fuel	Admin				'l,348
Citizens Advice Essex - Management
Support					3,000
Citizens Advice Essex —Volunteer
Recruitment					3,637
Citizens Advice Essex — Warm
Homes			71,970	71,970	49,577
Citizens Advice Essex —Warm Start			21,990	21,990	5,833
Essex Community Fund —IT					14,256
Essex Community Fund -Volunteer
Recruitment —Tina Cantrello	Fund				4,940
Essex County Council — Core
Services		8,774		8,774	36,653
Essex County Council —Covid-19
Recovery Fund			19,415	19,415	59,540
Essex County Council —Household
Support Fund			66,665	66,665
Essex University - Intern					3,800
Ford Motor Company					1,000
Help to Claim HTC —Dip Checks		801	167,770	167,770 801	159,879 801
Mayflower Rotary Club Money and Pensions Service		1,500	173,873	1,500 173,873	9,000 186,091
National Citizens Advice	— BEIS
Softphones National Citizens Advice —BEIS-			420	420	1,300
Remote Working			21,903	21,903	11,600
National Citizens Advice —Windrush
Compensation Scheme			390	390
Rochford and Rayleigh	— Core

Services		68,420		68,420	70,000
Rayleigh	Town Council	1,000		1,000
Sanctuary	Housing Association		250	250
South Essex General Funds					(32,287)
Talisman	Charitable Trust		800	800	680
Thurrock	VSDF - Core Services		52,560	52,560	53,020
Universal	Credit Best Practice Lead		10,460	10,460	10,460
		117,769	996,049	1,113,818	935,550

						Unrestricted	Restncted	Total	Total
						funds	funds	funds	funds
								2022	2021
									As
									Restated
						E	E		E.
	General	Advisory		Services		117,769	996,049	1,113,818	935,550
						117,769	996,049	1,113,818	935,550
8.	GOVERNANCE		COSTS
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
								2022	2021
						E		E	E
	Audit and accountancy				fees	6,900		6,900	2,880
						6,900		6,900	2,880
9.	INCOME	FOR THE YEAR
	Net resources are			stated	after charging:
								2022	2021
									As
									Restated
								I	E
	Depreciation							21,207	16,285
	Other operating			leases				17,824	34,475

			2022	2021
			E	E
Wages and	salaries		750,000	657,023
Employers	National	Insurance	54,858	47,558
Pension costs			18,857	12,592
			823,715	717,173

The average	monthly number	of employees	2022	2021
Provision of	advice and support		32	29
Management	and administration	ofcharity	6	6
			38	35

	Leasehold	Fixtures	Computer
	Improvements	and Fittings	Equipment	Totals
	E	E		E
COST
At 1 April 2021	30,000	109,799	60,463	200,262
Additions		1,291	20,820	22,111
Disposals		(90,995)		(90,995)
At 31 March 2022	30,000	20,095	81,282	131,377
DEPRECIATION
At 1 April 2021 —as restated	25,500	105,686	29,421	160,607
Charge for the year	4,500	1,479	15,228	21,207
On disposals		(90,995)		(90,995)
At 31 March 2022	30,000	16,170	44,649	90,819
NET BOOK VALUE
At 31 March 2022		3,925	36,633	40,558
At 31 March 2021 —as restated	4,500	4,113	31,042	39,655

				2022	2021
Listed investments
Market value	at 1 April	2021
Additions at cost				175,000
Loss on revaluation				(1,703)
Market value	at 31 March 2022			173,297
				2022	2021
				E	E
Investments	at fair value
Comprised:
Equities Fixed interest	securities			87,197 60,131
Cash held within the investment			portfolio	25,969
Total				173,297
15.DEBTORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
				2022	2021
					As restated
				E	E
Prepayments	and accrued income			69,911	31,677
				69,911	31,677

		2022	2021
			As restated
Taxation and social security Other creditors		18I379 3,624	2,534
Accruals and deferred	income	29,068	74,552
		51,071	77,086

					At	Net movement	At
					1April 2021	in funds	31March 2022
					As
					RestatedI	E
UNRESTRICTED FUNDS General fund					452,547	52,440	504,987
Designated fund
					452,547	52,440	504,987
RESTRICTED FUNDS
Basildon Borough Council —Core		Services			26,252	20,462	46,714
Castle Point Council —Universal		Credit
Citizens Advice Essex Management Outbreak Fund	—			Contain		6,022	6,022
Citizens Advice Essex	-	Volunteer
Recruitment
Citizens Advice Essex- Warm	Homes
Citizens Advice Essex - Warm	Start
Essex County Council —Covid-19			Recovery
Fund
Essex County Council —Household				Support
Fund
Help to Claim
Money and Pensions Service
National Citizens Advice - BEIS -			Covid-19
Softphones
National Citizens Advice - BEIS			— Remote
Working
National Citizens Advice	—		Windrush
Compensation Scheme
Sanctuary Housing Association
Talisman Charitable Trust Thurrock VSDF —Core Services						500	500
Universal Credit Best Practice	Lead
					26,252	26,984	53,236
TOTAL FUNDS					478,799	79,424	558,223

	Incoming resources	Resources expended	Losses on investment	Transfers	Movement in funds	Movement in funds
			assets
			E		E	E
UNRESTRICTED FUNDS General fund	170,349	117,769	1,703	1,563		52,440
Designated fund
	170,349	117,769	1,703	1,563		52,440
RESTRICTED FUNDS
Basildon Borough Council —Core Services	205,000	184,538				20,462
Castle Point Council — Universal Credit	22,204	22,204
Citizens Advice Essex — Contain Management Outbreak Fund	186,862	180,840				6,022
Citizens Advice Essex - Volunteer
Recruitment
Citizens Advice Essex - Warm Homes Citizens Advice Essex - Warm Start	71,436 21,990	71,970 21,990		534
Essex County Council —Covid-19 Recovery Fund	19,415	19,415
Essex County Council —Household Suppolt Fund Help to Claim Money and Pensions Service National Citizens Advice - BEIS- Covid-19 Softphones National Citizens Advice - BEIS- Remote Working	66,665 167,770 173,873 420 24,000	66,665 167,770 173,873 420 21,903		(2,097)
National Citizens Advice —Windrush Compensation Scheme Sanctuary Housing Association Talisman Charitable Trust Thurrock VSDF —Core Services Universal Credit Best Practice Lead	390 250 800 53,060 10,460	390 250 800 52,560 10,460				500
	1,024,596	996,049		(1,563)		26,984
TOTAL FUNDS	1,194,945	II113/818	1,703			79,424

					At	Net movement	At
					1April	in funds	31March
					2020		2021
					As		As
					RestatedI		Restated E
UNRESTRICTED	FUNDS
General fund					344,965	107,582	452,547
Designated fund					70,000	(70,000)
					414,965	37,582	452,547
RESTRICTED FUNDS
Basildon Borough Council Services			—Core			26,252	26,252
Basildon Borough	Council		—DEFRA
—Covid-19 Emergency		Assistance
Castle Point Council		—	Universal
Credit
Citizens Advice	Essex	-	Volunteer
Recruitment
Citizens Advice	Essex		-	Warm
Homes
Citizens Advice Essex —Warm				Start
Essex Community	Fund	—IT
Essex Community	Fund	-	Volunteer
Recruitment - Tina Cantrello				Fund
Essex County Council		—Covid-19
Recovery Fund
Help to Claim
Money and Pensions Service National Citizens Advice -				BEIS-
Covid-19 Softphones
National Citizens	Advice		-	BEIS-
Remote Working
Talisman Charitable Trust
Thurrock VSDF —Core		Services
Universal Credit	Best Practice			Lead
						26,252	26,252
TOTAL FUNDS					414,965	63,834	478,799

	Incoming resources	Resources expended	Transfers	Movement in funds
		As		As
		Restated		Restated
		6	E
UNRESTRICTED FUNDS General fund Designated fund	207,921	170,339	70,000 (70,000)	107,582 (70,000)
	207,921	170,339		37,582
RESTRICTED FUNDS
Basildon Borough Council — Core Services	205,000	178,748		26,252
Basildon Borough Council —DEFRA- Covid-19 Emergency Assistance Castle Point Council —Universal Credit	10,150 15,500	10,150 15,500
Citizens Advice Essex - Volunteer Recruitment Citizens Advice Essex - Warm Homes Citizens Advice Essex - Warm Start Essex Community Fund —IT	3,637 49,577 5,833 14,256	3,637 49,577 5,833 14,256
Essex Community Fund - Volunteer Recruitment - Tina Cantrello Fund	4,940	'i,940
Essex County Council — Covid-19 Recovery Fund Help to Claim Money and Pensions Service	59,540 159,879 186,091	59,540 159,879 186,091
National Citizens Advice -BEIS- Covid- 19Softphones	1,300	1,300
National Citizens Advice - BEIS Remote Working Talisman Charitable Trust Thurrock VSDF —Core Services Universal Credit Best Practice Lead	11,600 680 53,020 10,460	11,600 680 53,020 10,460
	791,463	765,211		26,252
TOTAL FUNDS	999,384	935,550		63,834

Rayleigh,	Rochford and District AVS —Winter Warmth
Family Support		2,000
		2,000

		1April 2020	31March 2021
		E
Funds as previously	reported	400,579	417,392
Adjustments to prior years Depreciation adjustment		14,386	35,155
Funds as adjusted		414,965	452,547

		2021
		E.
Net income as previously	reported	16,813
Adjustments to prior Depreciation adjustment	year	20,769
Net income as adjusted		37,582

			Year ended 31	March 2021
			Unrestricted	Restricted	Total
			funds	funds	Funds
			As		As
			Restated		Restated
				I
Income from:
Donations and legacies			4,061		4,061
Investments			1,234		1,234
Charitable activities			202,626	791,463	994,089
Total income			207,921	791,463	999,384
Expenditure on:
Charitable activities			170,339	765,211	935,550
Total expenditure			170,339	765,211	935,550
Net income / (expenditure)
before transfers			37,582	26,252	63,834
Transfers between	funds
Net income / (expenditure)		for
the year			37,582	26,252	63,834
Reconciliation of	funds
Total funds brought	forward		414,965		414,965
Total funds carried forward			452,547	26,252	478,799

				2022	2021
					As
					Restated
INCOMING RESOURCES
Voluntary income
Donations				1,203	4,061
Investment income
Deposit account interest				577	1,234
Incoming resources		from charitable	activities
Grants				1,193,165	994,089
Total incoming	resources			1,194,945	999,384
RESOURCES EXPENDED
Charitable activities
Wages				804,858	704,581
Partner costs				68,795	9,312
Rent				35,633	44,587
Rates, water and	insurance			14,224	13,665
Light and heat				612	2,129
Telephone				33/232	40,189
Postage and stationery				4,788	3,473
Advertising				5,971	22'l
Sundries				852	1,019
Computer costs				56,556	31,745
Staff recruitment	costs			1,075
Staff training				786	5,128
Staff and volunteer travel and subsistence				1,566	911
Staff and volunteer expenses				12,801	12,084
Publications and	subscriptions			4,874	'1,728
CA central charge				7,849	7,8'l9
Legal and professional		fees		4,660	7,277
Bookkeeping and	payroll			1,257	1,300
Cleaning, repairs	and maintenance			5,726	13,380
Bank charges				161	133
Pension costs				18,857	12,592
AGM expenses				578	79
Depreciation				21,207	16,285
				1,106,918	932,670

				2022	2021
					As
					Restated
					E
Support Costs/Governance		Costs
Audit and accountancy	fees			6,900	2,880
				6,900	2,880
Total resources expended				1,113,818	935,550
Gains / (losses) on	investment		assets	(1,703)
Net income/(expenditure)				79,424	63,834