2023-03-31-accounts - Citizens Advice Braintree & South Essex Limited

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

							Year
							ended
				Year ended 31	March 2023		31March
							2022
			Notes	Unrestricted	Restricted	Total	Total
				funds	funds	funds	Funds
Income from:
Donations and legacies				3,742		3,742	1,203
Investments				1,695		1,695	577
Charitable activities				184,284	860,761	1,045,045	1,193,165
Total income				189,721	860,761	1,050,482	1,194,945
Expenditure on:
Charitable activities			6,7	198,424	943,700	1,142,124	1,113,818
Total expenditure				198,424	943,700	1,142,124	1,113,818
Gains / losses on	investment
assets				(10,650)		(10,650)	(1,703)
Net income / (expenditure)
before transfers				(19,353)	(82,939)	(102,292)	79,424
Transfers between	funds			(52,446)	52,446
Net income / (expenditure)		for
the year				(71,799)	(30,493)	(102,292)	79,424
Reconciliation of	funds
Total funds brought	forward			504,987	53,236	558,223	478,799
Total funds carried forward				433,188	22,743	455,931	558,223

							2023	2022
				Notes	Unrestricted	Restricted	Total	Total
					funds	funds	Funds	Funds
Fixed assets
Tangible assets				13	28,103		28,103	40,558
Investments				14	162,647		162,647	173,297
					190,750		190,750	213,855
Current assets
Debtors				15	77,142		77,142	69,911
Cash at bank and		in hand			233,316	22,743	256,059	325,528
					310,458	22,743	333,201	395,439
Liabilities
Creditors falling	due within		one year	16	68,020		68,020	51,071
Net current assets					501,208	22,743	523,951	344,368
Total assets less		current	liabilities		433,188	22,743	455,931	558,223
Net assets					433,188	22,743	455,931	558,223
Funds ofthe charity:				17
Unrestricted funds:
General funds							433,188	504,987
Restricted funds							22,743	53,236
Totalcharity	funds						455,931	558,223

			Notes	2023	2022
Cash flows from operating	activities
Net income for the year				(102,292)	79,424
Adjustment to cash flows	from non-cash	items
Depreciation				14,055	21,207
Investment Income				(1,695)	(577)
Loss on investment assets				10,650	1,703
				23,010	101,757
Working capital adjustments
(Increase) in debtors			15	(7,231)	(38,234)
(Decrease) in creditors			16	16,949	(26,014)
Net cash flows from operating	activities			9,718	37,509
Cash flows from investing	activities
Interest receivable and similar	income		4	1,695	577
Purchase oftangible fixed assets Purchase of investments			13 14	(1,600)	(22,111) (175,000)
Net cash flows from investing	activities			95	(196,534)
Cash flows from financing	activities
Repayment of borrowing
Net cash flows from financing	activities
Net (decrease) / increase	in cash and cash equivalents			(69,469)	(159,025)
Cash and cash equivalents	at 1April			325,528	484,553
Cash and cash equivalents	at31March			256,059	325,528
Cash and cash equivalents	consists of:
Cash at bank and in hand				256,059	325,528
Cash and cash equivalents at	31 March			256,059	325,528

order to w	rite off each asset	over its estimated u
Leasehold	improvements	20 /o on cost
Fixtures and fittings		25%on cost
Computer	equipment	25%on cost

				Unrestricted	Restricted	Total	Total
				funds	funds	Funds	Funds
						2023 E	2022I
Basildon Borough	Council		—Core	14,474	209,100	223,574	205,000
Services
Brentwood Borough Council			—Core	73,163		73,163	59,000
Services
Brentwood Borough Council			- Covid				1,000
Brentwood Community			Fund		1,667	1,667
Outreach
British Gas Energy	Trust				8,123	8,123
Castle Point				9,163	15,900	25,063	22,204
Citizens Advice	Essex	—Contain			43,138	43,138	186I862
Management Outbreak Fund
Citizens Advice	Essex	— Energy			10,100	10,100
Advice Programme
Citizens Advice Essex —Volunteer
Recruitment
Citizens Advice	Essex	— Warm			78,577	78,577	71,436
Homes
Citizens Advice Essex —Warm Start					16,651	16,651	21,990
Essex County	Council		— Core				30,268
Services
Essex County Council		—Covid-19					19,415
Recovery Fund
Essex County Council —Household				7,003	31,497	38,500	66,665
Support Fund
Essex County Council —Out			of Hours		19,668	19,668
Help to Claim					160,133	160,133	167,770
HTC —Dip Checks							801
Macmillan Welfare	Benefits				25,698	25,698
Mayflower Rotary	Club						1,500
Money and Pensions Service					176,122	176,122	173,873
Multiply					10,000	10,000
National Citizens	Advice		— BEIS				420
Softphones National Citizens	Advice	—BEIS-					24,000
Remote Working
National Citizens Advice		—Windrush					390
Compensation Scheme
Rochford and Rayleigh			— Core	79,163		79,163	75,000
Services
Rayleigh Town Council							1,000
Sanctuary Housing	Association			750		750	250
Talisman Charitable Trust							800
				183,716	806,374	990,090	1,129,645

				Unrestricted	Restricted	Total	Total
				funds	funds	Funds	Funds
						2023	2022
						E	E
Thurrock	VSDF	- Core	Services		54,287	54,287	53,060
Universal	Credit	Best	Practice Lead				10,460
Other				568	100	668
				184,284	860,761	1,045,045	1,193,165

		Total	Total
		Funds	Funds
		2023 E	2022I
Contract	income	129,000	134,000
Grants		916,045	1,059,165
		1,045,045	1,193,165

							Unrestricted	Restricted	Total	Total
							funds	funds	Funds	Funds
									2023	2022
									E	E
Basildon Borough	Council			—Core			706	233,071	240,407	184,538
Services
Brentwood Borough Council					—Core		126,826		126,826	36(274
Services
Brentwood Borough Council				—Covid						1,000
Brentwood Community				Fund				2233	2.233
Outreach
British Gas Energy	Trust							8,123	8,123
Castle Point							1,583	25,938	27,521	22,204
Citizens Advice	Essex		— Contain					38,921	38,921	180,840
Management Outbreak		Fund
Citizens Advice	Essex		—		Energy			10,207	10,207
Advice Programme
Citizens Advice Essex		— Volunteer
Recruitment
Citizens Advice	Essex		— Warm					82,336	82,336	71,970
Homes
Citizens Advice Essex —Warm					Start			18,734	18,73'l	21,990
Essex County	Council			—		Core				8,774
Services
Essex County Council			—Covid-19							19,415
Recovery Fund
Essex County Council —Household								31,525	31,525	66,665
Support Fund
Essex County Council —Out				of I-lours				19,159	19,159
Help to Claim								174,912	174,912	167,770
HTC —Dip Checks										801
Macmillan Welfare	Benefits							25,468	25,468
Mayllower Rotary	Club									1,500
Money and Pensions Service								194,032	194,032	173,873
Multiply								9,942	9,942
National Citizens	Advice			—		BEIS				420
Softphones
National Citizens Advice		—BEIS-								21,903
Remote Working
National Citizens Advice			—Windrush							390
Compensation Scheme
Rochford and Rayleigh				—		Core	69,309		69,309	68,420
Services
Rayleigh Town Council										1,000
Sanctuary Housing	Association									250
							198,424	874,601	1,079,655	1,049,998

						Unrestricted	Restricted	Total	Total
						funds	funds	Funds	Funds
								2023	2022
								E	E
Talisman Charitable		Trust							800
Thurrock VSDF - Core				Services			69,099	69,099	52,560
Universal Credit Best			Practice Lead						10,460
Other
						198,424	943,700	1,142,124	1,113,818
COST OF CHARITABLE					ACTIVITIES	BYACTIVITY TYPE
								2023	2022
								E	E
Staff Costs								920,321	802,020
Partner Costs									68,795
Rent								30,950	34,695
Rates								4,382	13,849
Light 8.Heat								894	596
1Tand Communication				Costs				51,462	87,424
Postage &Stationery								7,145	4,662
Advertising Training 5Recruitment					Costs			1,370 2,998	5,971 1,861
Staff and Volunteer			Expenses					22,179	14,367
Publications	8r Subscriptions							19,790	12,723
Legal ik Professional				Fees				4,861
Depreciation								13,494	20,649
Bank Charges								118	161
Sundry								1,856	852
								1,081,820	1,068,625
Support costs (see		note			8)			51,936	37,715
Governance	costs (see note 8)							8,368	7,478
								1,142,124	1,113,818
Analysis by	fund
Unrestricted								198,424	117,769
Restricted								943,700	996,049
								1,142,124	1,113,818

UPPORT 8L GOVER	N	ANCE COSTS
Support costs			2023	2022
Staff Costs			38,274	21,695
Rent			1,287	938
Rates			182	375
Light ik Heat			37	16
IT and Communication		Costs	2,140	2,364
Postage ik Stationery			297	126
Legal ik Professional	Fees		5,040	4,660
Depreciation			561	558
Bookkeeping and payroll			1,773	1,257
Cleaning, Repairs and		maintenance	2,345	5,726
			51,936	37,715
Governance costs			2023	2022
Audit and accountancy		fees	8,368	6,900
AGM Expenses				578
			8,368	7,478

et resources ar	e stated alter charging:
		2023	2022
Depreciation		14,055	21,207
Other operating	leases	13,927	17,824

			2023	2022
				E
Wages and	salaries		867,228	750,000
Employers	National	Insurance	66,378	54,858
Pension costs			24,989	18,857
			958,595	823,715

March 2023	was f171,922 (20	22:f153,33	7).
The average	monthly number	of employees	during	the year was as follows:
					2022	2021
Provision of	advice and support				38	32
Management	and administration	of charity			6	6
					44	38

13.TANGIBLE FIXED ASSETS
	Leasehold		Fixtures	Computer
	Improvements	f	and Fittings f	Equipment	Totalsf
COST
At 1 April 2022	30,000		20,095	81,282	131,377
Additions				1,600	1,600
Disposals
At 31 March 2023	30,000		20,095	82,882	132,977
DEPRECIATION
At 1 April 2022	30,000		16,170	44,649	90,819
Charge for the year			1,264	12,791	14,055
On disposals
At 31 March 2023	30,000		17,434	57,440	104,874
NET BOOK VALUE
At 31 March 2023			2,661	25,442	28,103
At 31 March 2022			3,925	36,633	40,558
14.FIXEDASSET INVESTMENTS
				2023	2022
Listed investments
Market value at 1 April 2022				173,297
Additions at cost					175,000
Loss on revaluation				(10,650)	(1,703)
Market value at 31March 2023				162,647	173,297
				2023	2022
					f
Investments at fair value
Comprised:
Equities				53,318	87,197
Fixed interest securities				37,161	60,131
Alternatives				58,811
Cash held within the investment	portfolio			13,357
Total				162,647	173,297

DEBTOR	S:A	MOUNTS	FA	LLING DUE WITHIN ONE YEAR
					2023	2022
						I
Prepayments		and accrued		income	77,142	69,911
					77,142	69,911
REDIT	ORS:	AMOUNTS		FALLING DUE WITHIN ONE YEAR
					2023	2022
						I
Taxation	and	social security			23,534	18,379
Other creditors					4,749	3,624
Accruals	and	deferred	income		39,737	29,068
					68,020	51,071

					At	Net movement	At
					I April	in funds	31March
					2022		2023
UNRESTRICTED	FUNDS
General fund					504,987	(71,799)	433,188
Designated fund
					504,987	(71,799)	433,188
RESTRICTED FUNDS
Basildon Borough	Council —Core Services				46,714	(23,971)	22,743
BrenbNood Community		Fund -	Outreach
British Gas Energy	Trust
Castle Point Council —Universal			Credit
Citizens Advice		Essex	—	Contain	6,022	(6,022)
Management Outbreak Fund
Citizens Advice	Essex — Energy			Advice
Programme
Citizens Advice Essex		- Warm Homes
Citizens Advice Essex		- Warm Start
Essex County Council		—Household		Support
Fund
Essex County Council		—Out Of	Hours
Help to Claim
Macmillan Welfare	Benefits
Money and Pensions Service
Multiply
Thurrock VSDF —Core Services					500	(500)
Other
					53,236	(30,493)	22,743
TOTAL FUNDS					558,223	(102,292)	455,931

Ne	t movement	in f	u	nds,	incl	uded in	the above are a	s follows:
							Incoming	Resources	Losses on	Transfers	Movement
							resources	expended	investment		in funds
									assets
									E
UNRESTRICTED		FUNDS
General	fund						189,721	198,424	10,650	(52,446)	(71,799)
Designated fund
							189,721	198,424	10,650	(52,446)	(71,799)
RESTRICTED FUNDS
Basildon Borough		Council			—Core		209,100	233,071			(23,971)
Services
Brentwood Community				Fund			1,667	21233		566
Outreach
British	Gas Energy	Trust					8,123	8,123
Castle	Point Council		—Universal				15,900	25,938		10,038
Credit
Citizens	Advice	Essex		—	Contain		43,138	38,921		(10,239)	(6,022)
Management Outbreak			Fund
Citizens	Advice	Essex		—	Energy		10,100	10,207		107
Advice	Programme
Citizens	Advice	Essex		-	Warm		78,577	82,336		3,759
Homes
Citizens	Advice Essex -		Warm Start				16,651	18,734		2,083
Essex County Council —Household							31,497	31,525		28
Support	Fund
Essex	County Council			—	Out	Of	19,668	19,159		(509)
Hours
Help to	Claim						160,133	174,912		14,779
Macmillan Welfare		Benefits					25,698	25,468		(230)
Money	and Pensions Service						176,122	194,032		17,910
Multiply							10,000	9,942		(58)
Thurrock VSDF —Core Services							54,287	69,099		14,312	(500)
Other							100			(100)
							860,761	943,700		52,446	(30,493)
TOTAL	FUNDS						1,050,482	1,142,124	10,650		(102,292)

paratives for move	ment in fun	d	s:
						At	Net movement	At
						1April	in funds	31March
						2021		2022
						As
						Restated
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		—		Contain
Management Outbreak Fund							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
Nationa I 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

Comparative net m	ove	m	e	nt in funds	, included in the	above are as	follows:
					Incoming	Resources	Losses on	Transfers	Movement
					reso UI'ces	expended	investment		in funds
							assets
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					71,436	71,970		534
Citizens Advice Essex -	Warm			Start	21,990	21,990
Essex County Council	—Covid-19
Recovery Fund					19,415	19,415
Essex County Council —Household
Support Fund					66,665	66,665
Help to Claim					167,770	167,770
Money and Pensions Service					173,873	173,873
National Citizens Advice		-	BEIS-
Covid-19 Softphones					420	420
National Citizens Advice		-	BEIS-
Remote Working					24,000	21,903		(2,097)
National Citizens Advice	—Windrush
Compensation Scheme					390	390
Sanctuary Housing Association					250	250
Talisman Charitable Trust					800	800
Thurrock VSDF —Core Services					53,060	52,560			500
Universal Credit Best Practice				Lead	10,460	10,460
					1,024,596	996,049		(1,563)	26,984
TOTAL FUNDS					1,194,945	1,113,818	1,703		79,424

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

			Year ended 31	March 2022
			Unrestricted	Restricted	Total
			funds	funds	Funds
Income from:
Donations and legacies			1,203		1,203
Investments			577		577
Charitable activities			168,569	1,024,596	1,193,165
Total income			170,349	1,024,596	1,194,945
Expenditure on:
Charitable activities			117,769	996,049	1,113,818
Total expenditure			117,769	996,049	1,113,818
Gains / losses on	investment
assets			(1,703)		(1,703)
Net income /	(expenditure)
before transfers			50,877	28,547	79,424
Transfers between	funds		1,563	(1,563)
Net income / (expenditure)		for
the year			52,440	26,984	79,424
Reconciliation of	funds
Total funds brought	forward		452,547	26,252	478,799
Total funds carried forward			504,987	53,236	558,223

					2023	2022
INCOMING RESOURCES
Voluntary income
Donations					3I742	1,203
Investment income
Deposit account	interest				1,695	577
Incoming resources			from charitable	activities
Grants					1,045,045	1,193,165
Total incoming		resources			1,050,482	1,194,945
RESOURCES EXPENDED
Charitable activities
Wages					933,606	804,858
Partner costs						68,795
Rent					32,237	35,633
Rates, water and		insurance			'i,564	14,224
Light and heat					931	612
Telephone					33,691	33,232
Postage and stationery					7,442	4,788
Advertising					1,370	5,971
Sundries					1,856	852
Computer costs					19,911	56,556
Staff recruitment	costs				1,814	1,075
Staff training					1,184	786
Staff and volunteer		travel and subsistence			683	1,566
Staff and volunteer		expenses			20,898	12,801
Staff and volunteer		other costs			598
Publications and	subscriptions				7,509	4,874
CA central charge					12,281	7,849
Legal and professional			fees		9,901	4,660
Bookkeeping and		payroll			1,773	1,257
Cleaning, repairs	and maintenance				2,345	5,726
Bank charges					118	161
Pension costs					24,989	18,857
AGM expenses						578
Depreciation					14,055	21,207
					1,133,756	1,106,918