2023-03-31-accounts - Citizens Advice - Hart District Limited

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Issue			Number	%oftotal
Benefits	and tax credits		2,330	30%
Benefits	(Universal	Credit)	1,407	19%
Debt			1,010	14'Yo
Financial	Capability		692
Housing			692	9%

			Notes	UnrestrIcted	Restricted	Total	Total
				Funds	Funds	Funds	Funds
						2023	2022
Income from:						f	6
Donations and grants				26,565		26,565	11,735
Charitable activities				266,808	88,261	355,069	391,070
Investment income				2,435		2,435	1,346
Total Income				295,808	88,261	384,069	404,151
Expenditure on:
Cost of raising funds
Charitable activities				238,343	133,133	371,476	394,351
Total expenditure				238,343	133,133	371,476	394,351
Net income/(expenditure) transfers		before		57,465	(44,872)	12,593	9,800
Transfer between funds
Net movement in funds for		the	6	57,465	(44,872)	12,593	9,800
year
Total funds brought	forward			218,051	49,834	267,885	258,085
Total funds carried	forward			275,516	4,962	280,478	267,885

		Notes	2023	2022
			f	f
Fixed assets
Tangible assets			9,584	9,686
Current assets
Debtors		12	2,527	17,238
Cash at bank and In	hand		321,286	298,562
Total current assets			323,813	315,800
Current liabilities
Creditors: amounts	falling due within one year	13	52,919	57,601
Net current assets			270,894	258,199
Total net assets		16	284,478	287,888
Funds		17
Restricted income funds			4,962	49,834
Unrestricted income funds
Designated funds			131,712	77,774
Genera I funds			143,804	140,277
Total unrestricted	funds		275,516	218,051
Total funds			280,478	267,885

						2023	2022
				Unrestricted	Restricted	Total	Total
				funds	funds	Funds	Funds
							f
Elvetham Heath Parish Council				1,500		1,500
Odiham Parish	Council			1,500		1,500	1,500
Yate icy Town	Council						5,000
East Hants Support		Fund		1,000		1,000
Hart Rotary				5,000		5,000	1,000
Plerrepoint Trust				5,000		5,000
Charlotte Bonham Carter Charitable			Trust	3,000		3,000
Hampshire &	Isle of	Wight Community	Fund	4,919		4,919
HCC Counsellor	Grant			1,000		1,000
Waltrose				500		500
From Clients for General Advice				354		354	330
Hart Lottery				147		147	119
Donations at Events				666		666
Miscellaneous	Donations			1,979		1,979	436
Fleet Lions							300
UBenefit							2,050
Arnold Clark							1,000
				26,565		26,565	11,735

3 Income from charita	ble act	iv	itie	s
							Unrestricted	Restricted	2023	2022
							funds	funds	Total	Total
									Funds	Funds
							f		f	f
Hart District Council	- Funding		grant				148,586		148,586	148,130
Hart District Council	- Rent						72,095		72,095	35,264
Hart District Council	- Grant	for office move					5,715		5,715
Hart District Council	- Household			Support		Fund Fee	7,326		7,326
Healthwatch							2,500		2,500	2,650
Citizens Advice Hampshire							1,540		1,540	21,335
Citizens Advice Hampshire -		Against			Gambling					3,000
Citizens Advice -Money and		Pensions			Service			11,946	11,946	43,800
Citizens Advice —Cost	of Living		grant				15,000		15,000
Citizens Advice Hampshire-		HSF Energy Fund					3,000		3,000
East Hants HSF Energy Grant							1,046		1,046
The Armed Forces Covenant:								11,243	11,243	86,032
Hampshire Macmillan	Cancer		Advice		Service			8,273	8,273	13,627
Hart District Council	-Homelessness				Prevention			18,072	18,072	10,000
Hart District Council	—Ukraine		Relief		Fund			1,100	1,100
Hampshire County Council (HCC)- Home Visiting								8,927	8,927	6,450
HCC- Local Solutions	Outreach							5,438	5,438
HCC —Connect for Communities								3,500	3,500
HCC —Get Going								12,000	12,000
Citizens Advice - Help	to Claim									20,782
Frimley 10100							0	7,762	7,762
Partner payment							10,000		10,000
							266,808	88,261	355,069	391,070
4 Investment income
							Unrestricted	Restricted	2023	2022
							funds	funds	Total	Total
									Funds	Funds
							f	f	f	f
8ank interest receiva	hie						2,435		2,435	1,346

5a Analysis ofexp	end	iture	(current y	ear)
					Unrestricted funds	Restricted funds	Support 6 governance	2023 Total	2022 Total
							costs	Funds	Funds
Cost of raising funds
Wages and	salaries
Charitable actMtles
Wages and	salaries				74,507	85,053	64,067	223,627	264,548
Staff and volunteer			support		1,154	1,719	2,532	5,405	9,551
Offic services					1,273	10,312	30,453	42,038	38,596
Premises					61,586		5,207	66,793	49,478
Partner payments						13,745		13,745	29,526
Other costs					14,888	1,703	933	17,524	1,599
Total					153,408	112,532	103,192	369,132	393,298
Governance
Other costs							2,344	2,344	1,053
Total expenditure					153,408	112,532	105,536	371,476	394,351
Allocation ofsupport		and	governance	costs	84,935	20,601	(105,536)
Total expenditure	2023				238,343	133,133		371,476
Total expenditure	2022				221,161	173,190		394,351

							Support IL
					Unrestricted	Restricted	governance	2022	2021
					funds	funds	costs	Total	Total
Cost of raising funds
Wages and	salaries
Charitable activities
Wages and	salaries				108,880	99,295	56,373	264,548	223,614
Staff and volunteer			support		1,257	4,794	3,500	9,551	4,813
Office services					721	3,502	34,373	38,596	49,178
Premises							49,478	49,478	43,579
Partner payments						29,526		29,526	42,800
Other costs					382	593	624	1,599	6,274
Total					111,240	137,710	144,348	393,298	370,258
Governance
Other costs							1,053	1,053	924
Total expenditure					111,240	137,710	145,401	394,351	371,182
Allocation ofsupport		and	governance	costs	109,921	35,480	(145,401)
Total expenditure	2022				221,161	173,190		394,351
Tota I expenditure	2021				172,430	198,752		371,182
6 Net income for	the	year
This is stated after	charging:
						2023		2022
						f		E
Depreciation						13,234		1,921
Independent examiner's			remuneration				570	570

			2023	2022
			E	E
Salaries and	wages		201,593	241,408
Social security costs			8,822	12,695
Employer's	contribution	to pension scheme	8,673	10,445
Termination	payments		4,539
			223,627	264,548

			2023	2022
			No.	No.
Charitable	activities		9.30	12.90
Management		and administration	2.70	1.60
			12.00	14.50

11 TangIble fixed assets
	Office	Self-he	Ip	Total
	Equipment	kiosks
	f	f		f
Cost
At the start ofthe year	19,131	18,684		37,815
Additions in the year	13132			13132
Dlsposals in the year	(7,524)	(18,684)		(26,208)
At the end ofthe year	24,739			24,739
Depreciation
At the start ofthe year	9,445	18,684		28,129
Charge for the year	13,234			13,234
Eliminated on disposal	(7,524)	(18,684)		(26,208)
At the end ofthe year	15,155			15,155
Net book value
At the end ofthe year	9,584			9,584
At the start ofthe year	9,686			9,686
All the assets shown above are used for charitable purposes.
12 Debtors
	2023			2022
	f			f
Accrued income				14,589
Prepayments	2,527			2,649
Total	2,~2			17,255

	2023	2022
	f	f
Trade Creditors	1,649	8,832
Taxation and social security	3,892	4,117
Accruals	9,587	13,352
Deferred Income (note 14)	37,791	31,300
Total	52,919	~7,651

						2023	2023			2022
							f			f
Balance at the beginning of	the year						31,300			6,450
Amount released to income	In the year					(31,300)
Amount deferred in the year							37,791			24,850
Balance at the end ofthe year							37,731			31,300
15 Pension scheme
The charity operates a defined	contribution			personal	pension	plan for qualifying			employees. The
contributes 5'I of earnings to this plan.		The pension			cost represents contributions				payable by th
he plan and the contributions	payable	in	the year were f10,445				(2022:f10,455).There			were f1
outstanding contributions at the year-end				(2022:E1,711).
The assets ofthe plan are held	separately		from those		ofthe Charity ln an			independently		administ
16a Analysis ofgroup net assets between				funds (current year)
				General			Restricted
				unrestricted			funds		Total funds
										f
Tangible fixed assets					9,584					9,584
Net current assets					265,932			4,962		270,894
Net assets at the end ofthe year					275,516			4,962		280,478

	General	Restricted
	unrestricted	funds	Total funds
			f
Tangible fixed assets	9,686		9,686
Net current assets	208,365	49,834	258,199
Net assets at the end ofthe year	218,051	49,834	267,885

17a Movement in funds	(current year)
		At the ofthe	start year	Income	Expenditure & losses	Transfers	At the end of the year
		f		f	f	f	f
Restricted funds:
Hampshire Macmillan Cancer Services				8,273	(8,273)
Armed Forces Covenant		19,575		11,243	(30,818)
BEISremote working			5,762		(5,762)
Money and pensions service			2,420	11,946	(14,366)
Help to claim			387		(387)
Universe I credit		10,904			(10,904)
Outreach			5,327		(365)		4,962
Hampshire CC (HCC) Local
Solutions - Outreach				5,438	(5,438)
HCC Loca I Solutions - Home
Visiting			3,103	8,927	(12,030)
Energy best deal extra			929		(929)
Advice line			493		(493)
Emergency fund
Fleet/Crookha m/Cronda	li		192		(192)
Emergency Rotary fund			742		(742)
Hart District Council (HDC)—
Homelessness Prevention				18,072	(18,072)
HDC - Ukraine Relief Fund				1,100	(1,100)
HCC —Connect for Communities				3,500	(3,500)
HCC Get Going - Advice	First Aid
(AFA)				12,000	(12,000)
Frimley 10100 —AFA				7,762	(7,762)
Total restricted funds		49,834		88,261	(133,133)		4,962
Unrestricted funds:
Designated funds:
Operational cost reserve		56,831				17,437	74,268
Fixed asset fund			8,079		(3,523)	5,028	9,584
Closure contingency		12,864				(5,584)	7,280
Service development fund						40,580	40,580
Total designated funds		77,774			(3,523)	57,461	131,712
Total unrestricted funds		140,277		295,808	(234,820)	(57,461)	143,804

							At the
		At the	start	Income	Expenditure		end of
		ofthe f	year	f	8 losses f	Transfers f	the year f
Restrlctedfunds:
Hampshire Macmillan Services	Cancer			13,627	(13,627)
Removing barriers to family life		21,923		86,032	(92,688)		15,267
BEISremote working			5,862		(100)		5,762
Money and pensions service				43,800	(41,380)		2,420
Help to claim			387	20,782	(20,782)		387
Universal credit		10,904					10,904
Joining forces			4,308				4,308
Outreach			5,083	1,500	(1,256)		5,327
Home Visiting				6,450	(3,347)		3,103
Energy best deal extra			929				929
Advice line			493				493
Emergency fund Fleet/Crookham/Crondall			192				192
Emergency Rotary fund			752		(10)		742
Total restricted funds		50,833		172,191	(173,190)		49,834
Unrestricted funds:
Designated funds:
Operational cost reserve		56,831					56,831
ITEquipment & development reserve		10,000				(1,921)	8,079
Closure contingency		12,864					12,864
Total designated funds		79,695				(1,921)	77,774
Total unrestricted funds		127,557		231,960	(221,161)	1,921	140,277
Total funds
Total funds