2021-03-31-accounts - Citizens Advice East Suffolk

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			Page
Report ofthe Trustees		1	to	6
independent Examiner's	Report
Statement ofFinancial	Activities
Balance Sheet		9	to	10
Cash Flow Statement
Notes to the Cash Flow	Statement		12
Notes to the Financial Statements		13	to	21
Detailed Statement ofFinancial Activities		22	to	23

The trustees serving	during the year were as follows:	during the year were as follows:
Elected Trustees
Mr PJSStott		(Deceased	19th February, 2022)
Mr M Pitchers
Mrs JM Wickham
Mrs LJHarper		(Resigued 20th October 2020)
Ms P McGregor
Mr SAlderson
Mr SCurtis		(Appointed	21st September 2020)
Mrs LMunro		(Appointed	19th October 2020)
Mr JCaborne MrRJarvis		(Appointed (Appointed	23rd November 2020) 15th February 2021)
Council Nominees
Counmilor KRobinson		Suffolk County Council
Councillor TCooper		East Suffolk Council
Company Secretary
Mrs JJohn
Independent Examiner
Mr Benjamin Lynes	FCA
Institute ofChartered ~GHAMS	Accountants	in England and Wales
Number Sixty One
Alexandra Road
Lowestoft
Suffolk
NR32 1PL

							31.3.21	31.3.20
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes
INCOME AND ENDOWMENTS			FROM
Donations and legacies				2	194,088	184,019	378,107	305,916
Other trading activities				3	84,751	72,687	157,438	76,206
Other income					2,401	19,563	21,964	10,832
Total					281,240	276,269	557,509	392,954
EXPENDITURE ON
Charitable activities
Charitable activities					202,347	212,006	414,353	347,772
Other					6,282	18,684	24,966	8,118
Total					208,629	230,690	439,319	355,890
NET INCOME					72,611	45,579	118,190	37,064
Transfers between	funds			15	39,670	(39,670)
Net movement in funds					112,281	5,909	118,190	37,064
RECONCILIATION		OF FUNDS
Total funds brought		forward			203,370	28,284	231,654	194,590
TOTAL FUNDS CARRIED FORWARD					315,651	34,193	349,844	231,654

				31.3.21	31.3.20
		Unrestricted	Restricted	Total	Total
FIXEDASSETS	Notes	funds	funds	funds	fundsI
Tangible assets	10	140,652		140,652	134,087
CURRENT ASSETS
Debtors Cash at bank and in hand		24,373 170,331	2,890 31,303	27,263 201,634	47,575 168,395
		194,704	34,193	228,897	215,970
CREDITORS
Amounts falling due within one year	12	(19,705)		(19,705)	(118,403)
NET CURRENT ASSETS		174,999	34,193	209,192	97,567
TOTAL ASSETSLESSCURRENT LIABILITIES		315,651	34,193	349,844	231,654
NETASSETS		315,651	34,193	349,844	231,654
FUNDS	15
Unrestricted funds Restricted funds				315,651 34,193	203,370 28,284
TOTALFUNDS
				349,844	231,654

				Cash Flow Statement
			for the	Year Ended 31 March	2021
					31.3.21	31,3.20
			Notes
Cash flows from operating		activities
Cash generated from operations					154,335	40,541
Loan repayment deducted	from funding				(20,000)	(20,000)
Net cash provided by operating activities					134,335	20,541
Cash flows from investing		activities
Purchase oftangible fixed	assets				(14,714)	(26,086)
Net cash used in investing	activities				(14,714)	(26,086)
Change in cash and cash		equivalents	in
the reporting period					119,62]	(5,545)
Cash and cash equivalents		at the
beginning ofthe reporting		period	2		82,013	87,558
Cash and cash equivalents		at the end	of
the reporting period					201,634	82,013

				for the Year Ended 31Ma	for the Year Ended 31Ma	for the Year Ended 31Ma	for the Year Ended 31Ma	rch 2021
	RECONCILIATION			OF NET INCOME TO NET CASH				FLOW FROM	OPERATING	ACTIVITIES
									31.3.21	31.3.20
	Net income	for the	reporting			period (as per the Statement		ofFinancial
	Activities)								118,190	37,064
	Adjustments	for:
	Depreciation	charges							8,149	7,275
	Decrease/(increase)		in debtors						20,312	(3,066)
	Increase/(decrease)		in creditors						7,684	(732)
	Net cash provided		by	operations					154,335	40,541
2.	ANALYSIS	OF CASH			AND	CASH EQUIVALENTS
									31.3.21	31.3.20
	Cash in hand								149	149
	Notice deposits (less than				3 months)				201,485	168,246
	Overdraiis included		in	bank loans and overdraits			falling due within one year			(86,382)
	Total cash and cash		equivalents						201,634	82,013
3.	ANALYSIS	OF CHANGES IN NET FUNDS
								At 1.4.20	Cash flow	At 31.3 21
	Net cash
	Cash at bank	and in	hand					168,395	33,239	201,634
	Bank overdraft							(86,382)	86,382
								82,013	119,621	201,634
	Debt
	Debts falling	due within			1 year			(20,000)	20,000
								(20,000)	20,000
	Total							62,013	139,621	201,634

2.	DONATIO	N	S AND LE	GACIES
							31.3.21	31.3.20
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
	Donations				13,870		13,870	18,474
	Grants				180,218	184,019	364,237	287,442
					194,088	184,019	378,107	305,916
	Grants received, included			in the above, are as follows:
							31.3.21	31.3.20
	Other grants						364,237	287,442
3.	OTHER TRADING ACTIVITIES
							31.3.21	31.3.20
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
	Fundraising		events		51		51	1,329
	Money Advice Service					72,687	72,687	52,782
	Service Level Agreements				77,940		77,940	15,335
	James Paget		Hospital - The Btg C		6,760		6,760	6,760
					84,751	72,687	157,438	76,206
4.	CHARITABLE ACTIVITIES COSTS
							Support
						Direct	costs (see
						Costs	note 5)	Totals
	Charitable	activities				377,047	37,306	414,353
5.	SUPPORT		COSTS
							Governance
					Management	Finance	costs	Totals
	Charitable	activities			31,685	254	5,367	37,306

			31.3.21	31.3.20
Depreciation	—owned	assets	8,149	7,275
Other operating leases			24,480	24,480
Independent	examiners	fee	2,912	2,232

STAFF COSTS
				31.3.21	31.3.20
Wages and salaries				279,736	220,809
Other pension costs				10,970	9,428
				290,706	230,237
The average monthly	number ofemployees	during	the year was as follows:
				31.3.21	31.3.20
Support staff				16	13

No employees received emoluments in excess off60,000.	No employees received emoluments in excess off60,000.	No employees received emoluments in excess off60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		funds	funds	funds
INCOME	AND ENDOWMENTS	FROM
Donations	and legacies	207,984	97,932	305,916
Other trading activities		23,424	52,782	76,206
Other income		6,004	4,828	10,832
Total		237,412	155,542	392,954
EXPENDITURE ON
Charitable	activities
Charitable	activities	223,342	124,430	347,772
Other		5,290	2,828	8,118
Total		228,632	127,258	355,890

		Notes to the Financial Statements - continued for the Year Ended 31 March 2021	Notes to the Financial Statements - continued for the Year Ended 31 March 2021	Notes to the Financial Statements - continued for the Year Ended 31 March 2021
	COMPARATIVES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES			- continued
				Unrestricted	Restricted	Total
				funds	funds	funds
	NET INCOME			8,780	28,284	37,064
	Transfers between	funds		33,934	(33,934)
	Net movement in funds			42,714	(5,650)	37,064
	RECONCILIATION		OF FUNDS
	Total funds brought		forward	160,656	33,934	194,590
	TOTAL FUNDS CARRIED FORWARD			203,370	28,284	231,654
10.	TANGIBLE FIXED		ASSETS
					Fixtures,
					fittings,
				Improvements	furniture
			Freehold	to	&IT
			property	property	equipment	Totals
	COST
	At 1 April 2020		101,472	36,643	79,043	217,158
	Additions				14,714	14,714
	At 31 March 2021		101,472	36,643	93,757	231,872
	DEPRECIATION
	At 1 April 2020		5,186	12,952	64,933	83,071
	Charge for year		1,353	2,608	4,188	8, 149
	At 31 March 2021		6,539	15,560	69,121	91,220
	NET BOOK VALUE
	At 31 March 2021		94,933	21,083	24,636	140,652
	At 31 March 2020		96,286	23,691	14,110	134,087
11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE			YEAR
					31.3.21	31.3.20
	Other debtors				20,725	40,442
	Prepayments and accrued income				6,538	7,133
					27,263	47,575

CREDITORS: AMO	UNT	S FALLING DUE WITHIN ONE YE	AR
			31.3,21	31.3.20
Bank loans and overdrafts		(see note 13)		86,382
Other loans (see note	13)			20,000
Accruals and deferred	income		19,705	12,021
			19,705	118,403
LOANS
An analysis ofthe maturity		ofloans is given below:
			3 1.3.2 1	31.3.20
			I
Amounts falling due	within	one year on demand:
Bank overdrafts				86,382
Other loans				20,000
				106,382

MOVEMENT IN F	UND	S
				Net	Transfers
				movement	between	At
			At 1.4.20	in funds	funds	31.3.21
						I
Unrestricted funds
General fund			63,370	72,611	29,670	165,651
Contractual Commitment		Reserve	43,500			43,500
Premises Reserve			6,500			6,500
Operating Costs Reserve			90,000		10,000	100,000
			203,370	72,611	39,670	315,651
Restricted funds
Money Advice Service				2,395		2,395
East Suffolk Council	- Solutions		67	19,044		19,111
Client Funding			2,000	879		2,879
Heating &Lighting			26,217	1,390	(26,870)	737
Glazing works on building				8,537		8,537
BEISWorking from	Home equipment			11,600	(11,600)
Soft Phones				534		534
Suffolk Community	Foundation			1,200	(1,200)
			28,284	45,579	(39,670)	34,193
TOTAL FUNDS			231,654	118,190		349,844

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		281,240	(208,629)	72,611
Restricted funds
Money Advice Service		72,687	(70,292)	2,395
East Suffolk Council	- Solutions	136,582	(117,538)	19,044
Client Funding		19,563	(18,684)	879
Heating &.Lighting		2,000	(610)	1,390
Glazing works on building		14,527	(5,990)	8,537
BEISWorking from	Home equipment	11,600		11,600
Sett Phones		2,050	(1,516)	534
Suffolk Community	Foundation	5,000	(3,800)	1,200
Voice ofFriends		12,260	(12,260)
		276,269	(230,690)	45,579
TOTAL FUNDS		557,509	(439,319)	118,190

				Net	Transfers
				movement	between	At
			At 1.4.19	in funds	funds	31.3.20
Unrestricted funds
General fund			656	8,780	53,934	63,370
Contractual Commitment		Reserve	60,000		(16,500)	43,500
Premises Reserve			10,000		(3,500)	6,500
Operating Costs Reserve			90,000			90,000
			160,656	8,780	33,934	203,370
Restricted funds
Awards for All			2,089		(2,089)
East Suffolk Council	—Solutions			67		67
Suffolk County Council			5,628		(5,628)
Client Funding				2,000		2,000
Heating &Lighting			26,217	26,217	(26,217)	26,217
			33,934	28,284	(33,934)	28,284
TOTAL FUNDS			194,590	37,064		231,654

				Incoming	Incoming	Resources	Movement
				resources		expended	in funds
Unrestricted funds
General fund				237,412		(228,632)	8,780
Restricted funds
Money Advice Service					52,782	(52,782)
East Suffolk Council	- Solutions				67,715	(67,648)	67
Alfred William Trust					1,000	(1,000)
Client Funding					4,828	(2,828)	2,000
Heating &Lighting					26,217		26,217
Suffolk Foundation					3,000	(3,000)
				155,542		(127,258)	28,284
TOTAL FUNDS				392,954		(355,890)	37,064
A current year 12 months		and prior year 12 months	combined	position	is as follows'.
					Net	Transfers
				movement		between	At
			At 1.4.19	in funds		funds	31.3.21
Unrestricted funds
General fund			656		81,391	83,604	165,651
Contractual Commitment		Reserve	60,000			(16,500)	43,500
Premises Reserve			10,000			(3,500)	6,500
Operating Costs Reserve			90,000			10,000	100,000
			160,656		81,391	73,604	315,651
Restricted funds
Money Advice Service					2,395		2,395
Awards for All			2,089			(2,089)
East Suffolk Council	- Solutions				19,111		19,111
Suffolk County Council			5,628			(5,628)
Client Funding					2,879		2,879
Heating &Lighting			26,217		27,607	(53,087)	737
Glazing works on building					8,537		8,537
BEISWorking from	Home equipment				11,600	(11,600)
Soft Phones					534		534
Suffolk Community	Foundation				1,200	(1,200)
			33,934		73,863	(73,604)	34,193
TOTAL FUNDS			194,590	155,254			349,844

				Citizens Advice East Suffolk	Ltd
				Detailed Statement ofFinancial	Activities
				for the Year Ended 31March	2021
						31.3.21	31.3.20
							I
INCOME AND		ENDOWMENTS
Donations and	legacies
Donations						13,870	18,474
Grants						364,237	287,442
						378,107	305,916
Other trading	activities
Fundraising events						51	1,329
Money Advice	Service					72,687	52,782
Service Level Agreements						77,940	15,335
James Paget Hospital			- The Big C			6,760	6,760
						157,438	76,206
Other income
Sundry income						2,401	4,384
Client Funding						19,563	6,448
						21,964	10,832
Total incoming		resources				557,509	392,954
EXPENDITURE
Charitable activities
Wages						279,736	220,809
Pensions						10,970	9,428
Rent						24,480	24,480
Insurance						4,295	3,386
Light, heat and	water					6,698	14,948
Repairs and renewals						7,714	3,354
Subcontract sessional			assistance			34,301	23,000
Staff welfare						702	4,321
Freehold property						1,353	1,353
Improvements	to	property				2,609	2,395
Fixtures and fittings						4,189	3,527
						377,047	311,001
Other
Client funding	paid					18,684	2,828
Grant funding paid						6,250	5,048
Fundraising event costs						32	242
						24,966	8,118
Support costs
Management
Telephone						16,169	9,690
Carried forward						16,169	9,690

			Detailed Statement ofFinancial	Activities
			for the Year Ended 31March	2021
					31.3.21	31.3.20
Management
Brought forward					16,169	9,690
Stationary and office expenses					4,528	4,661
Miscellaneous	expenses				5,24]	5,264
Postage					2,418	2,569
Training					780	2,574
Computer costs					927	2,709
Publications					1,091	143
Travelling					531	4,612
					31,685	32,222
Finance
Bank charges					254	328
Governance	costs
Independent	examiner's	fee			3,592	2,232
Payroll fees					1,775	1,989
					5,367	4,221
Total resources	expended				439,319	355,890
Net income					118,190	37,064