2021-03-31-accounts - Citizens Advice Gosport

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						Parcae
Reference	and administration		details
Trustees'	annual report					4 to	9
Independent	examiner' s	report				10
Financial	accounts:
Balance	sheet
Statement of Financial Activities and expenditure account)				(incorporating	an income
Notes to	the accounts					13t	2

			REFERENCE AND ADMINISTRATION DETAILS
			Year ended 31 March 2021
THE CHARITY
Registered name			Citizens Advice Gosport
Legal status			Company limited by guarantee
Registered address			Martin Snape House, 96 Pavilion Way, St Gosport, Hampshire P012 1GE	George			Barracks,
Company registration			Registered in England and Wales, number	5971208
Registered charity		no:	1116994
Telephone numbers			0300 330 9031 (Telephone Advice only) 023 9252 0112 (Administration only)
Website			www. gosportcab. org.uk
E-mail			Admin@gosportcab. cabnet. org. uk (Administration				only)
NON-ELECTED OFFICER
President			The Mayor of Gosport
CHARITY TRUSTEES	DURING		YEAR
Elected Officers
Chairman Acting Chairman			Steve Bowers (resigned 30 January 2021) Richard Mackay (from 2 February 2021)
Honorary Treasurer			Richard Mackay
Honorary Assistant
Treasurer			Gordon cochran (resigned 23 september 2020)
Other Trustees			Mery Bernabei (appointed 31 July 2020), Heather Blades, Daniel Hill(appointed 21 December 2020), Gary Cooper, Jason Kenny (appointed 26 June 2020, resigned 18 June 2021), Robert Morley (appointed 11 January 2021), PatriCia WakefOrd (resigned 31 December 2020)
CHIEF OFFICER			Valerie Kelly
PROFESSIONAL ADVISERS
Principal Bankers			CAF Bank Ltd. 25 Kings Hill Avenue, Kings Kent ME19 4JQ		Hill,		West Mailing,
Independent examiner		:	G K Hicks FCA DChA, Director, Wood Hicks & Co Ltd, Chartered Accountants, Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire P012 1BS
Solicitors			Churchers, 3 High Street, Gosport, Hampshire			P012 1BX

												Registere	d number: 5
								CITIZENS	ADVICE		GOSPORT
								(Limited	by	Guarantee)
								BALANCE		SHEET
								31	March	2021
											Note	2021f	2020
FIXED ASSETS
Tangible assets												41,147	48,085
CURRENT ASSETS
Debtors Cash at bank		and in		hand								5,662 267,462	17,876 173,041
												273,124	190,917
CREDITORS:	Amounts within			falling one year		due						(19,892)	(10,256)
				NET	CURRENT			ASSETS				253,232	180,661
TOTAL ASSETS LESS CURRENT							LIABILITIES					294,379	228, 746
PROVISION FOR		LIABILITIES			AND		CHARGES					6,792	10,000
							NET	ASSETS			21	f287,587	6218,746
REPRESENTED	BY:
TOTAL FUNDS											10
Unrestricted Restricted	funds funds											238,160 49,427	205,711 13,035
		FUND	BALANCES			AT 31		MARCH,				8287,587	6218,746

	Note	Year ended 31 March 2021 Unrestric- Restrict- Total	Year ended 31 March 2021 Unrestric- Restrict- Total	Year ended 31 March 2021 Unrestric- Restrict- Total	Year ended 31 March 2021 Unrestric- Restrict- Total	Year ended 31 March Unrestric- Restrict-	Year ended 31 March Unrestric- Restrict-	Year ended 31 March Unrestric- Restrict-	2020 Total
		ted funds	ed funds		funds	ted funds	ed funds		funds
					f.				6
INCOME FROM:
Donations Charitable activities	12	110,539 9,655	255,432		110,539 265,087	105,836 3,830	137,533		105,836 141,363
Other income		329			329	167			167
Investments: deposit interest		1,053			1,053	1,236			1,236
Total income		121,576	255,432		377,008	111,069	137,533		248,602
EXPENDZTURE ON:
Charitable activities Provision for charges relating to Covid-19 pandemic	13 9	89,127	219,040		308,167	104,822 10,000	133,728		238,550 10,000
Total expenditure		89,127	219,040		308,167	114,822	133,728		248,550
NET INCOME/EXPENDITURE)
BEFORE TAXATION		32,449		36,392	68,841	(3,753)	3,805		52
TAX ON ACTIVITIES
Corporation tax
NET INCOME/ (EXPENDITURE)
AFTER TAXATION		32,449		36,392	68,841	(3,753)	3,805		52
TRANSFER BETWEEN FUNDS
NET MOVEMENT IN FUNDS		32,449		36,392	68,841	(3,753)	3,805		52
FUND BALANCES
Total funds brought forward	10	205,711		13,035	218,746	209,464	9,230		218,694
TOTAL FUNDS CARRIED FORWARD	10	f238,160	f	49,427	f287,587	6205,711	6 13,035	6218,746

NOTE	6 — DEBTORS
							2021	2020
							f
Trade debtors Prepayments and accrued			income				5,247 415	17,876
							f5,662	F17,876
NOTE	7 — CASH AND CASH		EQUIVALENTS
							2021	2020
							F.	F
Bank current account — Easy Access accounts — 35 day notice accounts Cash in hand			non-interest earning interest earning —interest earning				47,461 60,376 159,601 24	17,795 155,169
							F267,462	F173,041
NOTE	8 — CREDITORS:	Amounts		falling	due within	one year
							2021	2020
							F.	F
Trade creditors Taxation and Social Other creditors Accrued charges		Security					3,657 5,624 106 10,505	141 3,546 128 6,441
							f19,892	F10,256

NOTE 9 — PROVISION FOR LIABILITIES AND CHARGES	NOTE 9 — PROVISION FOR LIABILITIES AND CHARGES	NOTE 9 — PROVISION FOR LIABILITIES AND CHARGES	NOTE 9 — PROVISION FOR LIABILITIES AND CHARGES
Provision for costs to be incurred as a			consequence	of the Covid-19 pandemic
Movement on rovision in ear
				2021	2020
				F.
Balance brought forward				10,000
Provision made in year					10,000
Specific grants and donations	received			1,100
Amounts expended:
Equipment expensed —fans for ventilation Door opening and intercom system Hygiene supplies, sanitisers and dispensers Other expenditure				(2,500) (2,280) (1,129) (109)
Door opening and intercom system Depreciation of door opening and		capitalised intercom system		2,280 (570)
Balance carried forward				6,792	F10,000

NOTE 10 — TOTAL FUNDS
Movement in year ended 31	March 2021
	Balances		Direct	Allocated		Balances
	brought forward	Incoming resources	resources ~ex e ded	support costs	Transfers	carried forward
Unrestricted
General fund	66,994	121,576	(185,504)	103,988		107,054
Designated funds:
Leasehold premises and related improvements Leasehold dilapidations and refurbishment Staff recruitment and	45,664 49,053		(7,611)			38,053 49,053
rationalisation Business continuity	20,500 23,500					20,500 23,500
	138,717		(7,611)			131,106
	205,711	121,576	(193,115)	103,988		238,160
Restricted
Money Advice Matters Benefits Advocacy Citizens Advice Hampshire in partnership with	5,697	31,500 20,000	(11,600) (17,854)	(19,900) 489		8,332
Macmillan Cancer Support Pathways Phone & Digital support Debt specialist Energy Advice Programme Help to Claim IT Hardware MoneyWatch Settled Status Defibrillator	2,178 4,640 520	18,387 18,000 38,000 16,640 1,680 44,436 12,932 32,215 21,642	(14,846) (7,661) (12,635) (9,734) (14,712) (12,932) (12,973) (105)	(3,541) (576) (10,365) (6,087) (1,680) (31,901) (9,422) (21,005)		9,763 15,000 819 9,820 5,173 520
	13,035	255,432	(115,052)	(103,988)		49,427
	F218,746	f377,008	f(308e167)			f287,587

Movement in ear ended	3	1 March 2020
		Balances		Direct	Allocated				Balances
		brought forward	Incoming resources	resources ~ea ended	support costs Transfers				carried forward
Unrestricted
General fund		63,136	111,069	(158,868)	51,657				66,994
Designated funds:
Leasehold premises and related improvements Leasehold dilapidations and refurbishment Staff recruitment and		53,275 49,053		(7,611)					45,664 49,053
rationalisation Business continuity		20/500 23,500							20,500 23,500
		146,328		(7,611)					138,717
		209,464	111,069	(166,479)	51,657				205,711
Restricted
Money advice matters Benefits Advocacy Citizens Advice Hampshire in partnership with			31,500 10,000	(22,191) (4,303)	(9,309)				5,697
Macmillan Cancer Support Energy Advice Programme Help to Claim MoneyWatch Settled Status Defibrillator		8,710 520	17,929 4,920 42, 576 20/015 10,593	(14,398) (22,548) (15,163) (3,468)	(3,531) (4,920) (20,028) (11,384) (2,485)				2,178 4,640 520
		9,230	137,533	(82,071)	(51,657)				13,035
		6218,694	5248, 602	f(248,550)				f218,746
NOTE 11 — DONATIONS
		Year ended 31 March 2021 Unrestric- Restrict- Total ted funds ed funds funds f f f			Year ended Unrestric- ted funds	31 March Restrict- ed funds			2020 Total funds
Monetary
Gosport Borough Council:
Core funding Broadband grant: Citizens Miscellaneous donations		Advice 108,670 869		108,670 869	103,890 250 696				103,890 250 696
~lntan inle
Independent examiner's	fees 1,000			1,000	1,000				1,000
		f110/539 f		f110,539	6105,836	f	—	f105,836

NOTE 12 — INCOME FROM CHARITAB	NOTE 12 — INCOME FROM CHARITAB	LE ACTIVITIES	LE ACTIVITIES	LE ACTIVITIES	LE ACTIVITIES
Citizens Advice Hampshire in partnership with Macmillan		Year ended 31 March Unrestric- Restrict- ted funds ed funds f. f				2021 Total funds f.	Year ended Unrestric- ted funds		31 March Restrict- ed funds		2020 Total funds
Cancer Support Money Advice Matters Citizens Advice Hampshire:				18,387 31,500		18,387 31,500			17,929 31,500		171929 31,500
Healthwatch Gamble Support		4,150 475				4,150 475	2, 000				2,000
Energy Advice Programme Hate crime Help to Claim Nake Every Contact Count MoneyWatch Benefits advocacy Settled Status Restorative Solutions U Benefit Home & Well		1,760 3,000 270		1,680 44,436 32,215 20,000 21,642		1,680 44,436 1,760 32,215 20,000 21,642 3,000 270	90 1,140 600		4,920 42,576 20,015 10,000 10,593		4, 920 90 42,576 1,140 20,015 10,000 10,593 600
Pathways Phone 6 Digital support IT Hardware Money Advice Service				18,000 38,000 12,932 16,640		18,000 38,000 12,932 16,640
		K9,655		f255,432	f265,087		63,830	6137,533		6141,363
NOTE 13 — EXPENDITURE ON	CHARITABLE ACTIVITIES
		Year ended 31 Mazch Unrestric- Restrict- ted funds ed funds				2021 Total funds	Year ended Unrestric- ted funds		31 March Restrict- ed funds		2020 Total funds
Payroll and related
costs (Note 14) Occupancy expenses (Note Personnel expenses (Note Office and general	15) 16)	153,319 12,645 635		100,157 650 106	253,476 13,295 741		112,049 16,817 5,319		80,728 4,068 786		192,777 20,885 6,105
expenses (Note 17)		26,516		14,139		40,655	17,991		792		18/783
		193,115		115,052	308,167		152,176		86,374		238,550
Reallocation of support costs		(103,988)		103,988			(47,354)		47,354
		89,127	8219,040		f308,167		f104,822	6133,728		6238,550

		Year ended 31 March Unrestric- Restrict- ted funds ed funds	Year ended 31 March Unrestric- Restrict- ted funds ed funds	Year ended 31 March Unrestric- Restrict- ted funds ed funds	Year ended 31 March Unrestric- Restrict- ted funds ed funds	2021 Total funds	Year ended 31 March Unrestric- ted funds Restrict- ed funds f	Year ended 31 March Unrestric- ted funds Restrict- ed funds f	Year ended 31 March Unrestric- ted funds Restrict- ed funds f	Year ended 31 March Unrestric- ted funds Restrict- ed funds f	2020 Total funds
G~ross s
Managerial & administration Advice and training		85,425 58,902		92,785		85,425 151,687	81,690 22,498		77,167		81/690 99,665
Other a roll cost		144,327		92,785		237,112	104,188		77,167		181,355
National insurance Pension contributions		7,344 1,648		5,887 1,485		13,231 3.133	6,891 970		2,479 1,082		9,370 2,052
		f153,319	f100,157		f253,476		f112,049	f80,728		f192,777
NOTE 15 - OCCUPANCY	EXPENSES
		Year ended Unrestric- ted funds		31 March Restrict- ed funds f		2021 Total funds f	Year ended Unrestric- ted funds		31 March Restrict- ed funds f		2020 Total funds
Rent and room hire Service charges & maintenance Water and sewerage Heat and lighting Cleaning Amortisation and depreciation		1,176 565 1,366 1,580 7,958		650		650 1,176 565 1,366 1,580 7,958	221 2,893 724 2,952 2,069 7,958		4,058 10		4,279 2,903 724 2,952 2,069 7,958
		F12,645		f650		f13,295	f16,817		f4,068		f20, 885
NOTE 16 — PERSONNEL	EXPENSES
		Year ended Unrestric- ted funds		31 March Restrict- ed funds		2021 Total funds	Year ended Unrestric- ted funds		31 March Restrict- ed funds		2020 Total funds
Citizens Ad~ice Annual						f.			f		f
Conference Recruitment Travel expenses (net	of accrual	391		88		479	1,036 253		218		1,036 471
no longer required) Training Medical and hygiene Hospitality & staff	expenses welfare	(635) 100 510 269		18		(635) 100 528 269	1,949 308 559 1,214		568		2,517 308 559 1,214
		f635		f106		F741	f5,319		f786		f6,105

NOTE 17 — OFFICE AND GENER	AL EX	PENSES	PENSES	PENSES	PENSES
		Year ended 31 March Unrestric- Restrict- ted funds ed funds				2021 Total funds f	Year ended Unrestric- ted funds	31 March Restrict- ed funds	2020 Total funds
Printing and stationery Equipment repairs and renewals Promotional activity Subscriptions Citizens Advice fees and		1,599 11,800 10 162		12,932		1,599 24,732 10 162	2,022 2,827 838 682	448 20	2,470 2,827 858 682
publications Postage and telephone Insurance IT Support Software and IT licences Depreciation of IT equipment Support services Miscellaneous expenses Governance costs:		3,470 3'331 1,725 1,050 780 690 576 310		72 345 710 80		3,542 3,676 1,725 1,050 1,490 690 576 390	2,763 2,283 1/495 1,590 176 690 576 679	96 228	2,859 2,511 1,495 1,590 176 690 576 679
AGM and statutory fees Independent examiner's	fees	13 1,000				13 1,000	370 1,000		370 1I000
		f26,516	f14t139		f40,655		617,991	f792	618,783
NOTE 18 — OTHER PERSONNEL	INFORMATION
		Year ended		31 March		2021	Year ended	31 March	2020
Average number of staff		Managerial and admin		Advice ~tain'n	&	Total	Managerial and adm'n	Advice & ~ttatn'n	Total
employed during year						9	3	4	7

NOTE 21 - ANALYSIS	OF NET	ASSETS BET	WEEN FUNDS
			2021			2020
			Net			Net
Unrestricted		Fi~ed assets	current assets	Net assets	Fixed assets f	current assets	Net assets f
General fund Designated funds:		3,094	103,960	107,054	2,421	64,573	66,994
Leasehold premises	and
improvements Leasehold dilapidations		38,053		38,053	45,664		45,664
and refurbishment Staff recruitment	and		49,053	49,053		49,053	49,053
rationalisation Business continuity			20,500 23,500	20,500 23,500		20,500 23,500	20,500 23,500
		41,147	197,013	238,160	48,085	157,626	205,711
Restricted
Benefits advocacy NoneyWatch Settled Status Defibrillator Phone & Digital Support Pathways Noney Advice Service			8,332 9,820 5,173 520 15,000 9,763 819	8,332 9,820 5,173 520 15,000 9,763 819		5,697 2,178 4,640 520	5,697 2,178 4,640 520
			49,427	49,427		13,035	13,035
TOTAL FUNDS AT
31 MARCH 2021		f41,147	f246, 440	f287,587	f48,085	f170,661	f218,746