2022-03-31-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	12
Notes to	the accounts						13 to 23

		REFERENCE AND ADMINISTRATION DETAILS
		Year ended 31 March 2022
THE CHARITY
Registered name		Citizens Advice Gosport
Legal status		Company limited by guarantee
Registered address		Nartin 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
		023 9252 0112 (Administration only)
Website		www. citizensadvicegosport. org.uk
E-mail		Admine os ort.cabnet. or .uk (Administration			only)
NON-ELECTED OFFICER
President		The Nayor of Gosport
CHARITY TRUSTEES DURING		YEAR
Elected Officers
Chairman		Richard Mackay
Honorary Treasurer		Richard Mackay
Other Trustees		Andrew Bowers (appointed 6 April 2021,resigned 23 March 2022), Mery Bernabei (resigned 22 January 2022), Heather Blades,
		Gary Cooper (resigned 14 September 2022) Judith Feeney (appointed 11 May 2021, resigned 20 June 2022), Daniel Hill (resigned 25 October 2021), Clifford Leach (appointed 21 March 2022), Robert Morley.
CHIEF OFFICER		Valerie Kelly
PROFESSIONAI ADVISERS
Principal Bankers		CAF Bank Ltd, 25 Kings Hill Avenue, Kings		Hill,		West Nailing,
		Kent NE19 4JQ
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

											Registered	number: 597
							CITIZENS	ADVICE		QOSPORT
							(Limited	by	Guarantee)
							BALANCE		SHEET
							31	March	2022
										Note	2022	2021
FIXED ASSETS
Tangible	assets										31,930	41,147
CURRENT ASSETS
Debtors Cash and	cash		equivalents								11.373 198,125	5,662 267,462
											209,498	273,124
CREDITORS:		Amounts within		falling one year		due					{15,470)	(19,892)
				NET	CURRENT		ASSETS				194,028	253,232
TOTAL	ASSETS LESS CURRENT					LIABILITIES					225,958	294,379
PROVISION	FOR		LIABILITIES		AND CHARGES							6,792
						NET	ASSETS				8225,958	6287,587
REPRESENTED		BY:
TOTAL FUNDS										10
Unrestricted Restricted		funds funds									225,958	238,160 49,427
			FUND	BALANCES		AT 31	MARCH,				8225,958	6287,587

			Note	Year ended 31 March 2022	Year ended 31 March 2022	Year ended 31 March 2022	Year ended 31 March 2021	Year ended 31 March 2021	Year ended 31 March 2021	Year ended 31 March 2021
				thuestric-	Restrict- Total		unrestric-	Restrict-		Total
				ted funds f	ed funds f	funds f	ted funds	ed funds		funds
INCOME FROM:
Donations Charitable activities			11 12	114,647 7,145	500 175,421	115,147 182,566	110,539 9,655	255,432		110,539 265,087
Other income							329			329
Investments: deposit		interest		846		846	1,053			1,053
Total		income		122,638	175,921	298,559	121,576	255,432		377,008
EXPENDITURE ON:
Charitable activities			13	134,840	225,348	360,188	89,127	219,040		308,167
Total expendi, ture				134,840	225,348	360,188	89,127	219,040		308,167
NET INCOME/(EXPENDITURE)
BEFORE	TAXATION			(12,202)	(49,427)	(61,629)	32,449	36,392		68,841
TAX ON ACTIVITIES
Corporation tax			2 (p)
NET INCOME/ (EXPENDITURE)
AFTER TAXATION				(12,202)	(49,427)	(61,629)	32,449	36,392		68,841
TRANSFER BETWEEN FUNDS			10
				(12,202)	(49,427)	(61,629)	32,449	36,392		68,841
FUND BALANCES
Total funds brought	forward		10	238,160	49,427	287,587	205,711	13,035		218,746
TOTAL FUNDS CARRIED		FORWARD	10	f225,958	f	f225,958	6238,160	f49,427	f287, 587

NOTE 5 — TANGIBLE FI	XED	ASSE	TS
				2022				2021
			Leasehold				Leasehold
			premises and imp- rovemente	Electronic ~et ment		Total	premises and imp- rovemente	Electronic ~et ment Total
Cost or valuation
Balance at beginning of year Additions in the year			169,496	6,428		175,924	169,496	4, 2,	148 280	173,644 2,280
Balance at 31 March,			169,496	6,428		175,924	169,496	6,	428	175,924
Depreciation and impairments Balance at beginning of year Charge for year			131,443 7,611	3,334 1,606		134,777 9,217	123,832 7,611	1,727 1,607		125,559 9,218
Balance at 31 March,			139,054	4,940		143,994	131,443	3,	334	134,777
Net book value
At 31 March,			E 30,442	61,488		8 31,930	6 38,053	63,	094	E 41,147
NOTE 6 — DEBTORS
							2022		2021
							8
Trade debtors Prepayments and accrued		income					11,036 337		5,	247 415
							811,373		65,	662
NOTE 7 — CASH AND CASH		EQUIVALENTS
									2021
Bank current account — Easy Access accounts — 35 day notice accounts Cash in hand		non-interest earning interest earning —interest earning					38,210 84,720 75,150 45		47,461 60,376 159,601 24
							6198r125		6267,	462
NOTE 8 — CREDITORS:	Amounts		falling due within		one	year
							2022		2021
Trade creditors Taxation and Social Other creditors	Security						2,602 5,781 266		3, 5,	657 624 106
Accrued charges							6,821		10,505
							f15,470		619,892

NOTE 9 — PROVISION FOR	LIABILITIES AND	LIABILITIES AND	LIABILITIES AND	CHARGES
Provision for costs to	be		incurred as	a consequence of the		Covid-19		pandemic
Movement on rovision	in	ear
							2022f				2021f
Balance brought forward Specific grants and donations received Amounts expended: Staff costs to cover for lack of volunteer advisors Equipment and supplies expensed Door opening and intercom system capitalised Depreciation of door opening and intercom system							6,792 (6,792)				10,000 1,100 {6,018) 2,280 {570)
Balance carried forward										f	6,792
NOTE 10 — TOTAL FUNDS
Movement in year ended	31 March 2022
			Balances		Direct	Allocated						Balances
			brought forward	Incoming resources	resources exzeaaea		support costs	Transfers				carried forward
Unrestricted
General fund			107,054	122,638	(200,157)		72,928		2,000			104,463
Designated funds:
Leasehold premises and related improvements Leasehold dilapidations and refurbishment Staff recruitment and			38,053 49,053		(7,611)							30,442 49,053
rationalisation Business continuity Bidding and cash flow Covid provision			20,500 23,500					{20,500) (23g500} 25,000 17,000				25,000 17,000
			131,106		(7,611)				{2,000)			121,495
			238,160	122,638	(207,468)		72,928					225,958
Restricted
Money Advice Matters Welfare Benefits Advocacy Citizens Advice Hampshire in partnership with Macmillan Cancer Support Pathways Phone & Digital support Debt specialist Help to Claim Home and well MoneyWatch Settled Status Defibrillator KickStart			9,763 15,000 819 9,820 5,173 520 8,332	19,053 33,282 44,767 15,330 118 26,371 35,000 2,000	(15,413) (31,041) (375) (21,956) (20,759) (11,323) (5,509) (520) (17,371) {13,780) (14,373)	{3,640) 21,278 (14,625) {12,145) (24,008) (4,007) (4,429) (5,173) (9,000) (21,220) 4,041
			49,427	175,921	(152,420)	(72,928)
			f287,587	f298,559	f(360,188)	E	-	E	-			f225,958

NOTE 10 — TOTAL FUNDS (	NOTE 10 — TOTAL FUNDS (	continued)
Movement in ear ended		31 March 2021
		Balances			Direct	Allocated			Balances
		brought forward	Incoming resources		resources ~ex ended	support costs	Transfers		carried forward
Unrestricted
General fund		66 994	121r576		(185 504)	103r 988			107,054
Designated funds:
Leasehold premises and related improvements Leasehold dilapidations		45,664			(7,611)					38,053
and refurbishment Staff recruitment and		49,053								49,053
rationalisation Business continuity		20, 50Q 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 Welfare Benefits Advocacy Citizens Advice Hampshire 5,697				31,500 20,000	(11,600) (17,854)	(19,900) 489				8,332
in partnership with
Macmillan Cancer Support Pathways Phone and 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) (31,902} (9,422) (21,004)				9,763 15,OOQ 819 9,820 5,173 520
		13,035	255,432		(115I052)	(103,988)				49,427
		6218,746	6377,008		E(308,167)				2287,587
NOTE 11 — DONATIONS
		Year	ended 31		March 2022	Year ended		31 March		2021
		Unrestric-		Restrict- Total		Unrestric-	Restrict-			Total
		ted funds		ed funds funds		ted funds	ed	funds		funds
								6		8
N~oneter
Gosport Borough Council:
Core funding Donation for volunteer		110,300			110,300	108,670			108,670
recruitment		3,000			3r000
Niscellaneous donations		347		500	847	869				869
tntancnible
Independent examiner'	s fees 1,000				1,000	1,000				1,000
		f114,647		f500	f115e147	%110,539	6		6110,539

NOTE 12 — INCOME FROM CHARITABLE ACTIVITIES	NOTE 12 — INCOME FROM CHARITABLE ACTIVITIES	NOTE 12 — INCOME FROM CHARITABLE ACTIVITIES	NOTE 12 — INCOME FROM CHARITABLE ACTIVITIES	NOTE 12 — INCOME FROM CHARITABLE ACTIVITIES
		Year ended 31 March Unrestric- Restrict-				2022 Total	Year ended Unrestric-		31 March Restrict-		2021 Total
		ted funds		ed funds f		funds f	ted funds		ed funds		funds
Citizens Advice Hampshire	in
partnership with Nacmillan
Cancer Support				18,553		18,553			18/387		18,387
Money Advice Natters Citizens Advice Hampshire:				35,000		35,000			31,500		31,500
Healthwatch Gamble Support		2,650				2,650	4,150 475				4,150 475
Energy Advice Programme Seams		100				100			1,680		1,680
Help to Claim Nake Every Contact Count MoneyWatch Benefits advocacy Settled Status U Benefit Home E Well		1,795		44,767 118 2,000 15,330		44,767 118 2,000 1,795 15,330	1,760 3,000 270		44,436 32,215 20,000 21,642		44,436 1,760 32,215 20,000 21s642 3,000 270
Pathways Phone & Digital support IT Hardware Money Advice Service KickStart Food and energy voucher distribution		2,600		33,282 26,371		33,282 26,371 2,600			18,000 38,000 12,932 16,640		18,000 38,000 12,932 16,640
		f7,145		8175,421	f182,566		f9,655	6255,432		f265,087
NOTE 13 — EXPENDITURE ON	CHARITABLE ACTIVITIES
		Year ended 31 March Unrestric- Restrict-				2022 Total	Year ended 31 March Unrestric Restrict-				2021 Total
Payroll and related		ted funds f		ed, funds f		funds f.	ted funds		ed funds		funds 6
costs (Note 14} Redundancy cost Occupancy expenses (Note Personnel expenses (Note Office and general	15) 16)	162,612 4,995 16,000 4,420		144,200 3,900 418	306,812 4,995 19,900 4,838		12,645 635 153,319		650 106 100,157		13,295 741 253,476
expenses {Note 17)		19,741		3,902		23,643	26,516		14,139		40,655
		207,768		152,420	360,188		193,115		115,052		308,167
Reallocation of support costs		(72,928)		72,928			(103,988)		103,988
		f134,840	f225,348		f360,188		89,127	6219,040		6308,167

		Year ended 31 March Unr e st ric - Restrict-	Year ended 31 March Unr e st ric - Restrict-		2022 Total	Year ended Unrestric-	31 March Restrict-	31 March Restrict-		2Q21 Total
		ted funds	ed funds		fundsf	ted funds	ed funds			funds f
~Gro&s a
Managerial & administration Advice and training		65,147 85,391	16,018 117,152	81,165 202,543		85,425 58,902		92,785		85,425 151,687
		150,538	133,170	283,708		144,327		92,785		237,112
Other a roll cost
National insurance Pension contributions		9,553 2,521	8,843 2,187		18,396 4,708	7,344 1,648		5,887 1,485		13,231 3,133
	f1626128144&200 f3068126153&319 f100157								f253&476
NOTE 15 - OCCUPANCY	EXPENSES
		Year ended 31 March			2022	Year ended		31 March		2021
		Unrestric-	Restrict-		Total	Unrestric-		Restrict-		Total
		ted funds	ed funds		funds	ted funds		ed funds		funds
Rent and room hire Service charges & maintenance Water and sewerage		966 462	3,900		3,900 966 462	1,176 565		650		650 1,176 565
Heat and lighting Cleaning Amortisation and depreciation Equipment		2,905 2,074 8,527 1,066			2,905 2,074 8,527 1,066	1,366 1,580 7,958				1,366 1,580 7,958
		f16,000	f3,900	f19,900		f12,645		f650		613&295
NOTE 16 — PERSONNEL	EXPENSES
		Year ended 31 March			2022	Year ended		31 March		2021
		Unrestric-	Restrict-		Total	Unrestric-		Restrict-		Total
Staff events Recruitment		1,166 408 ted funds	130 ed funds		fundsf 1,166 538	ted funds		ed funds		funds 479
Travel expenses (net	of accrual
no longer required Training Medical and hygiene Hospitality & staff Legal fees	2020/21) expenses welfare	306 1&085 156 699 600	23 80 185		329 1,165 341 699 600	(635) 100 510 269				(635) 100 528 269
		f4,420	f418		f4,838	6635		6106		f741

NOTE 17 — OFFICE AND GENERAL	NOTE 17 — OFFICE AND GENERAL	NOTE 17 — OFFICE AND GENERAL	EXPENSES
			Year ended	31 March		2022	Year ended		31 March		2021
			Unrestric-	Restrict-		Total	Unrestric-		Restrict-		Total
			ted funds	ed funds		funds	ted funds f		ed funds f		funds f
Printing and stationery Equipment repairs and renewals Promotional activity Subscriptions Citizens Advice fees and			1,524 45	10 40		1,534 85 167	1,599 11,800 10 162		12,932		1,599 24, 732 10 162
publications Postage and telephone Insurance IT Support Software and IT licences Depreciation of IT equipment Support services Miscellaneous expenses			2,968 3,268 2,495 4,285 690 2,268 790	507 289 903 100 37		3,475 3,557 2,495 5,188 690 2,368 827	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
Governance costs:
Statutory fees			13			13	13				13
Independent examineri Promotional costs Defibrillator	s	fees	1,000 228	1,496 520		1,000 1,724 520	1/000				1,000
			f19,741	f3,902	f23,643		f26,516	f14,139			f40,655
NOTE 18 — OTHER PERSONNEL		INFORMATION
			Year ended 31 March			2022	Year ended		31 March		2021
			Managerial aad admit	Advice ~trainia	&	Total	Managerial and admin		Advice ~trainin	&	Total
Staff employed during	the	year:
A~erage number						16			10		13
Full-time equivalent						12			7		9

NOTE 21 — ANALYSIS O	F NET	ASSETS BET	WEEN FUNDS
			2022			2021
			Net			Net
		Fixed	current	Net	Fixed	current	Net
		assets	assets	assets	assets	assets	assets
		8			6		6
Unrestricted
General fund Designated funds:		1,488	102,975	104,463	3,094	103,960	107,054
Leasehold premises	and
improvements Leasehold dilapidations		30,442		30,442	38,053		38,053
and refurbishment Staff recruitment	and		49,053	49,053		49,053	49,053
rationalisation Business continuity Bidding and cash flow			25,000	25,000		20,500 23,500	20,500 23/500
Covid provision			17,000	17,000
		31,930	194,028	225,958	41,147	197,013	238,160
Restricted
Benefits advocacy						8,332	8,332
MoneyWatch Settled Status Defibrillator						9,820 5,173 520	9,820 5,173 520
Phone & Digital Support						15,000	15,000
Pathways Money Advice Service						9,763 819	9,763 819
						49,427	49,427
TOTAL FUNDS AT
31 MARCH		f31,930	8194,028	f225,958	841,147	6246,440	6287,587