2023-03-31-accounts - Citizens Advice Gosport

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							~Pa e
Reference	and administration		details
Trustees'	annual report						4to8
Independent	examiner 's	report
Financial	accounts:
- Balance	sheet
— Statement	of Financial	Activities		(incorporating	an	income
and expenditure account)
- Notes to	the accounts						12 to 23

THE CHARITY	THE CHARITY	THE CHARITY
Register	ed	name			Citizens Advice Gosport
Legal status					Company limited by guarantee
Register	ed	address			Martin Snape House, 96 Pavilion Gosport, Hampshire P012 1GE			Way,			St	George			Barracks,
Company	registration				Registered in England and Wales,				number			5971288
Registered		charity		no:	1116994
Telephone		numbers			823 9252 8112
					823 9268 4685 (Administration			only)
Website					www. citizensadvicegosport. org.			uk
E-mail					Admin os ort.cabnet. or .uk		(Administration							only)
NON-ELECTED OFFICER
President					The Mayor of Gosport
CHARITY	TRUSTEES		DURING		YEAR
Elected	Officer s
Chairman					Richard Mackay
Honorary	Treasurer				Richard Mackay
Other Trustees					Heather Blades, David Bryant		(appointed					24		january		2823),
					Gary Cooper
					judith Feeney
					Charlotte Kinnaird (appointed			24	3anuary				2823)
					Clifford Leach (appointed 21		March			2822)
					Robert Morley
CHIEF OFFICER					Valerie Kelly (to 3 October		2822)
					Biddy Mayo (from 17 October		2822)
PROFESSIONAL ADVISERS
Principal		Bankers			CAF Bank Ltd, 25 Kings Hill	Avenue,					Kings		Hill,		West		Mailing,
					Kent ME19 43Q
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

							2823	2822
FIXED ASSETS
Tangible	assets						23,482	31p938
CURRENT ASSETS
Debtors							17,798	11&373
Cash and	cash equivalents						231,599	198,125
							24913S9	289,498
CREDITORS:		Amounts within	falling one year		due		(179515)	(15,478)
			NET	CURRENT		ASSETS	231,874	194,828
TOTAL	ASSETS LESS CURRENT				LIABILITIES		255J276	225,958
PROVISION	FOR LIABILITES						(28,589)
					NET	ASSETS	f234,767	E225,958
REPRESENTED		BY:
TOTAL FUNDS
Unrestricted		funds					289,767	225,958
Restricted		funds					25,888
		FUND	BALANCES		AT 31	MARCH,	f234,767	f225,958

		Note	Year ended 31 March Unrestr ic- Restr ict-	Year ended 31 March Unrestr ic- Restr ict-	Year ended 31 March Unrestr ic- Restr ict-	Year ended 31 March Unrestr ic- Restr ict-	2823 Total	Year ended 31 March 2822 Unrestric- Restrict- Total	Year ended 31 March 2822 Unrestric- Restrict- Total	Year ended 31 March 2822 Unrestric- Restrict- Total
			ted funds	ed	funds		funds	ted funds	ed funds	funds
			E					E	f	E
INCOME FROM:
Donations Char itable activities		11 12	114,153 24,958	212,989		114,153 237,&59		114,647 7,145	588 175,421	115,147 1&2,566
Other income			466				466
Investments: deposit	interest		3,344				3,344	&46		&46
Total income			142,913	212,989		355,&22		122,63&	175,921	29&,559
EXPENDITURE ON:
Charitable activities		13	131,585	1&7,989		319,414		134,&48	225,34&	368,1&&
Exceptional charge		1&	27&599				271599
Total expenditure			159,184	1&7,989		347&813		134p&48	225,34&	368,1&&
NET INCOME/(EXPENDITURE)
BEFORE	TAXATION		(16,191)	25,888			&,&89	(12,282)	(49,427)	(61,629)
TAX ON ACTIVITIES
Corpor ation tax		2(p)
NET INCOME/(EXPENDITURE)
AFTER	TAXATION		(16 191)	25	888		&,&89	(12,282)	(49,427)	(61,629)
TRANSFERS BETWEEN FUNDS
NET MOVEMENT	IN FUNDS		(16p191)	25'888			&p&89	(12' 282)	(49'427)	(61&629)
FUND BALANCES
Total funds brought	forward	18	225,95&		-	225~95&		23&p168	49,427	2&7,5&7
TOTAL FUND5 CARRIED	FORWARD	18	E289,767	E 25,888		f234,767		f225,95&	E —	f225,95&

3udgements	3udgements	3udgements
No judgements have amounts recognised			been in		made these		by the Trustees that would have a significant financial accounts other than the continued												effect on maintenance		the of
designated funds		(see Notes				3	and 18)	and		the estimation				uncertainty				below.
Estimations
The key source of estimation uncertainty that comports a value of assets or liabilities within the next financial growing demand as a result of the cost-of-living crisis. The fund of E14,888 towards anticipated additional costs.															significant risk to year is the cost of trustees have created					the carrying meeting the a designated
NOTE 5 — TANGIBLE		FIXED			ASSETS
										2823								2822
							Leasehold								Leasehold
							premises and imp-		Electronic							premises and imp-		Electronic
							rovementa		~eui		ment		Total		rovementa			~eoi ment		Total
							E				f		E					E		E
Cost or valuation
Balance at beginning			and		end
of year							169J496			6,428			175,924			169,496		6,428		175,924
Depr eciation and		impairments
Balance at beginning Charge for year			of		year		139 854 7J611			4,	948 917		143,994 SJ52B			131,443 7,611		3,334 1,686		134,777 9,217
Balance at 31 March,							146,665			5,	857		152,522			139,854		4,948		143J994
Net book value
At 31 March,							f 22 B31		E		571	E	23,482		f	38,442		f1,4BB		E 31,938
NOTE 6 - DEBTORS
																		2823		2822
																				E
Trade debtors																		12J824		11,836
Pr epayments and	accrued				income													4,966		337
																	E17J798			f11,373
NOTE 7 — CASH AND		CA5H		EQUIVALENTS
																		2823		2822
																				E
Bank current account			—	non-interest earning														28,92B		3B,218
Easy Access accounts			—	interest			earning											85,37B		84,728
35-day notice accounts				—interest earning													125,293			75,158
Cash in hand																				45
																E231J599				f198,125

NOTE 8 — CREDITORS:	Amounts	Amounts	falling	due within	one year
								2823f	2822 f
Trade creditors								18,431	2,682
Taxation and Social Other creditor s	Security							3,997 1,119	5,781 266
Accrued charges								1,968	6,821
								f17,515	f15,478
NOTE 9 — PROVISION	FOR	LIABILITIES
								2823	2822
Employment dispute	(see	Note	18)					f28,589
NOTE 18 — TOTAL FUNDS
Movement in year ended		31 March 2823
			Balances		Direct	Allocated			Balances
			brought forward	Incoming resources f	resources e~x ended f		support cos'ts	Transfers	carried forward f
Unrestricted
Gener al fund			184,463	142,913	(188,461)		55,981	(1,8S8)	112 936
Designated funds:
Leasehold premises and related improvements			38,442		(79611)				22,831
Leasehold dilapidations
and refurbishment			49,853					(14&853)	35,888
Cost of Living provision								14,888	14 888
Bidding and cash flow			25,888						259888
Covid provision			17,888		{18,933)			1,933
			121&495		(26,S44)			1,888	96,831
			225 95S	142 913	(215,885)		55,981		289,767
Restricted
Money Advice Matters Welfare Benefits Advocacy Citizens Advice Hampshire				3S,888 3S&888	(289325) (13,888)		(6,675) (9,192)		15,888
in partnership with Macmillan Cancer Support				17,883	(16,328)		(1,475)
Pathways Debt specialist				52,884 15,673	(27,S38) (12,S78)	(24,554) (2,795)
Home and well				29,267	(22,791)		(6,476)
Outreach				18,888					18,888
Kickstart				15,882	(18,34S)		(4,734)
				212,989	(132,888)	(55,981)			2S,888
			f225,958	f355,S22	f(347,813)	f	-	f -	f2349767

NOTE 18 - TOTAL FUNDS	NOTE 18 - TOTAL FUNDS	(continued)	(continued)
Novement in ear	ended	31	Narch 2822
			Balances		Direct	Allocated			Balances
			brought	Incoming	resources	support			carr ied
			forward	resources f	~ex ended f	costs f	Transfers f		forward
Unr est ricted
General fund			187,854	122,63B	(288,157)	72,928		2,888	184,463
Designated funds:
Leasehold premises and related improvements Leasehold dilapidations			3B,853		(7,611)				38,442
and refurbishment Staff recruitment	and		49,853						49,853
rationalisation			28,588				(28,588)
Business continuity Bidding and cash flow			23,588				(23,588) 25&888		25,888
Covid provision								17,888	17,888
			131,186		(7,611)			(2&888)	121,495
			23B,168	122,63B	(287,76B)	72,92B			225,95B
Restricted
Noney advice matters Welfar e Benefits Advocacy Citizens Advice Hampshire			8,332	35,888 2,888	{13,7B8) (14,373)	(21,228) 4,841
in partner ship with
Macmillan Cancer Pathways Phone and digital Debt Specialist	Support support		9&763 15,888 B19	19,853 33,2B2	(15,413) (31,841) (375) (21,956)	(3,648) 21&27B (14&625) (12,145)
Help to Claim				44,767	(28,759)	(24,88B)
Home and Well NoneyWatch Settled Status Defibrillator Kickstart			9,B28 5,173 528	15,338 118 26,371	(11,323) {5,589) (528) (17,371)	(4,887) {4,429) (5,173) (9,888)
			49,427	175,921	(152&428)	(72,92B)
			f2B7,587	f29B,559	f{368,1BB)	f -	f	-	f225,95B

NOTE 11 — DO	NATI	ONS
			Year ended 31 Narch Unrestric- Restrict-				2823 Total	Year ended 31 March Unr estric- Restr ict-				2822 Total
			ted funds		ed	funds	funds	ted funds	ed funds			funds
			f			f		f		f		f
n~nneter
Gosport Borough		Council:
Core funding			112J	518			112,518	118,388			118,388
Donation for	volunteer
recruitment								3,888				3,888
Miscellaneous	donations			643			643	347		588		847
~Intan ible
Independent	examiner Js fees		1	888			1,888	1,888				1,888
			f114,153			f114,153		f114,647		f588	f115,147

						Year ended Unrestric-	Year ended Unrestric-	31 March Restrict-	31 March Restrict-	2823 Total	Year ended Unrest ic-	Year ended Unrest ic-	Year ended Unrest ic-	31 March Restrict-	31 March Restrict-	2822 Total
						ted funds f		ed funds f		funds	ted	funds f		ed funds		funds f
Citizens Advice		Hampshire			in
partnership with Cancer Support			Macmillan					17,883		17,883				18,553		18,553
Noney Advice	Matters							35,888		35,888				35„888		35,888
Citizens Advice		Hampshire:
Healthwatch						2,sse				2,sse	2J	658				2,658
Outreach								1e,eee		18,888
Seams																188
Help to Claim														44,767		44J767
NoneyWatch														118		118
Benefits advocacy								38,888		38,888				2,888		2,888
Money Saving U Benefit	Expert			Charity		7,395				7,395	1,795					1,795
Home 8 Well								29J267		29J267				15,338		15,338
Pathways								s2,e84		52,884
Money Advice	Service							15,673		15,673				33,282		33.282
Kickstart								15J882		15,882				26,371		26,371
Food and energy distr ibution		voucher				15,885				1s,ees	2,	688				2,6ee
						f24,958	f212,989		f237,859		f7,	145	f175,421		f182,566

NOTE 13	—	EXPENDITURE	EXPENDITURE	EXPENDITURE	ON	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES
							Year	ended 31 March			2823	Year ended		31 March		2822
							Unrestric-		Restrict-		Total	Unrestric-	Restrict-			Total
							ted funds		ed funds		funds	ted funds	ed funds			funds
							f		f		f	f		f		f
Payroll	and related
costs (Note 14)							141,271		123,734	265,885		162,612	144,288			386,S12
Redundancy		cost										4,995				4,995
Occupancy		expenses		(Note		15)	15&841		2&642		18,483	16,888		3,988		19,988
Personnel		expenses		(Note		16)	7&929		288		8&129	4,428		418		4&838
Office and		general
expenses		(Note 17)					22,365		5,432		27,797	19,741		3,982		23,643
							187&486		132&888	319&414		287&76S	152&428			368&188
Reallocation of suppor					t	costs	(55,981)		55,981			(72,928)		72,928
							f131,585	f187,989		f319,414		f134,848	f225,348		f368,188
NOTE 14	-	PAYROLL	AND		RELATED		COSTS
							Year ended 31 March Unrestric- Restrict-				2823 Total	Unrestr ic- Restrict- Year ended 31 March				Total 2822
							ted funds f		ed funds		funds	ted funds	ed funds			fundsf
G~ross s
Managerial		& administr			ation		39,188		28,584		59,6S4	65,147		16,818		81,165
Advice and		tr aining					93&874		94,818	187,S84		85,391	117&152			282&543
							132&174		115&394	247,568		158,538	133,178			283,788
Other a	roll cost
National	insurance						6,891		6,482		13,293	9,553		8&843		1S,396
Pension	contributions						2,286		1,938		4,144	2,521		2,187		4,788
							f141 271	f123 734		f265,885		f162,612	f144,288		f386,812
NOTE 15	-	OCCUPANCY		EXPENSES
							Year ended 31 March Unr estric- ted funds Restrict- ed funds				2823 Total funds	Year ended 31 March Unrestr ic- Restrict- ted funds ed funds				2822 Total fUnds
									f		f					f
Rent and	r	oom hir e							2,642		2,642			3,988		3,988
Service	charges &		maintenance				1&125				1&125	966				966
Water and		sewerage					632				632	462				462
Heat and	lighting						3J185				3,185	2,985				2,985
Cleaning							2&898				2,898	2,874				2,874
Amor tisation and depreciation							8&527				8J527	8,527				8,527
Equipment							282				282	1,866				1,866
							f15&841		f2&642	f18&483		f16&888		f3&988		f19&988

NOTE 16 — PERSONNEL E	XPE	NSES
				Year ended		31 March		2823	Year ended	31 March		2822
				Unrestric-	Restrict-			Total	Unrestric-	Restrict-		Total
				ted funds	ed funds			fundsf	ted funds	ed	funds	funds f
Staff events				1J133				1J133	1&166			1,166
Recruitment				2,723		118		2&841	488		138	538
Travel expenses				1J132		82		1,214	386		23	329
Training				&25				825	1,885		88	1,165
Medical and hygiene expenses Hospitality and staff welfare Legal and professional fees				616 1,588				616 1,588	156 699 688		185	341 699 688
				f7&929		f288		f&.129	f4&428	f418		f4,838
NOTE 17 - OFFICE AND	GENERAL			EXPENSES
				Year ended		31 March		2823	Year ended	31 March		2822
				Unr estric-	Restrict-			Total	Unr estric-	Restrict-		Total
				ted funds	ed funds			funds	ted funds	ed	funds	funds
				f					f		f	f
Pr inting and stationery				1&764				1,778	1,524		18	1,534
Equipment repairs and	renewals			3&669				3,669	45		48	85
Subscr iptions				85				&5	167			167
Citizens Advice fees	and
publications				2J&97		859		3J756	2,968		587	3,475
Postage and telephone				2,54S		875		3,423	3,268		289	3,557
Insurance				2J326		269		2,595	2,495			2,495
IT Support and Software				3&899		1,248		5,139	4,285		983	5,188
Depreciation of IT equipment									698			698
Support services				3,155		1,464		4,619	2,268		188	2&368
Miscellaneous expenses				759				759	798		37	827
Governance costs:
Statutory fees and AGM Independent examiner's Promotional costs Defibrillator		fees		289 1,888 54		719		289 1,eee 773	13 1,888 228	1,496 528		13 1,888 1,724 528
				f22,365	f5&432		f27,797		f19&741	f3,982		f23,643
NOTE 18 — EXCEPTIONAL	CHARGE
									Ze23f			2822f
Employment dispute:
Amount expended in the year Provision for liabilities			(see Note 9)						7,e9e 28,589
									f27&599

NOTE 22 — ANA	LYSI	S	OF NET A	SSETS BETWE	EN FUNDS
					2823			2822
					Net			Net
				Fixed	curr ent	Net	Fixed	curr ent	Net
				assets	assets	assets	assets	assets	assets
				f			f		f
Unr estricted
General fund				571	98d312	98,883	1,488	182,975	184,463
Designated funds:
Leasehold premises			and
improvements				22d831		22d831	38,442		38,442
Leasehold dilapidations
and refurbishment					49d853	49,853		49,853	49,853
- Cost-of-Living		provision			14,888	14,888
- Bidding and	cash flow				25,888	25,eee		25,888	25,888
- Covid provision								17,888	17,888
				23,482	186,365	289,767	31,938	194,828	225,958
Restr icted
Welfare benefits		advocacy			15,eee	15,888
Outreach					18 888	1e,eee
					25,eee	25,eee
TOTAL FUNDS	AT	31	MARCH,	f23,482	f211,365	F234,767	f31,938	f194,828	f225,958