##
##
||||||||~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|
##
##
##
##
##
##
##
##
##
##
##
##
##
||||||||Note|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|
##
##