2021-03-31-accounts - Halton Citizens Advice Bureau

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						Page
Trustees' annual report (incorporating			the	director's	report)
Independent auditor's	report to	the trustees of Halton			Citizens
Advice Bureau						15
Statement offinancial	activities	(including		income and
expenditure account)						20
Statement offinancial	position					21
Statement ofcash flows						22
Notes to the financial	statements					23

The financial	The financial	The financial	statements	statements	statements	comply	comply	with the Charities	with the Charities	with the Charities	Act 2011,	Act 2011,	Act 2011,	Act 2011,	the	Companies	Companies	Companies	Act 2006,	Act 2006,	the
Memorandum			and Articles			of Association, and Accounting						and	Reporting			by	Charities:			Statement	of
Recommended			Practice		(SORP), applicable to charities preparing									their accounts				in accordance with			the
Financial	Reporting			Standard			applicable in the		UK and			Republic			of Ireland			(FRS		102) (effective
1 January	2015).
Reference		and	administrative				details
Registered		charity		name				Halton Citizens	Advice			Bureau
								(also known as	Citizens			Advice		Halton)
Charity	registration			number				1118300
Company		registration			number			05346702
Authorised		8	regulated		by the
Financial		Conduct Authority
FRN								617620
Principal	office and			registered				Unit 3Victoria Building
office								Lugsdale Road
								Widnes
								Cheshire
								WA8 6DJ
The trustees
								Mr H Cockcroft Mr VA Rudder	* *						(Resigned			1 September 2020)
								Ms SSemoff
								Mr R MacKenzie							(Chair)
								Mr J Horsfall
										*
								Mr P Lloyd-Jones
								Mr A Gibbs
								Mrs SJohnson-Griffiths
								Mr P Lunio
								Mr D Allen Mr J Doyle *							(Resigned (Treasurer)			27 September 2021)
								Mr G Hawker
								Mr R Hindley	*
								Ms C McDonnell
*denotes	member ofthe				finance		committee
Company		secretary						Hitesh Patel
Senior management				team				Hitesh Patel —Chief Executive						Officer
								Dave Oakey —Service			Manager			(General		Advice)
								JoJones —Service Manager					(Wellbeing			&Targeted			Advice)
								Liz Reed —Service		Manager			(Employability				8 Fund		Raising)
								Chris Sutton —Service			Manager			(Specialist			Advice)

Trus	ees' A		l	R								i'
	n	u	a	ep	ort (	nc	orpora	t	ng t	e		rectors Report) /cont/nded/
Year	ended 31		March		2021
	Help in excess of5,000 (e.g. clients, attendees					service users each year at workshops/learning						MET —during 2020/21 we were able to help 5,184 unique Clients
	events,		recipients		of	our	digital		information
	services		etc	)
	Provide advocacy		a range of information, advice, and support services for clients									MET —as well our traditional advice service provision we were also able to secure funding for an
												employment law advice service.
	Citizens		Advice Halton			will	work to		ensure	that		NIET — Despite lockdown and a move to
	clients from all communities						access		services.			digital/telephone advice, our service was still
												accessible to all communities.
	Citizens		Advice		Halton's		advice	service		will		MET —in the year we helped clients gain f1.1mil in
	achieve	81million			ofeconomic gains				for service			additional income and also had 83.7mil ofdebt written
	users.											off.
	Help service			users reorganise				E5million			of	PARTIALLY MET —in the year we helped service
	unmanageable			debts								users reorganise E4.8mil. This lower figure was
												because demand for debt advice dropped dramatically
												after the Government announced a moratorium on
												debt recovery action.
	Recruit	20 new volunteers										NOT MET —Because of COVID restrictions we were
												only able to recruit 5 new volunteers.
	Comply	with all required				accreditation			schemes			MET —In November 2020 we passed our Year 3 CitA
	(e.g. Advice			Quality		Standards,			Financial			Membership Scheme audit and AQS kitemark.
	Conduct	Authority,			CitA Membership				Scheme)
10.	Citizens		Advice		Halton	will maintain				high		MET —Each year we carry out satisfactions surveys of
	customer		and	high	staff satisfaction				levels			both our staff/volunteers and also our service users.
												90% of clients we surveyed said they would
												recommend us to others. 97% ofstaff surveyed said
												they would recommend us as a place to work or
												volunteer.
	Participate		in	at	least	5	research/campaign					NOT MET — Because ofthe COVID, the focus ofthe
	exercises		in	order	to help		resolve		local	and		organisation has been on advice provision.
	national	social		policy issues.								Unfortunately participation in Research 8 Campaign
												work has been limited to strategic engagement with
												local stakeholders to mitigate the impact of COVID
												e.g. food poverty, fuel poverty, seams awareness.

Complaints will	Complaints will	be	acknowledged	acknowledged	within	5	MET	—We	received 2 complaints	received 2 complaints	received 2 complaints	during	the financial	the financial	the financial
working	days	with	full	response	within	20	year,	both	of which	were	responded		to	within	20
working	days.						working days.

								2021		2020
							Unrestricted	Restricted
							funds	funds	Total funds	Total funds
						Note			E
Income and	endowments
Donations and legacies						5	110		110	4,884
Charitable activities						6	179,163	893,832	1,072,995	873,506
Investment	income					7	26		26	180
Other income						8	14,751		14,751
Total income							194,050	893,832	1,087,882	878,570
Expenditure
Expenditure	on raising funds:
Costs	of raising		donations		and
legacies						9				498
Expenditure	on charitable			activities		10,11	115,035	766,613	881,648	814,377
Total expenditure							115,035	766,613	881,648	814,875
Net income	and net		movement		in	funds	79,015	127,219	206,234	63,695
Reconciliation offunds
Total funds	brought	forward					448,505	250,461	698,966	635,271
Total funds	carried		forward				527,520	377,680	905,200	698,966

31 March 2021
				2021	2020
			Note	6
Current assets
Debtors			16	161,955	231,062
Cash at bank and	in	hand		796,849	479,709
				958,804	710,771
Creditont: amounts		falling due within one year	17	53,604	11,805
Net current assets				905,200	698,966
Total assets less	current liabilities			905,200	698,966
Net assets				905,200	698,966
Funds ofthe charity
Restricted funds				377,680	250,461
Unrestricted funds				527,520	448,505
Total charity funds			19	905,200	698,966

						2021	2020
							2
Cash flows from operating			activities
Net income						206,234	63,695
Adjustments for:
Other interest receivable		snd	similar income			(26)	(180)
Accrued expenses						1,282	277
Changes in:
Trade and other	debtors					75,237	(65,009)
Trade and other	creditors					34,387	(14,229)
Cash generated	from operations					317,114	(15,446)
Interest received						26	180
Net cash from/(used in) operating				activities		317,140	(15,266)
Net increase/(decrease)		in	cash and cash		equivalents	317,140	(15,266)
Cash and cash	equivalents		at beginning		ofyear	479,709	494,975
Cash and cash	equivalents		at end ofyear			796,849	479,709

5.	Donations	and legacies
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2021	Funds	2020
				F			E
	Donations
	Donations			110	110	4,884	4,884
6.	Charitable	activities
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2021
							E
	Grant income				173,448	893,832	1,067,280
	Other income				5,715		5,715
					179,163	893,832	1,072,995
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2020
					E
	Grant income				187,630	658,276	845,906
	Other income				6,801	20,799	27,600
					194,431	679,075	873,506
7.	Investment	income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2021	Funds	2020
						f	f
	Bank interest receivable			26	26	180	180
8.	Other income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds f	2021 E	Funds	2020 E
	HMRC CJRS Grant			14,751	14,751
9.	Costs ofraising donations		and	legacies
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds E	2021 E	Funds	2020 f
	Costs of raising donations		and
	legacies					498	498

Expendit	ure on charitable activities by fu	nd type
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		6
Provision	of services and training	101,470	766,613	868,083
Support	costs	13,565		13,565
		115,035	766,613	881,648
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2020
		F
Provision	ofservices and training	151,082	652,797	803,879
Support	costs	10,498		10,498
		161,580	652,797	814,377

Expenditure	on charitable activities	by activity type
		Activities
		undertaken	Support	Total funds	Total fund
		directly	costs	2021	2020
		6	6	6
Provision of	services and training	868,083	5,908	873,991	809,577
Governance	costs		7,657	7,657	4,800
		868,083	13,565	881,648	814,377

Analysis of	support costs
		Support
		costs	Total 2021	Total 2020
		6	6
Staff costs		5,908	5,908	5,698
Governance	costs	7,657	7,657	4,800
		13,565	13,565	10,498

The total	staff costs an	d employee	benefits for the reporti	ng period are analysed as fo	llows:
				2021	2020
				E	E
Wages and salaries				680,614	631,521
Social security costs				50,936	44,446
Employer	contributions	to pension	plans	19,454	16,857
				751,004	692,824

Debtors
		2021	2020
		E	E
Trade debtors		147,463	215,360
Prepayments	and accrued income	14,258	15,702
Other debtors		234
		161,955	231,062

		2021	2020
			E
Trade creditors		3,190	3,095
Accruals and deferred	income	14,329	6,917
Other creditors		36,085	1,793
		53,604	11,805

Analysis of	charitable fun	ds
Unrestricted	funds	At				At
		1 April 20 F	Income f	Expenditure	Transfers F	31 March 21 F
General funds		283,505	194,050	(115,035)	(35,000)	327,520
Designated	funds:
Contractual	commitments	80,000				80,000
Premises refurbishments		45,000				45,000
Equipment		10,000				10,000
Development		30,000				30,000
Runcorn premises
building work					35,000	35,000
		448,505	194,050	(115,035)		527,520
Unrestricted	funds	At				At
		1 April 19 6	Income 6	Expenditure f	Transfers F.	31 March 20 F
General funds		246,088	199,495	(162,078)		283,505
Designated	funds:
Contractual	commitments	80,000				80,000
Premises refurbishments		45,000				45,000
Equipment		10,000				10,000
Development		30,000				30,000
		411,088	199,495	(162,078)		448,505

Restricted funds
		At				At
	1 April	20	Income	Expenditure	Transfers	31 March 21
	F					f
Sure Start	72,450					72,450
NHS Halton CCG —PCT
debt advice	64,410		141,960	(90,370)		116,000
Money Advice Services	79,940		217,863	(217,591)		80,212
Santander	4,500					4,500
Public Health	5,463		18,000	(11,975)		11,488
Better off Finance			181,601	(181,601)
Big Local	5,785		24,820	(11,293)		19,312
LCR Fund			5,000	(5,000)
CSIC			18,750	(18,750)
Directions			53,382	(53,382)
EBDX	17,913		3,250			21,163
GMMAP trainee			30,650	(24,520)		6,130
United Utilities			15,473	(15,744)		(271)
Henry Smith			19,750	(9,875)		9,875
New Horizons			13,589	(9,887)		3,702
HTC F2F			18,585	(18,730)		(145)
HTC PSW			14,439	(9,648)		4,791
COVID I ottery			50,412	(50,412)
CitA BEISgrant			30,060	(8,057)		22,003
CJF			27,016	(24,516)		2,500
Awards for All			9,232	(5,262)		3,970
	250,461		893,832	(766,613)		377,680

Analysis	ofcharitable fun	ds	(continued)
			At				At
		1	April 19	Income	Expenditure	Transfers	31 March 20
				6			F
Sure Start			69,450	3,000			72,450
NHS Halton CCG —PCT
debt advice			64,410	140,000	(140,000)		64,410
Money Advice Services			79,940	206,516	(206,516)		79,940
Santander			4,500				4,500
Public Health			3,839	18,000	(16,376)		5,463
Better off	Finance			176,068	(176,068)
Big Local			1,607	9,640	(5,462)		5,785
ASA				37,494	(37,494)
LCR Fund			437		(437)
CSIC				15,000	(15,000)
Universal	Support			30,713	(30,713)
Directions				24,731	(24,731)
EBDX				17,913			17,913
			224,183	679,075	(652,797)		250,461

Analysis ofnet as	sets between funds
		Unrestricted	Restricted	Total Funds
		Funds f	Funds 6	2021 6
Current assets		581,124	377,680	958,804
Creditors less than	1 year	(53,604)		(53,604)
Net assets		527,520	377,680	905,200
		Unrestricted	Restricted	Total Funds
		Funds f	Funds	2020
Current assets		460,310	250,461	710,771
Creditors less than	1 year	(11,805)		(11,805)
Net assets		448,505	250,461	698,966

21.	Analysis	ofchan	ges in	net debt
											At
						At 1 Apr	2020 F	Cash flows 9		31 Mar 2021 E
	Cash at bank and		in hand			479,709			317,140		796,849
22.	Operating	lease	commitments
	The total future minimum			lease payments	under	non-cancellable	operating		leases	are	as follows:
									2021		2020
	Later than	1 year	and not	later than 5 years					178,217		197,255