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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|
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|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|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)|||||
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|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.|
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|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.|||||||||
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|||||||||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|
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|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|
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|||||||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|
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|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|
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|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|
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|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|
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|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|
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|||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|
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|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|
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|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|
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|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|
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|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|
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|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|
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