2022-03-31-accounts

						Page
Trustees' annual report (incorporating			the	director's	report)
Independent auditor's	report to	the trustees of Halton Citizens
Advice Bureau						16
Statement offinancial	activities	(including		income and
expenditure account)						21
Statement of financial	position					22
Statement ofcash flows						23
Notes to the financial	statements					24

Registered	Registered	charity	name	name	Halton Citizens Advice Bureau	Halton Citizens Advice Bureau
					(also known as Citizens Advice		Halton)
Charity registration			number		1118300
Company		registration		number	05346702
Authorised		&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 R MacKenzie		Chair
					Mr P Lunio		Vice-Chair
					Mr J Doyle *		Treasurer
					Mr A Gibbs
					Mr G Hawker
					MrJ Horsfall
					Mrs SJohnson-Griffiths *		(Resigned		29 July 2022)
					Mr P Lloyd-Jones
					Ms SSemoff
					Mr D Allen		(Resigned		27 September 2021)
					Mr R Hindley Mr H Cockcroft Ms C McDonnell		(Resigned (Resigned (Resigned		7 January 2022) 31 March 2022) 31 March 2022)
*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			& Fund Raising)
					Chris Sutton —Service Manager		(Specialist Advice)

	KPI —these were set pre-COVID	KPI —these were set pre-COVID
	Maintain fully operating	offices	in		both		MET- In February 2022	we	were able to open	a new
	Widnes and Runcorn.						purpose built advice centre in Runcorn Shopping
							City.
2,	Citizens Advice Halton's	telephone		advice			MET —We were able to	secure some extra funding
	service will be staffed for	a minimum			of 20		to maintain our telephone		advice team and provide
	hours per week, and that	callers	unable			to	a minimum of20 hours	telephone cover per		week.
	connect with a telephone operator		can		leave		Unfortunately because	of	the Cost of Living	crisis
	a message and get a call-back service.						demand for our service		is growing at significant
							rate.
	Help in excess of S,000 service users				each		MET —during 2021/22	we	were able to help	5,436
	year (e.g. clients,	attendees				at	unique clients
	workshops/learning events,	recipients		of		our
	digital information services,	etc.)
	Provide a range of information,			advice,			MET — as well our	traditional advice service
	advocacy and support services for		clients				provision we were also	able to secure funding for
							employability support and		enhance family support.
	Citizens Advice Halton will	work	to	ensure			MET - Despite lockdown and a move to
	that clients from all communities			access			digital/telephone advice,		our service was	still
	services.						accessible to all communities.
	Citizens Advice Halton's advice service					will	MET —in the year we helped clients gain 61.2mil in
	achieve E1million of economic		gains			for	additional income and	also had f2.6mil of		debt
	service users.						written off.
7,	Help service users reorganise ESmillion					of	MET — in the year	we	helped service	users
	unmanageable debts						reorganise f8.4mil.
	Recruit 20 new volunteers						NOT MET — Because	of	CQVID restrictions	and
							delays to the opening	of	our Runcorn office we
							were only able to recruit	18new volunteers in		2021-
							22.

	Comply		with	with		all	required	required		accreditation	accreditation	accreditation	accreditation	MET - We fully complied with all our accreditation
	schemes		(e.g.			Advice		Quality		Standards,				schemes and regulatory frameworks.
	Financial				Conduct			Authority,				CitA
	Membership				Scheme)
10.	Citizens	Advice				Halton		will	maintain			high		MET - Each year we carry out satisfactions surveys
	customer		and		high staff			satisfaction			levels			of both our staff/volunteers and also our service
														users. 92'4 ofclients we surveyed said they would
														recommend us to others. 97tra of staff surveyed
														said they would recommend us as a place to work
														or volunteer.
	Participate			in	at	least 5 research/campaign								MET — Because ofthe ongoing impact of COVID,
	exercises		in	order to			help resolve				local	and		the focus on advice provision and setting up our
	national	social policy					issues.							new Runcorn premises, participation in Research 8
														Campaign work was focused on to strategic
														engagement with local stakeholders around:
														Feeding Halton Partnership, Affordable Warmth
														Partnership, Household Support Fund & Fuel
														poverty, Seams awareness, Foodbank outreach
														suppott.
12,	Complaints			will		be acknowledged					within		5	MET — We received 6 complaints during the
	working	days			with full			response			within		20	financial year. All were acknowledged and
	working	days.												investigated within our target response times.

					2022		2021
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note	K	K	E	E
Income and endowments
Donations and legacies				176		176	110
Charitable activities				216,007	853,808	1,069,815	1,072,995
Capital projects					135,500	135,500
Investment income				7		7	26
Other income				1,148	5,082	6,230	14,751
Total income				217,338	994,390	1,211,728	1,087,882
Expenditure
Expenditure on charitable		activities	10,11	186,546	853,638	1,040,184	881,648
Capital projects			13	—	195,157	195,157
Total expenditure				186,546	1,048,795	1,235,341	881,648
Net (expenditure)/income				30,792	(54,405)	(23,613)	206,234
Transfers between	funds			64,682	(64,682)
Net movement in funds				95,474	(119,087)	(23,613)	206,234
Reconciliation offunds
Total funds brought	forward			527,520	377,680	905,200	698,966
Total funds carried forward				622,994	258,593	881,587	905,200

31 March	2022
						2022	2021
					Note	6
Fixed assets
Tangible fixed assets					17	76,527
Current assets
Debtors					18	176,398	161,955
Cash at bank	and	in	hand			741,747	796,849
						918,145	958,804
Creditors: amounts			falling	due within one year	19	113,085	53,604
Net current	assets					805,060	905,200
Total assets	less	current		liabilities		881,587	905,200
Net assets						881,587	905,200
Funds ofthe	charity
Restricted funds						258,593	377,680
Unrestricted	funds					622,994	527,520
Total charity	funds				21	881,587	905,200

Year ended 31 March	2022
			2022	2021
				F
Cash flows from operating	activities
Net (expenditure)/income			(23,613)	206,234
Adjustments for:
Depreciation oftangible fixed assets			19,019
Other interest receivable and	similar income		(7)	(26)
Accrued expenses			6,799	1,282
Changesin:
Trade and other debtors			(14,443)	75,237
Trade and other creditors			52,682	34,387
Cash generated from operations			40,437	317,114
Interest received			7	26
Net cash from operating activities			40,444	317,140
Cash flows from investing	activities
Purchase oftangible assets			(95,546)
Net cash used in investing activities			(95,546)
Net (decrease)/increase in	cash and cash	equivalents	(55,102)	317,140
Cash and cash equivalents	at beginning	ofyear	796,849	479,709
Cash and cash equivalents	at end ofyear		741,747	796,849

Donations and legacies
	Unrestricted	Total	Funds	Unrestricted	Total	Funds
	Funds		2022 f	Funds		2021 f
Donations
Donations	176		176	110		110

		Unrestricted	Restricted	Total Funds
		Funds f	Funds f	2022 f
Grant	income	214,434	851,909	1,066,343
Other	income	1,573	1,899	3,472
		216,007	853,808	1,069,815
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		F
Grant	income	173,448	893,832	1,067,280
Other	income	5,715		5,715
		179,163	893,832	1,072,995

Capital	projects
		Restricted	Total Funds	Restricted	Total Funds
		Funds f	2022	Funds f	2021 f
Capital	projects	135,500	135,500

Investment income
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds f	2022 f	Funds F	2021
Bank interest receivable	7	7	26	26
Other income
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022 f
HMRC CJRS Grant		1,148		1,148
Other income			5,082	5,082
		1,148	5,082	6,230

Other	income	(candnued)
			Unrestricted	Restricted	Total	Funds
			Funds	Funds		2021
			E	6		6
HMRC	CJRS	Grant	14,751			14,751
Other	income
			14,751			14,751

Expenditure on charit	able activities by fu	nd type
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		6		E
Advice and information	services	182,991	718,361	901,352
Supportcosts		3,555	135,277	138,832
		186,546	853,638	1,040,184
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
			6	F
Advice and information	services	101,470	766,613	868,083
Support costs		13,565		13,565
		115,035	766,613	881,648

Expenditure	on charit	able activities	by activity type
			Activities
			undertaken	Support	Total funds	Total fund
			directly	costs	2022	2021
				F	E	E
Advice and	information	services	901,352	131,974	1,033,326	873,991
Governance	costs			6,858	6,858	7,657
			901,352	138,832	1,040,184	881,648

					Support
					costs f	Total 2022 f	Total 2021 F
	Staff costs				31,300	31,300	5,908
	Governance		costs		6,858	6,858	7,657
	Other costs				100,674	100,674
					138,832	138,832	13,565
13.	Capital	projects
				Restricted	Total Funds	Restricted	Total Funds
				Funds	2022 f	Funds f	2021 F
	Runcorn	premises		195,157	195,157
14.	Auditors	remuneration
						2022 f	2021f
	Fees payable		for the audit ofthe financial statements			4,800	5,200

Staff co	sts	sts	sts	sts
The total	staff costs and employee				benefits	for the reporting		period are	analysed as follows:
									2022	2021
										F
Wages and		salaries							848,787	680,614
Social secudity costs									67,442	50,936
Employer	contributions		to pension		plans				23,900	19,454
									940,129	751,004
The average		number offull-time		equivalent		employees	during	the year	is analysed	as follows:
									2022	2021
									No.	No.
Number	of staff								34	32
No employee		received	employee		benefits of more than		f60,000 during		the year (2021:Nil).

Tangible fixed asset	s
		Improvement
			to leasehold
			property
Cost
At 1 April 2021
Additions			95,546
At 31 March 2022			95,546
Depreciation
At 1 April 2021
Charge for the year			19,019
At 31 March 2022			19,019
Carrying amount
At 31 March 2022			76,527
At 31 March 2021
Debtors
		2022	2021
Trade debtors		158,432	147,463
Prepayments and accrued income		17,468	14,258
Other debtors		498	234
		176,398	161,955
Creditors: amounts	falling due within one year
		2022 f	2021
Trade creditors		33,134	3,190
Accruals and deferred	income	21,128	14,329
Other creditors		58,823	36,085
		113,085	53,604

	At				At
	1 April 21	Income	Expenditure	Transfers	31 March 22
	F	F		6	F.
General funds	327,520	217,338	(186,546)	4,682	362,994
Designated funds:
Contractual commitments	80,000			40,000	120,000
Premises refurbishments	45,000			55,000	100,000
Equipment	10,000				10,000
Development	30,000				30,000
Runcorn premises
building work	35,000			(35,000)
	527,520	217,338	(186,546)	64,682	622,994
	At				At
	1 April 20	Income	Expenditure	Transfers	31 March 21
	F	6	F	F	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

Analysis ofcharitable fun	ds (conanverr)
Restricted funds
	At					At
	1 April 21	Income	Expenditure	Transfers	31 March	22
	E	E	E	E	E
Sure Start	72,450				72,450
NHS Halton CCG —PCT
debt advice	116,000	142,244	(151,161)		107,083
Money Advice Services	80,212	207,809	(209,702)	(78,319)
Santander	4,500		(4,500)
Public Health	11,488	18,000	(22,808)		6,680
Big Local	19,312	20,000	(20,014)		19,298
EBDX	21,163			(21,163)
GMMAP trainee	6,130	37,015	(43,400)	255
United Utilities	(271)	30,943	(30,942)	270
Henry Smith	9,875	39,750	(49,722)	97
New Horizons	3,702	46,916	(41,641)		8,977
HTC F2F and P8W	4,646	24,750	(29,948)	552
CitA BEISgrant	22,003		(22,814)	811
CJF	2,500		(2,500)
Awards for All	3,970		(3,970)
TWO projects		236,381	(225,181)		11,200
COVID Debt		50,000	(17,095)		32,905
Other		5,082	(5,554)	472
Runcorn premises
building work		135,500	(167,843)	32,343
	377,680	994,390	(1,048,795)	(64,682)	258,593

Analysis ofnet as	sets between funds
		Unrestricted	Restricted	Total Funds
		Funds f	Funds	2022 f
Tangible fixed assets			76,527	76,527
Current assets		736,079	182,066	918,145
Creditors less than	1 year	(113,085)		(113,085)
Net assets		622,994	258,593	881,587
		Unrestricted	Restricted	Total Funds
		Funds f	Funds	2021
Tangible fixed assets
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

Analy	sis	ofc	han	ges	in net debt
										At
						At	1	Apr 2021 f	Cash flows f.	31 Mar	2022 f
Cash	at	bank	and	in	hand			796,849	(55,102)	741,747

Operating	lea	se commit	ments
The total	future	minimum	lease payments	under non-cancellable	operating	leases are as follows:
						2022 f	2021 6
Not later than		1 year				53,053	21,258
Later than	1 year and not		later than 5years			262,327	156,959
Later than	5years					150,143
						465,523	178,217