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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||||||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|
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|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||®ulated||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)|||
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||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.||||
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||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.|
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||||||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|
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|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|
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|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|
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|Donations
and legacies|||||||
|---|---|---|---|---|---|---|
||Unrestricted|Total|Funds|Unrestricted|Total|Funds|
||Funds||2022
f|Funds||2021
f|
|Donations|||||||
|Donations|176||176|110||110|
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|||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|
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|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|
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|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|
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|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|
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||||||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).||
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|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|
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||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|
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|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||
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|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|
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|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||
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|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|
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