2023-03-31-accounts

							Page
Trustees' annual report (incorporating			the	director's		report)
Independent auditor's	report to	the trustees			of Halton Citizens
Advice Bureau
Statement offinancial	activities	(including		income and
expenditure account)							18
Statement offinancial	position
Statement ofcash flows							20
Notes to the financial	statements						21

Registered	charity	name	name	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 MrJ Doyle *	Vice-Chair Treasurer
				Mr A Gibbs
				Mr G Hawker
				Mr P Lloyd-Jones"
				Mr C Mba	(Appointed 29 March 2023)
				Ms Isabelle Shanker	(Appointed 29 March 2023)
				Ms Lisa Driscoll Ms Claire Pentin *	(Appointed 29 March 2023) (Appointed 29 March 2023)
				Mrs SJohnson-Griffiths	(Resigned 29 July 2022)
				Ms SSemoif	(Resigned 3December 2022)
				MrJ Horsfall	(Resigned 13April 2023)

Trustees' Annual Report (Inc Year ended 31 March 2023	Trustees' Annual Report (Inc Year ended 31 March 2023	orporatin		g the Di	rector's Report)
Key Performance Indicators
Citizens Advice Halton has established		twelve		Key Performance Indicators. They are:
	KPI —these were set pre-COVID
	Maintain fully operating offices in both Widnes				MET
	and Runcom.
	Citizens Advice Halton's	telephone advice			MET —We were able to secure some extra funding to
	service will be staffed fora minimum			of20 hours	maintain our telephone advice team and provide a
	per week, and that callers	unable		to connect	minimum of 20 hours telephone cover per week.
	with a telephone operator can leave		a message		Unfortunately because of the Cost of Living crisis
	and get a call-back service.				demand for our service is growing at significant rate.
	Help in excess of5,000service users			each year	MET —during 2022/23 we were able to help 7,206
	(e.g. clients, attendees at	workshops/learning			unique clients. (Up from 5,436 in 21/22)
	events, recipients of our	digital	information
	services, etc.)
	Provide a range of information,			advice,	INET —as well our traditional advice service provision
	advocacy and support services for clients				we were also able to secure funding for employability
					support, energy advice and enhanced family support.
	Citizens Advice Halton will	work to ensure that			INET — Our service was still accessible to all
	clients from all communities	access	services.		communities.
	Citizens Advice Halton's	advice service will			INET —in the year we helped clients gain E2.3mil in
	achieve E1million ofeconomic gains			for service	additional income (E1.2mil in 2021/22) and also had
	users.				82.8mil of debt written off. (E2.6mil in 2021/22)
	Help service users reorganise 85million of				MET —intheyearwe helped service users reorganise
	unmanageable debts				f11.7mil of debts (F8.4mil. in 2021/22)
	Recruit 20 new volunteers				MET — Whilst we recruited 20 new volunteers,
					because some volunteers moved on (e.g. retired,
					found paid employment), the actual net impact is that
					our volunteer team grew by 10.
	Comply with all required accreditation			schemes	INET —We fully complied with all our accreditation
	(e.g. Advice Quality Standards,			Financial	schemes and regulatory frameworks.
	Conduct Authority, CIIA Membership			Scheme)
10.	Citizens Advice Halton	will maintain high			INET —Each year we carry out satisfaction surveys of
	customer and high staff satisfaction		levels		both our staff/volunteers and also our service users.
					89% of clients we surveyed said those surveyed said
					they would recommend us to others (92%in 2021/22).
					94%ofstaff surveyed said they would recommend us
					as a place to work or volunteer (97% in 2021/22).

					2023		2022
				Unrestricted	Restricted
			Note	funds E.	funds f	Totalfunds f	Total funds
Income and endowments
Donations and legacies				20,305		20,305	1?6
Charitable activities				262,315	896,446	1,158,761	1,069,815
Capital projects							135,500
Investment income				388		388	7
Other income				24,910		24,910	6,230
Total income				307,918	896,446	1,204,364	1,211,728
Expenditure
Expenditure on charitable		activities	10,11	252,710	946,568	1,199,278	1,040,184
Capital projects			13	—	—	—	195,157
Total expenditure				252,710	946,568	1,199,278	1,235,341
Net income/(expenditure)				55,208	(50,122)	5,086	(23,613)
Transfers between	funds			2,598	(2,598)
Net movement in	funds			57,806	(52,720)	5,086	(23,613)
Reconciliation offunds
Total funds brought	forward			622,994	258,593	881,587	905,200
Total funds carried forward				680,800	205,873	886,673	881,587

31 March 2023
					2023	2022
			Note
Fixed assets
Tangible fixed assets			17		57,527	76,527
Current assets
Debtors			18		76,595	176,398
Cash at bank and	in hand				882,396	741,747
					958,991	918,145
Creditors: amounts		falling due within one year	19		129,845	113,085
Net current assets					829,146	805,060
Total assets less	current liabilities				886,673	881,587
Net assets					886,673	881,587
Funds ofthe charity
Restricted funds					205,873	258,593
Unrestricted funds					680,800	622,994
Total charity funds			21		886,673	881,587
For the year ending 31 March 2023 the charity was entitled to exemption				from	audit under	section 477
ofthe Companies	Act	2006 relating to small companies.

Year ended 31 March	2023
			2023	2022
			E
Cash flows from operating	activities
Net income/(expenditure)			5,086	(23,613)
Adjustments for:
Depreciation oftangible fixed assets			19,000	19,019
Other interest receivable and	similar income		(388)	(7)
Accrued expenses			17,500	6,799
Changesin:
Trade and other debtors			99,803	(14,443)
Trade and other creditors			(740)	52,682
Cash generated from operations			140,261	40,437
Interest received			388
Net cash from operating activities			140,649	40,444
Cash flows from investing	activities
Purchase oftangible assets				(95,546)
Net cash used in investing activities				(95,546)
Net increase/(decrease) in	cash and cash	equivalents	140,649	(55,102)
Cash and cash equivalents	at beginning	ofyear	741,747	796,849
Cash and cash equivalents	at end ofyear		882,396	741,747

5.	not exceedi Donations	ng one pound. and legacies
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2023 f	Funds F	2022 F
	Donations
	Donations		20,305	20,305	176	176
6.	Charitable	activities
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2023
				F	F	E
	Grant income			262,315	896,446	1,158,761
	Other income
				262,315	896,446	1,158,761
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2022
				F	E	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

7.	Capital pro	jects
			Restricted	Total Funds	Restricted	Total Funds
			Funds	2023	Funds	2022
			F	F		F
	Capital projects				135,500	135,500
8.	Investment	income
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds F	2023	Funds f	2022
	Bank interest receivable		388	388	7	7

Other	income
			Unrestricted	Restricted	Total	Funds
			Funds	Funds		2023
			F	F		F
HMRC	CJRS	Grant
Other	income		24,910			24,910
			24,910			24,910
			Unrestricted	Restdcted	Total	Funds
			Funds	Funds		2022
			E
HMRC	CJRS	Grant	1,148			1,148
Other	income			5,082		5,082
			1,148	5,082		6,230

Expendi	ture on charit	able activities by fu	nd type
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
			F		K
Advice	and information	services	215,237	791,141	1,006,378
Support	costs		37,473	155,427	192,900
			252,710	946,568	1,199,278
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
				F
Advice	and information	services	182,991	718,361	901,352
Support	costs		3,555	135,277	138,832
			186,546	853,638	1,040,184

Expenditure	on charit	able activities	by activity type
			Activities
			undertaken	Support	Total funds	Total fund
			directly	costs	2023	2022
				F		F
Advice and	information	services	1,006,378	182,755	1,189,133	1,033,326
Governance	costs			10,145	10,145	6,858
			1,006,378	192,900	1,199,278	1,040,184

12.	Analysis	of	support costs
				Support
				costs	Total 2023	Total 2022
				F
	Staff costs			9,000	9,000	31,300
	Governance		costs	10,145	10,145	6,858
	Other support		costs	173,755	173,755	100,674
				192,900	192,900	138,832
13.	Capital	projects
			Restricted	Total Funds	Restricted	Total Funds
			Funds E	2023 f	Funds F	2022
	Runcorn	premises			195,157	195,157
14.	Auditors	remuneration
					2023	2022
						E
	Fees payable		for the audit ofthe financial statements		5,040	4,800

Staffcos	ts
The total	staff costs and	employee	benefits for the reporting	period are analysed as	follows:
				2023	2022
				F	E
Wages and salaries				882,763	848,787
Social security costs				68,316	67,442
Employer	contributions	to pension	plans	26,891	23,900
				977,970	940,129

17.	Tangible fixed asset	s
				Improve-
				ments to
				leasehold
				property
				E
	Cost
	At 1 April 2022 and	31 March 2023		95,546
	Depreciation
	At 1 Aptil 2022			19,019
	Charge for the year			19,000
	At 31 March 2023			38,019
	Carrying amount
	At 31 March 2023			57,527
	At 31 March 2022			76,527
18.	Debtors
			2023	2022
	Trade debtors		24,537	158,432
	Prepayments and accrued income		49,299	17,468
	Other debtors		2,759	498
			76,595	176,398
19.	Creditors: amounts	falling due within one year
			2023	2022
	Trade creditors		18,588	33,134
	Accruals and deferred	income	38,628	21,128
	Other creditors		72,629	58,823
			129,845	113,085

		At				At
		1 April 22	Income F	Expenditure F	Transfers f	31 March 23 F
General funds		362,994	307,918	(252,710)	2,598	420,800
Designated	funds:
Contractual	commitments	120,000				120,000
Premises refurbishments		100,000				100,000
Equipment		10,000				10,000
Development		30,000				30,000
		622,994	307,918	(252,710)	2,598	680,800
		At				At
		1 April 21	Income	Expenditure	Transfers	31 March 22
			F		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

Year ended 3	1 March 2	023
21. Analysis of	charitable	funds (continuedj
Restricted funds
						At
		At 1 April 22 f	Income	Expenditure	Transfers f	31 March 23
Sure Start		72,450				72,450
NHS Halton CCG	—PCT debt
advice		107,083	144,662	(178,371)		73,374
Public Health		6,680	18,000	(24,878)		(198)
Big Local		19,298	11,666	(23,222)		7,742
New Horizons		8,977	39,257	(39,269)		8,965
TWO projects		11,200	205,915	(199,242)		17,873
COVID Debt		32,905	71,500	(78,738)		25,667
Cancer Awareness			13,000	(13,006)	6
Comm Justice Foundation			14,672	(15,633)	961
Henry Smith			80,850	(81,326)	476
Warrington VA			15,000	(15,286)	286
MAPS			261,454	(256,560)	(4,894)
United Utilities			15,470	(16,037)	567
LCR Fund			5,000	(5,000)
		258,593	896,446	(946,568)	(2,598)	205,873
		At				At
		1 April 21 f	Income f	Expenditure	Transfers	31 March 22 f
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
Runcom 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	2023
Tangible fixed assets		57,527		57,527
Current assets		753,118	205,873	958,991
Creditors less than	1 year	(129,845)		(129,845)
Net assets		680,800	205,873	886,673
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		E
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

Analy	sis	ofc	han	ges	in net debt
										At
						At	1	Apr 2022	Cash flows	31 Mar	2023
									E		F.
Cash	at	bank	and	in	hand			741,747	140,649	882,396

Operating lea	Operating lea	se commit	ments
The total future		minimum	lease payments	under non-cancellable	operating	leases are	as follows:
						2023 E	2022 f
Not later than		1 year				63,908	53,053
Later than	1 year and not		later than 5years			225,805	262,327
Later than	5years					164,257	150,143
						453,970	465,523