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|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|
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|Registered|charity|name|name|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
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)|
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|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).|
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||||||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|
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|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.|||||
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|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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|||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|
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|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|
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|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|
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|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||
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|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|
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