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2021-03-31-accounts

Charity Registration No. 1121988

Company Registration No. 6347304 (England and Wales)

CITIZENS ADVICE SUNDERLAND ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

CITIZENS ADVICE SUNDERLAND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr C Graham Mr T Taylor Mr J Hicks Doctor D W Reed Mr D R Wood Mr P Wallace Mr M Hankins (Appointed 29 January 2021) Mr R Singh (Appointed 29 January 2021) Ms N Islam (Appointed 27 May Secretary MrsD Irving Charity number 1121988 Company number 6347304 Registered office 5a Waterloo Place Sunderland Tyne and Wear United Kingdom SR1 3HT Independent examiner Yasmin Bari (FCA) Bede House 3 Belmont Business Park Durham DH1 1TW

(Appointed 29 January 2021) (Appointed 27 May 2021)

CITIZENS ADVICE SUNDERLAND

CONTENTS

Page
Trustees’ report 1-6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notestothefinancialstatements 10-19

CITIZENS ADVICE SUNDERLAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and accounts for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the bureau's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice 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 2019)". Objectives and activities The charity’s objects are to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in Sunderland and surrounding areas. ,

All of the charity's activities focus on advice provision and support for public benefit and the work is carried out through face-to-face consultations, telephone advice and community talks/sessions.

Through free, independent, confidential and impartial advice, we aim to provide the advice people need for the problems they face and to improve the policies that affect people's lives. We also recognise the positive value of diversity, promote equality and challenge discrimination.

Under normal circumstances, advice is provided through a number of channels including telephone, webchat and face to face. However, with the unanticipated pandemic and national lockdown, all of our services have been delivered remotely by telephone, webchat and email this year, due to our offices being closed.

Contribution of Volunteers

Although very few in number at present, the organisation receives help and support in the form of voluntary assistance in administering the charity through its Trustee Board. In addition to the nine trustees, we currently benefit from having five volunteers, with others who we can call on to help one off events such as bag packs and manning information stalls.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the bureau should undertake.

Achievements and performance

Despite the uncertain and difficult financial landscape, Citizens Advice Sunderland has performed well and has helped 13,400 clients this year with over 35,000 issues. Due to lockdown the pandemic, demand for debt and benefit advice has been constantly high and our telephone advice line and our drop in services continue to be extremely busy.

We continue to struggle to meet demand and we have put a hold on recruiting volunteers this year. On the return to the office, we plan to carry out a large scale volunteer recruitment drive to help meet the anticipated increase in demand following the end of lockdown and the furlough scheme. In preparation, we are reviewing and revising our existing training plan to make it more robust, timely and allow for continual practice throughout.

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CITIZENS ADVICE SUNDERLAND

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

We have a three year contract with Sunderland City Council to provide First Tier advice in Welfare Benefits and Debt for those living in the East of Sunderland. Our contract with the Department of Work and Pensions to provide support to people making an initial claim for Universal Credit has been extended for a further 12 months. Again, this contract has been hit by the pandemic and, where we were based in the local JobCentre offices, we are currently only providing advice by telephone and webchat.

In addition to our Money Advice, Help to Claim and First Tier contracts, we have a contract with the Wise Group to provide Financial Capabilities to people on the Wise Steps programme. This programme is funded by the European Social Fund and the Big Lottery Community Fund and we work with other local stakeholders in preparing people to get back into work. We are working with other local support agencies to support clients with specialist advice and the partnership is proving very successful in providing clients with a holistic approach to getting them back into work. We have secured additional grants with the British Gas Energy Trust and the Energy Redress Scheme and this has allowed us to provide additional and complementary support for our existing services. Despite the issues of lockdown, we are seeing some positive and long lasting outcomes on behalf of our clients and it means we can do so much more for them than we could before.

It has been another good year for securing income gains and writing off debts on behalf of clients and gains of just under £5.2 million were recorded. This is very similar to what we achieved last year and is good news for our clients and the local community.

Despite the pandemic and the difficulties and the uncertainty we faced this year, the staff and volunteers have been outstanding. They have adapted admirably to the lockdown and the urgent changes we have needed to make and their unfaltering dedication and commitment to the service and the local community is inspiring. We have an excellent and cohesive team who are all willing to go the extra mile to make a real difference to people’s lives.

We are proud of our achievements, however, we have faced some difficult challenges and it has been an extremely tough year for us, our local community and the whole country. We anticipate that we will see an increase in demand next year and the economic and political landscape is uncertain. Nevertheless, we will continue to work very hard within the community to build a local network with other partner organisations and community groups to both promote the work the organisation does and to work in partnership to help meet the ever increasing need.

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CITIZENS ADVICE SUNDERLAND

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Financial review

The organisation is primarily funded by grants from the Money Advice and Pensions Service to provide advice on debt and financial issues and the Department of Work and Pensions Help to Claim service helping people to claim Universal Credit. We have two other major contracts which are the First Tier Service funded by Sunderland Council and Wise Steps, managed by the Wise Group and funded by the European Social Fund and the Big Lottery Community Fund. This year, we have received funding to provide Energy and Debt support from the British Gas Energy Trust (BGET) and the Energy Redress Scheme. Both of these grants complement our existing services and are a welcome addition to our services. They allow us to find ways of helping clients make savings through energy measures as well as deal with debts and maximise income cohesively. Other income comes from one-off projects, COVID recovery support, and bank interest. This includes money received from the Illegal Money Lending Team to support our Loan Shark awareness campaign. We will use the money to design and produce a game that we can use in schools to raise awareness of loan sharks and, working in partnership with the Credit Union, we will educate children in responsible borrowing and spending choices.

The organisation ends the year with a surplus of £117,858 (2020: £66,233) which puts us in a strong position moving forward. Most of the savings come from salary savings and a reduction in office costs due to all staff working from home. With the extra funding we have received last year has allowed us to invest in more people to help ensure we have enough resource to meet demand, particularly after lockdown. However, once we return to the office we will need to look at housing the extra staff, particularly as our existing premises are already feeling the strain. Nevertheless, having reviewed the organisation’s current financial position, the Trustee Board is assured that the charity has adequate financial resources and is able to manage all known business risks going .forward. The Management Committee has a reasonable expectation that it has adequate resources to continue in operation for the foreseeable future and believe that there are no material uncertainties that call into doubt its ability to continue as a going concern.

Investment Policy

The Management Committee regularly reviews available investment products and seeks to invest reserve funds in low risk, short term investment products which provide the best interest rates attainable. To mitigate investment risk, diversification is limited to those institutions with a solid reputation and a strong credit rating.

Reserves Policy

The Trustee Board hasa policy for holding unrestricted reserves to protect the organisation from the impact of shortfalls in forecast income, unforeseen expenditure or planned expenditure that will support the delivery of its charitable objectives.

Reserves carried forward as at 31 March 2021 are £649,866 Unrestricted (2020 : £653,799) and £272,311 Restricted (2020: £150,520), totalling £922,177 (2020: £804,319).

In light of the current climate and an uncertain future, the Trustee Board seeks to maintain a minimum of nine months’ (2021: £58,920) running costs in reserve. The unrestricted reserves position of reserves as at the 31 March 2021 continues to stay above that intended, however, with the additional staff, we believe that this will change in the coming year. Given the uncertainty of the funding landscape and the economic climate, it is important to remain prudent, agile and flexible

Any restricted balances held for the purpose of specific projects at year end do not form part of the reserves policy other than to spend the money in accordance with funders’ restrictions.

The trustees has assessed the major risks to which the bureau is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

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CITIZENS ADVICE SUNDERLAND

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Plans for 2021-22

We start 2021 with uncertainty. As this year ends, we still find ourselves in lockdown and our offices remain closed to the public. It is anticipated that we will see measures eased in the summer but it’s very much still uncertain. Having the additional staff we are facing a deficit budget but we have already seen some positive steps to securing additional funding to support us in recovery, so we are optimistic.

We are keen to get back into the office and be there for those in our community when they need us the most. Our contracts allow us to provide a robust service to our clients but we appreciate that clients, particularly the more vulnerable, rely on our drop-in services and face-to-face appointments and this is something we are desperate to reinstate. : We will continue to work on our plans for expansion and at a time when the whole community has pulled together, we will look to forge partnerships and strengthen our network. We will revitalise our volunteer recruitment programme and look at alternative ways of building resource and offering valuable work experience to those that may have the skill but don’t have the much needed experience that employers demand.

More now than ever, the future is uncertain and unclear, but some things will always remain constant and that is our unwavering dedication to meeting the needs of our community.

As always, we expect that the next 12 months will be extremely busy and challenging particularly as the whole country has been on hold for the last year and it’s been a struggle for everyone. However, our focus will remain steadfast in providing high quality advice and support for the people of Sunderland. Every effort will be taken to finding the best and most effective way of achieving the charity’s goals over the next 12 months.

During the pandemic, we will look to strengthen our infrastructure and review our current practices to explore the opportunities of embracing new technology and digital services. These are uncertain times and we anticipate great change but we will continue to provide the advice people need in the best way we can. We will continue to work on our plans for expansion and to re-energise and rewrite our training programme to streamline it and improve the experience for new employees. Necessity is the mother of invention and, never more so than now, can we look at becoming more innovative and embracing new ways of working and serving our clients. However, some things will always remain constant and that is our unwavering dedication to meeting the needs of our community.

As always, we expect that the next 12 months will be extremely busy and challenging particularly during the pandemic, but, as always, our focus will remain on providing high quality advice and support for the people of Sunderland. Every effort will be taken to finding the best and most effective way of achieving the charity's goals over the next 12 months.

Structure, governance and management

Citizens Advice Sunderland is a member of the National Association of Citizens Advice Bureaux (NACAB) which provides support and a framework of agreed memberships standards of advice and casework management. However, the organisation maintains its independence and all policy decisions are taken by the Trustee Board in meeting its charitable objects.

The charity was incorporated on the 20 August 2007 and is governed by its Memorandum and Articles of Association (as amended in 2012). Overall responsibility for governance rests with the Trustee Board.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

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CITIZENS ADVICE SUNDERLAND TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Mr C Graham

Mr T Taylor Mr J Hicks Doctor D W Reed Mr D R Wood Mr A Holland (Resigned 29 April 2021) Mr P Wallace Mr M Hankins (Appointed 29 January 2021) Mr R Singh (Appointed 29 January 2021) Mrs A Kanyangu (Resigned 3 November 2020) Mr M Hook (Resigned 23 October 2020) Ms N Islam (Appointed 27 May 2021)

The trustees are also directors of Citizens Advice Sunderland for the purposes of Company Law. Starting the year with 10 trustees, the newly recruited Board members have been getting to grips with learning about the organisation and looking to the future. We now have a cohesive and ambitious Board of Directors who are keen to make a difference in our local community and the trustees are working hard on drawing up an achievable but ambitious strategic action plan.

The Trustee Board:

All newly appointed trustees receive a Welcome Pack and a full induction using training and resources provided through the Citizens Advice intranet site, Cablink. All trustees are encouraged to take up further training opportunities as appropriate and engagement with the wider service is undertaken throughout the year in participating in forums, conferences and consultations wherever possible. The local Citizens Advice trustee board oversee the information security of all personal information of our clients, staff, funders and strategic partners that is processed. The local Citizens Advice hold joint responsibility for client data that is held in our case management system, with the national Citizens Advice Service. An information assurance management team exists to ensure the confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which is compliant with the requirements the General Data Protection Regulation and Data Protection Act 2018.

Management team Denise Irving is the Chief Officer and is supported by a small management team of Susan White and Louise Young, Advice Services Managers and Peter Wilson, the Finance Officer, who help manage the day to day operations of the organisation.

Administrative details

Company number: 6347304

Registered charity number: 1121988

Company secretary: Denise Irving

Registered office: 5a Waterloo Place, Sunderland, SR1 3HT

Independent examiner: Yasmin Bari FCA (Bede House, 3 Belmont Business Park, Durham, DH1 1TW)

Bankers: HSBC (Unit 49-51, The Bridges Shopping Centre, Market Square, Sunderland, SR1 3LE)

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CITIZENS ADVICE SUNDERLAND

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees’ report was approved by the Board of Trustees.

Mr C Graham Trustee Dated: 26 August 2021

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CITIZENS ADVICE SUNDERLAND

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CITIZENS ADVICE SUNDERLAND

| report to the trustees on my examination of the financial statements of Citizens Advice Sunderland (the bureau) for the year ended 31 March 2021.

Responsibilities and basis of report

As the trustees of the bureau (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the bureau are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the bureau’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the bureau’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of ICAEW, which is one of the listed bodies.

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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Yasmin Bari FCA %, ; =
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Azets Audit Services

Bede House 3 Belmont Business Park Durham DH1 1TW

United Kingdom

Dated: 26 August 2021

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CITIZENS ADVICE SUNDERLAND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted Restricted Total Unrestricted Restricted Total
. funds funds funds funds
2021 2021 2021 2020 2020 2020
Notes £ £ £ £ £ £
Income from:
Donations andlegacies 3 1,673 - 1,673 471 - 471
Charitable activities 4 65,493 740,398 805,891 7,511 597,674 605,185
Investments 5 7,629 - 7,629 10,469 - 10,469
Total income 74,795 740,398 815,193 18,451 597,674 616,125
Expenditure on:
Charitable activities 6 78,560 618,666 697,226 35,033 514,767 549,800
Other 11 168 (59) 109 42 50 92
Total resources
expended 78,728 618,607 697,335 35,075 514,817 549,892
Net (expenditure)/income
for the year/
Net movement in funds (3,933) 121,791 117,858 (16,624) 82,857 66,233
Fund balances at 1
April 2020 653,799 150,520 804,319 670,423 67,663 738,086
Fund balances at 31
March2021 649,866 272,311 922,177 653,799 150,520 804,319

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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CITIZENS ADVICE SUNDERLAND

BALANCE SHEET AS AT 31 MARCH 2021

2021 2020
Notes £ £ £ £
Fixed assets
Tangible assets 13 20,673 27,951
Current assets
Debtors 14 44,860 55,631
Cash at bank and in hand 885,858 741,619
930,718 797,250
Creditors: amounts falling due within
one year 15 (29,214) (20,882)
Net current assets 901,504 776,368
Total assets less current liabilities 922,177 804,319
Income funds
Restricted funds 16 272,311 150,520
Unrestricted funds 649,866 653,799
922,177 804,319

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 26 August 2021

Mr C Graham Doctor D W Reed Trustee Trustee

Company Registration No. 6347304

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CITIZENS ADVICE SUNDERLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Charity information

Citizens Advice Sunderland is a private company limited by guarantee incorporated in England and Wales. The registered office is 5a Waterloo Place, Sunderland, Tyne and Wear, SR1 3HT, United Kingdom.

The financial statements have been prepared in accordance with the bureau's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice 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 2019)". The bureau is a Public Benefit Entity as defined by FRS 102.

The bureau has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the bureau. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the bureau has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the bureau.

Cash donations are recognised on receipt. Other donations are recognised once the bureau has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

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CITIZENS ADVICE SUNDERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

(Continued)

Direct charitable expenditure includes the direct costs of the activities and depreciation on related assets. Where such costs relate to more than one functional cost category, they have been split on an appropriate basis.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements Straight line over 5 years Computers 25% on cost The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets At each reporting end date, the bureau reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Financial instruments are recognised in the bureau's balance sheet when the bureau becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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CITIZENS ADVICE SUNDERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the bureau’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received,

Termination benefits are recognised immediately as an expense when the bureau is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 ~~ Critical accounting estimates and judgements

In the application of the bureau’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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CITIZENS ADVICE SUNDERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Donations and gifts 1,673 471
4 Charitable activities
Provision ofProvision Provision of
advice advice
2021 2020
£ £
Performance related grants 740,398 597,674
Other income 65,493 7,511
805,891 605,185
Analysis by fund
Unrestricted funds 65,493 7,511
Restricted funds 740,398 597,674
805,891 605,185
MASDAP 340,361 283,749
First Tier 96,666 86,970
Wise Steps 39,869 36,608
Help to Claim 196,052 190,347
Energy Redress Scheme 5,844 -
British Gas Energy Trust 61,606 -
5 Investments
Unrestricted Unrestricted
funds funds
2021 2020
£ £
Interestreceivable 7,629 10,469

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CITIZENS ADVICE SUNDERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

6 Charitable activities

Provision ofProvision Provisionof
advice advice
2021 2020
£ £
Staff costs 560,290 439,719
Depreciation and impairment 1,434 1,383
Staffand volunteer expenses 2,066 1,874
Repairs and renewals 719 3,313
Insurance 310 262
Postage, printing and stationery 828 956
Materials, subscriptions and licences 894 451
Telephone 1,124 870
Rent 2,069 735
Rates 179 74
Light and heat 193 251
Cleaning 788 557
Sundry expenses 18,853 1,763
Other charitable expenditure 1,234 1,086
590,981 453,294
Share ofsupport costs (see note 8) 101,634 91,666
Share ofgovernance costs (see note 8) 4,611 4,840
697,226 549,800
Analysis by fund
Unrestricted funds 78,560 35,033
Restricted funds 618,666 514,767
697,226 549,800
Forthe year ended 31 March 2020
Unrestricted funds 35,033
Restricted funds 514,767
549,800

7 Description of charitable activities

Provision of advice

The charitable activity is the provision of advice.

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CITIZENS ADVICE SUNDERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

8 Support costs

Support costs
SupportGovernance Governance 2021 2020
costs costs
£ £ £ £
Staffcosts 31,862 - 31,862 17,446
Depreciation 13,485 - 13,485 13,853
Independent examiners fee - 4,611 4,611 1,680
Legal and professional - - - 3,160
Staffand volunteerexpenses 1,469 - 1,469 1,274
Repairs and renewals 1,957 - 1,957 2,185
Insurance 2,919 - 2,919 2,936
Printing, stationery and postage 2,486 - 2,486 7,054
Materials, subscriptions and licences 4,257 - 4,257 4,522
Telephone 10,564 - 10,564 8,697
Rent 19,586 - 19,586 16,664
Other support costs 13,049 - 13,049 17,035
101,634 4,611 106,245 96,506
Analysed between
Charitableactivities 101,634 4,611 106,245 96,506

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but one of them was reimbursed a total of £39 travelling expenses (2020- one was reimbursed £32).

10 Employees

The average monthly number employees during the year was 26 :

2021 2020
Number Number
Management 4 3
Administrative 2 2
Caseworkers 19 15
Cleaner 1 1
Total 26 21

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CITIZENS ADVICE SUNDERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

10 Employees (Continued)
Employment costs 2021 2020
£ £
Wages and salaries 542,355 419,519
Social security costs 38,476 29,207
Other pension costs 11,321 8,439
592,152 457,165

In addition a great amount of time, the value of which is impossible to reflect in these financial statements, is donated by volunteers.

There were no employees whose annual remuneration was £60,000 or more.

11 Other

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
£ £
2021 2021 2021 2020 2020 2020
Financing costs 62 (59) 3 3 - 3
Other expenditure 106 - 106 39 50 89
168 (59) 109 42 50 92

12 Taxation

Citizens Advice Sunderland, as a registered charity, is potentially exempt from taxation of income and gains falling within S505 of the Income and Corporation Taxes Act 1988 and S256 of the Taxation of Chargeable Gains Act 1992. No tax charge has arisen in the year.

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CITIZENS ADVICE SUNDERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

13 Tangible fixed assets
Leasehold Computers Total
improvements
£ £ £
Cost
At 1 April 2020 43,203 106,776 149,979
Additions - 7,640 7,640
At 31 March 2021 43,203 114,416 157,619
Depreciation and impairment
At 1 April 2020 25,922 96,106 122,028
Depreciation charged in the year 8,640 6,278 14,918
At 31 March 2021 34,562 102,384 136,946
Carrying amount
At 31 March 2021 8,641 12,032 20,673
At 31 March 2020 17,281 10,670 27,951
14 Debtors
2021 2020
Amounts falling due within one year: & 3
Trade debtors 19,899 27,218
Prepayments and accrued income 24,961 28,413
44,860 55,631
15 Creditors: amounts falling due within one year
2021 2020
a £
Trade creditors 2,982 6,594
Other creditors 11,450 6,983
Accruals and deferred income 14,782 7,305
29,214 20,882

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CITIZENS ADVICE SUNDERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

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16 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at
1 April 2019		 Incoming
resources		 Resources
expended		 Balance at
1 April 2020		 Incoming
resources		 Resources
Balanceat
expended 31 March 2021
£ £ £ £ £ £ £
Business
Innnovation
and Skills 9,256 - - 9,256 - - 9,256
Money
Advice
Service Debt
Advice
Project 12,844 283,749 (244,530) 52,063 340,361 (290,201) 102,223
Sunderland
City Council
Big Lottery		 45,563 86,970 (43,332) 89,201 96,667 (46,811) 139,057
Fund and
European
Social Fund - 36,608 (36,608) - 39,869 (39,869) -
Universal
Support -
Help to claim - 190,347 (190,347) - 196,052 (196,052) -
Energy
Redress
Scheme - - - - 5,844 (5,844) -
British Gas
Energy Trust
(BGET) - - - - 61,606 (39,831) 21,775
67,663 597,674 (514,817) 150,520 740,399 (618,608) 272,311

Unrestricted Funds

The Trustees seek to maintain minimum Reserves levels equivalent to nine months running costs of the Bureau. The Reserves Policy is outlined in the Trustees' Report on page 1 to 6.

=49.<

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CITIZENS ADVICE SUNDERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

16 Restricted funds

(Continued)

Restricted Funds

Money Advice Service Debt Advice Project (MASDAP)

This is an integrated debt advice service which is funded by the Money Advice Service and has funding until March 2022.

Sunderland City Council (First Tier Welfare Rights Contract)

This is a welfare benefits and debt advice service funded by Sunderland City Council. The project has funding until November 2023.

Big Lottery Fund and European Social Fund (Wise Steps)

This project providing one to one tailored support to help people take positive steps towards work with funding from the Big Lottery Fund and European Social Fund. The project has funding until November 2023.

Universal Support - Help to claim

This is a project with funding from The Department for Work and Pensions and the service supports clients in making an initial Universal Credit claim. It has funding until March 2022.

Energy Redress Scheme

This a new project to provide energy advice to vulnerable people to meet the objectives of the Energy Redress Scheme (ERS). Funding is from Stockton & District Advice & Information Service (SDAIS). The project has funding until March 2022.

British Gas Energy Trust (BGET)

This a new project to provide energy advice to vulnerable people to meet the objectives of the British Gas Energy Trust (BGET). Funding is from Stockton & District Advice & Information Service (SDAIS). The project has funding until March 2022.

17 Analysis of net assets between funds

Unrestricted Restricted Total Unrestricted Restricted Total
2021 2021 2021 2020 2020 2020
£ £ £ 5 £ aa
Fund balances at 31
March 2021 are
represented by:
Tangible assets 20,673 - 20,673 27,951 - 27,951
Current assets/
(liabilities) 629,193 272,311 901,504 625,848 150,520 776,368
649,866 272,311 922,177 653,799 150,520 804,319

18 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).

19 Charitable Status

Citizens Advice Sunderland is a Registered Charity (Number 1121988). The Charity is a Company Limited by Guarantee, having no share capital. The liability of each member in the event of winding up is £1.

aA