CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
TRUSTEES' ANNUAL REPORT
and
UNAUDITED FINANCIAL ACCOUNTS
31 March 2021
Company registration number: 6435678
Charity registration number: 1122695
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
CONTENTS
Year ended 31 March 2021
Page
The charity, trustees and professional advisers 3
Trustees' annual report 4 - 8
Independent examiner’s report 9
Financial accounts:
- Balance sheet 10
- Statement of financial activities (incorporating an
income and expenditure account) 11
- Statement of cash flows 12
- Notes to the accounts 13 - 20
2
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
THE CHARITY, TRUSTEES AND PROFESSIONAL ADVISERS
Year ended 31 March 2021
THE CHARITY
Registered name : Citizens Advice Hampshire
Legal status : Company Limited by Guarantee
Registered address : c/o Balmer Lawn House,
Balmer Lawn Road, Brockenhurst,
Hampshire,
England,
SO42 7TS
Company registration no. : 6435678
Registered charity no. : 1122695
Website : www.citahants.org
CHARITY TRUSTEES DURING YEAR
Elected Officers
Chairman : Robert Morrison
Honorary Treasurer : Richard Mackay
Other Trustees
Alexis Bouras, Stephen Bowden ,Richard Eade, James Gauld (appointed 4 February
2021), John Keating, Andrew Levey (appointed 1 December 2020), Glynne Miles, David
Rees, Martin Stern, Andrea Wooldridge, Kevin Wright (resigned 14 July 2021).
COMPANY SECRETARY : Paul Bright (resigned 14 July 2021)
: Jo Hillier (appointed 15 July 2021)
CHIEF EXECUTIVE : Paul Bright (to 30 June 2021)
: Jo Hillier (from 1 July 2021)
PROFESSIONAL ADVISERS
Principal banker : CAF Bank Ltd. 25 Kings Hill Avenue, Kings Hill,
West Malling, Kent ME19 4JQ
Independent examiner : D Clarke ACA, Director, Wood Hicks & Co Ltd,
Chartered Accountants, Units 1-2 Warrior Court,
9-11 Mumby Road, Gosport, Hampshire PO12 1BS
3
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
TRUSTEES' ANNUAL REPORT
Year ended 31 March 2021
The Trustees submit their annual report and statement of accounts of Citizens Advice
Hampshire (CitAH, the Company or the Charity) as at and for the year ended 31 March 2021.
SECTION 1 – STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity was incorporated on 23 November 2007 as a company limited by guarantee and is
a charity registered under the Charities Act 2011. The Company’s articles of association
require that the Charity be managed by a Board of Trustees who are directors of the Company
within the meaning of the Companies Act 2006.
Registration details of the Charity, the names of the Trustees and professional advisers
are to be found on page 3.
Appointment of trustees
Local Citizens Advice (LCA) located in Hampshire (including Portsmouth, Southampton and
the Isle of Wight) are entitled to become members. Trustees are nominated by members such
that one trustee is appointed for each local authority area. The Board may co-opt other
persons to be a trustee. All trustees who served during the period, apart from Alexis
Bouras, Robert Morrison and Kevin Wright were nominated by Local Citizens Advice. All new
Board members are given an information pack and induction to CitAH and the Trustee Board.
The Trustees at the date of this report are:
Alexis Bouras, Stephen Bowden, Richard Eade, James Gauld, John Keating, Andrew Levey,
Richard Mackay, Glynne Miles, Robert Morrison, David Rees, Martin Stern and Andrea
Wooldridge.
Organisation and trustees’ responsibilities
The Trustees are responsible for setting and monitoring the objectives and strategy of the
Charity, and ensuring the necessary policies and procedures are in place to enable the
team of staff and volunteers to work effectively. The Board of Trustees meets not less
than quarterly. Major operating decisions are made by a simple majority of a quorate Board.
Minor and routine operating decisions are delegated to the Chief Executive, Local Citizens
Advice, consultants or individual trustees and reported to the Trustee Board at its next
meeting.
Company law requires the Trustees to prepare accounts for each financial year. This year
the charity has adopted the Financial Reporting Standard 102 (FRS 102), the standard
applicable to charities in the UK and Republic of Ireland. Under company law the Trustees
must not approve the accounts unless they are satisfied that they give a true and fair
view of the state of affairs of the Charity and of its surplus or deficit for that year.
In preparing such statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently; -
make judgements and estimates that are reasonable and prudent; -
prepare the accounts on a going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient
to show and explain the Charity’s transactions and disclose with reasonable accuracy at
any time its financial position and to enable them to ensure the accounts comply with the
Companies Act 2006. They are also responsible for safeguarding the Charity’s assets and
hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
4
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
TRUSTEES' ANNUAL REPORT (continued)
Year ended 31 March 2021
SECTION 1 – STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)
Related and associated organisations
The National Association of Citizens Advice Bureaux (Citizens Advice):
-
sets the membership criteria and monitors quality; and, -
provides the information system, technical support and training
but, in other respects, there is no operating or financial inter-dependence between them
and the Charity.
Local Citizens Advice:
There are currently 12 Local Citizens Advice organisations in the Hampshire County Council
area who are members of the Charity. In addition, Portsmouth, Southampton and Isle of
Wight Citizens Advice are also members. Certain projects are carried out by the members
on behalf of the Charity in return for a fee which is negotiated on an arm’s length basis.
SECTION 2 – OBJECTIVES AND ACTIVITIES
Objectives
The Charity is established for the promotion of any charitable purpose for the benefit of
the community in Hampshire and surrounding areas by the advancement of education, protection
and preservation of health and the relief of poverty, sickness and distress.
In furtherance of its purposes the Charity is permitted by its constitution to facilitate
and assist Local Citizens Advice to provide their services and to do all such other lawful
things which promote or help to promote the objectives.
The trustees have had due regard to the Charity Commission’s public benefit guidance when
exercising its powers and duties.
Activities
The over-riding policies pursued in the attainment of the Charity's objectives are to:
-
assist Local Citizens Advice to provide a free, impartial and confidential ‘problem solving’ service of information, advice, guidance and support to ensure that individuals do not suffer through ignorance of their rights and responsibilities, or of services available, or through an inability to express their needs effectively. -
to participate with other organisations in exercising a responsible influence on the local and national development of social policies and services. -
improve access to advice for the residents of Hampshire, including Portsmouth, Southampton and the Isle of Wight.
Strategic planning
The Board annually reviews and updates strategy in line with the collective needs of Local
Citizens Advice, changes in the economic and legislative situation and taking into account
the approach of other competing charities. Strategic priorities for Citizens Advice
Hampshire can be divided into two areas.
Supporting the activities of Local Citizens Advice
Securing funding that will benefit Hampshire and IOW residents, supporting local Citizens
Advice offices by delivering training, sharing knowledge and encouraging collaboration,
making connections with other Hampshire wide organisations (e.g. Hampshire County Council)
and representing the Hampshire Citizens Advice network on relevant groups and forums,
leading projects that are delivered across Local Citizens Advice (e.g. Hampshire Macmillan
Citizens Advice Service, and Home and Well).
5
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
TRUSTEES' ANNUAL REPORT (continued)
Year ended 31 March 2021
SECTION 2 – OBJECTIVES AND ACTIVITIES (continued)
The operating environment
The effects of Covid 19 resulted in significant changes to the way in which activities were
conducted during the entire year. While LCA’s remained closed to face-to-face appointments
contact with clients was made through digital means (telephone, email and webchat). Overall
service levels were generally at a lower level than previous years.
Local government funding remained a key source of funds albeit at carefully controlled
levels. This has led to a need to more actively obtain alternative sources of funding and
a shift towards project funding with clearly agreed outcomes being a condition. Such sources
are almost always time bound meaning that new additional skill levels are required to be
developed and on occasion staff released in the event of discontinuance of the service. As
a consequence, management is increasing the time and resources spent developing new
partnerships which is now a core activity within Citizens Advice Hampshire and Local
Citizens Advice. At the same time the need for providing good quality advice remains high.
Citizens Advice has, in consultation with LCA’s and ourselves, been seeking practical ways
to develop new strategies to strengthen the organisation to provide relevant good quality
advice that works best for the people of Hampshire we aim to serve. Advice is increasingly
being made available by digital means (largely by phone combined with the website or by
webchat and email).
Business
The board continued to meet online quarterly to conduct its business. All staff were able
to work from home throughout the past year. A summary of our achievements over the last
year are set out below. The business plan covering the forthcoming year together with an
outline for the two following years was approved and a summary of these activities is set
out in the publications section of our website. Overall, funding was above that of prior
years.
SECTION 3 – ACHIEVEMENTS AND PERFORMANCE
Hampshire County Council (HCC)
Regular meetings have continued with HCC to further develop the service and determine
community needs in response to the COVID-19 pandemic. Part of the funds received from HCC
were used to develop online training programmes to improve the skills and knowledge of
paid and volunteer LCA staff. These have been well received and attended by many of the
staff of LCA’s. The proof-of-concept pilot working alongside community based mental health
teams in Fareham was completed successfully and further discussions are being held as to
how this work may be further expanded in a secure unit at Winchester.
CitAH contributes to and supports a number of working groups within HCC including Action
Hampshire, Hampshire Partnership, Hampshire Safeguarding Partnership, and the Hampshire
Social Prescribers network. In particular during the COVID 19 pandemic we have contributed
to the HCC led Response group helping to galvanise work in the community with vulnerable
people. This included Citizens Advice East Hampshire undertaking direct referrals from the
HCC COVID helpline.
Hampshire Macmillan Citizens Advice Service (HMCAS)
Over the year 2627 clients (2019 2855) were supported generating outcomes of £9.4m (2019
£9.4m). During the year face-to-face contacts reduced considerably as a result of the
pandemic although a reduced service became available for vulnerable clients at Southampton
Hospital from September onwards.
Caseworkers worked from home where they were able to provide specialist advice and casework.
The dedicated telephone helpline hours were extended each day until 4pm. Feedback from
clients continues to be regularly obtained and analysed, giving robust evidence of the
value of the service for those using it.
Further information about the service and its achievements can be found on the CitAH website
6
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
TRUSTEES' ANNUAL REPORT (continued)
Year ended 31 March 2021
SECTION 3 – ACHIEVEMENTS AND PERFORMANCE (continued)
Home & Well Services
Home and Well was launched in March 2020 at the start of the pandemic with funding made
available from Scottish & Southern Electricity Networks, Southern Water and Portsmouth
Water. The aim is to support frontline services in hospitals and help patients to return
to a warm safe home with their social needs resolved. The service started at St Mary’s
Hospital on the Isle of Wight and then at Petersfield Community Hospital.
The COVID-19 pandemic prevented advisers from visiting hospitals necessitating the need to
develop a remote service. Despite the difficulties 768 clients have been supported. We are
learning as we go, many callers for instance ringing our “Help to Claim” Universal Credit
phone line are also in need of help with utilities and sign up to the Priority Services
Register (PSR). We also now have trained our Citizens Advice Macmillan advisers, who are
helping to support client energy needs and where necessary signing up to the utility
companies PSR. More recently Scotia Gas Networks has joined the project so it now covers
all three utility services.
KickStart
CitAH was successful in receiving funding to provide a gateway for job placements to assist
with employability skills training. We have committed to 40 participants who will receive
online training and peer to peer support covering CV writing and interview techniques. We
are working with a national Citizens Advice development group, employment support agencies
and the DWP to ensure full support for the participants.
Healthwatch Hampshire
Healthwatch Hampshire was set up in 2013 and is an independent organisation providing
information, advice and signposting local people to NHS health and social care. The
Healthwatch team has conducted a public survey on the experiences with services covering
caring, dentistry and accessing GP’s during the pandemic. This can be found on
www.healthwatchhampshire.co.uk CitAH provides a service through LCA’s.
Gambling Support Service for the South East
This was a two-year project (now completed) where CitAH provided training and support for
staff and volunteers across Hampshire, the Isle of Wight, Surrey, Sussex and Kent to
identify and address gamble related-harm. Training sessions during the pandemic were
delivered by webinar
U Benefit
This was a Hampshire-wide initiative with Citizens Advice Hampshire taking the lead,
Portsmouth as the centre of excellence for debt advice in the county and Havant acting as
the experts in financial capability via their “work out your money” scheme. The project
operated between November and March and was designed to support clients with COVID 19
related debt and improve financial literacy. In total 327 clients were supported who had a
collective debt of £2.2m.
Surviving Winter
This project ran from November to March enabling clients to access money for food, heat
and clothing. We supported 56 households with £5,625 of grants. We are going to be
distributing more funds during winter 2021/22.
Research and Campaigning
The CitAH Chief Executive chairs the Research and Campaigns forum which was able to meet
virtually every six weeks throughout the year collecting and coordinating evidence from
LCA’s. This information is shared with local agencies/services and forms the basis for
local, regional and national campaigning in order to influence or change the way in which
some services are delivered.
Support for Local Citizens Advice
In addition to the activities outlined above, CitAH acts as a conduit for managers and
staff of LCA’s, sharing best practice as well as supporting county wide applications for
grants. During the COVID 19 pandemic regular meetings were held with the Chief Officers
all LCA’s.
7
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
TRUSTEES' ANNUAL REPORT (continued)
Year ended 31 March 2021
SECTION 4 – FINANCIAL REVIEW
CitAH is dependent upon receiving grants and contracts for the projects and services it
operates. During the year there were four full time equivalent staff directly employed.
All staff who deal directly with the public are engaged and contracted by the LCA’s that
deliver the services. In addition, there are minimal administration and governance costs.
The charity has no borrowings.
Income and Surplus for the year
Charitable income totalled £756,077 (2020: £683,614). The increase in income is largely
attributable to the new HIWCF Services.
The unrestricted net surplus for the year was £10,815 (2020: £37,346). This arose as
specific projects and services which had been funded were not completed by year end so
these funds have been carried forward as designated funds leaving the unrestricted general
fund at £110,198 at 31 March 2021 (2020: £95,803).
The restricted surplus for the year was £107,266 (2020: £145,769) which when added to the
balance brought forward results in £390,689 (2020: £283,423) being carried forward. This
relates to a difference in timing between receipt of grants and expenditure incurred.
Reserves and risks policies
The reserves policy is reviewed by the Board and adjusted where necessary. It has been set
at levels to cover three months forward anticipated operating costs together with a bid
reserve to allow for any discontinuance commitments.
The Charity recognises the need to maintain reserves to enable it to:
-
meet its statutory and contractual obligations -
withstand any unforeseen financial setback -
provide temporary financial assistance for projects that are awaiting funding from other organisations -
take advantage of an opportunity that the Trustees consider will benefit the charity and the community it serves.
The Trustees operate a Risk Management register and a process that assists in the
identification and mitigation of potential risks. The Trustees have reviewed the risks to
which it considers the Charity is exposed and has developed a system of continuous review
to address them.
The main financial risk is the loss of funding. This is minimised by keeping a close
relationship with existing funders, developing new sources of funding and holding
sufficient cash reserves to enable the winding down of any service in a controlled fashion
if funding ceases. Cash reserves are held in a number of banks to ensure coverage by the
Financial Services Compensation scheme.
The Charity would like to give thanks to staff and volunteers of CitAH and Local Citizens
Advice who have contributed so much to our development over the past year.
By order of the Trustees,
……………………………………………………………………… Chair
R Morrison
2021
8
The Board of Trustees
Citizens Advice Hampshire
C/o Little Dower House
Mortimers Lane
Fair Oak
Eastleigh
Hampshire SO50 7EA
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITIZENS ADVICE HAMPSHIRE
(Charity no. 1122695 Company no. 6435678)
ON THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
I report to the charity trustees on my examination of the financial accounts (“the
accounts”) of the Company for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity’s trustees of the Company (who are also the directors of the Company for
the purposes of company law), you are responsible for the preparation of the accounts in
accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the accounts of the Company are not required to be audited
for this year under part 16 of the 2006 Act and are eligible for independent examination,
I report in respect of my examination of the charity’s accounts as carried out under section
145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination, I have
followed the Directions given by the Charity Commission under section 145(5)(b) of the
2011 Act.
Independent examiner’s statement
The Company’s gross income exceeded £250,000 and I am qualified to undertake the examination
by being a member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my
attention in connection with the examination which give me cause to believe that the:
-
accounting records were not kept in accordance with section 386 of the 2006 Act; or -
accounts did not accord with such records; or -
accounts do not comply with the relevant accounting requirements under section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. -
accounts have not been prepared in accordance with the Charities SORP (FRS 102).
I have no concerns and have come across no other matters in connection with my examination
to which attention should be drawn in this report in order to enable a proper understanding
of the accounts to be reached.
Wood, Hicks & Co Ltd
……………………………………………………… Chartered Accountants
D Clarke ACA Units 1-2, Warrior Court
9-11 Mumby Road
Gosport
2021 Hampshire PO12 1BS
9
Registered number: 6435678
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
BALANCE SHEET
31 March 2021
Note 2021 2020
£ £
CURRENT ASSETS
Debtors and prepayments 4 25,615 205,904
Cash at bank and in hand 5 742,846 383,734
——————— ———————
768,461 589,638
CURRENT LIABILITIES
Creditors:Amounts falling due within
one year 6 169,059 108,317
——————— ———————
Total Assets Less Current Liabilities599,402 481,321
——————— ———————
TOTALNET ASSETS£599,402 £481,321
═══════ ═══════
REPRESENTED BY:
ACCUMULATED FUNDS 15
Unrestricted funds 208,713 197,898
Restricted funds 390,689 283,423
——————— ———————
FUND BALANCES AT 31 MARCH,£599,402 £481,321
═══════ ═══════
STATEMENTS OF THE TRUSTEES
The Company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the
Year ended 31 March 2021.
The members have not required the Company to obtain an audit of its financial accounts for the Year
ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:
-
(a) ensuring that the Company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006; and, -
(b) preparing financial accounts which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of the results of its charitable operations for each financial year in accordance with the requirements Section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the Company.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006
relating to small companies.
Approved by the Board of Trustees on
………………… 2021 and signed on its behalf
……………………………………………………………… Chair
R Morrison
The notes on pages 13 - 20 form part of these accounts.
10
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an income and expenditure account)
Year ended 31 March 2021
Note Year ended31 March 2021 Year ended 31 March 2020
Unrestric- Restrict- Total Unrestric-Restrict- Total
ted fundsed funds fundsted funds ed funds funds
£ £ £ £ £ £
INCOME FROM:
Donations 7 25 25 120 120
Charitable activities 8 70,000 686,077 756,077 80,480603,134 683,614
Interest received 2,096 2,096 2,951 2,951
——————— ——————— ——————— —————————————————————
Total income 72,096 686,102 758,198 83,431603,254 686,685
EXPENDITURE ON:
Charitable activities 9 61,281 578,836 640,117 46,085 457,485 503,570
——————— ——————— ——————— —————————————————————
NET INCOME 10,815 107,266 118,081 37,346145,769 183,115
RECONCILIATION OF FUNDS
Total funds brought forward 15 197,898 283,423 481,321 160,552 137,654298,206
——————— ——————— ——————— —————————————————————
TOTAL FUNDS CARRIED FORWARD £208,713 £390,689 £599,402 £197,898 £283,423 £481,321
═══════ ═══════ ═══════ ═════════════════════
The Statement of Financial Activities contains all the necessary disclosure
requirements of an Income and Expenditure Account under the Companies Act 2006.
The notes on pages 13 - 20 form part of these accounts.
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
STATEMENT OF CASH FLOWS
Year ended 31 March 2021
Financial reportingyear ended
31/03/21 31/03/20
£ £
Cash flows arising from operating activities
Net income/(expenditure) for the year (as per
Statement of financial activities) 118,081 183,115
Adjustments for:
(Increase)/decrease in debtors 180,289 (192,876)
Increase/(decrease) in creditors 60,742 1,904
Increase/(decrease) in Provisions - -
——————— ———————
Net cash provided by operating activities 359,112 (7,857)
——————— ———————
Increase in cash and cash equivalents during the year 359,112 (7,857)
Cash and cash equivalents at beginning of the year383,734 391,591
——————— ———————
Cash and cash equivalents at the end of the year 742,846 383,734
═══════ ═══════
The notes on pages 13 - 20 form part of these accounts
12
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
NOTES TO THE ACCOUNTS
Year ended 31 March 2021
NOTE 1 - LEGAL STATUS OF CITIZENS ADVICE HAMPSHIRE
Citizens Advice Hampshire is a company limited by guarantee and not having a share capital and
is a charity registered under the Charities Act 2011. It was formed for the purpose of
representing member Local Citizens Advice in Hampshire and the Isle of Wight, providing services
and negotiating funding.
NOTE 2 - ACCOUNTING POLICIES
(a) Accounting policies and standards
The financial accounts are prepared under the historical cost convention in accordance
with the:
-
The Financial Reporting Standard 102 (FRS 102); -
Companies Act 2006; and, -
Statement of Recommended Practice applicable to charities preparing accounts in accordance with FRS 102 (the SORP).
(b) Basis of preparation of the accounts
The accounts have been prepared on the basis of historical cost and the accruals concept
to show a true and fair view of the Charity’s financial position and activities.
Unrestricted funds are those that the trustees may use in accordance with the general
objectives of the charity. Grants and donations received for purposes specified by the
grantor are treated as restricted funds.
(c) Fixed assets
No fixed assets have been acquired in the current year or previously. The policy is that
assets with an individual cost of over £1,000 are capitalised at cost. Depreciation would
be calculated to write off these assets over their estimated useful lives.
(d) Corporation tax
The Charity is a registered charity and, as such, is exempted by H M Revenue & Customs
from liability to corporation tax on its operating surpluses and investment income while
it pursues its charitable objectives.
(e) Income recognition
Grants received during the accounting period that have terms and conditions attached to
them that are considered to be wholly under the control of the Charity are recognised in
full.
Grants received with performance-related conditions attached to them which have not been
met or uncertainty exists as to whether the conditions will be met are recorded as deferred
income, and subsequently recognised in the period in which any limiting condition is met.
Investment income is recognised when earned.
(f) Allocation and analysis of resources used
Central expenditure for charitable support and administration are partly met through
“core” funding grants and partly from attributions from restricted funds for centrally-
borne support costs. Accordingly, as shown in Note 10, the resources used by restricted
funds represent spending on charitable support and training for LCA’s and various
projects. A very small number of resources are allocated to general administration as
shown in note 11.
(g) Pensions
The Charity operates a defined contribution pension scheme. The assets of the scheme are
held separately from those of the Charity in an independently administered fund.
Contributions payable for the year are charged in the Statement of Financial Activities.
(h) Debtors
Debtors are stated at the amounts due to the Charity at the balance sheet date. Prepayments
are recorded for the proportion of time-based expenditures attributable to the ensuing
year.
13
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
NOTES TO THE ACCOUNTS
Year ended 31 March 2021
NOTE 2 - ACCOUNTING POLICIES (continued)
(i) Cash and cash equivalents
-
Cash and cash equivalents represent the amounts held in bank current accounts and cash at the balance sheet date together with bank deposits on not more than 95 days’ notice. -
(j) LiabilitiesLiabilities are recognised as soon as an outflow of economic benefit is considered more likely than not to occur under a legal or constructive obligation committing the Charity to pay out resources. Creditors that are current liabilities are recognised at the settlement amount expected to be paid at the balance sheet date. -
(k) Going concern -
The Charity’s financial accounts are prepared on the going concern basis of accounting unless the Trustees intend to cease operations or have no realistic alternative but to do so. In assessing whether the going concern basis of accounting is appropriate, the Trustees take into account all available information about the future, which is at least, but not limited to, twelve months from the date when the financial accounts are authorised for issue.
NOTE 3 – NATURE AND PURPOSE OF PROJECT FUNDS
Designated funds
Funds have been designated by the Trustees to ring-fence resources to meet the identified needs
and risks to which the Charity is susceptible.
-
(a) Project closure -
Although the Charity has been successful in gaining continuation of many grants the Trustees recognise that from time-to-time projects may cease and there would be costs of closing them down in a controlled way. -
(b) Mental Health Fareham and Mental Health Southampton Working with Social Services and the NHS to trial the effectiveness of embedding Citizens Advice advisors within their teams. -
(c) Training and development
Provision of training to paid and volunteer staff of Local Citizens Advice.
-
(d) Make Every Contact Count -
To offer appropriate clients the opportunity to change their lifestyle choices through the delivery of the Public Health England Making Every Contact Count campaign. -
(e) Volunteer Recruitment Recruitment and initial training of volunteers to work in Local Citizens Advice providing advice to clients by phone.
Restricted funds
The principal project funds listed below are restricted funds, their purposes are to provide
the following services and support:
-
(f) Hampshire Macmillan Citizens Advice Service Working in partnership with Macmillan Cancer Support the provision of financial, benefits and employment advice to people affected by cancer in Hampshire. -
(g) Healthwatch Hampshire
Citizens Advice Hampshire in partnership with another charity, Help and Care, were awarded
a grant to ensure the provision of Healthwatch services in Hampshire.
-
(h) Gambling Support Service Raising the profile of gambling related harm as a public health issue and the awareness of support services available. -
(i) HIWCF – U Benefit Support to help individuals in financial difficulty as a result of the impact of the COVID 19 pandemic.
14
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
NOTES TO THE ACCOUNTS
Year ended 31 March 2021
NOTE 3 – NATURE AND PURPOSE OF PROJECT FUNDS (continued)
(j) HIWCF – Surviving Winter
A project aimed at helping with access to financial help for food, heat and clothing from
November to March.
(k) Hampshire Hospices Advice Service Provision of financial, benefits and employment advice to patients of hospices.
(l) Home and Well
Provision of advice to patients leaving hospital including where appropriate assisting
them to sign up to the Priority Services Register of Electricity, Gas and Water Companies.
(m)AdviceLine
Coordination of a telephone advice service operated by Local Citizens Advice in
Hampshire and surrounding areas.
(n)Restorative Justice
Developing awareness of the Restorative Justice service with Local Citizens
Advice offices.
(o) Hate Crime
To enable the hosting of independent Hate Crime reporting centres within
Hampshire Local Citizens Advice offices.
(p) Kickstart Provision of online training focusing on employability skills.
NOTE 4 – DEBTORS, PREPAYMENTS AND ACCRUED INCOME
2021 2020
£ £
Amounts due from Local Citizens Advice - 450
Amounts due from Macmillan Cancer Support - 65,656
Amounts due NHS West Hampshire CCG - 90,000
Amounts due from SSE Network - 35,000
Amounts due from Southern Health NHS - 10,500
Amounts due from SGN 5,000 -
Prepayments 1,392 510
Accrued Income 19,223 213
Other debtors - 3,575
—————— ———————
£25,615 £205,904
══════ ═══════
NOTE 5 – CASH AT BANK AND IN HAND
2021 2020
£ £
Current accounts 191,879 69,800
Deposit accounts 550,967 313,934
—————— ——————
£742,846 £383,734
═══════ ═══════
15
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
NOTES TO THE ACCOUNTS
Year ended 31 March 2021
NOTE 6 – CREDITORS: Amounts falling due within one year
2021 2020
£ £
Amounts due to Local Citizens Advice 69,387 76,063
Amounts due to suppliers 9,619 3,816
Taxation and social security 2,286 2,563
Accrued charges 87,767 25,646
Other creditors - 229
——————— ———————
£169,059 £108,317
═══════ ═══════
NOTE 7 – DONATIONS
Year ended31 March 2021 Year ended 31 March 2020
Unrestric- Restric- Total Unrestric- Restric- Total
ted fundsted funds fundsted fundsted funds funds
To support the Hampshire Macmillan
Citizens Advice Service £ -£25 £25 £ -£120 £120
═══ ══ ══ ════ ═══ ═══
NOTE 8 – INCOME FROM CHARITABLE ACTIVITIES
Year ended31 March 2021 Year ended 31 March 2020
Unrestric- Restric- Total Unrestric- Restric- Total
ted fundsted funds fundsted fundsted funds funds
£ £ £ £ £ £
Hampshire Macmillan Citizens
Advice Service 295,865 295,865 321,399 321,399
Hampshire Hospices Advice Service 9,462 9,462 9,242 9,242
Healthwatch Hampshire 43,350 43,350 42,700 42,700
Restorative Justice - 5,000 5,000
Gambling Support Service 43,500 43,500 43,461 43,461
Home & Well 150,500 150,500 177,000 177,000
HIWCF -Surviving Winter 17,150 17,150 -
HIWCF – U-benefit 125,000 125,000 -
Mental Health Southampton - 44,00044,000
Mental Health Fareham - 4,500 4,500
Training & Development 14,200 14,200 11,730 11,730
Networking & Development 12,000 12,000 20,250 20,250
Volunteer Recruitment 40,150 40,150 -
Other 3,650 1,250 4,900 4,332 4,332
—————— ——————— ——————— —————— ——————— ———————
£70,000£686,077 £756,077 £80,480 £603,134 £683,614
══════ ═══════ ═══════ ══════ ═══════ ═══════
16
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
NOTES TO THE ACCOUNTS
Year ended 31 March 2021
NOTE 9 – EXPENDITURE ON CHARITABLE ACTIVITIES
Year ended31 March 2021 Year ended 31 March 2020
Unrestric- Restric- Total Unrestric- Restric- Total
ted fundsted funds fundsted fundsted funds funds
£ £ £ £ £ £
Cost of services (Note 10) 40,067 482,262 522,329 26,645 348,671 375,316
Administration and support
costs (Note 11) 9,156 9,156 9,604 9,604
Payroll and related
costs (Note 12) 32,906 75,726 108,632 24,371 94,279 118,650
—————— ——————— ——————— —————— ——————— ———————
82,129557,988640,117 60,620 442,950 503,570
Reallocation of costs (Note 15) (20,848) 20,848 - (14,535) 14,535 -
—————— ——————— ——————— —————— ——————— ———————
£61,281 £578,836£640,117 £46,085 £457,485 £503,570
══════ ═══════ ═══════ ══════ ═══════ ═══════
NOTE 10 – COST OF SERVICES
Year ended31 March 2021 Year ended 31 March 2020
Unrestric- Restric- Total Unrestric- Restric- Total
ted fundsted funds fundsted fundsted funds funds
£ £ £ £ £ £
Hampshire Macmillan Citizens
Advice Service 257,374 257,374 281,740 281,740
Hampshire Hospices Advice Service - 6,690 6,690
AdviceLine - (392) (392)
Training, Development and
related administration 6,0996,099 10,192 10,192
Mental Health Fareham 10,034 10,034 9,045 9,045
Mental Health Southampton 13,527 13,527 -
Healthwatch Hampshire 30,80230,802 29,101 29,101
Hate Crime - 2,001 2,001
Gambling Support Service 29,907 29,907 10,808 10,808
Restorative Justice - 4,232 4,232
Make Every Contact Count 900 900 5,933 5,933
Home & Well 30,440 30,440 13,059 13,059
Volunteer Recruitment 9,507 9,507 -
HIWCF – Surviving Winter 14,019 14,019 -
HIWCF – U Benefit 119,720 119,720 -
Other - 1,475 1,432 2,907
—————— ——————— ——————— ——————— ——————— ———————
£40,067 £482,262 £522,329 £26,645 £348,671 £375,316
══════ ═══════ ═══════ ═══════ ═══════ ═══════
17
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
NOTES TO THE ACCOUNTS
Year ended 31 March 2021
NOTE 11 – ADMINISTRATION AND SUPPORT COSTS
Year ended31 March 2021 Year ended 31 March 2020
Unrestric- Restric- Total Unrestric- Restric- Total
ted fundsted funds fundsted fundsted funds funds
£ £ £ £ £ £
Staff training and conferences - 553 553
Travel expenses - 2,188 2,188
Bookkeeping fees 3,5133,513 3,804 3,804
Printing, postage and
stationery 309309 54 54
Computer consumables and
software 267 267 109 109
Telephone 374 374 217 217
Insurance and compliance 473473 386 386
Governance costs:
Independent examiner’s fees 2,220 2,220 1,800 1,800
Trustees meetings and AGM - 403 403
Recruitment 964 964 -
Fees to member Citizens Advice
Bureaux for support 700 700 -
Bank charges 336 336 60 60
Other - 30 30
————— ———— ————— ————— ———— —————
£9,156£-£9,156 £9,604 £ - £9,604
═════ ════ ═════ ═════ ════ ═════
NOTE 12 - PAYROLL COST AND STAFF NUMBERS
Year ended31 March 2021 Year ended 31 March 2020
Unrestric- Restric- Total Unrestric- Restric- Total
ted fundsted funds fundsted fundsted funds funds
£ £ £ £ £ £
Managerial & Administration
Gross pay 30,951 67,752 98,703 22,449 85,227 107,676
Social security - 4,9664,966 81 6,598 6,679
Employer pension contributions 1,9553,0084,963 1,841 2,454 4,295
—————— —————— ——————— —————— —————— ———————
£32,906£75,726£108,632 £24,371 £94,279 £118,650
══════ ══════ ═══════ ══════ ══════ ═══════
The average number of staff employed during the year was 5 representing an average full-time
equivalent of 4 (2020: 5 and 4).
No individual’s employee benefits (excluding employer pension costs) exceeded £60,000 p.a.
The trustees are ultimately responsible for planning, directing and controlling the charity.
Consequently, the Trustees do not consider that any member of staff meets the definition of
key management personnel referred to in the SORP.
The comparative figures in this note have been restated to match the current year treatment.
NOTE 13 – TRUSTEES REMUNERATION AND EXPENSES
No trustees, nor anyone connected with them, received any remuneration in connection with their
services as trustees of the Charity during the year.
No trustee expenses were incurred.
NOTE 14 - RELATED PARTY TRANSACTIONS
The Charity did not engage in any transactions with related parties as defined by the Charities
SORP (FRS 102) (2020: None). Section 1 of the Trustees Annual Report explains the relationship
between the Charity and the local Citizens Advice organisations.
18
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
NOTES TO THE ACCOUNTS
Year ended 31 March 2021
NOTE 15 – ACCUMULATED FUNDS MOVEMENT
Year ended 31 March 2021 Year ended 31 March 2020
Balances Direct Allocated Balances Balances Direct Allocated Balances
brought Incoming resources administ- carried brought Incoming resources administ- carried
forward resources expended ration costs Transfer forwardforward resources expended ration costs Transfer forward
£ £ £ £ £ £ £ £ £ £ £ £
Unrestricted
General fund 95,803 14,096 (35,979) 36,278 110,198 86,449 23,201 (30,212) 16,365 95,803
——————— ——————— ——————— —————— ——— ——————— ——————— ——————— ——————— —————— ——— ———————
Designated fund:
Project Closure 33,904 33,904 33,904 33,904
Mental Health Fareham 22,357 (10,398) (1,200) 10,759 29,525 4,500 (10,668) (1,000) 22,357
Mental Health Southampton 44,000 (13,712) (1,714) 28,574 - 44,000 44,000
Training & Development - 14,200 (8,717) (5,483) - 1,979 11,730 (13,679) (30) -
Make Every Contact Count 1,834 (910) (924) - 8,695 (6,061) (800) 1,834
Volunteer recruitment - 40,150 (10,872) (4,000) 25,278 - -
Other - 3,650 (1,541) (2,109) - - -
——————— ——————— ——————— —————— ——— ——————— ——————— ——————— ——————— —————— ——— ———————
102,095 58,000 (46,150) (15,430) - 98,515 74,103 60,230 (30,408) (1,830) - 102,095
——————— ——————— ——————— —————— ——— ——————— ——————— ——————— ——————— —————— ——— ———————
197,898 72,096 (82,129) 20,848 - 208,713 160,552 83,431 (60,620) 14,535 - 197,898
——————— ——————— ——————— —————— ——— ——————— ——————— ——————— ——————— —————— ——— ———————
CITIZENS ADVICE HAMPSHIRE
(Limited by Guarantee)
NOTES TO THE ACCOUNTS
Year ended 31 March 2021
NOTE 15 – ACCUMULATED FUNDS MOVEMENT (continued)
Year ended 31 March 2021 Balances Direct Allocated BalancesBalancesbrought Incoming resources administ- carriedbroughtforward resources expended ration costs Transfer forwardforward£ £ £ £ £ ££RestrictedHampshire MacmillanCitizens Advice Service 124,056 295,890 (288,662) 8,087 139,371132,842Healthwatch Hampshire 4,721 43,350 (36,526) (5,167) 6,3782,564Restorative Justice - --AdviceLine - - -Gambling Support Service 575 43,500 (41,868) (2,207) --Hate Crime - -2,248Hampshire Hospices AdviceService - 9,462 (1,275) (8,187) --Home and Well 154,071 150,500 (51,676) (10,840) 242,055-HIWCF – Surviving Winter - 17,150 (14,019) (246) 2,885-HIWCF – U Benefit - 125,000 (121,674) (3,326) --Kickstart - (1,839) 1,839 --Other - 1,250 (449) (801) --——————— ——————— ——————— —————— ——— ——————————————283,423 686,102 (557,988) (20,848) - 390,689137,654——————— ——————— ——————— —————— ——— ——————————————£481,321 £758,198 £(640,117) £ - £ - £599,402£298,206═══════ ═══════ ═══════ ══════ ═══ ══════════════ |
|||
|---|---|---|---|
DirectIncoming resourcesresources expended£ £321,519 (326,620)42,700 (35,376)5,000 (4,415)(173)43,461 (41,147)(2,001)9,242 (7,737)177,000 (23,116)4,332 (2,365)——————— ———————603,254 (442,950)——————— ———————£686,685 £(503,570)═══════ ═══════ |
Allocatedadminist-ration costs£(3,685)(5,167)(585)173(1,739)(247)(1,505)187(1,967)——————(14,535)——————£ -══════ |