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2022-03-31-accounts

Pa&ac
The charity,
trustees
and		 professional advisers
Trustees' annual.
report
Independent examiner's
report
Financial accounts:
Balance sheet 10
Statement of financial activities (incorporating an
income and expenditure account)
Statement of cash flows 12
—Notes to the accounts 13 — 21
CITIZEWS
ADVICE		 CITIZEWS
ADVICE		 HAMPSHIRE HAMPSHIRE
(Limited
by Guarantee)
THE CHARITY, TRUSTEES
AWD
PROFESS1OWAL		 ADVISERS
Year
ended, 31 March		 2022
THE CHARITY
Registered name Citizens
Advice		 Hampshire
Legal status Company
Limited		 by Guarantee
Registered address Units
1-2 Warrior
9-11 Numby
Road		 Court
Gosport
Hampshrie
P012 1BS
Company registration no. 6435678
Registered charity no. 1122695
Website www. citahants. org
CHARITY TRUSTEES DURIWG YEAR
Elected Officers
Chairman Robert
Morrison
Honorary Treasurer Richard
Mackay

Other Trustees Other Trustees Other Trustees Other Trustees
Alexis
Bouras
(resigned
4 November
2021), Stephen
Bowden,
Richard
7 October 2022), James Gauld,
John Keating,
Andrew
Levey
(resigned
Glynne
Niles,
David
Rees
(resigned
1
February
2022),
Martin
Wooldridge
(resigned
1 February
2022),
Kevin
Wright
(resigned
Thomas
Downes
(appointed
29 March 2022).		 Eade
(resigned
31 March 2022),
Stern,
Andrea
14 July
2021),
COMPANY
SECRETARY		 Paul Bright
(resigned
14 July
2021)
Jo Hillier
(from
15 July
2021 until
Robyn
Kohler
(from 18 July
2022)		 18 July
2022)
CHIEF EXECUTIVE Paul Bright
(to 30 June
2021)
Jo Hillier
(from 1 July
2021 until
Robyn
Kohler
(from 21 July
2022)		 21 July
2022)
PROFESSIOWAL
ADVISERS
Principal
banker		 CAF Bank Ltd.
25 Kings Hill
Avenue,		 Kings Hill,
West Nailing,
Kent
NE19 4JQ
Independent
examiner		 D Clarke
ACA, Director,
Wood Hicks
a Co Ltd,
Chartered
Accountants,
Units
1-2 Warrior
Court,
9-11 Mumby
Road,
Gosport,
Hampshire
P012 1BS

(Limited
by		 Guarantee)
BALANCE SHEET
31 March 2022
2022 2021
f.
CURRENT ASSETS
Debtors and prepayments 112,254 25,615
Cash at bank and in hand 659,424 742,846
771,678 768,461
CURRENT LIABILITIES
Creditors: Amounts
falling
one year		 due within 123,346 169,059
Total Assets Less Current Liabilities 648,332 599,402
TOTAL NET ASSETS 6648,332 f,599,402
ACCUMULATED IPUNDS 16
Unrestricted
Restricted		 funds
funds		 206,061
442,271		 208,713
390,689
IWND BALANCES AT 31 MARCH, f648,332 6599,402

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Financial re ortin ear ended
31/03/22 31/03/21
Cash flows arising
from
Net
income/(expenditure)
Statement
of financial		 operating
activities
for the year
(as per
activities)		 48, 930 118,081
Adjustments
for;
{Increase) /decrease in debtors (86, 639) 180,289
Increase/(decrease) in creditors (45, 713) 60,742
Increase/(decrease) in Provisions
Net cash provided by operating
activities		 (83,422) 359,112
Increase
in cash
and cash equivalents
Cash
and cash equivalents
at beginning		 during
the year
of the year		 (83,422)
742,846		 359,112
383,734
Cash
and cash		 equivalents
at the		 end of the year 659, 424 742, 846

NOTE 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:
e
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 f1,000 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
6
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,

NOTE
6		 — CREDITORS: Amounts
f		 alling
due w		 ithin
one year
2022 2021
Amounts due to Local Citizens Advice 80,432 69,387
Amounts
Taxation		 due to suppliers
and social security		 5,894
3,947		 9,619
2,286
Accrued charges 33,073 87I767
f123,346 6169,059
Year ended ended 31 March 2022 Year ended Year ended 31 March 2021
Unrestric- Restric- Total Unrestric- Restric- Total
ted. funds ted funds funds ted
funds		 ted funds funds
To support
the
Hampshire
Citizens
Advice
Service		 Macmillan f530 f530 f
NOTE
8 —		 INCOME
FROM
CHARITABLE		 ACTIVITIES
Year ended 31 March 2022 Year ended 31 March 2021
Unrestric- Restric- Total Unrestric- Restric- Total
ted funds ted funds funds ted
funds		 ted funds funds
K f 'f 6
Hampshire Macmillan
Citizens
Advice
Hampshire		 Service
Hospices
Advice		 Service 311„439
9,699		 311,439
9,699		 295,865
9,462		 295,865
9,462
Healthwatch
Hampshire
Gambling
Support
Service
Home
a Well
HIWCF -Surviving
Winter
HIWCF
—U-benefit
Training
6 Development		 17,250 42,000
177,500
11,991		 42,000
177,500
11,991
17,250		 14,200 43,
43,
150,
17,
125,		 350
500
500
150
000		 43,350
43,500
150,500
17,150
125,000
14,200
Networking 6 Development 45, 000 45,000 12,000 12,000
Volunteer Recruitment 40,150 40,150
Research
Kickstart		 s Campaigning 750 14,400 750
14,400
Maggies
Reaching		 People
Together		 31,520
165,000		 31,520
165,000
Other 3,650 1,250 4,900
f63 000 f763 549 f826' 549 f70 000 f686 077 f756~077

Year ended Year ended 31 March 2022 Year ended ended 31 March 2021
Unrestric- Restric- Total Unrestric- Restric- Total
ted
funds		 ted funds funds ted
funds		 ted funds funds
6 F
Cost of services
(Note		 10) 31,921 579,613 611,534 40, 067 482, 262 522, 329
Administration
and support
costs
(Note 11)
Payroll
and related		 15,712 15,712 9, 156 9, 156
costs
(Note
12)		 50,421 103,330 153,751 32, 906 75, 726 108,632
Reallocation
of costs		 (Note 16) 98,054
(25,554)		 682,943
25,554		 780,997 82,
(20,		 129
848)		 557,
20,		 988
848		 640, 117
%72,500 f708,497 f780,997 f61, 281 6578, 836 f640, 117
NOTE 10 — COST OF SERVICES
Year ended 31 March 2022 Year ended 31 March 2021
Unrestric- Restric- Total Unrestric- Restric- Total
ted funds ted funds funds ted funds ted funds funds
6
Hampshire
Macmillan
Citizens
Advice
Service		 273 ~881 273 ~881 257, 374 257, 374
Training,
Development
related
administration		 and 8,956 8,956 6, 099 6, 099
Mental
Health
Fareham		 10, 034 10, 034
Mental
Health
Southampton		 17,670 17,670 13,527 13,527
Healthwatch
Hampshire
Gambling
Support
Service		 28,476 28,476 30,
29,		 802
907		 30,
29,		 802
907
Make Every Contact
Count
Home
& Well		 115,835 115,835 900 30, 440 30, 900
440
Networking
& Development		 15 15
Volunteer
Recruitment		 5,280 5,280 9, 507 9, 507
HIWCF
—Surviving
Winter
Maggies
Kickstart		 14,841
19,684
1,531		 14,841
19,684
1,531		 14, 019 14, 019
Reaching
People
Together
HIWCF
—U Benefit		 125,365 125,365 119,720 119,720
f31,921 f579'613 f611g534 f40 067 6482 262 f522 329

Year ended Year ended 31 March 2022 Year ended Year ended 31 March 2021
Unrestric- Restric- Total Unrestric- Restric- Total
ted funds ted funds funds ted funds ted funds funds
f.
Staff training
and		 conferences 1,467 1,467
Travel
expenses
Bookkeeping
fees
Printing,
postage
stationery		 and 2,618
3,513
505		 2,618
3,513
505		 3,513
309		 3, 513
309
Computer
consumables
software		 and 1,480 1,480 267 267
Telephone 182 182 374 374
Insurance
and compliance		 426 426 473 473
Governance
costs:
Independent
examiner's		 fees 2,604 2,604 2,220 2, 220
Trustees
meetings		 and AGM 888 888
Recruitment 376 376
Fees to member
Citizens		 Advice
Bureaux
for support		 650 650 700 700
Bank charges 774 774 336 336
Other 229 229
615,712 815,712 E9,156 E9, 156
NOTE 12 -
PAYROLL		 COST AND STAFF NUMBERS
Year ended 31 March 2022 Year ended 31 March 2021
Unrestric- Restric- Total Unrestric- Restric- Total
ted funds ted funds funds ted funds ted funds funds
f. c
Managerial
& Administration
Gross
pay
Social security
Employer
pension		 contributions 45,370
94,303
2,596
6,113
2J4552g 914		 139,673
8,!09
5~369		 30,951
—
1 955		 67,752
98,703
4,966
4,966
30084963
K50s421 f103i330 f153i751 632 i 906 675 i726 f108 & 632

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