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2021-03-31-accounts

CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU (A company limited by guarantee) ;

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Company No. 05925213 Registered Charity No. 1123006

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

CONTENTS PAGE
Directory and information 3-4
Trustees’ Annual Report 5-13
Accountants’ Report 14-15
Statement of financial activities (income and expenditure account) 16
Balance Sheet 17
Statement ofCash Flows 18
NotestotheFinancialStatements 19-24

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

DIRECTORY AND INFORMATION

Status

Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau Is a registered company (number 05925213) limited by guarantee, with no share capital, and a registered charity (number 1123006). The Bureau are members of the National Citizens Advice Bureau membership number 55/0007/00.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and Is governed under Its Articles of Association. Under those articles, the trustees are elected at the AGM in accordance with such procedures as may be adopted by the Board of Trustees from time to time, provided that such procedures allow every member of the company to stand for election and to vote.

Trustees

Elected

Company Secretary — Gwyneth Millington, Chief Executive

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

DIRECTORY AND INFORMATION

Principal Bankers: Accountants

Registered Office

Lloyds/TSB Pritchett & Co Llandudno Town Council Mostyn Street Chartered Accountants Town Hall Llandudno Chartered Tax Advisers Ground Floor Offices LL29 7AD 16 Wynnstay Road Lloyd Street Colwyn Bay Llandudno Conwy, LL29 8NB LL30 2UP

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

TRUSTEES’ REPORT

T

R. D 1

The trustees present their report and the financial statements for the year ended 31 March 2021,

PRINCIPAL ACTIVITY

The charity's activities are to advise individuals of thelr rights and responsibilities including legal and financial advice.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity was established under a constitution adopted on the 4 July 2001 under which the objects, powers and governance requirements of the organisation were determined.

The constitution provides for a minimum of 4 and a maximum of 15 trustees. Where there is a requirement for new trustees, these would be identified and appointed by the remaining trustees. The charity is responsible for the Induction of any new trustee which involves awareness of a trustee’s responsibilities, the governing document administrative procedures, the history and philosophical approach of the charity.

The trustees have taken active steps to consider the financial risks to Cyngor Ar Bopeth Cylch Conwy District Citizens Advice Bureau. The Bureau has undergone an overall business and financial review and service restructure. The trustees are aware that there remalns much to be done but are confident that procedures have now been put in place to ensure minimal risk.

The charity is a member of the National Association of Citizens Advice Bureaux (NACAB) and must conform to its membership.

TRUSTEES

The trustees, who are directors for the purpose of company law, who served and resigned during the year were as per page 3.

Members of the charitable company guarantee to contribute an amount not exceeding £5 to the assets of the charitable company in the event of a winding up. The total of such guarantees at 31 March 2021 was 8.

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

B. VE DA IE

The principal activity of Cyngor Ar Bopeth Cylch Conwy District Citizens Advice Bureau in the period under review was to promote any charitable purpose for the area of benefit within the communities of the County Borough of Conwy and surrounding areas (‘the area of benefit’) by the advancement of education, the protection of health and the relief of poverty, sickness and distress.

The trustees confirm that they have had due regard to the guidance published by the Charities Commission on public benefit and are satisfied that the company Is compliant with the duty as set out in the Charities Act 2011.

ACHIEVEMENTS AND PERFORMANCE

Core Service Provision

We greatly acknowledge the support of the Conwy County Borough Council, Abergele Town Council, Bay of Colwyn Town Council, Llandudno Town Council and Llanrwst Town Council who maintain and sustain our core service provision to clients across the County Borough of Conwy.

The core generalist advice service is delivered by volunteer and paid advisers working, from each of the Citizens Advice Conwy office premises and outreach venues.

Services and Operations

Membership of the National Association of Citizens Advice Bureaux (NACAB) ensures Cyngor Ar Bopeth Cylch Conwy District Citizens Advice Bureau provides a consistent quality core advice service in categories of Debt, Welfare Benefits, Consumer, Housing, Taxes, Employment, Relationships, Immigration and Education.

All enquiries are conducted by telephone or face to face contact. When the case requires follow up work, full advice is provided and/or a referral is made for an appointment with a volunteer adviser or paid caseworker. Home visits are conducted where the need is identified. Financial Capability is integral and compliments debt advice delivery. Agreed partner agency referrals are In place.

A client’s charter is sent to cllents prior to an appointment and copies are on the wall of

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CYNGOR AR BOPETH CYLCH

CONWY DISTRICT CITIZENS ADVICE BUREAU

TRUSTEES’ REPORT

TH R

1 H 2

the waiting room and interview rooms. The Bureau has a complaints procedure and the Chief Executive reports any complaints to the Trustee Board quarterly.

General information

Volunteers provide Generalist Advice services, meeting Advice Quality Standards with both quality advice checking and quality advice audit monthly.

Paid staff provide Generalist Advice, Casework, Specialist Casework and Financial Capability services, meeting Advice Quality Standards with both quality advice checking, a quality advice audit monthly and an external sample audit quarterly.

Volunteers and paid staff are trained to provide face to face and telephone advice services. Pald staff are trained to deliver web chat advice services.

Home Visits are integrated within day to day service delivery alongside channels of advice by telephone, face to face, webchat and e mail. Since March 2020, due to Covid19 restrictions, home visits have not been conducted.

Citizens Advice Conwy volunteers, paid generalist advisers, senior generalist advisors and paid specialist caseworkers, work together as a team to provide quality services that are free, independent, confidential and Impartial.

The following projects are funded to deliver services to meet specific client group needs with an increasing number of stringent targets, outcomes and outputs.

Advicelink: Welsh Government funding to deliver multi channelled community delivered generalist and specialist debt and welfare benefit advice services as a partner of the North Wales Single Advice Partnership to which there are 6 local Citizens Advice services, Shelter and Snap Cymru as partners. Face to Face debt previously funded through the Money Advice Service Is nowa part of this funding stream. Advicelink: Test and Learn: Welsh Government funding to work in partnership with CA North Wales, to co-ordinate and enable service users to access ‘Income Maximisation’ services through all channels of service delivery, to now include an ‘Attend Anywhere’ channel of delivery on Kim Inspires website with a dedicated route In to LCA’s across North Wales.

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

Age Connects: aiming to integrate the knowledge, expertise and trusted relationshlp of Age Connects North Wales Central has with the older people living in our communities alongside the knowledge, experience and quality marked advice and information services of Citizens Advice Conwy.

Through working together, ‘Connections’ / ‘Cysylltiadau’ will share identified individual resources to enable an effective participatory approach to the delivery and development of quality advice services to older people. “Partnership Working, in the Community, for the Community”

Colwyn Bay Town Council Community Inreach: to support dedicated services to the communities of the Bay of Colwyn Town Council.

Employment: to take a proactive approach to major presenting issues with regards to employment and address the impact that Covidi9 is having on our local communities currently, and increasingly going forward.

Energy Best Deal: The overall project aims to reduce consumers energy costs; putting more money In consumers' pockets, potentially reducing any fuel debt, improving consumers' wellbeing and improving the knowledge of their energy use options for those of pensionable age, those that have a disability, those that are chronically sick, those on Jow incomes and those living in rural areas. (Ofgem).

Financial Capability: This work continues to develop, with funding and is now incorporated within the delivery of individual face to face sessions and group sessions too, for example DASU, Kim Inspire, families with young children. We advise families and indlviduals who are struggling with the cost of everyday living, providing one to one support to budget effectively, review benefit entitlement dependent on personal and financial circumstances. Citizens Advice Conwy's Financial Capability project also provides group awareness raising sessions to schools, Colleges and partnership agencies. (CCBC/Welsh Government Families First/ Gwynt Y Mor/ DASU).

Help to Claim: Funding to work in partnership with Job Centre Plus to deliver quality led advice and information services to new Universal Credit claimants.

Llandudno Town Council: dedicated local community delivered services within the Town of Llandudno wards.

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

Modern Slavery: to meet increased demand for community awareness from community partners, and extend the Modern Slavery work into rural communities and enable a proactive approach to partners working with Steve Chapman, Anti Slavery Coordinator for Wales, in addressing the actions required of the Welsh Governments Modern Slavery Strategic Plan 2021. Preventing Homelessness: Working with the Conwy Solutions team, Citizens Advice Conwy take a proactive, preventative approach to delivering welfare, debt, housing and budgeting advice services that are free, confidential, independent and impartial specialist caseworker service, to work closely with Housing Solutions Officers to prevent homelessness and maximise income. (Housing Solutions Conwy).

Warmer Wales: The Project alms to reach out to those most in need across Wales who are experiencing, or at risk of, fuel poverty, living in cold homes, or vulnerable to illhealth. The service will dellver energy advice, offer support to manage debts and maximise income, help people to find cheaper tariffs and improve their health and wellbeing. (British Gas).

External Agency referrals: Citizens Advice Conwy has an active referral procedure set up with partner agencies across the County Borough of Conwy. The number of referrals received is Increasing weekly and now takes up a high percentage of appointments for clients seen face to face by caseworkers. We are currently working with CCBC’s council tax and welfare rights team to provide dedicated appointment slots across the County so as to proactively action engage with the local authority and reduce the number of nonattends resulting from CCBC referrals.

OVERALL SERVICE IMPACT

Structure, Governance and Management

The Trustee Board has responsibllity for defining the strategic direction of the Citizens Advice service and for overseeing the financial and operational performance of the organisation.

The Board has representation from local residents and professionals. The Boards skills audit, annually identifies strengths and weaknesses.

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

To enable the objectives to be achieved, Citizens Advice Conwy recognises the need for effective leadership, management and administration, working within a strong quality framework and a sufficlent resource base.

Cyngor Ar Bopeth Cylch Conwy District Citizens Advice Bureau holds the Advice Quality Standard (AQS) quality mark and specialist AQS quality mark in welfare benefits and debt, is a recognised Debt Relief Order Intermediary and this year has been successful in achieving the Welsh Governments Information Advice Quality Framework.

FACTS AND FIGURES

Citizens Advice Conwy: Working with local communities, for local communities, within local communities for 01/04/2020-31/03/2021

Service delivery from individuals living within the Conwy County Borough;

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

Citizens Advice Conwy dealt with 1,667 new enquiries from service users out of County to include day visitors, holiday makers, relatives with family in the County or relatives living out of County.

Volunteers contributed a financial worth of £59,708 to support advice services across Conwy during 2020/2021.

Citizens Advice Service Aims and Objectives

We provide free, independent, confidential and impartial advice to everyone on their rights and responsibilities. It values diversity, promotes equality and challenges discrimination.

The service aims:

In seeking to achieve these aims, Citlzens Advice Conwy operates within the following core values whilst engaging with national and local strategies to do all that we can to treat people fairly and making sure they have the same life chances. We will:

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

Impact of advice services

Lack of access to advice services has been identified as a contributing factor to the creation and maintenance of social exclusion. As a generalist advice agency delivered by a team of volunteers and supported through paid caseworker and generalist advisers, Citizens Advice Conwy offers holistic services provision enabling the majority of advice issues to be addressed by way of Initially accessing one organisation.

FINANCIAL REVIEW

The Bureau continues to actively pursue a year on year increase in its reserves, so as to reduce financial risk within the forthcoming year.

Citizens Advice Conwy has attracted a diversity of funding streams, both managing the service and staffing structure and operating within its financial restraints to meet service delivery demands and funder targets during 2020/2021.

PLANS FOR FUTURE PERIODS

It Is the general policy of Cyngor Ar Bopeth Cylch Conwy District Citizens Advice Bureau that unrestricted funds not committed or invested in tangible fixed assets (the free reserves’) held by the Charity should be between a three and six months working balance. The current level of reserves is short of this target and every endeavour is being made to work towards meeting the required level.

The Bureau continues to strive to build capacity for further development through various funding sources.

Working with partners to enhance and enable sustainable quality advice and information services across the County Borough of Conwy is integral to the delivery of day to day services within our communities.

RISK MANAGEMENT

The Trustees have taken active steps to consider the financial risks to Cyngor Ar Bopeth Cylch Conwy District Citizens Advice Bureau and has monitoring systems and procedures to enable effective risk management.

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

TRUSTEES’ RESPONSIBILITIES

The trustees (who are also directors of Cyngor Ar Bopeth Cylch Conwy District Citizens Advice Bureau for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements In accordance with applicable law and United Klngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affalrs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financlal statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The report of the trustees has been prepared in accordance with the Statement of Recommended Practice — Accounting and Reporting by Charities and the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

BY ORDER OF THE BOARD:-

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BING sdoc
Mr Peter McGlory - Chair
Director
Date: 4 | 2| 202)
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INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

We report on the accounts of the company for the year ended 31 March 2021 which are set out on pages 16 to 24.

Res ibiliti

si

As the charity trustees of the company (and also its directors 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 ourselves that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, we report in respect of our examination of your company’s accounts as carrled out under section 145 of the Charities Act 2011 (the 2011 Act’). In carrying out our examination we have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

SInce the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we members of the Institute of Chartered Accountants in England and Wales.

.

We have completed the examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect;

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INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

We 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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Te
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Pritchett and Co Chartered Accountants Chartered Tax Advisers 16 Wynnstay Road Colwyn Bay LL29 8NB

Date: 13)12(2024

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Cc B

fond WY

Ic

STATE! F FI L

ES F i

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|||||||||| |---|---|---|---|---|---|---|---|---| |Note|Unrestricted|Restricted|Total|Funds|= Total|Funds| |Eunds|Funds|2021|2020| |Income|from:| |Donatlons|and|legacies|2|1,273|1,522|2,795|1,297| |Charltable|activitles|3|123,019|407,963|530,982|442,273| |Investments|4|0|0|0|1| |Total|Income|124,292|409,485|533,777|443,571| |Expenditure|on:| |Charitable|activities|5|72,429|374,398|446,827|414,126| |Other|6|3,874|5,050|8,924|3,844| |Total expenditure|76,303|379,448|455,751|417,967| |Net|income/ (expenditure)|47,989|30,037|78,026|25,604| |Transfers|between|funds|28,073|(28,073)|0|0| |Other|recognised|gains/|(losses)| |Remeasurement|galn/(loss) on|defined|pension|plan|90,000|0|90,000|48,000| |Net movement|in|funds|166,062|1,964|168,026|73,604| |Reconcillatlon|of funds:| |Total|funds|brought|forward|(36,790)|(1,964)|(38,754)|(112,358)| |Total funds carrled forward|12|129,272|(0)|129,272|(38,754)|

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All income and expenditure derive from continuing activities

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

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BALANCE SHEET AS AT 31 MARCH 2021,
Note 2024 2020
Fixed Assets
Tanglble assets 9 3,401 5,101
Tota! Fixed Assets 3,404 5,101
Cuyrent Assets
Debtors 10 96,760 28,113
Cash at Bank and In hand 85,1014 62,512
181,861 90,625
Creditors; Amounts falllng due within one year 11 55,990 44,480
Net Current Assets/ (liabilitles) 125,871 46,145
Defined benefit pension Hability 0 (90,000)
129,272 (38,754)
Charity funds
Restricted Funds (0) (1,964)
Unrestricted Funds 129,272 (36,790)
Total charity funds/ (deflelt) 12 129,272 (38,754)
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The directors are of the opinion that the company fs entitled to exemption from audit conferred under Section 477 of the Companies Act 2006 relating to smalt companies for the year ended 31 March 2021

The directors confirm that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006.

The directors confirm that they are responsible for:

ensuring that the company keeps accounting records which comply with Section 386 of the Companies Act 2006;

and preparing the accounts which glve a true and fair view of the state of the affairs of the company as at the end of the financial year and its results for the flnancial year in accordance with the requirements of Section 396 of the Companles Act 2006, and which otherwise comply with the requirement of this Act relating to accounts, so far as applicable to the company.

These financlal statements have been prepared in accordance with the provisions applicable to companles subject to the small companles' regleme.

Signed on behalf of the board

rng en

Date: Ofe(e

Company Registration Number: 05925213

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ETH C Cc ZE D B U iT F H R Y E D A (')

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||||||||| |---|---|---|---|---|---|---|---| |2021|2020| |Cash|flows from|operating|activtles| |Net income/(expenditure)|78,026|25,604| |Adjustments|for;| |Other|interest|receivable|and|similar|income|0|0| |Accrued|expenses and|deferred|income|6,574|(2,375)| |Purchase|of tangible|flxed|assets|0|(5,100)| |Depreciation|and|Impairment|of tanglble|fixed assets|1,700|0| |Changes|In;| |Trade|and|other|debtors|(68,647)|(10,801)| |Trade and|other|creditors|4,936|1,408| |Cash|generated|from|operations|22,589|8,736| |Interest|received|0|1| |Net cash|(used|In)/from operating|activitles|22,589|8,737| |Net (decrease)/Increase in cash and cash|equivalents|22,589|8,737| |Cash and cash|equivaients at beginning|of year|62,512|53,775| |Cash and|cash equivalents|at end of year|85,101|62,512|

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R P Li ON RI v4 DV R NOTES TQ JHE ACCOUNTS ie) Y D RC

1 Summary of significant accounting pollcies

a) General Information and basis of preparation

The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared In accordance with Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements are prepared In sterling which Is the functional currency of the charity rounded to the nearest £1

The significant accounting policles applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b) Funds

Unrestricted funds

These are donations and other incoming resources receivable and generated for the objects of the charity without further specified purpose and are avallable as general funds.

Restricted funds

These are used for specific purposes as laid down by the donor. Expenditure which meets the criteria is charged to the fund together with a fair allocation of management and support costs.

c) Income recognition All incoming resources are included in the Statement of Financlal Activitles (SOFA) when the charity Is legally entitled to the income after any performance conditions have been met, the amount can be measured rellably and it is probable that the income will be recelved.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a Jevel of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions Is within the control of the charity and It is probable that they will be fulfilled.

No amount Is included tn the financial statement for volunteers tlme in line with the SORP (FRS102).

Income from government and other grants are recognised and recorded at fair value when the charity has entitlement after any performance conditions have been met, It Is probable that the Income will be recelved and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructlve obligation to make payments to third parties, It is probable that the settlement will be required and the amount of the obligation can be measured reliably.

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BO HC RICT VICE FOR THENOTESYEARTOENDEDTHE ACCOUNTS31 MARCH 2021

i

Summary of significant accounting policies (continued)

Governance costs

Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

e) Support costs allocation

Support costs are those that assist to the work of the charlty but do not directly represent charitable activities and Include office costs, governance costs, administrative payroll costs. They are Incurred directly in support of the expenditure on the objects of the charlty and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to costs of ralsing funds and expenditure on charitable activitles on a basis consistent with use of the resources.

f)

Pension schemes

The charlty previously contributed to the Gwynedd Councll Loca! Govemment Pension Scheme (LGPS). This Is a mult! employer defined benefit pension scheme. The cost of providing these benefits were charged to the statement of flnancial activities In the year In which they Incurred. The charity now contributes to a defined contributlon scheme. Contributions payable to the charity's pension scheme are charged to the profit or foss In the perlod to which they relate.

g)

Tangible fixed assets and depreciation

Tanglble fixed assets for use by the charity are stated at cost or In cases where fixed assets have been donated, at valuation at tlme of acquisition, less depreclattoon. The cost of minor additions, or those costing below £500 are not capitalised. Improvements to leasehold property Is fully depreciated in the year the expeses is incurred, The depreciation rates for tangible fixed assets are as follows;

-Furniture and equipment- Straight line over 4 years -Computer equipment- Straight line over 4 years

h)

Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, It Is probable that an outflow of economic benefits will be required In settlement and the amount can be rellably estimated.

1) Debtors and creditors recelvable/ payable within one year

Debtors and creditors with no stated Interest rate and recetvable or payable within one year are recorded at transaction price.

j) Operating lease agreements

Rentals applicable to operating leases where substantlally all of the benefits and risks of ownership remaln with the lessor are charged to the SoFA on a straight line basls over the period of the lease.

k)

Tax

The charlty is an exempt charity within the meaning of schedule 3 of the Charitles Act 2011 and Is considered to pass the tests set out In Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charltable company for UK corporation tax purposes.

I) Going concern

The financial statements have been prepared on a going concern basls under the historical cost convention, as the trustees belleve that no material uncertalnties exist, and on the assumption of the continuing provision from the funding providers.

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3

CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU NQTES TO THE ACCOUNTS (CONTINUED)

Income from donations and legacles

4

; Unrestricted
Eunds
£		 Restricted
Eunds
£		 Total
2021
£		 Total
2020
£
Donations and fundralsing
Otherincome (misc. rent)		 1,273
0		 41,522
0		 2,795
0		 1,297
0
1,273 1,522 2,795 1,297
Income from charitable activites
Unrestricted Restricted Total Total
Funds
£		 Funds
£		 2021
£		 2020
£
Local Council Grants:
ConwyCountyCouncll
AbergeleTown Council
Colwyn Town Council
LlandudnoTown Councll		 102,937
2,760
16,714		 102,937
0
2,760
16,714		 110,695
0
2,500
16,785
LlanrwstTown Council 0 500
0 0
Schemes Funded:
Better Advice: Better Lives (BABL)
Welsh Government SIngle Advice Fund (SAF)
Community Focused
MAS		 230,801
15,000		 0
0
230,801
15,000
0		 0
59,241
51,847
45,320
49,143
Energy Best Deai
Trussell Trust		 29,376 0
29,376		 16,705
0
British Gas- Warmer Wales
Houslng Solutions
GwyntYMor
RWE		 20,139
17,000
14,612		 20,139
17,000
14,612
1)		 19,823
17,000
2,437
4,875
Other
Wrexham/FS/HTC Dip checks
EAP
SmartEnergy
Universal Support - Help to Clalm
Covid-19 Funding		 608 3,191
4,189
12,000
12,487
40,061
9,107		 3,799
4,189
12,000
12,487
40,061
9,107		 5,626
8,080
0
0
31,696
0
123,019 407,963 530,982 442,273
Income from investments
Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Total
2020
£
Interest- deposits 0 0 ie) 1
0 0 0 1

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5

6

7

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CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE ACCOUNTS (CONTINUED)

Analysls of expenditure on charitable activitles

Activites
undertaken
directly		 Support
Costs		 Total
2021,		 Total
2020
Core Services (Incl Llandudno&ConwyTown Counclks)
Welsh Government Single Advice Fund (SAF)
BetterAdvice: Better Llves (BABL)		 69,190
198,042		 3,239
8,268		 72,429
206,310
i?)		 130,462
49,478
58,778
Community Focussed
Trussel Trust		 4,085
33,610		 5,328
424		 9,413
34,034		 45,138
0
MAS 0 48,913
British Gas-WarmerWales 21,506 468 21,974 19,357
Housing Solutions 10,419 14 10,433 17,828
Womens Aid 0 4,988
GwyntY Mor
EAP
SmartEnergy		 18,048
16,382
14,719		 208
350
200		 18,256
16,732
14,919		 2,404
0
0
RWE 0 4,810
Unlversal Support- Help to Clalm
Other		 41,036
703		 588 41,624
703		 31,970
0
427,740 19,087 446,827 414,126
Support costs
Charitable Governance =Total Total
Activity
£		 Costs
£		 2021
£		 2920
£
Subscription and tralning
Insurance
Computer
Sundrles
Accountancy
Other legal and professtonal		 Actual
% ofbudgeted total Income
% ofbudgeted total Income
Actual
% ofbudgeted totalincome
% ofbudgeted total income		 9,168
198
9,721
0		 2,580
6,344		 9,168
198
9,721
0
2,580
6,344		 12,156
1,214
5,955
0
2,580
1,261
19,087 8,924 28,041 23,166

Included in governance costs Is £223 (2020: £136) with regards to trustees expenses

Independent examiners remuneration

The independent examiners remuneration amounts to an Independent examination fee of £1,800 (2020: £1,800) and accountancy services fee of £420 (2020: £780)

Wages and salaries

Wages and salaries
2021 2020
£ £
Gross salarles and wages 312,007 289,527
Redundancy payments
Soclal securltycosts
Employers penslon contributions		 0
26,010
26,527		 0
24,734
21,071
364,544 335,332

No employees recelved remuneration In excess of £60,000

For the purpose of this report the charity considers its key management personnel to compromise of the Chlef Executive and Manager. Total emoluments, induding employer pension contributions, were £73,620 (2020: £82,439)

No trustee remuneration was pald during the year (2020: ENIl)

The average number of employees durlng the year was 14 (2020: 14)

~22-

9

10

11

Notes to the Accounts (continued)

Tangiblefixed assets Furniture&
Egulpment		 Computer
Equipment		 Total
Cost
At 1 April 2020		 £
i		 £
6,800		 £
6,801
Additions 0 0 0
Disposals
At 31 March 2021		 1 6,800 6,804
Depreclation
At 1 April 2020
Charge for theyear		 0
it)		 1,700
1,700		 1,700
1,700
On disposals
At 31 March 2021		 0 3,400 3,400
Net book value
At31 March 2021 1 3,400 3,404
At 1 April 2020 1 5,100 5,101
DebtorsandPrepayments 2021 2020
£ E
Accrued income 12,277 10,079
Prepayments
Recelvables		 7,573
76,910		 2,570
15,464
96,760 28,143
Amountsdue after morethan oneyear Included above 0 0
Creditors: amountsfalling duewithinoneyear 2021 2020
£ E
Other taxation and sociai security
Accruals &deferred Income		 0
53,061		 0
36,658
Payables 2,929 7,822
55,990 44,480
Movement in funds
Asat
01.04.20		 Incoming
Resources		 =Qutgoing
Resources		 Transfers Asat
31.03.23
£ E £ £ £
Restricted Funds:
Better Advice: Better Lives (BABL)
Welsh Government Slagle Advice Fund (SAF)
Community Focused
MAS
TrussellTrust
British Gas-WarmerWales
Housing Solutions
GwyntYMor
HTC Dip checks
EAP
SmartEnergy
Universal Support - Help toClalm
Other
Covid-19 Funding		 (2)
(1,134)
(170)
{1)
0
113
(949)
0
450
0
0
(274)
0
0		 232,323
15,000
29,376
20,139
17,000
14,612
4,189
12,000
12,487
40,061
3,191
9,107		 (210,659)
(9,413)
(34,047)
(22,345)
(10,433)
(18,348)
(16,853)
(15,003)
(41,644)
{703)		 2
(20,533)
(5,417)
t
4,674
2,093
(5,618)
3,736
(4,639)
4,853
2,516
1,857
(2,488)
(9,107)		 0
0
0
0
0
0
0
0
0
0
0
0
0
0
{1,964) 409,485 = (379,448) (28,073) 0
Unrestricted Funds:
General Fund		 53,210 124,292 76,303) 28,073 129,272
51,246 533,777 (455,751) 0 129,272
Defined benefitpension labillty (90,000) 90,000
(38,754) 623,777 (455,754) O 129,272

12 Movement in funds

-23-

13 Defined benefit pension plan

14

CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

Notes to the Accounts (continued)

The charity operated a defined pension plan for qualifying employees providing benefits based upon final pensionable pay. The pension plan is funded by the payment of contributions and assets of the plan are held in a separately administered fund.

Conwy County Borough Council is

a guarantor to the pension defecit.

Conwy Citizens Advice Bureau ceased as an employer in the Pension Fund on 30 April 2020, The Bureau requested a final cessation valuation to determine the llabilities of the Fund in respect of the Employer's current and former employees and requested a Rates and Adjustments Certificate showing the exit payment due from Conwy Citizens Advice Bureau (as required under Regulation 64 of the LGPS Regulations 2013).

Gwynedd Pension Fund have confirmed that the deficit at cessation is £15,000. They have also confirmed that the payment discharges the Bureau's liability to the scheme in full. Conwy Citizens Advise Bureau have paid the amount in full after the year end. The llability is included In accruals and deferred income at note 11.

Lease commitments

At 31 March 2021, the company entered into annua! commitments under non-cancellable operating leases relating to the Ground Floor Offices, Town Hall, Llandundo, as follows:

Land and Buildings Land and Buildings
2021 2020
£ £
Expiry Date:
Within one Year 9,000 -
Between one and five years 36,000 -
Morethanfiveyears 36,000 -

15

Controlling party

Cyngor Ar Bopeth Cylch Conwy District Citizens Advice Bureau is controlled by the Trustees,

-24-